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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 Kualitas Sumber Daya Manusia dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan Pemerintah Daerah Ni Nyoman Trisnawati; Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 24 No 1 (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.v24.i01.p29

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh kualitas sumber daya manusia dan sistem pengendalian intern pada kualitas laporan keuangan pemerintah daerah Kabupaten Gianyar. Penelitian ini menggunakan data primer yang diperoleh langsung dari responden dengan penyebaran kuesioner. Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 33 OPD yang ada di Kabupaten Gianyar. Responden dari penelitian ini pegawai yang bekerja di sub bagian keuangan di Organisasi Perangkat Daerah (OPD) Kabupaten Gianyar yang berjumlah 95 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa kualitas sumber daya manusia dan sistem pengendalian intern berpengaruh positif pada kualitas laporan keuangan pemerintah daerah. Hal tersebut membuktikan bahwa semakin baik kualitas sumber daya manusia dan sistem pengendalian intern maka akan semakin baik pula kualitas laporan keuangan pemerintah daerah. Penelitian selanjutnya diharapkan dapat menggunakan populasi pada lokasi yang berbeda agar hasil penelitian dapat dibandingkan dengan peneliti sebelumnya. Penelitian selanjutnya juga diharapkan dapat mempertimbangkan variabel-variabel lain diluar penelitian ini. Kata kunci: Kualitas sumber daya manusia, sistem pengendalian intern, kualitas laporan keuangan pemerintah daerah.
Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay Putu Indrayani; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p07

Abstract

Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence between auditor turnover, audit opinion and financial distress towards audit delay or not. This research was conducted at mining companies on the Bursa Efek Indonesia (BEI). There number of samples taken was 144, with nonprobability sampling method, especially purposive sampling. Data collection was carried out by non-participant observation. The analysis technique used is multiple linear regression analysis. The results of the analysis found that auditor switching had no effect on audit delay. These indicates prove that wether there is a change of auditors or not has doesn’t affect the audit delay. Opinion of audit brought a negative effect on audit delay. Financial distress brought a positive effect on audit delay. Keywords: Audit Delay; Auditor Switching; Auditor Opinion; Financial Distress.
Analisis Faktor yang Mempengaruhi Penerapan Akuntansi pada UMKM Imam Fahrudin; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p20

Abstract

The research objective is to examine the effect of perceptions about accounting, accounting knowledge, and technological knowledge on the application of accounting. The test was carried out on accounting students of the Accounting Study Program, Faculty of Economics and Business, Udayana University who run Micro, Small & Medium Enterprises (MSMEs). Samples were selected with saturated sample technique. The data collection method in this study was participatory observation method, data were analyzed using Ordinary Least Square (OLS). The results of the analysis show that perceptions about accounting, knowledge of accounting, and knowledge of technology have an effect on the application of accounting. This research has implications for all parties who need information regarding the importance of perceptions about accounting, accounting knowledge and technological knowledge in accounting application. Keywords: Perceptions About Accounting; Accounting Knowledge; Technological Knowledge; Accounting Application
Pengaruh Board Diversity dan Intellectual Capital pada Nilai Perusahaan I Gusti Agung Rai Kristina; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 22 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.v22.i03.p25

Abstract

This researchis purposed to prove empirically the effect of board diversity andintellectual capital to firm value. The research using purposive sampling method wherefrom 153 manufacturing companies listed in Indonesia Stock Exchange become thepopulation obtained 56 companies for 5 consecutive years, so the total sample is 280samples. By using multiple regression analysis, it is found that the existence of foreigncommissioner board and intellectual capital has a significant positive effect on firmvalue. However, the existence of female commissioners, education background, age,and proportion of independent board has no effect on firm value.Keywords: Board diversity, intellectual capital, Tobin's Q, VAICTM
Pengaruh Prinsip-Prinsip Good Governance Terhadap Tingkat Kesehatan LPD Pada LPD Se-Kecamatan Abiansemal Ni Made Madani Hapsari; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p03

Abstract

Good Governance is governance that consists of transparency, accountability, responsibility, independence, and fairness in an effort to improve company performance. The purpose of this study to determine the effect of transparency, accountability, responsibility, independence and fairness on the health level of LPD. This research was conducted in all LPDs in Abiansemal District. The number of samples taken was 34 chairmen of LPD, with probability sampling method. Data collection is done through interviews, observation and documentation. The analysis technique used is Multiple Liniear Regression Analysis. Found that only transparency has a significant effect on the health level of LPD, while other factors such as accountability, responsiveness, independence and fairness have no significant effect on the health level of LPDs. This shows when transparency is the focus of management's attention, accountability, responsibility, independence and fairness are seen as something that must be applied by LPDs management. Keywords: good governance, healht level of LPD
Analisis Faktor-Faktor yang Berpengaruh pada Belanja Bidang Pelaksanaan Pembangunan Desa I Gede Aditya Adhe Pratama; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p12

