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JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 26141949     EISSN : 26141930     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3,177 Documents
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PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS, DAN INDEPENDENSI TERHADAP KUALITAS HASIL AUDIT (Studi Empiris pada 3 Kantor Inspektorat di Provinsi Bali) Sanjaya, Kadek Suartama; Sujana, Edy; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i1.20565

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, akuntabilitas, dan independensi terhadap kualitas hasil audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert 1 sampai 5. Penelitian ini dilakukan di Kantor Inspektorat Provinsi Bali, Inspektorat Kota Denpasar, dan Inspektorat Kabupaten Buleleng. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah teknik sampling jenuh, sehingga diperoleh jumlah sampel sama dengan jumlah populasi yaitu 38 responden, dimana jumlah auditor di Inspektorat Provinsi Bali sebanyak 14 orang, Inspektorat Kabupaten Buleleng sebanyak 14 orang, dan Inspektorat Kota Denpasar sebanyak 10 orang Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan uji analisis regresi linear berganda dengan bantuan SPSS 24.0 untuk Windows.Hasil penelitian menyatakan bahwa (1) time budget pressure (X1) berpengaruh negatif dan signifikan terhadap kualitas hasil audit, sedangkan (2) akuntabilitas (X2) serta (3) independensi (X3) berpengaruh positif dan signifikan terhadap kualitas hasil audit, dan (4) time budget pressure, akuntabilitas, dan independensi secara bersama-sama berpengaruh signifikan terhadap kualitas hasil audit. Jika time budget pressure yang dirasakan oleh auditor semakin kuat maka akan menyebabkan kualitas hasil audit semakin menurun, sedangkan jika akuntabilitas dan independensi yang dimiliki auditor semakin baik maka kualitas hasil audit akan semakin meningkat.
Pengaruh Opinion Shopping dan Disclosure terhadap Opini Audit Going Concern Dimoderasi Prior Opinion Widiasari, Anggie; Sari, Rida Perwita
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34849

Abstract

This research goal is to prove the effect of opinion shopping and disclosure on the going concern opinion with prior opinion as moderating variable. The population of this research is companies in sector finance that listed in BEI. The sample is selected with purposive sampling technique of 100 companies. The analysis technique used is SEM based on Partial Least Square (PLS) with SmartPLS 3.0 software. Based on the results, this reasearch found that there is effect of opinion shopping on going concern audit opinion, but there is no effect of disclosure on going concern audit opinion. The next result is there is moderating effect of prior opinion on the effect of opinion shopping on the going concern audit opinion, but there is no moderating effect of prior opinion on the effect of disclosure on the going concern audit opinion.  
MEMBEDAH KONSEP MENYAMA BRAYA DALAM PENANGANAN KREDIT BERMASALAH PADA KOPERASI SERBA USAHA MERTA ASIH DI KECAMATAN JEMBRANA, KABUPATEN JEMBRANA ., I GEDE ADI PUTRA MONTEIRO; ., I Putu Julianto, SE., M.Si., Ak.; ., Made Aristia Prayudi, S.A., M.Sc., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14574

