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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Perspektif Akuntansi Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings
Ernawatiningsih, Ni Putu Lisa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Return Saham Pada Perusahaan Perbankan Di Indonesia Sunarwijaya, I Ketut; Ernawatiningsih, Ni Putu Lisa; Dwiastari, Gek Ayu Sindy
Perspektif Akuntansi Vol 7 No 2 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i2.p210-230

Abstract

A stock return is the result or rate of return of a stock or investment. Expressed as a fixed percentage. If the company issuing the stock is healthy, the stock price will tend to perform better and the return received will increase. Analysis is performed using factors of profitability, solvency, liquidity, operating cash flow, and company size to examine which factors influence stock returns. The purpose of this study is to review the impact of profitability, solvency, liquidity, operating cash flow and company size. Equity returns of banking companies listed on the Indonesian Stock Exchange for the period 2019-2021. The data collection methods used in this study are library research and documentation. The method used to determine the sample for this study is targeted sampling. The sample size for this study was 29 samples, for a total sample size of 87. The data analysis technique used was multiple regression analysis. The results of this study show that liquidity and firm size have a positive impact on stock returns. Solvency has a negative impact on equity returns. Although profitable, operating cash flow does not affect shareholder returns.
Accounting Information System Performance Problems in Regional Drinking Water Companies in Denpasar City Ernawatiningsih, Ni Putu Lisa; Sunarwijaya, I Ketut; Arista, Putu Diah; Paramitha, Desak Gede Pradnyani; Darmaputri, Ni Wayan Arie
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3435

Abstract

Accounting information systems (AIS) are performing better as information technology advances. The aim of the written research is test and obtain empirical evidence whether complexity in information technology, support for top management, formalization of system development, user involvement, as well as training and education programs influence the performance of the accounting information system in Regional Drinking Water Companies Denpasar City. The population of this study consisted of all 296 employees. This research used a purposive sampling method by selecting 71 people. Multiple linear regression is an analytical method for testing hypotheses. Research findings show that formalization of system development and user involvement have a positive effect on AIS performance. However, the sophistication of information technology, top management support, and training and education programs have no effect on the performance of accounting information systems. It is hoped that written research can improve the performance of employees using accounting information systems, therefore increasing the performance of information systems in accounting at Regional Drinking Water Companies Denpasar City.
Analysis Of Factors That Influence The Effectiveness Of Accounting Information Systems In Village Credit Institutions Ernawatiningsih, Ni Putu Lisa; Sunarwijaya , I Ketut
Jurnal Akuntansi Profesi Vol. 15 No. 03 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i03.88039

Abstract

The purpose of this study was to determine the analysis of factors that influence the effectiveness of accounting information systems at Village Credit Institutions in Denpasar City. This study was conducted at Village Credit Institutions in Denpasar City, there are 35 LPDs in 4 Districts, namely North Denpasar District, East Denpasar District, South Denpasar District and West Denpasar District. Data collection uses primary data in the form of questionnaires. The sampling method used in this study is the purposive sampling technique. The number of samples selected was 237 respondents. The data analysis technique used is multiple linear regression analysis technique. The results of the study indicate that the sophistication of information technology and knowledge of accounting employees do not affect the effectiveness of AIS at Village Credit Institutions in Denpasar City. While user participation, training and work experience have a positive effect on the effectiveness of AIS at Village Credit Institutions in Denpasar City.
The Effect of Internal Control, Accounting Rule Compliance, Information Asymmetry, Opportunity and Management Morality on Fraud Tendency Ernawatiningsih, Ni Putu Lisa; Suryandari , Ni Nyoman Ayu
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.94883

Abstract

Fraud is a deliberate deception that causes losses without the injured party realizing it and provides benefits for the perpetrator of the fraud. The study aims to determine the effect of internal control, compliance with accounting rules, opportunity, information asymmetry and management morality on the tendency of fraud. The population in this study were all employees of the Village Credit Institution in Ubud District and the sample selection was carried out using the purposive sampling method so that a sample of 96 respondents was obtained. The data used in this study were primary data with data collection techniques by distributing questionnaires to research respondents. Data analysis was carried out using multiple linear regression analysis. The results of the study showed that internal control, compliance with accounting rules and management morality had a negative and significant effect on the tendency of fraud in LPDs in Ubud District. Information asymmetry had a positive and significant effect on the tendency of fraud in LPDs in Ubud District. Meanwhile, the opportunity does not affect the tendency of fraud in LPD in Ubud District.
Kebijakan Dividen Serta Faktor-Faktor yang Mempengaruhinya Sunarwijaya, I Ketut; Ernawatiningsih, Ni Putu Lisa; Mahawerdi, I Komang Agus
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4048

