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All Journal Juara: Jurnal Riset Akuntansi E-JURNAL AKUNTANSI
Ketut Alit Suardana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan, dan Struktur Aktiva Pada Struktur Modal Ida Ayu Kade Trisia Andayani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 No 1 (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.i01.p14

Abstract

Tujuan dari penelitian ini adalah untuk memeroleh bukti empiris dari pengaruh profitabilitas, likuiditas, pertumbuhan penjualan, dan struktur aktiva pada struktur modal.Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016.Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability denganmenggunakan teknik purposive sampling .Sampel yang digunakan dalam penelitian ini sebanyak 34 perusahaan.Teknik analisis data yang digunakan dalam penelitian ini adalahanalisis regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa profitabilitas berpengaruh positif pada struktur modal, likuiditas tidak berpengaruh pada struktur modal, pertumbuhan penjualan tidak berpengaruh pada struktur modal, dan struktur aktiva tidak berpengaruh pada struktur modal.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Otomotif Di Bursa Efek Indonesia I Gusti Ayu Agung Mirah Sanjiwani; Ketut Alit Suardana
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.p28

Abstract

This study aims to empirically examine the effect of cash turnover, accounts receivable turnover, inventory turnover and capital turnover on profitability in automotive companies listed on the Indonesia Stock Exchange for the period 2012-2016. The data used secondary data obtained from the website www.idx.co.id. The analysis technique used is multiple linear analysis. The results show that cash turnover have significant effect on profitability. This shows that the increase in cash turnover of automotive companies tends to increase profitability. Account receivable turnover has significant effect on profitability. This shows that the increase in automotive company accounts receivable turnover tends to increase profitability. Inventory turnover has significant effect on profitability. This shows that the increasing inventory turnover of automotive companies tends to increase profitability. Working capital turnover has significant effect on profitability. This shows that the increase in turnover of working capital of automotive companies tends to increase profitability. Keywords: Cash turnover, accounts receivable turnover, inventory turnover, working capital turnover, operating profit
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI ADMINISTRASI PADA KEPATUHAN WAJIB PAJAK RESTORAN Ni Kadek Okta Yasi Katini; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 19 No 1 (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

Tax compliance is a situation where the taxpayer meets all tax obligations and the exercise of the right of taxation. For that,  tax compliance is high it is necessary to note the factors that influence taxpayer compliance. The purpose of this study was to determine the effect of awareness of taxpayers, tax knowledge, service tax authorities, and administrative sanctions on taxpayer compliance restaurants in the Badung Regency. Samples are taken by 92 respondents consisting of Owner or Manager is based on probability sampling method with syistematic random sampling. Techniques of  data analysis is multiple linear regression analysis. Based on the analysis, the awareness of taxpayers, tax knowledge, service tax authorities and administrative sanctions have positive influence on taxpayer compliance restaurants in the Badung Regency.
PENGARUH KEPUTUSAN INVESTASI DAN GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN SERTA IMPLIKASINYA PADA NILAI PERUSAHAAN Lini Novita Dewi; Ketut Alit Suardana
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 research was conducted in order to know the influence investment decisions and good corporate governance which is proxied by managerial ownership on financial performance and its implications on firm value. The sample in this study 66 manufacturing companies that meet the criteria for purposive sampling. The data analysis technique used in this study path analysis. The results of the analysis concluded that affect investment decisions on firm value different from managerial ownership has no effect on firm value, whereas investment decisions and managerial ownership indirect effect on firm value through financial performance.
PENGARUH PROFITABILITAS, KESEMPATAN INVESTASI, FREE CASH FLOW, DAN DEBT POLICY PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Dessy Ulfa Wulandari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 20 No 1 (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 purpose is to find out which influence profitability, investment opportunities, free cash flow, and debt policy on dividend policy. The population is manufacturing companies were listed on the Indonesia stock exchange period 2011-2014. The number of sample 21 company in 4 years of observations obtained 84 total observations with purposive sampling technique. The analysis of the data used in this study is multiple linear regression analysis. The study found that significant negative effect on the profitability of the dividend policy. Investment opportunities significant negative effect on the dividend policy. Free cash flow significant positive effect on the dividend policy. Debt policy significant negative effect on the dividend policy. Based on the value of R2 values obtained 0.356 meaning the great influence of the independent variable on the dividend policy can be explained by a model equation of 35.6%. The rest of 64.4% is affected by other factors.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, DAN WINNER/LOSER STOCK TERHADAP PRAKTIK PERATAAN LABA Andhika Fajar Iskandar; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 14 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