Abstract

Penelitian ini dilakukan untuk mengetahui (1) faktor-faktor penyebab kredit bermasalah di KSU Merta Asih; (2) kendala yang dihadapi dalam proses penyelesaian kredit bermasalah di KSU Merta Asih; (3) tindakan pencegahan yang dilakukan dalam mengatasi kredit bermasalah di KSU Merta Asih; dan (4) konsep Menyama Braya yang diimplementasikan dalam penanganan kredit bermasalah di KSU Merta Asih. Penelitian ini menggunakan pendekatan penelitian kualitatif. Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara dan data sekunder berupa dokumen laporan pertanggungjawaban dan laporan supervisi kredit Koperasi Serba Usaha (KSU) Merta Asih. Informan yang digunakan adalah Manajer Koperasi, Kepala Bagian Kredit dan Nasabah Koperasi Serba Usaha (KSU) Merta Asih untuk memperoleh informasi terkait dengan topik penelitian. Metode analisis yang digunakan adalah metode kualitatif dengan melalui tahapan sebagai berikut (1) pengumpulan data; (2) analisis data; (3) penyajian data; (4) penarikan kesimpulan. Hasil penelitian menunjukkan (1) faktor penyebab terjadinya kredit bermasalah di KSU Merta Asih adalah karakter dan kegagalan usaha dari debitur atau nasabah; (2) Kendala yang dihadapi oleh pihak KSU Merta Asih dalam upaya penyelesaian kredit bermasalah adalah karakter dari nasabah, kemampuan dan kondisi keluarga nasabah, nasabah kurang kooperatif sehingga komunikasi dengan nasabah dalam rangka penyelesaian kredit bermasalah menjadi terhambat; (3) pencegahan yang dilakukan KSU Merta Asih untuk meminimalisir kredit bermasalah adalah dengan melakukan survey awal dan membentuk tim penanganan kredit bermasalah; dan (4) Implementasi konsep menyama braya dalam menyelesaikan kredit bermasalah di KSU Merta Asih diterapkan dengan mengedepan musyawarah kekeluargaan atau pendekatan langsung anggota atau nasabah. Kata Kunci : kredit bermasalah, koperasi serba usaha, menyama braya This research was conducted to find out: (1) the factors causing the non-performing loans at Merta Asih multi-purpose cooperative; (2) the obstacles faced during the settlement process; (3) the preventive efforts taken in settling the non-performing loans; and (4) the concept of Menyama Braya (“brotherhood”) which was implemented in handling the non-performing loans at the afore-mentioned cooperative. This research used the qualitative research approach. The data in this study consisted of primary data in the forms of interviews, and secondary data in the forms of accountability report and credit supervision report at Merta Asih multi-purpose cooperative. The informants involved were the Cooperative Manager, the Head of Credit Department, and the customers. The qualitative method was used in analysing the data which included the following stages: (1) data collection; (2) data analysis; (3) data presentation; (4) conclusions. The results of the research showed that (1) the underlying factors causing the non-performing loans at Merta Asih cooperative were the personalities and business failure of the debtors or customers; (2) the obstacles encountered by the cooperative were among others the customers’ personalities, the customers’ ability and family issues, and the customers’ lack corporation which resulting in communication problems; (3) the preventive efforts attempted by Merta Asih cooperative to minimize the non-performing loans were by conducting initial survey and forming a non-performing loans management team; and (4) the iimplementation of the concept of menyama braya in settling the non-performing loans at the cooperative was carried out by making negotiation into priority or approaching the customers directly. keyword : non-performing loans, multi-purpose cooperative, menyama braya
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KAPASITAS SUMBER DAYA MANUSIA DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SELURUH DINAS DI KABUPATEN JEMBRANA) ., Ketut Ardi Adnyani; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4737

