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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Made Yenni Latrini
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education

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PENGARUH PENGANGGARAN PARTISIPATIF, JOB RELEVANT INFORMATION DAN ASIMETRI INFORMASI PADA BUDGETARY SLACK DIMODERASI KARAKTER PERSONAL Putu Nadya Pradnyani Dewi; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.04.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i04.p08

Abstract

Budgets are often the only measure of an organization's compliance with applicable regulations. Not infrequently, many deviations are found just by looking at the difference between the realization and the budget that has been set. The government's performance appraisal is based on whether or not the budget target has been achieved. This will encourage subordinates to create budget slack or slack. Agents create slack by estimating lower revenues and overestimating costs, or by overestimating the inputs required to obtain a unit of output. This study aims to examine the effect of participatory budgeting, job relevant information, and information asymmetry on budgetary slack with personal character as moderating variable. The population and sample in this study were 69 members of the OPD Karangasem Regency. The results of this study indicate that participatory budgeting, job relevant information, and information asymmetry have a significant effect on budgetary slack. However, this study also found that personal character failed to moderate the effect of each hypothesis. This research has implications for the authorities as determinants of further steps and policies related to budget planning.
PENGARUH PROFESIONALISME, KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT PROVINSI BALI Made Widya Susimartini; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.06.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i06.p10

Abstract

The inspectorate as the government's internal auditor has an important role as a monitoring function in achieving a governance, free from corruption, collusion, and nepotism. The quality of the audit is the basis for the assessment in the supervision that has been carried out by the inspection. The purpose of this study is to determine the effect of professionalism, competence, independence, and integrity on audit quality, using an associative quantitative approach. The population in this study was 61 people. The research sample was 61 officials as internal auditors at the Bali Provincial Inspectorate Office, using purposive sampling methods. For the analysis technique used is multiple regression linear. The results of this study indicate that the variables of professionalism, competence, independence, and integrity have a positive effect on the quality of the audit, so that the higher the professionalism, competence, independence, and integrity of the auditor, for better quality of the audit produced, and will affect in the next audit assignment, so that later the quality of the audit produced is more qualified and trusted.
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT Ni Putu Putri Pratiwi; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.08.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i08.p04

Abstract

Failure of internal auditors causes low quality of financial reports. The low quality of financial statements affects the perception of users of financial statements on audit quality. This study aims to determine the effect of professionalism, independence, competence and integrity of internal auditors on audit quality at BPR Gianyar Regency, using an associative quantitative approach. This research was conducted at 24 BPR in Gianyar Regency. The research sample was 24 respondents, using the saturated sample method (census). Collecting data using a survey method with a questionnaire. The analysis technique used is multiple regression analysis. The results showed that the variables of professionalism, independence, competence, and the integrity of the internal auditor has a positive effect on audit quality at BPR Gianyar Regency.
APAKAH GENDER MASIH BERFUNGSI SEBAGAI PEMODERASI PADA FINTECH PAYMENT DALAM MASA PANDEMI COVID-19? Luh Gede Krisna Dewi; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.11.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i11.p01

Abstract

The Covid-19 pandemic has triggered many changes throughout the world. The use of financial technology (fintech) is increasing rapidly, with the millennial generation as the largest market share. The research aims to obtain empirical evidence regarding the factors that influence the actual use of fintech payments with gender as a moderating variable. The research used 400 students from various universities in Bali as respondents who use fintech payments in the modern era. The type of data used in this study is primary data, which was collected through a questionnaire using a Likert scale of 5 alternative choices. The sample selection technique uses a purposive sampling method using the Partial Least Square (PLS) approach. The results of the study found that gender strengthens the effect of perceived benefits on the sustainable use of fintech payments. Meanwhile, on the effect of perceived risk on the continued use of fintech payments, gender actually weakens the relationship. This research has implications for TAM and behavioral theory that gender differences have an influence on the level of technology adoption.
PENGARUH LINGKUNGAN KERJA, PENGHARGAAN FINANSIAL, MOTIVASI DIRI, DAN KECERDASAN ADVERSITY TERHADAP MINAT BERKARIR AKUNTAN PUBLIK Agus Yoga Bhaskara; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.01.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i01.p20

