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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Eksplorasi Akuntansi (JEA) Journal Research of Accounting Widyagama National Conference on Economics and Business (WNCEB) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana Jurnal Abdi Dharma Masyarakat Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Society SENEMA Hasina: Jurnal Akuntansi dan Bisnis Syariah

Ni Luh Gede Novitasari

Universitas Mahasaraswati Denpasar

Author-ID : 575760

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITASLAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN Ni Luh Gde Novitasari; Ni Wayan Juli Martani
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.59

This study aims to analyze that effect of audit quality, firm size, earnings management, financial distress and audit committee on integrity of the financial statements. Thisstudy is located in banking companies listed on the Indonesia Stock Exchange during 2018-2020. By using purposive sampling, this study resulting 23 companies and 69 research observation as a sample. Research data was analyzed by using multiple linear regression analysis. The results of this study show that auditquality has a positive effect on the integrity of financial statements, financial distress has a negative effect on the integrity of financial statements, while company size, earnings managementand audit committee have no effect on the integrity of financial statements.

APA SAJA YANG MEMPENGARUHI KINERJA AUDITOR PADA KAP DI BALI Ni Made Arik Julianti; Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Abstrak Kemampuan seorang auditor untuk menghasilkan temuan atau hasil pemeriksaan yang dilakukannya merupakan kinerja seorang auditor. Agar auditor memiliki kinerja yang tinggi, suatu organisasi perlu memperhatikan Faktor-Faktor yang mempengaruhi kinerja auditor. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh profesionalisme auditor, independensi auditor, etika profesi, motivasi auditor dan kepuasaan kerja terhadap kinerja auditor pada Kantor Akuntan Publik di Bali. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Di Bali. Dalam penelitian terdapat sebanyak 65 responden pada 13 Kantor Akuntan Publik di Bali. Teknik pengambilan sampel dalam penelitian ini yaitu menggunakan metode nonprobability sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa profesionalisme auditor, etika profesi dan motivasi berpengaruh positif terhadap kinerja auditor. Sedangkan independensi dan kepuasan kerja tidak berpengaruh terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh terhadap kinerja auditor, seperti pengalaman kerja.Kata kunci: Profesionalisme, Independensi, Etika Profesi, Motivasi, Kepuasaan Kerja dan Kinerja Auditor.AbstractThe ability of an auditor to produce findings or results of examinations that he conducts is the performance of an auditor. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of auditor professionalism, auditor independence, professional ethics, auditor motivation and work satisfaction on auditor performance at the Public Accounting Firm in Bali.The population in this study is an auditor who works at the Public Accounting Firm in Bali. In the study there were as many as 65 respondents at 13 Public Accounting Firms in Bali. The sampling technique in this study is using nonprobability sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the professionalism of the auditor, professional ethics and motivation positively affect the performance of the auditor. While independence and job satisfaction have no effect on the performance of the auditor. Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience. Keywords: Professionalism, Independence, Professional Ethics, Motivation, Work Satisfaction and Auditor Performance.

The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.

PEMBANGKITAN PEREKONOMIAN UMKN BU DIAH AKIBAT PANDEMI COVID-19 DI DESA SERANGAN Ni Luh Gde Novitasari; Ni Komang Julia Trisia Munika
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 2 No. 2 (2021): Oktober 2021
Publisher : LPPM Universitas Mahasaraswati Denpasar

