Article Per Year (5 Year)
p-Index From 2021 - 2026
3.312
P-Index
This Author published in this journals
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

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud Luh Ayu Marsita Dewi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 26 No 3 (2019)
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.2019.v26.i03.p26

Abstract

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
Pengaruh Kualitas Sistem Informasi Akuntansi, Norma Subyektif dan Kemudahan Penggunaan pada Kinerja Individu Ni Luh Made Galih Putri Saraswati; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 25 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.v25.i02.p20

Abstract

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
Pengaruh Kredit Yang Disalurkan Pada Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Made Widi Artha; I Gst. Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 27 No 2 (2019)
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.2019.v27.i02.p28

Abstract

This study aims to obtain empirical evidence the effect of distributed credit on profitability, and the influence of company size on distributed credit to profitability relation. This research was conducted in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples were determined using purposive sampling method, and the amount obtained was 120 observations. The data analysis technique used is Simple Linear Regression test and Moderated Regression Analysis (MRA). Based on the results of the analysis it was found that the distributed credit had a positive effect on profitability and the size of the company weakened the relation of distributed credit to profitability. The theoretical implications are to add insight and knowledge of the reader and additional reference to further research. The practical implications are as additional information for the bank companies in making decisions and investors before making an investment. Keywords: Profitability, Distributed Credit, and Company Size
Pengaruh Penerapan Akuntansi Pertanggungjawaban, Kompetensi dan Komitmen Organisasi Terhadap Kinerja Manajerial Kadek Novita Cahyani; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 28 No 1 (2019)
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.2019.v28.i01.p11

Abstract

Managerial performance is very important for a company because it can be used to measure the success of the company. A manager needs to implement a managerial control system that can be used to achieve the company goals. The purpose of this study is to obtain empirical evidence regarding the effect of applying accountability accounting, competence and organizational commitment to the managerial performance of the financial division on PT Pegadaian Kota Denpasar. Sampling technique that used in this study is non probability sampling with purposive sampling method. The amount of sample in this study are 52 samples. The analysis technique is multiple linear regression. Based on the results of the analysis shows that accountability accounting, competence, and organizational commitment have a positive effect on the managerial performance of financial division on PT. Pegadaian Kota Denpasar. Keywords : Accountability accounting, competence, organizational commitment, managerial performance.
PENILAIAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA INDUSTRI HOTEL DI KAWASAN BTDC NUSA DUA BALI I Putu Gede Aditya Wiratama; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 9 No 1 (2014)
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

Abstract

Technology development these days is so fast. This make Accounting Information System also take part in the progress. The evidence is from so many hotels that implement a computerized accounting information system. This research has purpose to know effectiveness of Accounting Information Systems used by hotels in BTDC sector. The amount of sample used is 76 people that specified by non probability sampling method, which is purposive sampling. Data collecting is done by interview and questionnaires. Analysis technique that used is quantitative analysis technique. Based on the analysis result concluded that Accounting Information Systems that is used at hotel in BTDC sector is effective. Based on that analysis result then each hotel must keep and increase quality and its employee performance and give training that related to Accounting Information System.  
Manajemen Laba Setelah Perubahan Peringkat Obligasi Perusahaan Deviana Sijabat; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 28 No 3 (2019)
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.2019.v28.i03.p29

Abstract

This study aims to obtain empirical evidence of earnings management after changes in corporate bond ratings. The modified Jones model is used to identify companies that practice earnings management. The population in this study is all bonds of nonfinancial companies that issue bonds and those that experience upgrades or downgrades of bond ratings in the period 2010-2016. The method of determining the sample in this study used purposive sampling to obtain 30 samples of companies that experienced upgrades or downgrades. Hypothesis testing uses the One Sample T Test. The conclusion of this study is that the bond issuing company carries out earnings management that increases profits after the bond rating has undergone an upgrade or a downgrade.Keywords: Earnings Management, Bond Ratings, Discretionary Accruals
Faktor-Faktor yang Berpengaruh pada Niat Memanfaatkan Insentif Pajak pada Masa Pandemi COVID-19 Naniek Noviari; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p20

Abstract

This study aims to verify the factors that influence the intention to use tax incentives during the COVID-19 pandemic. The research population is all MSME taxpayers registered in Bali using the accidental sampling method. Data was collected from 100 respondents through a questionnaire using google forms. The analytical tool used in this research is multiple linear regression analysis. The results showed that the perceived tax knowledge, tax risk, internal influence, external influence, self-efficacy, and controlability variables had a positive effect on the intention to use tax facilities. The results of this study can be used as evaluation material in preparing and implementing fiscal policies, especially regarding tax facilities in handling the COVID-19 pandemic. Keywords: Perception Of Tax Knowledge; Tax Risk; Internal Influence; External Influences; Self-Efficacy; Controlability; Intention To Use Tax Facilities.
Kecerdasan Emosional, Perilaku Belajar, Kompetensi Dosen dan Tingkat Pemahaman Akuntansi Alexandro Aditya Dewa Bharata Lameng; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 32 No 2 (2022)
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.2022.v32.i02.p20

