Articles
<![CDATA[Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana ]]>
<![CDATA[I Gst Ayu Eka Damayanthi]]>;
<![CDATA[Ni K. Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i04.p11
<![CDATA[This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.]]>
<![CDATA[Pengujian Monday Effect pada Indeks LQ-45 di Bursa Efek Indonesia pada saat Pandemi ]]>
<![CDATA[Komang Bagus Surya Kepakisan]]>;
<![CDATA[I Gst Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 9 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i09.p18
<![CDATA[Research in Indonesia found many anomalies in the stock market, such as the Phenomenon of Monday effect. The diversity of research results encourages to re-research the Phenomenon of Monday effect on different conditions, namely pandemic. The purpose of this study is to find out the occurrence of Monday effect on the Indonesia Stock Exchange at the time of the pandemic. This research was conducted on all LQ-45 companies in March to October 2020. Data collection by observing the available secondary data. The analysis technique used is one sample t-test. This research proves that there is no difference in average return on Monday which the phenomenon of Monday effect doesn’t occur during a pandemic. Keywords: Monday Effect; LQ-45 Index; Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit ]]>
<![CDATA[Made Cahyadi Wiranata Kusuma]]>;
<![CDATA[I Gst Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 9 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i09.p18
<![CDATA[The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the policies that can be taken is by auditing the financial statements by the auditor. This study aims to determine the effect of work experience, competence, and auditor integrity on the audit quality. The object of the research is the quality of the audit results in KAP in Bali. The sampling technique was purposive sampling, namely the technique of determining samples with certain considerations. The sample was 65 auditors with 42 statements. Based on the results of the analysis, Work Experience has a negative influence on the Audit Quality, Competence has a positive influence on the Audit Quality, and auditor Integrity has a positive influence on the Audit Quality. Keywords: Work Experience; Competence; and Auditor Integrity.]]>
<![CDATA[ANALISIS PERBEDAAN TINGKAT KESEHATAN BANK BERDASARKAN RGEC PADA PERUSAHAAN PERBANKAN BESAR DAN KECIL ]]>
<![CDATA[I Dewa Ayu Diah Esti Putri, I Gst. Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 2 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Kondisi dunia perbankan menghadapi suatu tantangan keadaan perekonomian yang berubah-ubah. Gejolak perekonomian eksternal (subprime mortgage) merupakan sumber instabilitas yang paling utama selama tahun 2008. Penelitian ini bertujuan untuk mengetahui perbedaan tingkat kesehatan antara bank besar dan bank kecil yang terdaftar di Bursa Efek Indonesia tahun 2011 dan 2012. Penilaian terhadap tingkat kesehatan bank merupakan penilaian terhadap faktor-faktor RGEC yakni profil risiko (risk profile), tata kelola perusahaan yang baik (good corporate governance), rentabilitas (earnings), dan permodalan (capital). Bank yang menjadi sampel sebanyak 17 bank dari populasi 32 bank dengan metode purposive sampling. Teknik analisis data yang digunakan adalah uji Mann-Whitney. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tingkat kesehatan antara bank besar dan bank kecil. Secara parsial faktor profil risiko dan GCG menunjukkan adanya signifikansi antara bank besar dan kecil. Sedangkan faktor rentabilitas dan permodalan menunjukkan hasil yang sebaliknya. Proksi yang beragam dan jangka waktu yang diperpanjang berpotensi akan memberikan hasil yang lebih baik dalam penelitian. Kata Kunci: kesehatan bank, risiko, GCG, rentabilitas, permodalan]]>
<![CDATA[Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas ]]>
<![CDATA[Kadek Putri Prabandari]]>;
<![CDATA[I Gst Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 3 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v29.i03.p03
<![CDATA[The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Keywords : Knowledge; Ethical Sensitivity; Public Accounting; Idealism; Perception.]]>
<![CDATA[Pengaruh Kualitas Laporan Keuangan Terhadap Efisiensi Investasi ]]>
<![CDATA[Gede Diatmika Putra]]>;
<![CDATA[I Gst Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i02.p02
