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All Journal Jurnal Reviu Akuntansi dan Keuangan PIRAMIDA JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Infestasi Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Mantik Accounting Global Journal TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Jurnal Akuntansi dan Keuangan Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Paulus Journal of Accounting (PJA) Journal of Applied Management and Accounting Science (JAMAS) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal on Social Science, Economics and Art Jurnal Ekonomi Balance : Jurnal Akuntansi dan Manajemen Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) Media Riset Akuntansi Auditing & Informasi Jurnal Abdi Dharma Masyarakat Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal EJOIN : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Innovative: Journal Of Social Science Research SENEMA

Anak Agung Putu Gede Bagus Arie Susandya

Universitas Mahasaraswati Denpasar

Author-ID : 965574

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN Anak Agung Putu Gede Bagus Arie Susandya
Jurnal AKSES Vol 13 No 1 (2021): Jurnal Akses
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

The survival of the company always survives with the timeliness of financial reports. When financial reporting occurs, it will prevent investors or creditors from making decisions. This study aims to test and obtain empirical evidence regarding the influence of company size, company age, solvency, size of KAP, auditor opinion on financial sector companies listed on the Indonesia Stock Exchange in 2017-2019. The research population is all financial sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 222 obtained based on purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results showed that company size and KAP size had a negative effect on audit reports, while company age, solvency, and auditor opinion had no effect on audit report lag. Further research can develop this research by adding other variables that theoretically affect the audit report, as well as increasing the research period or changing the sample used

FAKTOR PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya; I Gede Wisnu Eka Wijaya
Jurnal AKSES Vol 13 No 2 (2021): Jurnal Akses
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

Company value plays an important role in showing the prosperity of shareholders in the company. High company value indicates shareholder prosperity. This study aims to examine the effect of variable profitability, debt policy, dividend policy, investment decisions and firm size on firm value. The population in this study includes all banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period as many as 46 banking companies. Determination of the sample using purposive sampling technique. The sample in this study were 12 banking companies with a total of 36 observations. The analytical technique used was multiple linear analysis. The results showed that the variables of profitability and investment decisions have a positive effect on firm value. Meanwhile, debt policy, dividend policy and firm size have no effect on firm value.

Manajemen Laba Beserta Faktor Determinasinya Pada Emiten LQ 45 Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya; Ni Luh Putu Widya Ari Putri
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakManajemen laba adalah tindakan manajer untuk melaporkan laba yang dapat memaksimalkan kepentingan pribadi atau perusahaan dengan menggunakan kebijakan metode akuntansi. Ada beberapa faktor yang dapat mempengaruhi manajemen laba yaitu profitabilitas, leverage, financial distress, ukuran perusahaan dan asimetri informasi. Penelitian ini bertujuan untuk menguji kembali pengaruh profitabilitas, leverage, financial distress, ukuran perusahaan dan asimetri informasi terhadap manajemen laba. Populasi penelitian ini adalah perusahaan indeks LQ45 di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah 26 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2018-2020, jumlah sampel sebanyak 78 unit perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling dan penelitian ini menggunakan teknik analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan melalui website www.idx.co.id. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, financial distress dan asimetri informasi tidak berpengaruh terhadap manajemen laba. Sedangkan ukuran perusahaan berpengaruh positif terhadap manajemen laba.Kata kunci: Profitabilitas; Manfaat; Kesulitan Keuangan; Ukuran Perusahaan; Manajemen Laba AbstractEarnings management is a manager's action to report earnings that can maximize personal or company interests by using accounting method policies. There are several factors that can affect earnings management, namely profitability, leverage, financial distress, company size and information asymmetry. This study aims to re-examine the effect of profitability, leverage, financial distress, firm size and information asymmetry on earnings management. The population of this study is the LQ45 index company on the Indonesia Stock Exchange. The sample in this study was 26 LQ45 companies listed on the Indonesia Stock Exchange in the 2018-2020 period, total sample was 78 company units. Sampling was done by purposive sampling method and this study used multiple linear regression analysis techniques. This study uses secondary data obtained from the annual report through the website www.idx.co.id. The results showed that profitability, leverage, financial distress and information asymmetry had no effect on earnings management. While the size of the company has a positive effect on earnings management.Keywords: Profitabilitas; Leverage; Financial Distress; Ukuran Perusahaan; Manajemen Laba

DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays an important role in shortening the period for completion of audits by independent auditors.Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen.

Analysis of Factors Affecting Audit Report Lag of Financial Sector Companies Listed on the Indonesia Stock Exchange Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2761

The Effect Of Competence, Morality, Integrity, Internal Control, And Organizational Culture On Fraud Prevention With Whistleblowing System As Moderating Variables Meita Risma Cahyani; Ida Ayu Putu Meita Puspa Aristanti; Anak Agung Putu Gede Bagus Arie Susandya; M Doni Permana Putra; I Kadek Bagiana
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3151

This study aims to determine the effect of apparatus competence, apparatus morality, apparatus integrity, internal control and organizational culture on the prevention of fraud that occurs in the management of village fund allocations with the whistleblowing system as a moderating variable in the Village Office in Baturiti sub-district. This study uses a quantitative descriptive design. The population in this study were village officials in Baturiti sub-district totaling 84 people. The sample uses a saturated sample. Data obtained from the distribution of questionnaires to respondents who have been determined. The data analysis technique used the MRA test. The results showed that the morality of the apparatus, the integrity of the apparatus and the organizational culture had no influence on the prevention of fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations.