Abstract

The purpose of the study was to obtain empirical evidence regarding the influence of emotional intelligence, learning behavior, and lecturer competence on the level of accounting understanding. The study involved students majoring in accounting for the 2016-2017 undergraduate program, Faculty of Economics and Business, Udayana University. The number of samples taken as many as 117 student respondents using purposive sampling method. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of this study indicate that learning behavior and lecturer competence have a positive and significant effect on the level of accounting understanding. While emotional intelligence has no effect on the level of understanding of accounting. Keywords: Emotional Intelligence; Learning Behavior; Lecturer Competence; Accounting Understanding Level.
Forty Years of Budgetary Slack Research: A Systematic Literature Review and Future Agenda Ida Ayu Ratih Manuari; Ni Made Dwi Ratnadi; Eka Ardhani Sisdyani; I Gusti Ayu Eka Damayanthi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4562

Abstract

This study reviews the evolution of budgetary slack research over the past four decades, reflecting its growing importance in management accounting and governance contexts. The objective is to synthesize trends, theoretical developments, variables, methods, and publication patterns, while identifying research gaps and future directions. Using a Systematic Literature Review (SLR) approach, this study analyzes 111 Scopus-indexed articles published between 1985 and 2025 through thematic manual coding and descriptive qualitative analysis. The results indicate a shift from dominant reliance on agency theory and economic motivations toward more multidimensional perspectives incorporating behavioral, psychological, social, and institutional factors, with increasing attention to public sector settings and developing countries. Despite this progress, gaps remain in integrating interdisciplinary frameworks and contextual variables, particularly political influences on budgeting behavior. This study concludes that future research should adopt multi-theoretical approaches, including frameworks such as Political Economy of Accounting, to better capture the complexity of budgetary slack. The findings provide practical implications for policymakers and practitioners in designing more effective budgeting systems, performance evaluation, and accountability mechanisms, while offering a structured foundation for advancing scholarly work in this field.
PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI I Gst Ayu Eka Damayanthi; Salma Triameliawati; I Gusti Ngurah Agung Suaryana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p12

Abstract

Tujuan dilakukannya studi ini ialah guna mendapat bukti empiris terkait dampak manajemen laba pada nilai perusahaan dengan kepemilikan manajerial serta kualitas audit sebagai pemoderasi. Tobin’s Q digunakan untuk memproksikan nilai perusahaan, akrual diskresioner Model Jones yang Dimodifikasi untuk manajemen laba, persentase kepemilikan saham oleh manajer untuk kepemilikan manajerial, dan variabel dummy yang membedakan firma audit Big 4 dan firma audit non-Big 4 untuk kualitas audit. Studi ini memiliki fokus pada perusahaan teknologi yang tercatat di BEI periode 2022-2024. Sampel sebanyak 152 dari hasil seleksi metode purposive sampling dianalisis dengan analisis regresi moderasi. Temuan studi mengindikasikan bahwasannya manajemen laba berdampak negatif pada nilai perusahaan. Kepemilikan manajerial mengurangi dampak praktik manajemen laba pada nilai perusahaan. Sementara itu, kualitas audit tidak mengurangi dampak manajemen laba pada nilai perusahaan. Studi ini memberikan implikasi berupa kontribusi yang sejalan dengan teori agensi dan berkontribusi bagi berbagai pihak terkait, misalnya perusahaan, investor, calon investor, serta peneliti berikutnya.   This research seeks to gather empirical data on how earnings management affects a firm value, while managerial ownership and audit quality act as moderators. The company's value is assessed using Tobin’s Q, discretionary accruals for earnings management, the proportion of shares held by management for managerial ownership, and dummy variable that distinguishes between Big 4 and non-Big 4 audit firms for audit quality. The research centers on tech firms traded on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A total of 152 observations, selected through purposive sampling, underwent analysis via moderated regression techniques. Results reveal that earnings management adversely affects company value. Managerial ownership mitigates the impact of earnings management practices on company valuation. By contrast, audit quality does not mitigate the impact of earnings management on firm value. This research yields implications that support the development of agency theory and benefits various stakeholders, such as firms, investors, prospective investors, and future researchers.
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