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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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PENGARUH FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN PENERAPAN CORPORATE GOVERNANCE TERHADAP PRAKTIK PERATAAN LABA I Made Indra Widhyawan; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 13 No 1 (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

Income smoothing is the management effort to reduce fluctuations in reported earnings to achieve the desired level of profit. Income smoothing can improve the relationship between management and external parties for the performance of the company becomes visible stable but income smoothing can cause the credibility of the financial statements to be reduced. This study aims to examine the factors that affect income smoothing. The study population was participating companies CGPI (Corporate Governance Perception Index) are listed on the Indonesia Stock Exchange from 2010-2013. Sampling method used was non-probability sampling. The Selected samples of 10 companies through pre-defined criteria. Eckel index used to identify companies that do and do not do income smoothing. Hypothesis testing using is multiplelinear regression analysis techniques. Based on the results of tests carried out showed that the variables financial leverage positive effect on income smoothing and corporate governance negatively affect income smoothing , while the dividend payout ratio variable has no effect on income smoothing.
Faktor-faktor yang Memengaruhi Efektivitas Sistem Informasi Akuntansi Lembaga Perkreditan Desa se-Kecamatan Tegallalang Ni Wayan Wahyu Kusumaningsih; Ida Bagus Dharmadiaksa
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.p14

Abstract

This study aims to determine the factors that influence the effectiveness of information systems computer-based by using the TAM model. This research took place at the Tegallalang District LPD. The sampling method uses purposive sampling technique. Research data was obtained through survey methods with questionnaire techniques. Analysis of research data using multiple linear regression. The results of the study are in accordance with the TAM theory that is use namely the quality of information systems, technological sophistication and the ability of personal techniques that represent usability in TAM theory will affect personal perceptions to accept and use technology, so that it will positively affect the effectiveness of computer-based AIS. Based on the results of LPD research, it is expected to improve training in the use of accounting information systems so that the skills of employees in using the system become better so that work becomes more efficient. Keywords : TAM; Quality Of Information Systems; Technological Sophistication; Personal Technical Capabilities.
PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA Dewa Ayu Anggi Pramiswari; Ida Bagus Dharmadiaksa
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

This study aimed to obtain evidence about the influence of e-commerce on the decision to entrepreneurship, the effect of the use of accounting information systems in decision making for entrepreneurship. This research was conducted at the Faculty of Economics and Business, University of Udayana. Data collection methods used in this research is survey method with questionnaire technique. The population in this study were students majoring in accounting non-regular forces in 2014 Faculty of Economics and Business University of Udayana who have status as an active student. The data used in this study are primary data obtained directly by distributing questionnaires to 187 respondents using purposive sampling technique. The data analysis used is multiple linear regression analysis. The results show that e-commerce has positive influence on the decision to entrepreneurship, accounting information systems use a positive influence on the decision to entrepreneurship.  
Pengaruh Pertumbuhan Kredit Terhadap Profitabilitas dengan Tingkat Kolektibilitas Kredit Pada Lembaga Perkreditan Desa Putu Utami Hariputri; Ida Bagus Dharmadiaksa
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.p15

Abstract

Penelitian ini merupakan studi empiris yang bertujuan untuk mengetahui dan menguji pengaruh pertumbuhan kredit terhadap profitabilitas dan tingkat kolektabilitas kredit pada LPD. Penelitian ini dilakukan pada LPD yang terdapat di Denpasar pada periode tahun 2014-2016 dengan jumlah populasi sebanyak 35 LPD. Teknik pengambilan sampel yang digunakan penelitian ini adalah purposive sampling dengan kriteria. Penelitian ini menggunakan 105 sampel dan teknik analisis yaitu uji Moderated Regression Analysis dengan uji asumsi klasik yaitu uji normalitas, uji heterokedastisitas, dan uji autokorelasi. Berdasarkan hasil penelitian uji asumsi klasik menunjukan model regresi yang digunakan sudah tepat. Hasil penelitian menggunakan analisis regresi moderasi menunjukan pertumbuhan kredit berpengaruh siginifan terhadap profitabilitas. Hasilnya menunjukan bahwa meningkatnya pertumbuhan kredit diikuti dengan meningkatnya profitabilitas. Tingkat kolektibilitas kredit mampu memoderasi dengan memperlemah pengaruh negatif pertumbuhan kredit terhadap profitabilitas
PENGARUH KETERLIBATAN PENGGUNA DAN UKURAN ORGANISASI PADA EFEKTIVITAS PENGGUNAAN SISTEM INFOMASI AKUNTANSI Made Dwinda Kharisma; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 10 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 aims to determine whether the personal capabilities of information systems can moderate the influence of user involvement and organizational size on the effectiveness of the use of accounting information systems. This study used sampling methods done by purposive sampling approach and obtained 66 samples. This research was conducted at PT Bank Sinar Harapan Bali Denpasar. The results of this study indicate that user involvement had no effecton the effectiveness of the use of accounting information systems, while the size ofthe organization affect the effectiveness of the use of accounting information systems. Personal capabilities of information systems can only moderate the effect of organizational size on the effectiveness of the use of accounting information systems.
Pengaruh Kompetensi Karyawan dan Teknologi Informasi pada Kualitas Laporan Keuangan LPD Dengan Pendidikan Sebagai Pemoderasi A.A. Sg. Istri Pradnya Paramitha; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 26 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.v26.i01.p25