Pandemi Covid-19 yang mulai muncul dari awal bulan maret 2020 lalu menimbulkan berbagai permasalahan mulai dari kesehatan masyarakat yang menurun bahkan sangat mengkhawatirkan sampai dengan masalah sosial ekonomi yang sangat melemah. Adanya pandemi Covid-19 ini banyak sekali dampak yang dirasakan oleh pemerintah bahkan masyarakat kecil sekalipun. Pandemi Covid-19 memberi dampak pada ketidakstabilan ekonomi, termasuk Usaha Mikro Kecil Menengah (UMKM) adalah usaha perdaganan yang dikelola oleh badan usaha atau perorangan. Secara umum, mayoritas dari pelaku UMKM mengalami penurunan pendapatan bahkan kebankrutan akibat pandemi Covid-19. Penurunan perekonomian yang sangat berdampak pada UMKM. Pengabdian masyarakat Universitas Mahasaraswati Denpasa akan membantu UMKN untuk tetap bias berjalan di saat pandemi covid â€“ 19. Salah satu UMKN yang terdampak adalah UMKN Bu Diah. UMKN Bu Diah memproduksi makanan ringan seperti kripik dan krupuk, yang berlokasi di Desa Serangan. Pengabdian masyarakat membantu UMKM Bu Diah dengan memberikan pelatihan pemasaran secara online melalui instagram dan facebook. Membuatkan label kemasan yang menarik. Memberikan penyuluhan untuk memperhatikan kehigienisan pada proses pruduksi maupun pengemasan. Harapan pengabdian masyarakat Universitas Mahasaraswati Denpasar yang dilakukan di UMKN Bu Diah adalah produk memiliki label kemasan, pemasaran produk bisa dilakukan secara online, sehingga produk lebih dikenal masyarakat dan omzet penjualan meningkat, proses produksi dan pengemasan dilakukan dengan menggunakan masker dan sarung tangan sehingga produk menjadi lebih higienis.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI BARANG KONSUMSI Ni Luh Gde Novitasari; Ni Luh Putu Sandrya Dewi; I Wayan Udi Prayoga
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.78

This study aims to determine and test the effect of Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER) and Dividend Yield (DY) on stock returns in manufacturing sector companies consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 63 manufacturing companies in the consumer goods industry sector which were determined based on the purposive sampling method. The analytical technique used in this research is multiple linear regression analysis. Based on the results of the study, it shows that Price Earning Ratio (PER) and Dividend Yield (DY) have a positive effect on stock returns, Debt to Equity Ratio (DER) has an effect negatively on stock returns, Earning Per Share (EPS) and Price to Book Value (PBV) have no effect on stock returns.

Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Struktur Kepemilikan Institusional, Struktur Modal dan Utang terhadap Kinerja Perusahaan Ni Kadek Siska Trisnawati; Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6886

This study aims to test and obtain empirical evidence regarding the effect of corporate social responsibility (CSR), company size, ownership structure, capital structure and debt on the performance of banking companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study were 25 banking companies which were determined using the purposive sampling method, namely the technique of determining the sample with certain considerations. The analytical method used to test the hypothesis is multiple linear regression analysis.The results of the study show that corporate social responsibility (CSR) has a positive effect on company performance. Meanwhile, company size, ownership structure, capital structure and debt have a negative effect on company performance.

Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI Ni Putu Mia Pradnyawati; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6891

The purpose of this study is to find out ROA, LDR, Company Size, CAR and NPL on Stock Returns at Banking Companies listed on the IDX in 2019-2021. The data collection method used in this research is documentation. The method of determining the sample of this research is purposive sampling. The number of samples from this study were 41 samples with a total sample of 123 observations. The data analysis technique used was multiple linear regression analysis. The results of this study are ROA, LDR, CAR have a positive effect on Stock Returns, Company size has no effect on Stock Returns and NPL has a negative effect on stock returns. Several banking companies listed on the Indonesia Stock Exchange (IDX) should publish more complete financial reports and accessible to the public so that it can facilitate potential investors in assessing financial performance and making decisions about choosing stocks that are in accordance with their perceptions. Based on the adjusted R square value of 56.0%, there is still 44.0% of other variables that can be used for further research such as: Price Earning Ratio, current ratio, Total Asset Turnover, Net Profit Margin, and debt to equity ratio.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility Ni Kadek Elis Pitriani; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1559

Disclosure of corporate social responsibility (CSR) is a communication process regarding the social and environmental impacts of the economic activities of an organization or company on special interested groups and on society as a whole. This study aims to examine the effect of firm size, company age, profitability, leverage and company growth on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2020- 2022 as many as 47 companies. The sample used is as many as 41 companies based on purposive sampling method, namely the sampling technique with certain criteria, so the total of companies for the 3 periods was 123 sample. The data used in this study is secondary data. The analytical technique used multiple linear regression analysis test. The results show that firm size, leverage and company growth has a positive effect on corporate social responsibility disclosure, while company age and profitability have no effect on corporate social responsibility disclosure.