Abstract

Penelitian ini bertujuan untuk menganalisis adanya pengaruh pemanfaatan teknologi informasi, kapaistas sumber daya manusia dan pengawasan keuangan daerah terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah kabupaten Jembrana. Penelitian ini dilakukan pada seluruh Dinas Pemerintah Kabupaten Jembrana yang merupakan salah satu unsur pelaksanaan pemerintah daerah. Teknik penentuan sampel yang digunakan yaitu Judgement Sampling penelitian ini sejumlah 50 pegawai pengelola keuangan pada Dinas-Dinas Pemerintah Kabupaten Jembrana. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dengan memberikan pertanyaan atau pernyataan tertulis kepada responden untuk dijawabnya dengan menggunakan Skala Likert. Teknik analisis data yang digunakan yaitu: uji validitas dan uji relabilitas, uji normalitas uji multikolineritas, uji heteroskedastisitas dan uji hepotesis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: 1) terdapat pengaruh yang positif dan signifikan antara pemanfaatan teknologi informasi terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah Kabupaten Jembrana, 2) terdapat pengaruh yang positif dan signifikan antara kapasita sumber daya manusia terhadap kepetapwaktuan pelaporan keuangan pemerintah daerah Kabupaten Jembrana, 3) terdapat pengaruh postif dan signifikan antara pengawasan keuangan daerah terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah Kabupaten Jembrana, 4) terdapat pengaruh yang positif dan signifikan antara pemanfaatan teknologi informasi, kapasitas sumber daya manusia dan pengawasan keuangan daerah terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah Kabupaten Jembrana. Kata Kunci : Pemanfaatan teknologi informasi, kapasitas sumber daya manusia, pengawasan keuangan daerah., ketepatwaktuan pelaporan keuangan This study was aimed at analyzing the effect of the use of information technology, human resources capacity, and regional control on punctuality of regional financial reporting Jembrana regency. This study was conducted in all offices in the government of Jembrana regency that form the components of the regional government administration. The sampling technique used was judgement sampling. The data were collected by distributing questionnaires by asking questions or giving written statements to the respondents that the respondents had to answer using Likert Scale. The data were analyzed using validity testing and reliability testing, normality testing, multicolinearity testing, heteroscedasticity testing and hypothesis testing using multiple linear regression analysis. The results showed that (1) there is a positive and significant effect of the use of information technology on the punctuality of regional financial report submission, (2) there is a positive and significant effect of human resources capacity on the punctuality of regional report submission, (3) there is a positive and significant effect of regional financial control capacity on the punctuality of regional report submission, (4) there is a positive and significant effect of the use of information technology, human resources capacity, and regional financial control on punctuality of regional financial report submission in Jembarana regency. keyword : the use of information technology, human resources capacity, and regional financial control on punctuality of regional financial report submission..
ANALISIS PENERAPAN KEADILAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL DAN ETIKA ORGANISASI TERHADAP FRAUD DI SEKTOR PEMERINTAHAN DAERAH KABUPATEN BULELENG ., Liliani Widia Saputri; ., Dr. Edy Sujana,SE,Msi,AK; ., NI KADEK SINARWATI, SE., M.Si.Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 5, No 2 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v5i2.8171

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh keadilan kompensasi, sistem pengendalian internal, dan etika organisasi pemerintah terhadap fraud yang terjadi di sektor pemerintahan daerah Kabupaten Buleleng baik secara parsial maupun simultan. Data diperoleh melalui kuesioner responden dengan metode pengumpulan data purposive sampling. Populasi dalam penelitian ini adalah seluruh SKPD yang ada di Buleleng, dengan jumlah sample didapat 90 sampel. Selanjutnya data dianalisis menggunakan uji asumsi klasik, uji regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukan bahwa secara parsial 1) keadilan kompensasi berpengaruh negatif signifikan terhadap fraud, 2) sistem pengendalian internal berpengaruh negative signifikan terhadap fraud, 3) etika organisasi berpengaruh negatif signifikan terhadap fraud, dan 4) secara simultan variabel keadilan kompensasi, sistem pengendalian internal dan etika organisasi berpengaruh negatif signifikan terhadap fraud yang terjadi di sektor Pemerintahan Daerah Kabupaten BulelengKata Kunci : Kompensasi, SPI, Etika Organisasi, Fraud The purpose of this study is to determine the effect of equity compensation, internal control systems, and ethics governmental organizations against fraud that occurred in the government sector Buleleng regency either partially or simultaneously. Data obtained through the questionnaire respondents with purposive sampling method of data collection. The population in this study are all SKPD in Buleleng, with the number of samples obtained 90 samples. Furthermore, the data were analyzed using the classical assumption test, multiple linear regression and hypothesis testing. The results showed that the partial one) equity compensation significant negative effect on fraud, 2) internal control system a negative effect significantly against fraud, 3) the organization's ethics significant negative effect on fraud, and 4) simultaneously variable equity compensation, internal control systems and organizational ethics significant negative effect on fraud occurring in the Local Government sector Buleleng.keyword : Compensation, internal control systems, Organizational Ethics, Fraud
PENGARUH KOMPETENSI PENDAMPING DESA, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DESA, DAN KOMITMEN APARATUR DESA TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA DI KABUPATEN BULELENG ., Kadek Juni Parwati; ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak.; ., Made Aristia Prayudi, S.A., M.Sc., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13335

