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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Search results for , issue "Vol 17 No 3 (2016)" : 30 Documents clear
PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL PADA KINERJA AUDITOR INTERNAL I Gusti Agung Mahendra Putra; Made Yenni Latrini
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to analyze the influence of locus of control and professional commitment to the performance of internal auditors in the FIF GROUP Bali Province. This research was conducted in all branches FIF GROUP Bali Province eight branch offices located in Bali region by 2015 by making the internal auditor as many as 42 people as a sample by sample method saturated. The data collection is done by distributing questionnaires and analysis techniques using multiple linear regression. Based on the analysis, the variables locus of control and professional commitment to contribute as much as 82.1 percent on the performance of the internal auditor, while the remaining 17.9 percent is influenced by other variables not included in the model study. Through the analysis of the t test is known that the locus of control and professional commitment to positive effect on the performance of internal auditors in the FIF GROUP Bali Province.
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI Made Hardy Suardinatha; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of job satisfaction strengthen auditor independence and professionalism to audit quality. This study was conducted in 7 KAP in Bali Province. Samples are taken as much as 81 auditors, the data collection methods used in this research is survey method with questionnaire technique. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis found that job satisfaction does not affect the auditor's independence and professionalism to audit quality. This suggests that a good auditor is satisfied or not satisfied with the work still required to act independently and professionally for the independence is an absolute requirement that must be owned by an auditor to affect audit quality, and professionalism of auditors should be enhanced in order to affect the quality of the audit.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDUAL PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Bima Satya Wirawan; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aimed to get the influence of the effectiveness to use of accounting information systems, beliefs, personal engineering capabilities and management support to individual performance. This study was conducted in 52 rural banks in Badung regency. The sample used in this study was a total of 147 respondents using saturated sample. Data analysis techniques used in this research is multiple linear regression analysis. These results of the research show that the effectiveness of the use of accounting information systems have positive and significant effect on individual performance. Confidence have positive and significant effect on individual performance. Personal technical ability have positive and significant effect on individual performance. Management support have positive and significant effect on individual performance.
PENGARUH KEMAMPUAN TEKNIK PEMAKAI DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA INDIVIDUAL I Ketut Jayantara; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the effect of mechanical user capabilities and effectiveness of accounting information systems (AIS) on the individual performance in village credit institutions in Mengwi. Samples in this study were 154 respondents to the sampling technique used was purposive sampling. Data collection methods used were a questionnaire method. Data analysis technique used is the technique of multiple linear regression analysis. According to the research by distributing questionnaires to 154 respondents, it can be drawn the conclusion that the wearer engineering capabilities and effectiveness of the accounting information system and significant positive effect on the performance of the individual. This means increasing the wearer engineering capabilities and effectiveness of the SIA then there is also an increase in the performance of individual on Credit Institutions Village in Mengwi.
PENGARUH JUMLAH PENDUDUK, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP KESEJAHTERAAN MASYARAKAT KABUPATEN/KOTA DI PROVINSI BALI Ida Ayu Paramitha Astuti; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Development on continuous to improve the lives and well-being of all walks of life. The purpose of this study was to analyze the effect of the population, the general allocation fund and special allocation funds towards public welfare Regency/ City in the province of Bali. This research was conducted in the province of Bali with using secondary data from the years 2009-2013, the amount of data obtained by 45 observations. Data were analyzed using multiple linear analysis techniques. Based on the analysis, the general allocation fund and special allocation funds have a positive influence on people's welfare Regency / City in the province of Bali, while the number of people negatively affect public welfare Regency / City in the province of Bali. Through the analysis of the t test is known that the general allocation fund and special allocation funds have a positive influence on people's welfare Regency / City in the province of Bali, while the number of people negatively affect public welfare Regenc y/ City in the province of Bali.