Abstract

This study aims to examine the effect of Village Original Income, Village Funds, Regional Tax and Levy Revenue Sharing, Village Fund Allocation, and Special Financial Assistance on Expenditures for the Implementation of Village Development. This research data was collected using the saturated sample method, the entire population which includes the financial statements of 133 villages in Tabanan Regency from 2017 to 2019 was used as a research sample, so the research sample amounted to 399. The data collection method was carried out by the documentation method, with the analytical technique used was the Multiple Linear Analysis. The results of this study stated that village funds, regional tax and levy revenue sharing, and special financial assistance had an effect on expenditures for the implementation of village development, while village original income and allocation of village funds had no effect on expenditures for the implementation of village development. Keywords: Village Original Income; Village Fund; Regional Tax and Retribution Sharing; Village Fund Allocation; Special Financial Assistance.
PENEKANAN ANGGARAN SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN DAN ASIMETRI INFORMASI PADA SENJANGAN ANGGARAN Ni Made Lamita Sari; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 19 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

This research aims to determine the of budget emphasis moderating effect of budgetary participation and information asymmetry on budgetary slack. Research is located in community bank or Bank Perkreditan Rakyat (BPR) Gianyar regency. The sample was selected by using purposive sampling which a sample of 19 BPR with 86 respondents. Data testing regression moderating analysis (MRA). The analysis showed that the budget emphasis not as a moderating the effect of budgetary participation on the budgetary slack in BPR Gianyar. Meanwhile, the budget emphasis to be a moderating the effect of information asymmetry on budgetary slack. Hypothesis testing results showed that the higher the information asymmetry leads to higher budgetary slack, especially when budget emphasis high.
PERTIMBANGAN MATERIALITAS SEBAGAI VARIABEL PEMODERASI PENGARUH ETIKA PROFESI DAN KOMPETENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR I Made Arya Putra Bharata; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 20 No 2 (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.i02.p15

Abstract

The accuracy of giving opinion by the auditor is a determinant of audit quality. High quality audits will provide a level of confidence for users of financial statements. This research was to analyze the consideration of materiality as a moderating variable of ethical influence of the profession and competence on the accuracy of giving opinion by the auditor at Public Accountant office in Bali. The sample of this research was 50 people selected from 81 population using purposive sampling method. The analysis data by moderated regression analysis (MRA). The results showed that professional ethics had a positive effect on the accuracy of giving opinion, which means that the higher level of professional ethics awareness of an auditor tends to increase the accuracy in giving opinion. Competence has a positive effect on the accuracy of giving opinion by the auditor, meaning that the higher the competence of an auditor the audit opinion generated tends to be more appropriate. The ability of an auditor's materiality consideration reinforces the positive effect of professional ethics on the accuracy of giving opinion, this means is the positive effect of professional ethics on the accuracy of giving opinion becomes stronger. The ability of materiality considerations can strengthen the positive influence of competence on the accuracy of giving opinion by the auditor, this means that in the situation an auditor has the ability to consider the materiality, the positive influence of competence on the accuracy of giving opinion becomes stronger.
PENGARUH PROFITABILITAS DAN SOLVABILITAS PADA AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Wulan Paramita Dewi; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 20 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 purpose of this study was to determine the effect of profitability and solvency to audit delay, and to determine whether the firms size in the moderating influence of the profitability and solvency to audit delay. This research use signalling theory as a grand theory. This research was conducted on 43 mining company listed on the Indonesia Stock Exchange during the period 2012-2015 with annual financial statements as sekunder method of collecting data. The number of samples are 48, with purposive sampling method. Independent variables used are profitability and solvency. The dependent variable is audit delay. Moderating variables used is firms size. Moderated Regression Analysis as analysis technique. The results showed profitability and solvency has a negative effect on audit delay. Firms size can not moderate profitability in audit delay. Firms size can moderate effect on the solvency of the audit delay.
Self Esteem Dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Budgetary Slack Anak Agung Ngurah Bagus Dwiprayuda; I Dewa Wiratmaja
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p16

Abstract

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator of the influence of budgetary participation on budgetary slack. This research was conducted at 22 BPR in Denpasar City. The technique of determining the sample in this research is purposive sampling technique, with the number of respondents as much as 84. The analysis technique used in this research is Moderated regression analysis (MRA). The results of this study indicate that both self esteem and group cohesiveness are able to moderate the influence of budgetary participation in budgetary slack at BPR in Denpasar city. The higher self esteem and group cohesiveness will weaken the effect of budgetary participation on budgetary slack. Keywords: budget participation, self esteem, group
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