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<![CDATA[PENGARUH PENERBITAN OPINI GOING CONCERN PADA PERGANTIAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA ]]>
<![CDATA[Adhiputra, Made Wahyu]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v7i1.4037
<![CDATA[Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh interaksi opini going concern, ketepatwaktuan pelaporan keuangan, dan komite audit pada pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 dengan metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik binari dengan dua model penelitian. Hasil penelitian menunjukkan penerbitan opini going concern berpengaruh positif pada kemungkinan terjadinya pergantian auditor. Ketepatwaktuan pelaporan keuangan dan komite audit tidak memoderasi pengaruh penerbitan opini going concern pada kemungkinan terjadinya pergantian auditor. Hasil penelitian juga menunjukkan interaksi penerbitan opini going concern, ketepatwaktuan pelaporan keuangan dan komite audit tidak berpengaruh pada kemungkinan perusahaan melakukan pergantian auditor.The purpose of this study are to determine the effect of going concern opinion at the auditor switching, to determine the ability of timeliness of financial reporting and the audit committee to moderate the effect of going concern opinion at the auditor switching, and to determine the effect of the interaction of the going concern opinion, timeliness of financial reporting and the audit committee at the auditor switching. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not moderate the effect of the issuance of a going concern opinion on the possibility of a auditor switching. The results also show the interaction of the issuance of going concern opinion, timeliness of financial reporting and audit committee has no effect on the possibility the company were switch auditors.]]>
<![CDATA[Pengaruh Penerbitan Opini Going Concern pada Pergantian Auditor pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia ]]>
<![CDATA[Adhiputra, Made Wahyu]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i1.4037
<![CDATA[Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh interaksi opini going concern, ketepatwaktuan pelaporan keuangan, dan komite audit pada pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 dengan metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik binari dengan dua model penelitian. Hasil penelitian menunjukkan penerbitan opini going concern berpengaruh positif pada kemungkinan terjadinya pergantian auditor. Ketepatwaktuan pelaporan keuangan dan komite audit tidak memoderasi pengaruh penerbitan opini going concern pada kemungkinan terjadinya pergantian auditor. Hasil penelitian juga menunjukkan interaksi penerbitan opini going concern, ketepatwaktuan pelaporan keuangan dan komite audit tidak berpengaruh pada kemungkinan perusahaan melakukan pergantian auditor.The purpose of this study are to determine the effect of going concern opinion at the auditor switching, to determine the ability of timeliness of financial reporting and the audit committee to moderate the effect of going concern opinion at the auditor switching, and to determine the effect of the interaction of the going concern opinion, timeliness of financial reporting and the audit committee at the auditor switching. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not moderate the effect of the issuance of a going concern opinion on the possibility of a auditor switching. The results also show the interaction of the issuance of going concern opinion, timeliness of financial reporting and audit committee has no effect on the possibility the company were switch auditors.]]>
<![CDATA[ANALISIS PENERAPAN TQM TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT UMUM DI DENPASAR ]]>
<![CDATA[Adhiputra, Made Wahyu]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 3, No 1 (2018): Volume 3, Nomor 1, Tahun 2018 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v3i1.16628
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menganalisis hubungan antara penerapan Total Quality Management (TQM) dan kinerja manajerial pada organisasi rumah sakit umum di Kota Denpasar. Populasi dalam penelitian ini adalah seluruh tingkatan manajer baik manajer tingkat atas, menengah, dan bawah pada Rumah Sakit Umum di Denpasar. Alasan peneliti mengambil responden kepada tiap tingkatan manajer, karena pada seluruh tingkatan manajer tersebut menjadi lebih memiliki keterikatan kerjasama yang saling berhubungan untuk lebih meningkatkan, mengarahkan, dan mengembangkan perusahaan sehingga menjadi lebih baik lagi. Apabila TQM dapat diterapkan secara efektif, maka kinerja managerial juga akan meningkat. Sedangkan sistem pengukuran dan sistem penghargaannya adalah variabel moderating yang mempunyai kesatuan antara TQM dan kinerja managerial. Hasil dari penelitian menunjukkan bahwa penerapan TQM terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.023 < 0.05, mengindikasikan bahwa hipotesis pertama diterima. Kedua, interaksi penerapan TQM dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.037 < 0.05, mengindikasikan bahwa hipotesis kedua diterima. Dan ketiga, interaksi penerapan TQM dan Sistem Penghargaan terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.042 < 0.05, mengindikasikan bahwa hipotesis ketiga diterima. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value]]>