PENGARUH GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK I Nyoman Setiyadi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aimed to examine the effect of leadership styles, organizational commitment and understanding of accounting information systems auditor performance public accounting firm in the province of Bali. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study were all auditors working in the office of the Public Accountant in the Province of Bali. The samples used were 54 respondents to the sampling technique used purposive sampling. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed leadership styles, organizational commitment and understanding of accounting information systems auditor's of a positive effect on the performance of public accounting firm in the province of Bali.
PENGARUH PROFESIONALISME, KOMITMEN PROFESIONAL DAN PENGALAMAN KERJA PADA PERTIMBANGAN TINGKAT MATERIALITAS AUDIT ATAS LAPORAN KEUANGAN Oki Meke Frank; Dodik Ariyanto
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Differrences in individual perception of an auditor tend to be able to give consideration to the different users of financial statements and reflected in the difference in the decision-making of each auditor. The aims of this study is to determine the effect of professionalism, commitment professional, and work experience variable. KAP study was conducted in the province of Bali listed in the Directory of Certified 2016. The sampling method used non-probability sampling method with saturated sampling technique. On the other hand, data analysis technique used multiple linear regression analysis. Respondents of this study is 70 respondents, but only 47 respondents can prosessed. The result shown that the variable consideration of materiality levels can be explained by professionalism, commitment professional, and work experience.  Testing the hypothesis with t statistical test showed the variables of professionalism, commitment professional and work experience affect consideration of the level of audit materiality and statistically significant.
PENGARUH AKUNTABILITAS, KARAKTERISTIK PERSONAL AUDITOR, DAN SKEPTISME PROFESIONAL PADA KUALITAS AUDIT Ni Komang Ayu Puspita Dewi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to obtain empirical evidence of the influence of accountability, personal characteristics of the auditor, and professional skepticism on audit quality. The population contained in KAP in Bali Province. Respondents in this study was auditor at KAP. The population in this study is the firm that is in the province of Bali. The method of determining the sample selected was non-probability sampling with saturated sampling technique. The study used survey methods (survey method), by distributing questionnaires to the respondents. Respondents in this study was an auditor at KAP in Bali Province. This questionnaire using Likert scale 4 score. Mechanical analysis using multiple linier regression analysis. Based on the analysis found that the disclosure of accountability, personal characteristics of the auditor, and professional skepticism significant positive effect on audit quality.
PENGARUH PARTISIPASI PENGANGGARAN PADA KESENJANGAN ANGGARAN DENGAN KARAKTER PERSONAL SEBAGAI PEMODERASI I Gusti Made Linggar Tanaya; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aims to get empirical evidence about the effect of participation in budgeting on budgetary slack and personal character as moderating influence on participation in budgeting on budgetary slack in the Department of Klungkung regency. This research was conducted at the Department in Klungkung and using a questionnaire as a survey method. The samples were analyzed by 48 respondents and using purposive sampling as the method of sampling. The analysis technique in this research is Moderated Regression Analysis (MRA). The research proves that participation in budgeting have significant positive effect on the budgetary slack and personal character have significant positive effect on the relationship between participation in budgeting on budgetary slack. It means the higher level of participation in budgeting at the Department of Klungkung regency, the budgetary slack will increase, and if the employee who participated in budgeting process have pessimistic personal character it will increase budgetary slack.
PENGARUH PENGALAMAN, INDEPEDENSI, SKEPTISME PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Ida Ayu Indira Biksa; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to giving an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financial statements, if any. This study aimed to examine the effect of experience, independence and professional skepticism towards fraud detection. This study was conducted on seven public accounting firm in Bali. The sample used are 40 auditors. The sample in this research was determined by the method of sampling nonprobability with saturated sampling technique. Data were collected using questionnaires. Data analysis technique used is Multiple Linear Regression Analysis. Based on the analysis found that the auditor's experience a positive effect on fraud detection, auditor independence a positive effect on the detection of fraud and the auditor's professional skepticism positive effect on the detection of fraud.

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