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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax Benefit : Journal of Bussiness, Economics, and Finance
Wati, Ni Made Sri Yadnya
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Economics, Econometrics & Finance Education

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The Effect of Control Locus, Professional Commitment, and Professional Ethics against Auditors Behavior in The Face of Audit Conflicts N M Sri Yadnya Wati; I B Anom Yasa; N W Dewinta Ayuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1810

Abstract

Auditor behavior in the face of audit conflicts is an auditor’s action or behavior at the extent to which the auditor is willing to accept client pressure in conflict situations, that is a situation that occurs when auditors and clients disagree in an attestation function which is an indication of auditor behavior in decision making. Auditor behavior in the face of audit conflicts is influenced by various factors such as locus of control, professional commitment, and professional ethics. This study aims to examine the effect of locus of control, professional commitment, and professional ethics on auditor behavior in the face of audit conflicts. Population in this research is all public accounting firm exist in Bali which have been registered in directory of IAPI 2019. This research uses saturated sample or census sample method. The number of respondents used is 68 respondents. The hypothesis was tested with a significance level of 5% (percent). Using Partial Least Square though the Smart PLS 3.0 application. The result shows that the locus of control, professional commitment, and professional ethic has a significant effect on auditor behavior in the face of audit conflicts.
Analisis Persentase Food and Beverage Cost dan Efisiensi Pengendalian Biaya Makanan pada GN Resort Bali Wati, Ni Made Sri Yadnya; Sulhia, Baiq Aulia; Falakhudin, An’im; Yadiyari, Putu Amanda
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1433

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian biaya makanan dan minuman pada industri perhotelan, dengan fokus pada GN Resort Bali. Pendekatan analisis deskriptif kuantitatif digunakan dalam penelitian ini, dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa biaya makanan aktual di GN Resort Uluwatu melebihi standar biaya makanan yang telah ditetapkan pihak hotel, sehingga mencerminkan adanya inefisiensi dalam pengelolaan biaya serta menurunkan profitabilitas secara keseluruhan. Inefisiensi tersebut terutama disebabkan oleh ketidakakuratan pencatatan produksi, pemanfaatan bahan baku sisa yang tidak optimal, ketiadaan resep baku sebagai acuan pengendalian, serta kelemahan dalam manajemen penyimpanan. Kondisi ini meningkatkan biaya operasional dan menimbulkan risiko kerugian finansial, sehingga menegaskan perlunya penerapan pengendalian biaya yang lebih efektif.
Co-Authors Baiq Aulia Sulhia Falakhudin, An’im Ida Bagus Anom Yasa N W Dewinta Ayuni Yadiyari, Putu Amanda