<![CDATA[PENGARUH PARTISIPASI PEJABAT STRUKTURAL PADA KINERJA MANAJERIALPEMERINTAH KOTA DENPASAR ]]>
<![CDATA[Made Wahyu Adhiputra]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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<![CDATA[Globalization era leads to change in the concept of regional autonomy that requires granting greater authority to the regions at the level of districts, mainly in development and provision of better public services. To be able to carry out the development and provision of better public services, it is demanded an increase in civil service performance, particulary as the motor of structural officials of government agencies in carrying out its duties and functions. The performance known as menegerial performance may improve if the structural official are actively involved or participated in the budgetary process, couple with high organizational commitment, profesinalim and organizational structure in accordance with the needs. Based on the description above, the formulation of the problems in this research are: (1) Does Structural Officers Participation positivrly influence the Managerial Perfoemance, (2) Does the organizational have a positive commitment on Managerial Performance, (3) Does Profesionalis of Structural Officer positively on Managerial Performance; and (4) whether the organizational strukture positively effect on Managerial Performance. The purposes of this research are: (1) to provide empirical evidence that participation of structural officials positively influence the managerial performance; (2) to provide empirical evidence that organizational commitment positively influence the managerial performance; (3) to provide empirical evidence that profesionalis positively influence the managerial performance; (4) to provide empirical evidence that organizational structure positively influence the managerial performance. Proportional stratified random sampling method was applied in taking the samples of this study, whilw the data was collected using a survey nethod accompanied with questionnaire technique. The target respondents of this research are 64 respondents. Testing validity and reliability of the instrument variables used in this study have a high level of acceptability. The result of the research shows synthesis that the better the structuralofficer participation is, the better the organizational commitment becomes, themore adequate the professionalism and the more appropriate the organizationalstructure are, the managerial performance of the Government of Denpasar will beincreasing. The influence of Organizational structure on managerial performanceis more dominant than the structural official participation of organizationalcommitment and profesionalism. Keywords: Managerial performance, Participation on structural officials,Commitment organizational, Profesionalism and organizationalstructure.]]>
<![CDATA[PENGARUH PENERAPAN KONSERVATISME AKUNTANSI DAN TINGKAT KEPEMILIKAN PADA KONFLIK BONDHOLDER-SHAREHOLDER DI BURSA EFEK INDONESIA ]]>
<![CDATA[MADE WAHYU ADHIPUTRA]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2018.v07.i05.p01
<![CDATA[This research is an empirical study aims to determine the effect of accounting conservatism and ownership level on bondholders-shareholders in Indonesia Stock Exchange. Populations of this study are firms listed in Indonesian Stock Exchange in 2014-2016. The sampling technique used is purposive sampling therefore there are 40 firms used in analysis. Independent variable of this study is accounting conservatism, institutional ownership dan management’s ownership, and dependent variable is bondholder-shareholder conflict. The samples were analyzed by using linear multiple regression tehnique, t-test for testing the hypothesis, and f-test for the feasibility model test with the five percent level of significant. It were tested with classic asumption test like normality test and heteroscedastisity test. Based on the analysis results is accounting conservatism affects bondholder-shareholder conflict. Institutional ownership does not effects bondholder-shareholder conflict and management’s ownership does not effects bondholder-shareholder conflict.]]>
<![CDATA[PENGARUH PENERAPAN KONSERVATISME AKUNTANSI DAN TINGKAT KEPEMILIKAN PADA KONFLIK BONDHOLDER-SHAREHOLDER DI BURSA EFEK INDONESIA ]]>
<![CDATA[Made Wahyu Adhiputra]]>
<![CDATA[ Journal of Management and Business Review Vol 15, No 1 (2018) ]]>
Publisher : <![CDATA[Research Center and Case Clearing House PPM School of Management ]]>
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DOI: 10.34149/jmbr.v15i1.114