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Kompetensi Pendamping Desa, Sistem pengendalian Internal Pemerintah Desa dan Komitmen Aparatur Desa terhadap Keberhasilan Pengelolaan Dana Desa di Kabupaten Buleleng. Penelitian ini dilakukan pada desa-desa di Kabupaten Buleleng dengan jumlah sampel penelitian sebanyak 56 desa yang didapatkan dari rumus slovin. Teknik pengambilan sampel berdasarkan probability sampling yakni simple random sampling,dan didapat jumlah responden penelitian sebanyak 168 responden.Penelitian ini merupakan penelitian kuantitatif berupa berbentuk angka atau data kualitatif yang diangkakan dengan data primer menggunakan koesioner yang diukur menggunakan skala likert. Analisis data penelitian menggunakan aalisis regresi berganda dengan menggunakan program Stastical Package for Socsal Science (SPSS) v. 20. Hasil Penelitian ini membuktikan bahwa secara parsial variabel kompetensi pendamping desa, sistem pengendalian internal pemerintah desa dan komitmen aparatur desa berpengaruh positif dan signifikan terhadap keberhasilan pengelolaan dana desa dengan hasil thitung masing-masing sebesar 2,419 dengan tingkat signifikansi sebesar 0,017, 4,613 dengan tingkat signifikan sebesar 0,000, dan 3,861 dengan tingkat signifikan sebesar 0,000.Kata Kunci : kompetensi pendamping desa, sistem pengendalian internal pemerintah desa, komitmen aparatur desa, dan koberhasilan pengelolaan dana desa. Abstract This study aimed at determining the influence of Village Facilitators’ Competence variable, Internal Village Government Control System and Village Apparatus’ Commitment on Villages’ Fund Management success in Buleleng Regency. This research was conducted at villages in Buleleng District with the number of research samples 56 villages obtained from the slovin formula. The sampling technique was conducted based on probability sampling, that is, simple random sampling, and obtained a number of respondents of research, that is, 168 respondents. This research was a quantitative research in the form of numbers or qualitative data that were converted into number with the primary data using questionnaire which was measured using Likert scale. The analysis of research data was conducted through multiple regression analysis by using program Stastical Package for Socsal Science (SPSS) v. 20. The results of this study proved that partially the competence variable of the village facilitators, the internal control system of the village government and the commitment of the village apparatus had a positive and significant effect on the success of the village fund management with the tcount of 2,419 with a significance level of 0.017, 4,613 with a significant level of 0.000, and 3,861 with a significant level of 0.000.keyword : competence of the village facilitators, village government internal control system, commitment of village apparatus, and village fund management success.
PENGARUH DESENTRALISASI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN DAERAH KABUPATEN KARANGASEM ., I Gusti Ngurah Dwi Purna Wijaya; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4354

