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All Journal Juara: Jurnal Riset Akuntansi E-JURNAL AKUNTANSI
Ida Bagus Dharmadiaksa
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Suardana, Ketut Alit; Dharmadiaksa, Ida Bagus
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.
EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ketut Alit Suardana; Ida Bagus Dharmadiaksa
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.103

Abstract

This study aims to analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.
PENGARUH EFEKTIVITAS PENERAPAN SIA, PEMANFAATAN, DAN KESESUAIAN TUGAS TERHADAP KINERJA KARYAWAN Ni Made Marlita Puji Astuti; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 9 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

Sustainability and success of the organization can be determined from the performance of the employee owned. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable. This study was conducted to determine the effect of the effectiveness of the implementation of accounting information systems, information technology utilization and appropriateness of tasks with information technology on employee performance. The research was conducted on Credit Unions in Gianyar regency. Samples were taken by purposive sampling technique 40 Credit Unions. Respondents in this study is the chairman or manager, treasurer and cashier. Using multiple linear regression analysis. The results showed the effectiveness of the implementation of accounting information systems, and the suitability of the use of information technology tasks has a positive and significant influence on employee performance.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL DENGAN BUDAYA ORGANISASI SEBAGAI PEMODERASI Dewa Made Agung Putra Wiguna; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 17 No 1 (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

Implementation of information systems in the organization will affect the performance of individuals within the organization. This study aimed to examine the effect of the application of accounting information system of individual performance and to determine the moderating influence of organizational culture in the application of accounting information system of individual performance in the savings and credit cooperatives in the district of Tabanan. This research was conducted at 24 savings and credit cooperatives in the district of Tabanan. Sample selection is done by using purposive sampling method. Data collected through questionnaires. The analysis technique used in this study are moderated regession analysis. The study found that the application of the accounting information system with positive impact on the performance of individual, strengthens organizational culture influence the application of accounting information systems on individual performance.
Free Cash Flow Sebagai Pemoderasi Pengaruh Corporate Social Responsibility Pada Manajemen Laba Di Perbankan Ni Kadek Ayu Wulantari; Ida Bagus Dharmadiaksa
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.p24

Abstract

ABSTRACT This study aims to test and provide empirical evidence of the role of free cash flow in influencing the relationship of sustainability reporting in earnings management. This research was conducted at banking companies listed in Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this research is determined by purposive sampling method. The number of samples meeting the criteria is 10 companies. Data collection was done by non participant observation method. Data analysis technique used is Moderated Regression Analysis (MRA). This research successfully demonstrated sustainability reporting had a positive effect on earnings management. The result of moderation testing between sustainability reporting and earnings management shows a positive influence which means free cash flow strengthens the influence of sustainability reporting on earnings management. Keywords: earnings management, sustainability reporting, free cash flow.
PENGARUH KEMAMPUAN TEKNIK PEMAKAI DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA INDIVIDUAL I Ketut Jayantara; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 17 No 3 (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 determine the effect of mechanical user capabilities and effectiveness of accounting information systems (AIS) on the individual performance in village credit institutions in Mengwi. Samples in this study were 154 respondents to the sampling technique used was purposive sampling. Data collection methods used were a questionnaire method. Data analysis technique used is the technique of multiple linear regression analysis. According to the research by distributing questionnaires to 154 respondents, it can be drawn the conclusion that the wearer engineering capabilities and effectiveness of the accounting information system and significant positive effect on the performance of the individual. This means increasing the wearer engineering capabilities and effectiveness of the SIA then there is also an increase in the performance of individual on Credit Institutions Village in Mengwi.
Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Individual dengan Budaya Organisasi sebagai Pemoderasi Dewa Ayu Ari Arma Bintang; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 25 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.v25.i03.p25

