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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS International Journal of Accounting & Finance in Asia Pasific E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana Indonesian Journal of Taxation and Accounting
I Gusti Ayu Eka Damayanthi
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Efektivitas Penggunaan Sistem Informasi Akuntansi, Budaya Kerja, dan Insentif terhadap Kinerja Karyawan Astri Widhawati; I Gst. Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 24 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i02.p18

Abstract

Keberlangsungan dan keberhasilan suatu perusahaan atau organisasi dapat dilihat dari kinerja yang dimiliki oleh karyawan. Perusahaan atau organisasi mengharapkan karyawan dapat menyelesaikan tugas dan menghasilkan informasi secara tepat waktu, akurat, dan reliable. Perusahaan harus memperhatikan faktor-faktor yang dapat mempengaruhi kinerja karyawan. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas penggunaan sistem informasi akuntansi, budaya kerja, dan insentif terhadap kinerja karyawan. Penelitian ini dilakukan pada Bank Perkreditan Rakyat (BPR) di Kota Denpasar. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling. Responden dalam penelitian ini bagian pengawas intern, bagian kredit dan marketing, bagian dana, dan bagian accounting. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dan wawancara. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa efektivitas penggunaan sistem informasi akuntansi, budaya kerja, dan insentif berpengaruh positif dan signifikan terhadap kinerja karyawan pada BPR di Kota Denpasar.
PENGARUH ARUS KAS BEBAS, CAPITAL ADEQUACY RATIO DAN GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA Luh Made Dwi Parama Yogi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 15 No 2 (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 aim of this study was to obtain empirical evidence about the influence of free cash flow, capital adequacy ratio and good corporate governance (GCG) in earnings management. This research was conducted on banking companies listed on the Indonesia Stock Exchange, with a period of research from 2010-2014. Results of testing the hypothesis by using multiple linear regression analysis proved that free cash flow has negative effect on earnings management. Capital adequacy ratio has positive effect on earnings management. Proxy of GCG by the independent board, audit committee, managerial ownership and institutional ownership has no effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DOSEN AKUNTANSI PADA PERGURUAN TINGGI DI PROPINSI BALI I Gusti Ayu Eka Damayanthi; Ni Ketut Lely Merkusiwati
E-Jurnal Akuntansi Vol 12 No 3 (2015)
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 wanted to identify and empirically examine the factors that affect the performance professor of accounting at state and private universities in the province of Bali. This research is important to improve the performance of state and private universities lecturers, increasing the competence of graduates and graduates improve stakeholder satisfaction. Based on the background, the purpose of the study was to determine whether the motivation affect performance Accounting lecturer, does affect the performance of Organizational Commitment Accounting lecturer and whether Commitment Accounting Profession affect the performance of lecturers. Research carried out in universities in the province of Bali. The research sample 61 respondents. The research data with the primary data of multiple linear regression analysis. Based on the results of testing the research model factors that affect the performance of the accounting faculty in the province of Bali with a sample of 61 lecturers showed motivation, organizational commitment and the commitment of the profession affect the performance of lecturers. Provide motivation to a very important job to improve performance. Motivation can be given in the form of an award in the form of reward for faculty who have a good performance and panisme for lecturers who violate the rules.
PENGARUH PRINSIP–PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA DI KABUPATEN BADUNG I Gusti Agung Wita Bulandari; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 8 No 3 (2014)
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

Lembaga Perkreditan Desa (LPD) in Bali intermediation function through the acceptance of savings and lending. LPD to be something important because LPD is a community liaison and administration. LPD therefore must be declared fit to be protective of the public in general. LPD must maintain the existence and declared himself healthy by using the application of the concept of good corporate governance. This research was conducted in Badung Regency Village Credit Institutions. The number of samples taken by 107 healthy LPD using non-probability sampling technique purposive sampling method. Using the tools of SPSS 17 for windows. The results of this study are positively openness, accountability, responsibility, independence and fairness affect the financial performance of Badung Regency Lembaga Perkreditan Desa (LPD).
Earnings Management and Different Tax Book To Explain Earnings Persistency Ni Ketut Lely Aryani Merkusiwati; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 30 No 1 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i01.p15