Abstract

Economic development in an area is influenced by several things, one of which is the profession as a public accountant to support the economic development of a country to be effective and efficient in the aspect of transparency. This profession is proven to have a role in supporting economic development in a country, in order to increase effectiveness and efficiency related to the strength of transparency. However, the number of these professions is still low. This study focuses on finding empirical evidence of the effect of the variables used on student interest in a career as a public accountant. The probability sampling technique was chosen in random sampling. The sample used in this research was 72 respondents. The findings show that the work environment, financial rewards, self-motivation, and adversity intelligence have a positive effect on students' interest in a career in public accounting.
PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN KOMPETENSI TERHADAP KECENDERUNGAN KECURANGAN PADA BPR SE-KABUPATEN GIANYAR Dea Ayu Agustina; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.07.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i07.p03

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, ketaatan aturan akuntansi, dan kompetensi terhadap kecenderungan kecurangan pada BPR se-Kabupaten Gianyar. Populasi dalam penelitian ini adalah seluruh karyawan di BPR se-Kabupaten Gianyar. Sampel penelitian ini adalah sebanyak 119 responden dengan penentuan sampel menggunakan metode purposive sampling. Pengumpulan data pada penelitian ini menggunakan metode survei dengan instrumen penelitian berupa kuesioner. Analisis data pada penelitian ini menggunakan aplikasi SmartPLS 3.0. Teknik analisis data untuk pengujian hipotesis dilakukan dengan menggunakan PLS yang terdiri atas dua tahap, yaitu dengan pengujian outer model dan inner model. Pembuktian validitas dan reliabilitas pada indikator masing masing variabel dilakukan dengan uji outer model dan uji inner model dilakukan untuk menguji bagaimana pengaruh antar masing-masing variabel sesuai dengan hipotesis yang ditetapkan. Hasil penelitian ini menunjukkan bahwa pengendalian internal dan ketaatan aturan akuntansi berpengaruh negatif terhadap kecenderungan kecurangan, serta kompetensi tidak berpengaruh terhadap kecenderungan kecurangan. Implikasi dari penelitian ini adalah sistem pengendalian internal, ketaatan aturan akuntansi, dan kompetensi seluruh karyawan harus diterapkan dengan baik dan sesuai dengan semestinya sehingga meminimalisir kecenderungan kecurangan.
DETERMINAN PENGGUNAAN E-WALLET PADA KALANGAN MAHASISWA I Komang Wahyu Buana Kusuma; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.03.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i03.p07

Abstract

Pesatnya perkembangan era digital telah meranah pada berbagai tatanan kehidupan, tanpa kecuali sistem pembayaran. Digitalisasi adalah salah satu sistem pembayaran dengan peralihan metode pembayaran konvensional ke metode pembayaran digital dengan layanan e-wallet. Penelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi kemudahan, persepsi manfaat, dan kualitas layanan terhadap keputusan penggunaan e-wallet pada kalangan mahasiswa. Populasi penelitian adalah mahasiswa program studi sarjana angkatan 2020 Fakultas Ekonomi dan Bisnis, Universitas Udayana dengan sampel sebanyak 165 orang responden ditentukan dengan non-probability sampling menggunakan teknik convenience sampling. Hipotesis diuji dengan regresi linier berganda. Hasil penelitian menunjukan persepsi kemudahan tidak memberikan pengaruh pada keputusan penggunaan e-wallet. Persepsi manfaat serta kualitas layanan ditemukan berpengaruh positif pada keputusan penggunaan e-wallet, sehingga menunjukkan semakin baik kualitas dari pelayanan mengakibatkan keputusan pengaplikasian e-wallet dalam kegiatan transaksi keuangan semakin meningkat. Secara teoretis, penelitian ini memberikan pengetahuan tentang Technology Acceptance Model (TAM). Secara praktis, hasil penelitian memberikan pertimbangan bagi perusahaan penyedia aplikasi e-wallet agar konsisten memberikan kemudahan, manfaat, dan kualitas layanan terbaik bagi pengguna e-wallet.
Co-Authors Agus Yoga Bhaskara Dea Ayu Agustina I Komang Wahyu Buana Kusuma Luh Gede Krisna Dewi Made Widya Susimartini Ni Putu Putri Pratiwi Putu Nadya Pradnyani Dewi