Abstract

This study aims to determine the effect of employee competence and information technology on the quality of LPD financial reports with education as a moderator. The data analysis technique used is MRA with Absolute Difference Test. The results of this study indicate that employee competence and information technology have a positive effect on the quality of financial statements. Education is not able to moderate the influence of employee competence on the quality of financial statements, but is able to moderate and strengthen the influence of information technology on the quality of financial statements. The results of this study are expected to be able to provide additional information to the parties - parties directly related to preparing financial statements to carry out their duties properly so that they will be able to produce quality financial reports. Keywords: financial report quality, employee competency, information technology, and education
Penerapan Balanced Scorecard Pada Pengukuran Kinerja PT. Blue Bird Tbk. Noviana Hermanus Djo; Ida Bagus Dharmadiaksa
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.p09

Abstract

The variables of this study are the four perspectives of the Balanced Scorecard, which are financial perspectives that are measured by ROI, corporate planning, supervision and control of the company, customer perspectives that are measured by reliability, responsiveness, assurance, empathy and invisible, internal business process perspectives that measure innovation , operations and post-sales, learning and growth perspectives are measured by job satisfaction and employee motivation. Results from the four perspectives indicate that the performance of PT. Blue Bird Tbk. In terms of: (1) financial perspective is not good with ROI which decreases every year but management is good, (2) customer perspective is good with customers satisfied with reliability, responsiveness, assurance, empathy, and invisible, (3) internal business process learning and growth perspective is good with the satisfaction and motivation of employees. Keywords: Balanced scorecard, performance measurement, financial perspective, customer perspective
Pengaruh Teknologi Informasi, Partisipasi Manajemen, Kemampuan Pemakai SIA, Pendidikan dan Pelatihan pada Kinerja Manajemen LPD Ni Komang Diana Pradasari; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 24 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.v24.i03.p14

Abstract

This study aims to determine the effect of information technology, participation on management, user capabilities SIA, educationan and training of management performance LPD. This research was conducted at 35 LPD in Denpasar. The sample used in this study amounted to 35 LPD so that the total sample used amounted to 105 respondents by using purposive sampling method as the method of determining the sample. Data collection method used in this research using questionnaires. Data analysis technique used is multiple linear regression. Based on the analysis result, it is found that information technology, the participation on management, user capabilities SIA, educationan and training have positive effect on LPD management performance in Denpasar. Keywords: information technology, participation on management, user capabilities SIA, educationan and training, management performance LPD
PERILAKU INCOME SMOOTHING, DAN FAKTOR-FAKTOR YANG MEMENGARUHINYA Ida Ayu Agung Istri Peranasari; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 8 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

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Abstract

ABSTRAK Income smoothing atau yang disebut dengan perataan laba merupakan langkah-langkah manajemen untuk membuat laba akuntansi yang dilaporkan perusahaan menjadi smooth (memiliki fluktuasi yang rendah). Perilaku ini dimotivasi oleh adanya perilaku pasar yang cenderung lebih merespon secara positif informasi fundamental perusahaan yang memiliki sifat meningkat dan pasti.Fenomena tersebut dimanfaatkan oleh manajemen untuk tujuan memberikan kesejahteraan kepada para pemegang sahamnya (agency theory) secara tidak langsung. Penelitian ini memiliki tujuan yaitu mendapatkan bukti empiris pengaruh nilai fundamental yang mendorong manajemen melakukan perataan laba. Dengan melakukan pengamatan sebanyak 260 amatan dari 52 perusahaan yang diseleksi selm 5 tahun secara puposive maka data dapat dianalisis dengan menggunakan regresi logistik. Berdasarkan hasil analisis, diperoleh hasil bahwa ukuran perusahaan, risiko keuangan, profitabilitas, leverage operasi, nilai perusahaan dan struktur kepemilikan berpengaruh positif terhadap praktik perataan laba yang dilakukan perusahaan manufaktur yang terdaftar Bursa Efek Indonesia periode tahun pengamatan 2008-2012. Kata Kunci: perilaku income smoothing, dan faktor-faktor yang memengaruhinya
PENGARUH IKATAN KEPENTINGAN KEUANGAN, FEE AUDIT, SIFAT MACHIAVELLIAN, DAN PEMAHAMAN ETIKA PADA INDEPENDENSI PENAMPILAN AUDITOR I Gede Agus Angga Saputra; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 16 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

This research discusses abaout effect of interest rate, exchange rate, leverage and profitability in stock returns. Stock returns in this research is the level of benefits of owning a stock investor on investments made in the property company to go public in Indonesia Stock Exchange. This type of research used in this study is exploratory research. This research requires date that originates on the Stock Exchangend. Based on the results of regression analysis found that the level of interest rates, the exchange rate negative effect stock returns on property companies which go public in Indonesia Stock Exchange, leverage and profitability positive effects stock returns on property companies which go public in Indonesia Stock Exchange
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