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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi E-JURNAL AKUNTANSI
I DEWA NYOMAN WIRATMAJA
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Keterlibatan, Kemampuan Teknis, dan Pelatihan Kerja Pemakai pada Kinerja Sistem Informasi Akuntansi Ni Putu Krisna Dewi; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p15

Abstract

The purpose of this study was to determine the Effect of Engagement, Technical Capability, and User Job Training on Accounting Information System Performance. This research was conducted at the Department of Industry and Trade Denpasar City. The number of respondents was 50 respondents, with non-probability sampling method. The analysis technique used is multiple linear regression analysis techniques. The analysis shows that the involvement, technical ability, and work training of users has a positive effect on the performance of accounting information systems. This shows that the higher the involvement of users, technical capabilities, and job training owned by Denpasar City Industry and Trade staff the performance of the accounting information system produced will increase. Keywords: User Involvement; User Technical Capability; User Job Training; Accounting Information System Performance.
Return On Assets, Leverage, Company Size dan Tax Avoidance Ni Wayan Shintya Dharmayatri; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 31 No 9 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i09.p12

Abstract

The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampling. The number of companies that met the criteria was 11 companies with 33 observations. Data collection was carried out by non-participant observation method. The data analysis technique used is multiple linear regression analysis. Based on the research results, it was found that return on assets and company size have a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. Keywords: Tax Avoidance; Return On Assets; Leverage; Company Size.
Manajemen Laba Memoderasi Pengaruh Perubahan Laba, Perubahan Nilai Buku Ekuitas pada Relevansi Nilai Informasi Akuntansi I Gede Ardian Andriawan; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p22

Abstract

The research objective is to prove earnings management moderates the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. Data analysis using multiple regression analysis and moderated regression analysis is used to test earnings management in moderating the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. The results of the study are changes in earnings and changes in the book value of equity have a positive effect on the relevance of the value of accounting information, in addition earnings management weakens the influence of changes in earnings and changes in equity book values on the relevance of accounting information. The research implications are supporting and adding empirical evidence about agency theory, and positive contributions to users of financial statements. Keywords: Value relevance, profit, equity book value, earnings management
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN KEPEMILIKAN PUBLIK PADA AUDIT DELAY Jumratul Haryani; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 6 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Pasar modal merupakan wadah bagi calon investor untuk dapat menanamkan modalnya pada perusahaan yang go public. Investor akan menanamkan modalnya jika perusahaan mampu memberikan informasi yang baik terhadap kondisi perusahaan yang dapat dipantau oleh investor melalui laporan keuangan yang telah dipublikasikan. Untuk meningkatkan kepercayaan investor pada perusahaan maka laporan keuangan tersebut harus terlebih dulu diaudit oleh akuntan publik. Pelaksanaan penugasan audit harus didasarkan pada standar pemeriksaan yang berlaku. Pemenuhan standar auditing dalam pelaksanaan audit tersebut akan membutuhkan waktu yang lama sehingga mengakibatkan audit delay yang panjang. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, komite audit, penerapan International Financial Reporting Standards dan kepemilikan publik pada audit delay. Sampel yang digunakan dalam penelitian yaitu perusahaan manufaktur yang terdaftar di BEI periode 2008-2011. Penentuan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 28 perusahaan dengan total pengamatan 4 tahun sehingga jumlah sampel sebanyak 112. Teknik analisis data dan pengujian hipotesis penelitian ini menggunakan metode regresi linear berganda dengan bantuan program SPSS 15. Hasil pengujian menunjukkan bahwa variabel komite audit dan kepemilikan publik berpengaruh pada audit delay. Sedangkan variabel ukuran perusahaan dan penerapan International Financial Reporting Standards tidak berpengaruh pada audit delay. Kata Kunci: audit delay, kepemilikan publik komite audit, penerapan international financial reporting standards, ukuran perusahaan
PENGARUH FEE AUDIT, PROFESIONALISME PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI PEMEDIASI I Gusti Ayu Rahma Pramesti; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 18 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The study aims to analyze the influence of the audit fee and professionalism of auditors on audit quality and job satisfaction as mediation at firms of public accounting in Bali, with auditors on seven offices KAP as many as 81 people as a sample by sample method saturated. The data collection is done by distributing questionnaires and analysis techniques using path analysis. The analysis finds, audit fee and auditor professionalism positive effect on audit quality and job satisfaction is able to mediate the positive effect of the audit fee and professionalism of auditors on audit quality in firms of public accounting in Bali.
Motivasi Kerja dan Profesionalisme Memoderasi Pengaruh Kompleksitas Tugas Pada Kinerja Auditor Lina Dwi Kumala Sari; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i03.p28

