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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Journal of Tourism Economics and Policy Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa Journal of Social Sciences and Cultural Study
Anak Agung Ngurah Mayun Narindra
Warmadewa University, Bali, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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The Influence Of Environmental Performance And Good Corporate Governance On Company Value Ni Luh Putu Ratna Wahyu LESTARI; Anak Agung Ngurah Mayun NARINDRA
Journal of Tourism Economics and Policy Vol. 2 No. 2 (2022): Journal of Tourism Economics and Policy (August – November 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i2.338

Abstract

The value of the company is an indicator of the company in terms of fulfilling its obligations to investors, the value of the company also reflects the sustainability of the company in the future. However, there are many cases of environmental pollution in Indonesia, such as the case of PT. Lapindo Brantas Inc. who made negligence in drilling oil and gas in Sidoarjo had a negative impact on society, the environment and resulted in the decline in the share price of PT. Energi Mega Persada, Tbk. (major shareholder of PT. Lapindo Brantas Inc). In addition, there is also a case of PT. Freeport is currently the concern of various parties related to the change in the status of the contract of work owned by PT. Freeport became a Special Mining Business License (IUPK). This study aims to determine the effect of environmental performance and good corporate governance on firm value on IDX LQ45 index companies for the 2017-2021 period. The sampling technique used is purposive sampling technique so as to obtain 45 sample companies. The data analysis technique used in this study is multiple linear regression. This test shows that environmental performance and good corporate governance have a positive and significant effect on firm value on the Indonesia Stock Exchange.
Pengaruh Equity Sensitivity, Spiritual Intelligence, Dan Intelectual Intelligence Pada Perilaku Etis Auditor Anak Agung Ngurah Mayun Narindra; Ni Luh Putu Ratna Wahyu Lestari
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.63862

Abstract

Perilaku etis adalah perilaku atau tindakan yang sesuai dengan yang diharapkan dan sesuai dengan kode etik profesi akuntan dan norma-norma sosial yang diterima secara umum. Perilaku etis auditor penting untuk dikaji karena auditor sering menghadapi situasi yang dilematis dalam menjalankan tugasnya. Penelitian ini bertujuan untuk mengetahui pengaruh equity sensitivity, spiritual intelligennce dan intellectual intelligence pada perilaku etis auditor. Penelitian ini merupakan penelitian kuantitatif dengan sumber data primer, dan teknik pengambilan sampel menggunakan sampel jenuh. Jumlah sampel yang digunakan yaitu sebanyak 60 sampel. Data dianalisis menggunakan analisis regresi linier berganda, sehingga mendapatkan hasil penelitian yang menunjukkan bahwa equity sensitivity, spiritual intelligence, dan intellectual intelligence berpengaruh positif dan signifikan terhadap perilaku etis auditor. Kata Kunci: Perilaku Etis Auditor, Equity Sensitivity, Spiritual Intelligence, Intellectual Intelligence
PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, UKURAN KAP, DAN AUDIT FEE TERHADAP AUDITOR SWITCHING Ni Komang Ema Berliana; I Putu Gde anggiriawan; Anak Agung Ngurah Mayun Narindra
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8475.48-53

Abstract

Independensi auditor merupakan kunci seorang auditor untuk menilai kewajaran atas laporan keuangan yang diperiksa. Seorang auditor harus selalu jujur dalam mempertimbangkan kewajaran laporan keuangan dan akan melaporkan semua hasil temuan berdasarkan fakta yang ditemui. Auditor switching merupakan pergantian auditor yang dilakukan oleh perusahaan yang dilakukan secara mandatory ataupun voluntary. Tujuan dari penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021 yaitu memberikan pemahaman mengenai variabel-variabel yang dapat mempengaruhi auditor switching yakni financial distress, audit delay, ukuran KAP, dan audit fee. Dalam penelitian ini menggunakan data sekunder yaitu berupa laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Pemilihan sampel menggunakan teknik purposive sampling. Jumlah sampel yang digunakan yaitu 38 perusahaan. Teknik analisis yang digunakan adalah analisis Regresi Logistik (Logistic Regression). Hasil penelitian menunjukkan bahwa Financial Distress tidak berpengaruh terhadap Auditor Switching. Audit Delay berpengaruh terhadap Auditor Switching. Ukuran KAP berpengaruh terhadap Auditor Switching. Audit Fee tidak berpengaruh terhadap Auditor Switching
The Role of CEO Financial Skills on Company Performance PRADNYANATA, I Gede Agus; NARINDRA, Anak Agung Ngurah Mayun
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1109