Abstract

Dividen yang dibayarkan perusahaan tergantung kepada kebijakan dari masing-masing perusahaan. Untuk mengetahui faktor-faktor yang mempengaruhi kebjakan dividen yang diambil perusahaan maka dilakukan analisis dengan menggunakan variabel penelitian yaitu profitabilitas, kebijakan hutang, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan. Tujuan dari penelitian ini adalah untuk menguji kembali pengaruh profitabilitas, kebijakan hutang, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan terhadap kebijakan dividen perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2021. Metode pengumpulan data yang digunakan dalam penelitan ini yaitu dokumentasi dengan cara mengambil data laporan keuangan perusahaan perbankan dari situs BEI 2019-2021. Pemilihan periode 2019-2021 didasarkan pada keterpurukan kinerja sector perbankan karena terdampak kovid-19 yang juga mempengaruhi kebijakan dividen perusahaan. Metode penentuan sampel dari penelitian ini adalah Purposive Sampling yaitu metode penentuan sampel dengan menggunakan kritera-kriteria tertentu sesuai dengan kriteria penelitian. Untuk jumlah sampel dari penelitian ini sebanyak 13 sampel dengan total amatan sebanyak 39. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Hasil penelitian yaitu profitabilitas berdampak positif terhadap kebijakan dividen, ukuran perusahaan berdampak positif terhadap kebijakan deviden, likuiditas berdampak positif terhadap kebijakan dividen, kebijakan hutang berdampak negatif terhadap kebijakan dividen serta pertumbuhan perusahaan tidak berpengaruh terhadap kebijakan dividen perusahaan.  
ANALISIS DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM BERWIRAUSAHA Ernawatiningsih, Ni Putu Lisa
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.556 KB)

Abstract

Analisis Determinan Minat Mahasiswa Akuntansi Dalam Berwirausaha. Penelitian ini bertujuan untuk menguji kembali pengaruh variabel motivasi, pengetahuan kewirausahaan, ekspektasi pendapatan, dan kebebasan kerja terhadap minat mahasiswa untuk menjadi wirausaha. Populasi dalam penelitian ini adalah Mahasiswa Program Studi Sarjana Akuntansi Angkatan 2015 Universitas Mahasaraswati Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling  yang dihitung dengan rumus Slovin sehingga diperoleh 85 sampel. Sedangkan teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa ada pengaruh positif motivasi, pengetahuan kewirausahaan, dan kebebasan bekerja terhadap minat mahasiswa untuk menjadi wirausaha. Sedangkan ekspektasi pendapatan tidak berpengaruh terhadap minat mahasiswa untuk menjadi wirausaha mahasiswa Universitas Mahasaraswati Denpasar.  Kata kunci: motivasi, pengetahuan kewirausahaan, ekspektasi pendapatan, kebebasan dalam bekerja, minat wirausaha.
Co-Authors Arista, Putu Diah Darmaputri, Ni Wayan Arie Dwiastari, Gek Ayu Sindy Gde Bagus Brahma Putra I Gusti Ayu Asri Pramesti I Ketut Sunarwijaya I Ketut Sunarwijaya I Made Sudiartana, I Made I Putu Edy Arizona Irayani, Ni Made Devi Kagatanaribe, Zerlinda Diah Ayu Made Ika Prastyadewi Made Kembar Sri Budhi Mahawerdi, I Komang Agus Marhaeni, Anak Agung Ngurah Ni Nyoman Ayu Suryandari Ni Nyoman Yuliarmi Ni Putu Shinta Dewi Paramitha, Desak Gede Pradnyani Putu Kepramareni Putu Wenny Saitri Ratna Wardani Sunarwijaya , I Ketut