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penerapan konservatisme akuntansi dan tingkat kepemilikan pada konflik bondholders-shareholders di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2016. Teknik penentuan sampel yang digunakan adalah purposive sampling sehingga didapat jumlah sampel sebanyak 40 perusahaan yang digunakan dalam analisis. Variabel bebas dalam penelitian ini adalah konservatisme akuntansi, kepemilikan institusional dan kepemilikan manajerial, dan variabel terikat adalah konflik bondholder-shareholder. Teknik analisis yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis dapat disimpulkan bahwa konservatisme akuntansi berpengaruh pada konflik bondholder-shareholder. Kepemilikan institusional tidak berpengaruh pada konflik bondholder-shareholder dan kepemilikan manajerial tidak berpengaruh pada konflik bondholder-shareholder.]]>
<![CDATA[ANALISIS PENERAPAN TQM TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT UMUM DI DENPASAR ]]>
<![CDATA[Made Wahyu Adhiputra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 3 No 1: Juni 2018 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v3i1.16628
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menganalisis hubungan antara penerapan Total Quality Management (TQM) dan kinerja manajerial pada organisasi rumah sakit umum di Kota Denpasar. Populasi dalam penelitian ini adalah seluruh tingkatan manajer baik manajer tingkat atas, menengah, dan bawah pada Rumah Sakit Umum di Denpasar. Alasan peneliti mengambil responden kepada tiap tingkatan manajer, karena pada seluruh tingkatan manajer tersebut menjadi lebih memiliki keterikatan kerjasama yang saling berhubungan untuk lebih meningkatkan, mengarahkan, dan mengembangkan perusahaan sehingga menjadi lebih baik lagi. Apabila TQM dapat diterapkan secara efektif, maka kinerja managerial juga akan meningkat. Sedangkan sistem pengukuran dan sistem penghargaannya adalah variabel moderating yang mempunyai kesatuan antara TQM dan kinerja managerial. Hasil dari penelitian menunjukkan bahwa penerapan TQM terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.023 < 0.05, mengindikasikan bahwa hipotesis pertama diterima. Kedua, interaksi penerapan TQM dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.037 < 0.05, mengindikasikan bahwa hipotesis kedua diterima. Dan ketiga, interaksi penerapan TQM dan Sistem Penghargaan terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.042 < 0.05, mengindikasikan bahwa hipotesis ketiga diterima. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value]]>
<![CDATA[PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASIONAL TERHADAP KUALITAS LAYANAN HOTEL ]]>
<![CDATA[Made Wahyu Adhiputra]]>
<![CDATA[ Business Management Journal Vol 11, No 2 (2015): Business Management Journal ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/bmj.v11i2.628
<![CDATA[as one of the business engaged in the service has a requirement to ensure the service quality that directly or indirectly affect consumers. “BI”Hotel is always trying to provide the best service quality. This can be realized if the employee provides services earnest. According to the expectancy theory argues that the actions of employees who tend to do because of the hope that the results will be obtained, the optimal service quality is achieved when employees are committed and feel satisfied with their work. This study aims to determine the direct effect of significant variables of job satisfaction and organizational commitment to service quality “BI” Hotel. Results showed that job satisfaction is directly significant effect onorganizational commitment, job satisfaction is directly significant effect on theservice quality, organizational commitment directly significant effect on theservice quality. The implications of this study thatthe match between workload and salary is very important to note in order to maintain employee commitment to the company. Job satisfaction will increase employee loyalty to the company and the willingness of employees to provide the best service quality so that consumers feel satisfied.Keywords: job satisfaction, organizational commitment, and service quality.]]>
<![CDATA[KARIR PLATEAU DAN INTENSI BERWIRAUSAHA (KAJIAN EMPIRIS) ]]>
<![CDATA[Made Wahyu Adhiputra]]>
<![CDATA[ Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 1 (2018): PROSIDING SINTESA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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<![CDATA[ABSTRACTThis study examined the antecedents and consequence of career plateau. Antecedents of career plateau are job tenure, age, job involvement and supervisor’s support. The consequence of career plateau is organizational commitment. Organizational commitment has three dimensions, namely affective organizational commitment, continuance organizational commitment and normative organizational commitment. This paper is a theorical and empirical analysis. Intense competition graduates of the intelectual is not matched by the number of jobs available, it will increase the number of unemployed intellectuals or educated unemployed college graduates. Entreprenuer attitude, motivation to comply, self efficacy is seen as an appropriate container for growing spirit to entrepreneurial behavior.Key Words: Career Plateau, Entrepreneurial Intentions]]>