Abstract

The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings management can increase the book tax different reported by the company. A high tax different book can also reduce earnings persistence. A high tax different book is a signal of poor earnings quality. The population of this study is companies listed on the Indonesia Stock Exchange. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2018. Data analysis methods used in this study were descriptive statistics and path analysis. The path analysis results prove that there is an indirect effect of earnings management on earnings persistence through different tax books. The results of the study prove that there is no direct influence of earnings management on earnings persistence.Keywords: Book Tax Different; Earnings Management; Earnings Persistency.
Pengaruh Karakeristik Pengawas Internal terhadap Efektivitas Pengendalian Internal Lembaga Perkreditan Desa di Kota Denpasar Anak Agung Ayu Mas Bhuwaneswari; Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p06

Abstract

Internal Controller LPD has an important role in the effectiveness of internal control. This study has aims to obtain empirical evidence on the influence of independence, motivation, professional expertise, education level, and internal supervisor's work experience on the effectiveness of internal control of rural institutions in Denpasar City. This research was conducted at Lembaga Perkreditan Desa in Denpasar City.Sample determination method used is the saturated sample. The sample in this research is 30 LPD with 70 respondents.The data were collected by questionnaire method. Technique analysis data that used is the multiple linear regression test. Based on the result of the research, it is known that the motivation, the level of education and work experience of internal supervisors influence the effectiveness of internal control, while the independence and professional expertise have no effect on the effectiveness of internal control. Keyword: Effectiveness of internal control
PENGARUH KARAKTER PERSONAL, REPUTASI, DAN SELF ESTEEM TERHADAP SENJANGAN ANGGARAN Ida Bagus Wiswa Netra; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 19 No 2 (2017)
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 budget process are affecting the behavior of individuals to undertake budgetary slack. The purpose of this study was to determine the influence of personal character, reputation and self-esteem of the budgetary slack in Klungkung regency. The population in this study is the Head of Department, Head of Sub Division of Finance, and Head of Sub Division of Planning contained in Department 12 in Klungkung regency. The method used in the determination of the sample is nonprobability sampling method with purposive sampling technique. The data collection was conducted by questionnaire. The analysis technique used is multiple linear regression. Based on the analysis found that variables personal character, reputation and self-esteem negatively affect budgetary slack, which means that the more optimistic personal character possessed the possibility of budgetary slack would be lower. The higher the reputation and self-esteem, then the possibility of budgetary slack became.
Consumer Proximity, Media Exposure, Enviromental Sensitivity, dan Profitability dalam Memengaruhi CSRDdi Indonesia Luh Yuliskayani; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p02