Pengaruh Beban Kerja, Kompetensi, Komitmen Organisasi, Locus of Control, Profesionalisme Terhadap Kinerja Auditor Ni Kadek Norma Brahandayani; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.14395

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh beban kerja, kompetensi, komitmen organisasi, locus of control dan profesionalisme terhadap kinerja auditor pada Kantor Akuntan Publik Kota Denpasar. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Kota Denpasar. Kantor Akuntan di Kota Denpasar. Dalam penelitian terdapat sebanyak 53 responden pada 13 Kantor Akuntan Publik di Kota Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa beban kerja, komitmen organisasi, locus of control, dan profesionalisme tidak berpengaruh terhadap kinerja auditor. Kompetensi auditor berpengaruh positif terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teoritis berpengaruh terhadap kinerja auditor, seperti pengalaman kerja The performance of the auditor in auditing really needs to be considered, both in terms of his abilities and attitudes. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of Workload, Competency, Organizational Commitment, Locus Of Control and Professionalism on auditor performance at the Public Accounting Firm in Denpasar City.The population in this study is an auditor who works at the Public Accounting Firm in Denpasar City. In the study there were as many as 53 respondents at 13 Public Accounting Firms in Denpasar City. The sampling technique in this study is using saturated sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the workload, organizational commitment, locus of control, and professionalism, have no effect on the performance of the auditor. And competency of the auditor positively affect the performance of the auditor.Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.

FAKTOR- FAKTOR PENENTU ADANYA AUDIT DELAY Widhiastuti, Ni Luh Putu; Novitasari, Ni Luh Gde; Adytia, Chintia Jani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3479

Audit delay is the length of time needed by an independent auditor to complete his audit work, measured from the closing date of the financial year to the date stated by the independent auditor report. This research aims to determine the effect profitability, solvency, company size, audit committee and auditor turnover on audit delay. The population in this research is banking companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was a purposive sampling method so that a sample of 44 banking companies was obtained. The analysis technique uses multiple linear regression analysis techniques. The research results show that the company size and audit committee have a negative effect on audit delay. Meanwhile profitability, solvency and Changing auditors has no effect on audit delay.

Co-Authors Adytia, Chintia Jani Anak Agung Diah Kencana Dewi Anak Agung Istri Indah Tiksnawati Bidari, Wiwin Leony Dewa Ayu Sutri Sundari Putri Gde Herry Sugiarto Asana Gine Das Prena I Ketut Mudana Wahyu Diatmika I Putu Agus Rizaldi I Putu Edy Arizona I Wayan Udi Prayoga Ida Ayu Gede Ari Suartini Komang Sri Nidya Narastuti Lestari, Ni Kadek Dwi Yunita Made Edy Septian Santosa Made Edy Septian Santosa, Made Edy Septian Maya Anggiani Muhammad Devin Ardiansyah Ni Kadek Dwi Yunita Lestari Ni Kadek Elis Pitriani Ni Kadek Norma Brahandayani Ni Kadek Siska Trisnawati Ni Komang Julia Trisia Munika Ni Komang Yunika Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Luh Sri Arnadi Ni Made Arik Julianti Ni Nyoman Ayu Suryandari Ni Nyoman Yuningsih Ni Putu Ayu Riskiani Ni Putu Dita Astiari Ni Putu Eka Aristya Putri Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Yuria Mendra Ni Wayan Juli Martani Ni Wayan Purwaningsih Ni Wayan Rustiarini Ni Wayan Sintia Dewi Niayu Netisia Pande Gede Bagus Devan Swagotra Putri, Ni Putu Eka Aristya Putu Kepramareni Putu Novia Hapsari Ardianti Putu Wenny Saitri Si Ayu Herlina Puspita Dewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Widiastuti, Ni Putu Wiwin Leony Bidari

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