Abstract

Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh BPHTB terhadap Pendapatan Daerah sebelum dan setelah desentralisasi, 2) Pengaruh DBH terhadap Pendapatan Daerah sebelum dan setelah desentralisasi, 3) Pengaruh BPHTB terhadap PAD setelah desentralisasi, 4) Tingkat penerimaan BPHTB setelah desentralisasi, 5) Tingkat penerimaan DBH setelah desentralisasi, 6) Kontribusi PAD terhadap Pendapatan Daerah setelah desentralisasi BPHTB. Penelitian ini dilakukan dengan metode kuantitatif kemudian diperjelas dan diperdalam dengan metode kualitatif. Metode kuantitatif menggunakan data sekuder berupa Laporan Bulanan Realisasi Penerimaan Daerah Kabupaten Karangasem, kemudian dilakukan pengujian dengan uji asumsi klasik, uji regresi sederhana, koefisien determinasi serta uji t. Selanjutnya dengan metode kualitatif dilakukan wawancara terhadap pihak-pihak terkait guna memperjelas dan memperdalam hasil uji kuantitatif. Hasil penelitian ini menunjukkan bahwa: 1) BPHTB hanya berpengaruh signifikan terhadap Pendapatan Daerah sebelum desentralisasi, 2) DBH hanya berpengaruh signifikan terhadap Pendapatan Daerah sebelum desentralisasi, 3) BPHTB tidak berpengaruh signifikan terhadap PAD, 4) Setelah desentralisasi BPHTB mengalami penurunan penerimaan, 5) DBH setelah desentralisasi mengalami kenaikan, 6) Kontribusi PAD terhadap Pendapatan Daerah setelah desentralisasi masih rendah.Kata Kunci : Desentralisasi, Pendapatan Daerah, BPHTB, DBH, PAD The study was conducted in order to find out: 1) the effect of the acquisition cost of land and buildings right on the local government revenue before and after the process of decentralization, 2) the effect of DBH on the local revenue before and after the process of decentralization, 3) The effect of the acquisition cost of land and buildings right on the local government income after the process of decentralization, 4) the income from the acquisition cost of land and buildings right after the process of decentralization, 5) the income from DBH after decentralization process, 6) the contribution of the local revenue after decentralizing the acquisition cost of land and buildings right. This study was carried out by using quantitative method and clarified and deepened by using qualitative method. The quantitative method used secondary data in the form of the monthly report of the realization of Karangasem local revenue. The analysis was made by utilizing classical assumption test, simple regression, coefficient determination as well as t-test. While based on the qualitative method an interview was done towards the related parties in order to clarify and deepen the results of quantitative testing. The results of the study indicated that: 1) the acquisition cost of land and buildings right had only significant effect on the local government revenue before the process of decentralization, 2) DBH had only significant effect before the process of decentralization, 3) the acquisition cost of land and buildings right had no effect on the local government income, 4) after the process of decentralization the income from the acquisition cost of land and buildings right was found reducing, 5) DBH after decentralization process was found increasing, 6) the contribution of the local revenue after decentralizing was remain low.keyword : Decentralization, local revenue, the acquisition cost of land and buildings, DBH, PAD
PENGARUH PROFITABILITAS, DEBT TO EQUITY RATIO, COMPANY SIZE, DAN DEVIDEND PAYOUT RATIO TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2014 ., Putu Mega Surya Pangastuti; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6651

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara profitabilitas, debt to equity ratio, company size dan dividend payout ratio terhadap income smoothing pada perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010 – 2014. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010–2014. Sampel diambil dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 10 perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010–2014. Jenis data yang digunakan adalah data kuantitatif. Data dikumpulkan dengan menggunakan metode dokumentasi dan dianalisis dengan teknik analisis data regresi linier berganda. Hasil Penilaian menunjukan bahwa: (1) tidak terdapat pengaruh antara profitabilitas dan income smoothing, (2) tidak terdapat pengaruh antara debt to equity ratio dan income smoothing, (3) terdapat pengaruh antara company size dan income smoothing, (4) tidak terdapat pengaruh antara dividend payout ratio dan income smoothing, (5) tidak terdapat pengaruh secara simultan antara profitabilitas, debt to equity ratio, company size dan dividend payout ratio terhadap praktik income smoothing.Kata Kunci : profitabilitas, company size, income smoothing This present study is intended to identify the impact of profitability, debt to equity ratio, company size and dividend payout ratio on the income smoothing of the manufacturing companies listed in the Indonesia’s Stock Exchange from 2010 to 2014. The quantitative approach was used. The population of the study included the manufacturing companies listed in the Indonesia’s Stock Exchange from 2010 to 2014. The samples of the study were determined using the purposive sampling method, and totaled 10 manufacturing companies listed in the Indonesia’s Stock Exchange from 2010 to 2014. The quantitative data were used, and were collected using the documentary method. They were analyzed using the technique of the multiple linier data analysis. The result of the study shows that (1) profitability did not affect income smoothing, (2) debt to equity ratio did not contribute to income smoothing, (3) company size did not have anything to do with income smoothing, (4) dividend payout ratio did not have anything to do with income smoothing, (5) profitability, debt to equity ratio, company size and dividend payout ratio did not contribute to the practice of income smoothing either. keyword : profitability, company size, income smoothing
Pengaruh Greed, Opportunity, Need, Exposure Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa Akuntansi Program S1 Negeri Di Bali ., Gusti Ayu Putu Sri Indrawati; ., I Gusti Ayu Purnamawati, S.E.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.11573