<![CDATA[The aim of this research is to determine how the quality of financial reports on underinvestment and overinvestment conditions are affected. The research was conducted on mining companies listed in the Indonesian Stock Exchange in 2017. The number of samples on this research is 38 companies. The method of data collection used is non-technical sampling method with purposisive sampling. The analysis of the data analysis used is descriptive statistical analysis, model feasibility, multi-logistics regression analysis, and Walid statistics test. The analysis found that the quality of financial reports is negative in underinvestment and overinvestment conditions. The company's high quality financial report would result in a decrease in company probants that experienced underinvestment conditions compared to the company's probability in normal investment conditions. The quality of good financial reports can improve monitoring function for shareholders in monitoring investment decisions made by managers to avoid overinvestment conditions.Keywords: Investment efficiency, unverinvestment, overinvestment, the quality of financial report.]]>
<![CDATA[Ukuran Perusahaan, Intensitas Modal, Financial Distress, dan Penghindaran Pajak ]]>
<![CDATA[Anak Agung Ayu Nopi Gayatri]]>;
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 2 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i02.p17
<![CDATA[The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research.This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. Thesample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market. Keywords:Audit Report Lag; Liquidity; Audit Committee; Leverage; Company Size]]>
<![CDATA[Pengaruh Corporate Social Responsibility dan Kinerja pada Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi ]]>
<![CDATA[Ni Made Muliastari Rahayu]]>;
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i01.p02
<![CDATA[ABSTRACT Firm value is a long-term goal of the company. Managers are required to make decisions taking into account the interests of all stakeholders. Companies need to pay attention to the factors that affect the firm value. The purpose of this study is to determine the effect of corporate social responsibility disclosure and financial performance on the firm value with foreign ownership as a moderation variable. The research object used is a manufacturing company registered in 2014-2016. The sample of research taken with nonprobability sampling method is 30 companies. Moderated Regression Analysis (MRA) is used to obtain the results of data analysis. The results obtained are corporate social responsibility disclosure positively affects the firm value. Financial performance has no effect on firm value. Foreign ownership weakens the effect of corporate social responsibility disclosure on firm value. Foreign ownership does not moderated the effect of financial performance on firm value. Keyword: corporate social responsibility disclosure, foreign ownership, financial performance, firm value]]>
<![CDATA[Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud ]]>
<![CDATA[Luh Ayu Marsita Dewi]]>;
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 3 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v26.i03.p26
<![CDATA[The purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of Denpasar. The number of samples taken was 81 village officials, with a saturated sample method. Data collection is done by questionnaires and interviews. The analysis technique used is the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that internal locus of control was able to strengthen the influence of apparatus competencies and internal control systems on fraud prevention in managing village funds. So it is recommended that village governments always consider the self-control of village officials in managing village finances. Keywords: Fraud, competence, internal control system, internal locus of control]]>
<![CDATA[Pengaruh Kualitas Sistem Informasi Akuntansi, Norma Subyektif dan Kemudahan Penggunaan pada Kinerja Individu ]]>
<![CDATA[Ni Luh Made Galih Putri Saraswati]]>;
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i02.p20
<![CDATA[Information is one of the business resources. Information system quality and company success are influenced by individual performance. The performance of individuals with accounting information systems that are supported by subjective norms and ease of use of the system. This study aims to examine and provide empirical evidence about the factors that can lead to the success of the accounting information system that has an impact on improving individual performance. This study examines souvenir companies in Bali by taking samples of employees at the Bali Agung Company Souvenir based on non-probability sampling technique with purposive sampling method and a sample of 60 employees. Data collection was carried out using questionnaire and non-participant observation. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis indicate that the Quality of Accounting Information Systems (SIA), Subjective Norms, and Ease of Use have an effect on Individual Performance. Keywords: SIA quality, subjective norms, ease of use, individual performance]]>