Abstract

Kualitas audit ditentukan oleh kinerja auditor yang melaksanakan penugasan audit. Untuk itu penelitian fokus pada kinerja auditor dengan tujuan untuk mengetahui apakah motivasi kerja dan profesionalisme sebagai pemoderasi pengaruh kompleksitas tugas pada kinerja auditor di Kantor BPK RI Perwakilan Provinsi Bali. Penentuan sampel menggunakan metode sampel jenuh dimana pengumpulan data dilakukan dengan menggunakan kuesioner. Banyaknya sampel penelitian yang digunakan adalah 36 responden. Teknik analisis data yang digunakan adalah teknik analisis MRA. Hasil penelitian ini menunjukkan bahwa (1) kompeksitas tugas berpengaruh positif pada kinerja auditor yang berarti bahwa semakin tinggi kompeksitas tugas maka akan semakin tinggi kinerja dari seorang auditor, (2) profesionalisme memperkuat pengaruh kompleksitas tugas pada kinerja auditor, (3) motivasi kerja memperkuat pengaruh kompleksitas tugas pada kinerja auditor.
Pengaruh Audit tenure dan Ukuran Perusahaan Klien terhadap Audit Delay dengan Financial Distress sebagai Pemoderasi Putu Intan Wulandari; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 21 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Audit delay merupakan suatu masalah yang paling sering dihadapi oleh suatu perusahaan. Audit delay ialah jangka waktu yang diperlukan oleh auditor untuk melaksanakan audit atas laporan keuangan dari tanggal penutupan tahun buku sampai dengan tanggal diterbitkan laporan keuangan audit. Beberapa indikator yang diindikasikan dapat memengaruhi audit delay adalah audit tenure dan ukuran perusahaan. Financial distress merupakan indikasi bahwa perusahaan yang mengalami kesulitan keuangan sampai batas waktu tertentu memperkuat risiko audit sehingga dapat berdampak pada keterlambatan diterbitkannya laporan keuangan auditan. Tujuan penelitian ini adalah untuk menguji ada atau tidaknya pengaruh antara audit tenure dan ukuran perusahaan klien terhadap audit delay dengan financial distress sebagai pemoderasi. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia pada periode tahun 2012-2015. Pemilihan sampel menggunakan purposive sampling dengan jumlah sampel 332 sampel. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil analisis yang diperoleh menunjukan bahwa audit tenure berpengaruh positif pada audit delay, ukuran perusahaan klien berpengaruh negatif pada audit delay, financial distress berpengaruh negatif terhadap audit delay, financial distress tidak mampu memoderasi pengaruh audit tenure pada audit delay dan financial distress mampu memperlemah pengaruh ukuran perusahaan klien pada audit delay. Kata Kunci: Audit Delay, Audit Tenure, Ukuran Perusahaan Klien, Financial Distress.
PENGARUH PENGALAMAN, INDEPEDENSI, SKEPTISME PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Ida Ayu Indira Biksa; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to giving an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financial statements, if any. This study aimed to examine the effect of experience, independence and professional skepticism towards fraud detection. This study was conducted on seven public accounting firm in Bali. The sample used are 40 auditors. The sample in this research was determined by the method of sampling nonprobability with saturated sampling technique. Data were collected using questionnaires. Data analysis technique used is Multiple Linear Regression Analysis. Based on the analysis found that the auditor's experience a positive effect on fraud detection, auditor independence a positive effect on the detection of fraud and the auditor's professional skepticism positive effect on the detection of fraud.
Pengaruh Time Budget Pressure, Locus of Control, Task Complexity, dan Turnover Intention pada Dysfunctional Audit Behavior Margaretta Hana Arsantini; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 25 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p08

Abstract

This study aims to determine the effect of time budget pressure, locus of control, task complexity, and turnover intention on dysfunctional audit behavior. Sampling in this study was conducted in non-probability sampling, namely by using a purposive sampling approach that is as much as 78 samples. The method of data collection for this study is to use survey methods with questionnaires. The analysis technique used in this study uses multiple linear regression used to determine the influence of independent variables on the dependent variable. Based on the results of the analysis and discussion of the results of the research budget budget pressure, task complexity, and turnover intention have a positive influence on dysfunctional audit behavior. Whereas, locus of control has a negative influence on dysfunctional audit behavior. Keywords: time budget pressure, locus of control, task complexity, turnover intention, dysfunctional audit behavior.
KUALITAS KOMITE AUDIT MEMODERASI MASA PERIKATAN AUDIT DAN SPESIALISASI AUDITOR PADA KUALITAS KOMITE AUDIT Desak Dyah Eka Putri; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 10 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this research to determine effect of audit tenure, auditor specialization, and interaction both of variable to audit quality with quality of audit committee become moderated variable. This research is chosen basic industry and chemicals that listed on Indonesia Stock Exchange IDX) as object of research in period 2010-2013. The Purposive sampling method is used to selection of sample so obtained 52 samples of data. This research used Moderated Regression Analysis (MRA) as analysis technique to test hypotheses. Based on analysis it was found that positive effect of audit firm tenure on audit quality. Specialization auditors has negative effect on audit quality. Interaction variable between audit tenure with quality of audit committee is to lower audit quality. While interaction variable between specialization auditor with quality of audit committee is to increasing audit quality.
Co-Authors Adhika Candra Putra Ainurrizky Putri Robbitasari Ana Dwiyanti Candra Anak Agung Ngurah Bagus Dwiprayuda Cokorda Istri Eka Pratiwi Desak Dyah Eka Putri Erdina Monita I Gede Aditya Adhe Pratama I Gede Ardian Andriawan I Gusti Agung Rai Kristina I Gusti Ayu Rahma Pramesti I Made Arya Putra Bharata I Putu Eka Mertanaya I Putu Sisna Armawan I Wayan Eka Suartama Ida Ayu Indira Biksa Ida Bagus Gede Bayu Permana Imam Fahrudin Jumratul Haryani Ketut Alit Suardana Lina Dwi Kumala Sari Margaretta Hana Arsantini Ni Ketut Ayu Mirah Pusparani Ni Luh Gede Dewi Sapitri Ni Luh Nyoman Adi Kusuma Dewi Ni Made Lamita Sari Ni Made Madani Hapsari Ni Made Trisna Savitri Ni Nyoman Trisnawati Ni Putu Krisna Dewi Ni Wayan Shintya Dharmayatri Putu Indrayani Putu Intan Wulandari Putu Sanjita Dewi Siti Fatimah Theresia Julina Rusli Wulan Paramita Dewi