PENDAMPINGAN SISWA BELAJAR DIRUMAH (WORK FROM HOME) UNTUK PENINGKATAN MINAT BELAJAR SISWA DAN PEMBERIAN EDUKASI PENTINGNYA HIDUP BERSIH DAN SEHAT DI MASA PANDEMI COVID-19 Ni Putu Yuria Mendra; Anak Agung Putu Gede Bagus Arie Susandya; Putu Diah Sri Ayuni
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 2 No. 2 (2021): Oktober 2021
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.048 KB)

Bencana pandemi covid-19 telah memberikan banyak perubahan dalam kehidupan. Perubahan yang terjadi diantaranya adalah pada sektor ekonomi, pendidikan, sosial, dan sebagainya. Selama masa pandemi covid-19, pembelajaran di sekolah dialihkan menjadi pembelajaran jarak jauh atau pembelajaran daring. Pembelajaran daring tentu saja membawa sejumlah dampak pada kehidupan peserta didik atau siswa bahkan orang tua. Akibatnya pembelajaran menjadi kurang efektif menurunnya minat belajar siswa dikarenakan sejumlah kendala dalam pembelajaran daring masih sering ditemukan. Salah satunya adalah peran orang tua dalam pendampingan belajar siswa selama di rumah. Orang tua pekerja biasanya tidak mampu mendampingi putra-putri mereka dalam belajar di rumah dan orang tua tidak mampu membantu anak mereka dalam menyelesaikan tugas sekolahnya karena kurangnya pemahaman materi, oleh sebab itu guna mengatasi permasalahan belajar selama masa pandemi, metode yang diterapkan disesuaikan dengan keadaan dilingkungan sekitar yaitu dengan melakukan pendampingan belajar dirumah dengan menyediakan fasilitas yang memadai untuk meningkatkan minat belajar siswa serta memberikan pengedukasian Pola Hidup Bersih dan Sehat Pada masa pandemi covid-19 ini untuk memberikan pemahaman yang lebih dan bagaimana penerapan yang baik terkait dengan Pola Hidup Bersih dan Sehat (PHBS) kepada siswa. Metode yang diterapkan dalam kegiatan ini adalah metode media edukasi melalui video terkait dengan Pola Hidup Bersih dan Sehat dimana video tersebut ditayangkan lewat laptop. Pemberian himbauan dan edukasi dilakukan secara langsung

Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa Anak Agung Putu Gede Bagus Arie Susandya; M Doni Permana Putra; I Kadek Bagiana; Meita Risma Cahyani; Ida Ayu Putu Meita Puspa Aristanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22363

The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.

Efektivitas Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Dawan Anak Agung Putu Gede Bagus Arie Susandya; Gde Bagus Brahma Putra
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4307

Sistem informasi akuntansi dapat dikatakan sebagai program yang mendorong peningkatan kinerja karena dengan sistem ini perusahaan mampu membuat laporan keuangan yang berkualitas baik dan detail. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi efektivitas sistem informasi akuntansi pada LPD di Kabupaten Dawan seperti pengalaman kerja, pelatihan, kompleksitas tugas, partisipasi pengguna, dan kecanggihan teknologi informasi. Dalam penelitian ini, seluruh karyawan LPD dijadikan populasi dengan ukuran sampel 49 orang. Nantinya penelitian ini akan dianalisis menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengalaman kerja, pelatihan, partisipasi pengguna, dan peningkatan kecanggihan teknologi informasi terbukti meningkatkan efektivitas penggunaan sistem informasi akuntansi di LPD se-Kabupaten Dawan. Namun kompleksitas tugas yang semakin meningkat akan mengurangi efektivitas sistem informasi akuntansi pada LPD se-Kabupaten Dawan karena hubungan yang terbentuk merupakan hubungan negatif.

Does The Characteristics Of The Auditor Effect Audit Quality? Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.559

The purpose of this study is to determine the effect of the auditor's characteristics such as spiritual intelligence, competence, experience, independence, and professional skepticism on audit quality. The sample in this study is 108 respondents which come from all auditors in accounting firms in Bali. The analysis technique used in this study is multiple linear regression. The results showed that spiritual intelligence has a positive effect on audit quality. On the other hand, competence, experience, independence, and professional skepticism does not effect audit quality. This study implies that an auditor who has high spiritual intelligence will be able to act and behave ethically in his profession and organization. Spiritual intelligence makes individuals able to distinguish between good and bad actions. In conducting audit examinations, spiritual intelligence will influence the auditor to act following the code of ethics and the accounting profession. Spiritual intelligence is able to avoid actions that can reduce audit quality.

Co-Authors Agrippina Wiraningtyas, Agrippina Erna Cahyaningsih Gde Bagus Brahma Putra Gde Bagus Brahma Putra Gede Septiadi Puja Mahendra I Dewa Ayu Dian Pratiwi I Gede Agus Putra Ardana I Gede Wisnu Eka Wijaya I Gusti Ayu Medy Kayana Putri I Kadek Bagiana I Ketut Sunarwijaya I Ketut Sunarwijaya I Putu Satria Andrean Prayoga Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Irma Rubianti M Doni Permana Putra Mahendra, Gede Septiadi Puja Megayani, Ni Kadek Meita Risma Cahyani Meita Risma Cahyani Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Nyoman Ayu Suryandari Ni Putu Yuria Mendra Olahairullah, Olahairullah Putra, I Gusti Bagus Agung Hendrawan Putu Diah Kumalasari Putu Diah Sri Ayuni Putu Eka Pasmidi Ariati Sudiyani, Ni Nyoman Sutarto, Herkulanus Sugiono Suwandana, I Made Adi Suwandewi, Putu Ayu Meidha Wulan Triana

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