This study aims to examine the factors that affect the income smoothing in Indonesia Stock Exchange (BEI) during the period 2010-2013. The sample used is manufacturing companies listed in Indonesia Stock Exchange listed until 2013 as many as 58 companies selected through a purposive sampling, so that the total number of observations with a 4-year study period was 232 observations. Variables tested in this study, namely the size of the company, return on assets, and the winner/loser stock. Based on data analysis techniques are logistic regression were performed in this study, the research results obtained show that the variable size of the company and the return on assets influence the practice of income smoothing, while the variable winner / loser stock no effect on income smoothing practices.
Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan Ni Made Sarasita Novi Paramartha; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 29 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.v29.i01.p07

Abstract

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements. Keywords : Financial accounting system; budget supervision; report quality.
Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Luh Sri Isa Dewi Jayanti; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 29 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.v29.i03.p16

Abstract

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.
Kecerdasan Emosional Memoderasi Pengaruh Tekanan Peran terhadap Kejenuhan Kerja Auditor Pada KAP Provinsi Bali Ni Putu Yulia Antari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p15

Abstract

The purpose of this study is to analyze emotional intelligence moderating the influence of role pressure on the saturation of auditor performance in Bali Provincial Public Accountant Firm. This research was conducted in all Public Accountant Firm offices in Bali Province as many as nine offices in the Bali Region in 2019 by making 48 auditors as samples with the saturated sample method. Data collection is done by distributing questionnaires, tested through regression analysis moderation techniques. Based on the results of the analysis, the role pressure variable has a significant positive effect on the saturation of the auditor's performance at Public Accountant Firm in Bali Province. Emotional intelligence moderates the influence of role pressure significantly positive effect on the saturation of the auditor's performance on Public Accountant Firm in the province of Bali. Keywords: Role Pressure; Emotional Intelligence; Work Saturation.
BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL PEMODERASI PENGARUH ORIENTASI ETIS PADA PERTIMBANGAN ETIS AUDITOR Ni Ketut Apriliawati Putra; Ketut Alit Suardana
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

This study was conducted to determine the ethical culture of the organization as the moderating variable influence ethical orientation on ethical considerations auditor. This research was conducted in Bali, samples taken as many as 80 people with purposive sampling method. The data collection is done by distributing questionnaires using Likert scale of 4 points to measure 28 indicators. The analysis technique used is moderated regression analysis. These results indicate that the orientation of ethical idealism positive influence on ethical considerations auditor, the orientation of ethical relativism negative effect on ethical considerations auditor, ethical culture organization moderating influence ethical orientation idealism on ethical considerations auditor, ethical culture organization moderating influence of the orientation of ethical relativism on the ethical considerations auditor , This shows that the ethical organizational culture variables able to moderate the influence of ethical orientation on ethical considerations auditor.
Co-Authors Andhika Fajar Iskandar Annys Asrofah Setiyoso Bella Elba Soraya Candra Sudha Adnyana Desak Made Ayu Pradnya Puspitha Dessy Ulfa Wulandari Happy Apsari Kusumayani I DEWA NYOMAN WIRATMAJA I Gusti Ayu Agung Mirah Sanjiwani I Gusti Ayu Cahya Maharani I Gusti Bagus Darmaningtyas I Gusti Ngurah Ariyanatha I Made Dwi Harmana I Made Gaura Hari Jaya I Rai Kevin Agustia Chrisnawan Ida Ayu Dewi Widnyani Ida Ayu Dwi Laksmi Pratiwi Ida Ayu Kade Trisia Andayani Ida Ayu Trisna Yudi Asri Ida Bagus Brahmanda Kumala Diva Ida Bagus Dharmadiaksa Kadek Agus Pradipta Kadek Geyong Aditya Gumiyar Kadek Pipit Winarsih Komang Ayu Tri Wintari Komang Ratna Widyaswari Lini Novita Dewi Luh Sri Isa Dewi Jayanti Made Irna Wikanadi Made Kusuma Rahardi Putra Made Linda Lestari Maria Karlina Marselin Nabor Meli Dhana Yanti Ni Gusti Ayunda Ratna Mentari Ni Kadek Dwi Nana Ulan Noviani Ni Kadek Intania Kesumasari Ni Kadek Okta Yasi Katini Ni Ketut Apriliawati Putra Ni Luh Putu Armi Widnyani Ni Made Arni Asari Ni Made Marita Ni Made Sarasita Novi Paramartha Ni Putu Yulia Antari Ni Wayan Dhevi Sukma Dewi Putu Ayu Bella Febryanti A Putu Medha Yanti Putu Priancaya Putu Raheka Pertami Risma Dewi Rizky Anggriawan Susanta Putra Yunda Kapita