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<![CDATA[PENGARUH SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, SISTEM INFORMASI PADA KESIAPAN PENERAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH BERBASIS AKRUAL ]]>
<![CDATA[Ida Bagus Gede Bayu Permana]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[Based on Government Regulation No. 71 Year 2010, which was confirmed by the Minister of Home Affairs number 63 in 2013, that the provincial government, district and city already must implement accrual-based financial statements in the financial statements of 2015. Therefore, the readiness of the implementation of the new system requires support of the readiness of Human Resources, Organizational commitment and Systems. This study aimed to examine the effect of Human Resources, Organizational Commitment and Implementation Readiness Information System on Local Government Finance Report Based Accrual. Research was conducted on the financial section Secretariat Badung regency. This study uses data analysis techniques Regression using 74 respondents. Hypothesis test results indicate that the influence of Human Resources, Organizational Commitment, and Information Systems Readiness significant positive effect on the adoption of Local Government Finance Report Based Accrual.]]>
<![CDATA[Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit ]]>
<![CDATA[I Putu Sisna Armawan]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 5 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i05.p11
<![CDATA[The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.]]>
<![CDATA[Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Adhika Candra Putra]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 3 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v27.i03.p26
<![CDATA[This study aims to examine the effect of profitability and operational complexity on audit delay and test the effect of size of the company as moderating variable. This research was conducted at mining companies listed on Indonesia Stock Exchange in 2013-2017 which were accessed through www.idx.co.id. The sampling method used was purposive sampling with a total sample of 50. The analysis technique used in this study was Multiple Linear Regression to examine the direct effect of profitability and operational complexity on audit delay and Moderated Regression Analysis to test firm size as moderating influence profitability and operational complexity in audit delay. The results showed that profitability had negative effect on audit delay. The operational complexity has no effect on audit delay. The size of the company strengthens the negative effect of audit delay on profitability. Firm size is not able to moderate the influence of operational complexity on audit delay. Keywords: Profitability, complexity of company operation, firm size, audit delay]]>
<![CDATA[Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016 ]]>
<![CDATA[Cokorda Istri Eka Pratiwi]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i03.p12
<![CDATA[Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay. Keywords: audit delay, tenure audit, complexity operation]]>
<![CDATA[Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit ]]>
<![CDATA[Ni Ketut Ayu Mirah Pusparani]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 3 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i03.p14
<![CDATA[Public accountants are professionally accountable to the public for the quality of their audit reports. In carrying out its duties an auditor must have the skills and experience by considering quality and quantity. The purpose of conducting research on the relationship of competence and independence in audit quality is to obtain empirical evidence of the relationship between the two. The population in this study was 82 auditors. The saturated sample technique is a technique used to determine the sample and 52 auditors who are part of the 13 KAPs registered at IAPI and made respondents in this study. Multiple linear regression analysis was chosen to analyze the data. The results prove that good auditor competence and good independence will improve the quality of audit reports produced by an auditor. Keywords: Competency; Independence; Audit Quality.]]>
<![CDATA[PENGARUH TINGKAT KEPATUHAN PENGENDALIAN INTERN PADA EFEKTIVITAS USAHA KOPERASI SIMPAN PINJAM DI KOTA DENPASAR ]]>
<![CDATA[Putu Sanjita Dewi]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[Implementation of activitiys corp has been widely applied to various types of companies, including the non-profit corporation. This is because the implementation of corp is able to affect the company's performance. This reasearchin on companies in Denpasar the Samples were taken deliberately so as much as 88 used as a sample.. Hypothesis testing results showed that the variables of risk assessment as well as information and communication have a significant effect on the effectiveness of the effort, while the control environment, which means do not affect the effectiveness of the business, while the risk assessment as well as information and communication above the table, which means t affect the effectiveness of the Credit Unions efforts in Denpasar.]]>
<![CDATA[Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak ]]>
<![CDATA[I Wayan Eka Suartama]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 8 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i08.p18
<![CDATA[The purpose of this study is to determine the effect of tax socialization, taxpayer awareness, and tax rate calculations on student tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University, using saturated sampling. The number of samples in this study was 65 people, that is, the entire population of students in the 2014-2018 accounting study program who owned a business was taken as the sample. The analysis technique used is Multiple Linear Regression Analysis. The results of the study found that tax socialization had an effect on tax compliance. Taxpayer awareness affects tax compliance. Calculation of tax rates effect on tax compliance. This shows that the socialization of taxation, awareness of taxpayers and calculation of tax rates in MSMEs have an effect on increasing tax compliance of MSME students. Keywords: Socialization; Awareness; Tax Rates; Obedience]]>
<![CDATA[LIKUIDITAS SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG ]]>
<![CDATA[Ni Luh Nyoman Adi Kusuma Dewi]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to test the ability of liquidity in moderating the effect of firm size on audit report lag. This study uses data on manufacturing companies listed in Indonesia Stock Exchange 2012-2014. The samples in this study using purposive sampling method, with 63 companies and observational study of 189 samples obtained from www.idx.co.id. Data analysis technique used is multiple linear regression and moderation test using Moderated Regression Analysis (MRA). Results showed that the size of the company negatively affect audit report lag. This proves that the bigger the company the more short lagnya audit report. While liquidity is able to moderate the negative effects of company size on the audit report lag, which weakens the influence exerted negative influence on the company size audit report lag.]]>
<![CDATA[Pengaruh Philanthropy Disclosure terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi ]]>
<![CDATA[Erdina Monita]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v23.i02.p13
<![CDATA[Profitabilitas yang tinggi dapat mempengaruhi jumlah philanthropy yang dilakukan perusahaan sehingga meningkatkan nilai perusahaan. Philanthropy disclosure memberikan image positif di mata masyarakat sehingga nilai perusahaan meningkat yang ditunjukkan oleh harga sahamnya. Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh philanthropy disclosure terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di BEI tahun 2014-2016. Jumlah sampel yang diambil sebanyak 45 perusahaan, dengan metode purposive sampling. Metode pengumpulan data dalam penelitian ini adalah nonprobability sampling. Teknik analisis data yang digunakan adalah Moderating Regression Analysis (MRA). Hasil analisis menemukan bahwa philanthropy disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas dapat memperkuat pengaruh philanthropy disclosure terhadap nilai perusahaan.]]>
<![CDATA[Skeptisme Profesional, Independensi dan Pengungkapan Kecurangan: Studi pada Hotel di Kabupaten Badung ]]>
<![CDATA[I Putu Eka Mertanaya]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 11 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i11.p14
<![CDATA[Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was conducted at 3-star hotels and above in South Badung Regency with a total of 11 participating hotels. The technique used is purposive sampling technique which is included in nonprobability sampling. Data collection methods by conducting questionnaires and data analysis methods using multiple linear regression methods. The results of this study indicate that professional skepticism has no significant effect on disclosure of fraud and independence has a significant effect on disclosure of fraud. The lack of skepticism internal supervisors have due to mutual trust with coworkers. Both private and state companies, the auditors in a company still maintain its independence in conducting the audit process. Keywords: Professional Skepticism; Independence; Fraud Disclosures.]]>