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Greed, Opportunity, Need Dan Exposure terhadap perilaku kecurangan akademik pada mahasiswa Akuntansi S1 Negeri Di Bali. Jenis penelitian ini merupakan penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrumen penelitian. Teknik sampel yang digunakan yaitu incidental sampling dimana responden yang dijumpai oleh peneliti secara proposional. Penelitian ini menggunakan 150 responden. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh berupa jawaban dari responden di tabulasi dan diolah dengan menggunakan software SPSS versi 16. Hasil penelitian ini menyatakan bahwa Greed, Opportunity, Need Dan Exposure secara parsial berpengaruh signifikan terhadap perilaku kecurangan akademik pada mahasiswa Akuntansi S1 pada di Universitas Negeri Di Bali.Kata Kunci : Greed, Opportunity, Need Dan Exposure, perilaku kecurangan akademik This study aims at determine the effect of Greed, Opportunity, Need and Exposure to the behavior of academic cheating on S1 Accounting students at the State University in Bali. This research type was quantitative research, by using questioner as the research instrument. The sample technique used was incidental sampling, in which the respondents encountered by researchers proportionally. This study employed 150 respondents. The data used in this study were the primary data. . The data obtained were in the form of answers from the respondents, tabulated and processed through SPSS software version 16.The results of this study stated that Greed, Opportunity, Need And Exposure partially significant effect on the behavior of academic cheating in S1 Accounting students at the State University In Bali.keyword : This study aims at determine the effect of Greed, Opportunity, Need and Exposure to the behavior of academic cheating on S1 Accounting students at the State University in Bali. This research type was quantitative research, by using questioner as the research instrument. The sample technique used was incidental sampling, in which the respondents encountered by researchers proportionally. This study employed 150 respondents. The data used in this study were the primary data. . The data obtained were in the form of answers from the respondents, tabulated and processed through SPSS software version 16.The results of this study stated that Greed, Opportunity, Need And Exposure partially significant effect on the behavior of academic cheating in S1 Accounting students at the State University In Bali.
PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL DAN TINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada Kantor Akuntan Publik di Bali) ., Kadek Juni Asrini; ., Dr. Edy Sujana,SE,Msi,AK; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.2958

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan waktu, locus of control, dan tindakan supervisi terhadap penghentian prematur atas prosedur audit di Kantor Akuntan Publik di Bali. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Bali. Data yang digunakan adalah data primer dengan metode survey dengan menyebarkan kuesioner kepada responden. Pengujian data dilakukan dengan uji validitas dan uji reliabilitas, serta uji asumsi klasik menggunakan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Pengujian hipotesis menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan menggunakan progras SPSS 19.0 for Windows. Hasil penelitian ini adalah tekanan waktu, locus of control, dan tindakan supervisi berpengaruh signifikan baik secara parsial maupun secara simultan terhadap penghentian prematur atas prosedur audit.Kata Kunci : tekanan waktu, locus of control, tindakan supervisi, penghentian prematur, prosedur audit This present study was intended to identify the impact of time pressure, locus of control, and supervision on the premature sign off of the audit procedure at the Offices of Public Accountants in Bali. This present study was a quantitative one. The sample, which included the auditors employed at the Offices of Public Accountants in Bali, was taken using the sampling purposive technique. The data that used were primary data by survey method in which questionnaire was distributed to the respondents. The data were examined using the tests of validity and reliability, classical assumption, normality, multicolinearity, and heteroscedastisity. The hypothesis was analyzed using the Multiple Regression Analysis assisted with SPSS 19.0 for Windows program. The result of the study showed that the time pressure, locus of control, and supervision significantly partially and simultaneously affected the premature sign off of the audit procedure.keyword : time pressure, locus of control, supervision, premature sign off, audit procedure

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