Abstract

Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melainkan sudah menjadi kebutuhan untuk menunjukkan kerja entitas perusahaan atau organisasi tersebut. Peranan budaya organisasi diharapkan dapat merangsang disiplin kerja karyawan, agar dapat meningkatkan produktivitas dan prestasi kerja karyawan sehingga tujuan suatu perusahaan dapat diwujudkan. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas sistem informasi akuntansi pada kinerja individual dengan budaya organisasi sebagai pemoderasi di Lembaga Perkreditan Desa Kecamatan Tegallalang. Populasi dalam penelitian ini berjumlah 132 populasi. Metode penentuan sampel menggunakan teknik sampling jenuh sehingga didapat jumlah sampel sebanyak 132 orang. Teknik analisis data menggunakan Uji Moderating Regression Analysis (MRA). Hasil pengujian hipotesis pertama menunjukkan bahwa variabel efektivitas sistem informasi akuntansi berpengaruh positif pada kinerja individual. Hasil pengujian hipotesis kedua menunjukkan bahwa budaya organisasi sebagai pemoderasi mampu memerkuat pengaruh efektivitas sistem informasi akuntansi pada kinerja individual. Kata kunci: efektivitas sistem informasi akuntansi, budaya organisasi, kinerja individual.
Pengaruh Kemampuan Personal, Pelatihan Kerja, dan Keterlibatan Pemakai terhadap Kinerja Sistem Informasi Akuntansi I Gede Made Aditya Pradnyana; Ida Bagus Dharmadiaksa
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.p23

Abstract

The performance of the Accounting Information System is a benchmarks for the success of a company. With the existence of an accounting information system, it is expected that an employee is able to provide and fulfill information needs in a timely, accurate and trustworthy manner. This research was conducted in order to know the influence of personal ability, job training, and the involvement of users in the accounting information system performance. This research was conducted at PT Bank Rakyat Indonesia Denpasar branch of Gajah Mada. This study used 77 respondents with purposive sampling method. Data analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that personal ability is useful in improving the performance of accounting information systems. Job training is useful in improving the performance of accounting information systems. User involvement is useful in improving the performance of accounting information systems. Keywords: performance of accounting information systems, personal capabilities, job training, and user involvement
Efektivitas Penerapan Sistem Informasi Akuntansi, Kecanggihan Teknologi, Internal Locus Of Control dan Kinerja Pegawai Ni Made Kusuma Devi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p07

Abstract

This study aims to analyze and empirically test the effect of the effectiveness of the application of accounting information systems, information technology and internal locus of control on the performance of the Bali Provincial Inspectorate employees. This study uses non-probability sampling, namely purposive sampling method with the criteria of employees who use accounting information systems and use computers in carrying out their work activities. Questionnaires were distributed directly to employees with the analytical technique used was multiple linear regression. Based on the analysis results show that the effectiveness of the application of accounting information systems, information technology and internal locus of control has a positive and significant effect on employee performance. Keywords: Effectiveness Of The Application Of Accounting Information Systems; Information Technolog;, Internal Locus Of Control; Employee Performance.
Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu Luh Putu Radhakrishnan Dewi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 27 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.v27.i03.p04

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of individual performance. This research was conducted on 27 BPR in Gianyar Regency. The number of samples taken is 108 respondents with the method of determining the sample, namely the saturated sample method. Data collection is done by distributing questionnaires, documentation and interviews. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems have a positive effect of individual performance. Keywords: Effectiveness AIS, sophistication IT, technical ability users AIS, individual performance.
Co-Authors A.A. Sg. Istri Pradnya Paramitha Anak Agung Dwi Kristiyanthi Dewa Ayu Anggi Pramiswari Dewa Ayu Ari Arma Bintang Dewa Ayu Sri Yudiartini Dewa Made Agung Putra Wiguna Diah Maha Dwijayanthi Ganis Kutha ratna I Gede Agus Angga Saputra I Gede Made Aditya Pradnyana I Ketut Jayantara I Made Indra Widhyawan I Made Wahyu Artana Ida Ayu Agung Istri Peranasari Ida Bagus Putu Satriya Wibawa Guntur Indri Putri Kusumastuti1 Ketut Alit Suardana Komang Sukma Saraswati Luh Putu Eka Agustina Pratiwi Luh Putu Radhakrishnan Dewi Made Dwinda Kharisma Ni Kadek Ayu Wulantari Ni Komang Diana Pradasari Ni Luh Ayu Artha Dewi Ni Made Kusuma Devi Ni Made Marlita Puji Astuti Ni Made Marlita Puji Astuti Ni Made Sugiartini Ni Putu Ernayanti Ni Wayan Irma Diana Putri Ni Wayan Wahyu Kusumaningsih Ni Wayan Wilayanti Noviana Hermanus Djo Pika, Putu Ayu Titha Paramita Putu Utami Hariputri Richard Handoko