Abstract

Corporate Social Responsibility (CSR) merupakan bentuk tanggung jawab perusahaan kepada masyarakat dan lingkungan. Banyak perusahaan termotivasi untuk melakukan dan mengungkapkan CSR untuk meningkatkan citra perusahaan dan menjamin sustainability perusahaan. Tujuan penelitian untuk menguji dan menganalisis pengaruh consumer proximity, media exposure, enviromental sensitivity dan profitability terhadap CSR Disclosure di Indonesia. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2015. Jumlah sampel yang diambil sebanyak 292 amatan, dengan metode probability sampling. Tipe data yang digunakan adalah data sekunder. Teknik analisis data dan uji hipotesis menggunakan analisis regresi berganda. Hasil hipotesis menyatakan consumer proximity berpengaruh positif terhadap Corporate Social Responsibility disclosure (CSRD). Media exposure berpengaruh positif terhadap CSRD. Enviromental sensitivity berpengaruh positif terhadap CSRD. Profitability berpengaruh positif terhadap CSRD. Untuk setiap perusahaan agar selalu memperhatikan consumer proximity, media exposure, enviromental sensitivity dan profitability sehingga dapat meningkatkan CSRD dalam mencapai kerja yang lebih optimal. Kata kunci: Consumer Proximity, Media Exposure, Enviromental Sensitivity, Profitability, Corporate Social Responsibility Disclosure
Pengaruh Ukuran Perusahaan, Reputasi Auditor dan Struktur Kepemilikan Terhadap Praktik Perataan Laba Ni Putu Dian Arsita Yanti; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 17 No 2 (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 reseacrh is to obtain an empirical evidence from effect of firm size, auditor reputation, managerial ownership and public ownership to income smoothing practice. This reseach was carried out manufacture company that listed in Indonesian Stock Exchange in period of year 2011-2014. This reseach used purposive sampling to collect the samples. Number of the sample used as many as 21 companies with 84 observation samples. The hypothesis tested using the Logistic Regressios Analysis. Based on Logistic Regression Analysis result, firm size, managerial ownership, and public ownership did not effect to income smoothing practice. Meanwhile the Auditor Reputation have a significant effect to income smoothing practice.
PENGARUH PERPUTARAN KAS, PERPUTARAN KREDIT DAN EFEKTIVITAS BADAN PENGAWAS PADA RENTABILITAS I Wayan Wahyudi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 11 No 3 (2015)
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

LPD is a microfinance non-bank on Pakraman in Bali. Management of assets LPD can be seen in ability to organize of cash turnover, turnover credit and effectiveness of regulatory body can contribute to the profitability. The purpose of this study to determine the effect of cash turnover, turnover of credit, and effectiveness of the regulatory body for economic profitability LPD. This study using 102 samples, with a purposive sampling method. The data analysis technique used is multiple linear regression with first tested the classical assumption of, normality test, autocorrelation test, multikolinieratias test, and heteroscedasticity test. Based on the results of multiple regression analysis, it is known that the results showed level of cash turnover, turnover of credit, and the effectiveness of regulatory body partially significant effect on economic profitability LPD in Denpasar City.
Co-Authors Agus Erik Wistika Putra Alexandro Aditya Dewa Bharata Lameng Anak Agung Ayu Mas Bhuwaneswari Anak Agung Ayu Nopi Gayatri Anak Agung Gde Putu Widanaputra Astri Widhawati Aurelia Gracella Purba Deviana Sijabat EKA ARDHANI SISDYANI Gede Diatmika Putra Herlina Herlina I Dewa Ayu Ratih I Gede Candra Kusuma I Gede Krisna Dharma Putra I Gusti Agung Wita Bulandari I Gusti Ayu Made Reina Ary Saraswati I Gusti Ayu Mas Widhyawati I Gusti Ngurah Agung Suaryana I Gusti Ngurah Hendra Santa Darmika I Ketut Hardy Putra Ambri I Komang Sutrisna Adi Natha I Putu Gede Aditya Wiratama I Wayan Wahyudi Ida Ayu Ratih Manuari Ida Bagus Wiswa Netra Jovi Aryadi Joened kadek karmilayani karmila Kadek Kusuma Pardani Kadek Novita Cahyani Kadek Putri Prabandari Ketut Sintya Gita Prabasini Komang Bagus Surya Kepakisan Luh Ayu Marsita Dewi Luh Ayu Regita Pratami Luh Made Dwi Parama Yogi Luh Yuliskayani Made Agus Mahendra Putra Made Cahyadi Wiranata Kusuma Made Widi Artha Naniek Noviari Ni K.Lely Ary Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Ketut Suarni Ni Luh Made Galih Putri Saraswati Ni Made Dwi Ratnadi Ni Made Muliastari Rahayu Ni Nyoman Mira Miladeny Ni Putu Dewi Lisna Sulistyana Wati Ni Putu Dian Arsita Yanti Ni Putu Lola Ulianti Ni Putu Sukma Astiti Ni Wayan Piwi Indah Pratiwi Prof. Dr. Anak Agung Gede Agung,M.Pd . Putu Mira Ayu Ariswari Salma Triameliawati Yohanes Teofilus L. Mamu