Abstract

Fast and dynamic economic growth requires companies to choose a chief executive officer (CEO) who has strong technical and managerial skills. One important ability for a company CEO to have is financial expertise. The CEO's financial capabilities can help the company manage resources more efficiently and effectively, especially during times of crisis. This research aims to determine the role of CEO financial expertise on company performance during the Covid 19 pandemic. This research is quantitative in nature using secondary data obtained from the company's annual report and financial statements. The sample for this research was 40 property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis technique used is panel data regression analysis. The results obtained show that CEO financial expertise plays a negative and significant role in company performance. This finding explains that, during the financial crisis, the CEO's expertise was not able to improve company performance.
Pengaruh Sustainibility Reporting, Intangible Asset, Dan Investment Opportunity Set (IOS) Pada Nilai Perusahaan Narindra, Anak Agung Ngurah Mayun; Lestari, Ni Luh Putu Ratna Wahyu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.64725

Abstract

  Menurunnya nilai perusahaan yang dicerminkan oleh harga saham tidak hanya dipengaruhi oleh faktor keuangan saja, namun juga faktor non keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh sustainibility reporting, intangible asset, investment opportunity set pada nilai perusahaan LQ45 periode 2019 – 2021. Penelitian ini  merupakan penelitian kuantitatif dengan melakukan pengambilan data perusahaan yang terdaftar secara terus-menerus dalam indeks LQ45. Metode penentuan sampel pada penelitian adalah non probability sampling dengan teknik purposive sampling. Populasi dalam penelitian ini adalah seluruh perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa sustainibility reporting tidak berpengaruh pada nilai perusahaan, sedangkan intangible asset dan investment opportunity set berpengaruh positif pada nilai perusahaan. Kata Kunci: Nilai Perusahaan, Sustainibility Reporting, Intangible Asset dan Investment Opportunity Set
Effectiveness of Accounting Information Systems, Locus of Control and Work Culture on Employee Performance at LPD Kuta KURNIAWAN, I Kadek; NARINDRA, Anak Agung Ngurah Mayun; PUTRA, I Wayan Gede Yogiswara Darma
Journal of Social Sciences and Cultural Study Vol. 1 No. 1 (2023): Journal of Social Sciences and Cultural Study (November - February 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v1i1.42

Abstract

This research aims to test and analyze the influence of Accounting Information System Effectiveness, Locus of Control and Work Culture on Employee Performance. This research was conducted at the LPD in Kuta District with a research sample of 98 respondents taken using a purposive random sampling technique. All data obtained from the questionnaire distribution is suitable for use, then analyzed using multiple linear regression, hypothesis testing (t test and f test). The results of the research show that, (1) The effectiveness of the Accounting Information System has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the effectiveness of the Accounting Information System, the greater the employee performance at the LPD in Kuta District. (2) Locus of Control has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the Locus of Control, the greater the employee performance in motorized vehicles at the LPD in Kuta District. (3) Work Culture has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or improved the work culture, the greater the employee performance at the LPD in Kuta District.
The Influence of SIA, Locus of Control, and Motivation on Employee Performance in Berwi Multi-Business Cooperatives WIDNYANA, I Putu Dodi; KAWISANA, Putu Gede Wisnu Permana; NARINDRA, Anak Agung Ngurah Mayun
Journal of Social Sciences and Cultural Study Vol. 1 No. 1 (2023): Journal of Social Sciences and Cultural Study (November - February 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v1i1.43

Abstract

This research aims to test and analyze the influence of Accounting Information Systems, Locus of Control and Work Motivation on Employee Performance. This research was conducted at the Multi-Business Cooperative in Mengwi District with a research sample of 95 respondents taken using a purposive sampling technique. All data obtained from the questionnaire distribution is suitable for use and is then analyzed using multiple linear regression and hypothesis testing (t-test and f-test). The research results show that the accounting information system positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or improved the accounting information system, the greater the employee performance at the Multi-Business Cooperative in Mengwi District. Locus of control positively affects employee performance in multi-business cooperatives in Mengwi District. It shows that the better or the more locus of control there is, the greater the employee performance in the multi-business cooperative in Mengwi District. Work motivation positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or increased work motivation, the greater the employee performance at the Multi-Enterprise Cooperative in Mengwi District.
Determining Audit Delay: The Role of CEO Expertise and Bankruptcy Prediction LESTARI, Ni Luh Putu Ratna Wahyu; NARINDRA, Anak Agung Ngurah Mayun
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1712

Abstract

This study examines the influence of CEO Expertise and Bankruptcy Prediction on audit delay. The phenomenon of delays in the publication of audited financial reports remains a recurring problem in Indonesia, requiring a deeper study of the influencing factors. This study was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used was purposive sampling with certain criteria, and 33 companies were selected as samples. The data collection method was carried out by tracing and recording the necessary information in secondary data in the form of annual reports and audit reports by independent auditors. The analysis method used in this study was quantitative analysis using panel data regression methods assisted by statistical data processing programs using Eviews12. The results showed that the role of CEO expertise had a negative effect on audit delay, while bankruptcy prediction had no effect on audit delay
Co-Authors I Putu Gde anggiriawan Kawisana, Putu Gede Wisnu Permana Kurniawan, I Kadek Ni Komang Ema Berliana Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Ratna Wahyu Lestari PRADNYANATA, I Gede Agus PUTRA, I Wayan Gede Yogiswara Darma WIDNYANA, I Putu Dodi