Articles
<![CDATA[Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Emiten LQ 45 Tahun 2009-2018 ]]>
<![CDATA[Ni Putu Laksmi Narayanti]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p19
<![CDATA[This study aims to obtain empirical evidence of the relationship between dividend policy and profitability on the o stock prices. The population in this study are companies registered in the LQ-45 period 2009 - 2018, the reason issuers contained in this index tend to distribute dividends and have high trade liquidity. The sampling technique in this study was purposive sampling and the total observation companies were 6 sample companies. Data analysis techniques using Multiple Linear Regression Analysis. As the results, the devidend policy brings a possitive effect on the stock prices, and the profitability that has been proxied by ROA also brings a possitive effect on the company’s stock price. Keywords: Devidend Policy; Stock Prices; Profitability; LQ45.]]>
<![CDATA[Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Kompetensi Perangkat Desa pada Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Putu Ika Sawitri]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p17
<![CDATA[The purpose of this study was to determine the effect of clarity on budget targets, reporting systems and the competence in accountability of village fund management. This research was conducted on 27 villages in Denpasar City. Respondents in this study was 135 people with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. Based on the research results, it shows that the clarity of budget targets, the reporting system and the competence of village officials have a positive and significant effect on the accountability of village fund management. Keywords: Budget; Reporting; Competence; Accountability.]]>
<![CDATA[Spiritual Intelligence Moderates the Relationship Between Psychological Well-Being, Role Stress and Auditor Performance ]]>
<![CDATA[Thahira Qarimma Nursabilla]]>;
<![CDATA[Gayatri Gayatri]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p06
<![CDATA[The purpose of this study is to investigate the impact of psychological well-being and role stress on auditor performance, with spiritual intelligence serving as a moderating variable. The data collection for this study was obtained from a questionnaire and was collected at the Bali Province Public Accountant Office. The sample was determined using a purposive sampling method with 54 auditors from the Bali Province Public Accountants as respondents. In this study, the interaction test MRA was used to analyze data. According to the findings of the study, psychological well-being has a positive effect on auditor performance. This research also shows that role stress can impair auditor performance. Auditors' spiritual intelligence has the potential to strengthen the relationship between psychological well-being and auditor performance. On the other hand, spiritual intelligence mitigates the impact of role stress on auditor performance. Keywords: Psychological Well-Being; Stress; Auditor Performance; Spiritual Intelligence.]]>
<![CDATA[Pengaruh Asset Growth, Leverage, dan Dividend Payout Ratio pada Volatilitas Harga Saham ]]>
<![CDATA[I Kadek Rama Artikanaya]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p16
<![CDATA[This study aims to obtain empirical evidence about the effect of asset growth, leverage, and dividend payout ratio on stock price volatility. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2014 - 2018. The number of samples used was 13 companies using the nonprobability sampling method with a purposive sampling technique, so the number of samples for 5 years became 65 samples. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that asset growth has a negative effect on stock price volatility. Leverage has a positive effect on stock price volatility. Dividend payout ratio has a negative effect on stock price volatility. Keywords: Asset Growth; Leverage; Dividend; Volatility.]]>
<![CDATA[Determinan yang Berpengaruh pada Minat Investasi di Pasar Modal ]]>
<![CDATA[Luh Putu Sita Dewi]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p02
<![CDATA[Investing in the capital market is an alternative for people who want to invest their excess funds as well as being able to drive the economy in a country. This study aims to obtain empirical evidence regarding the determinants that influence investment interest in the capital market. Determination of the sample in this study using purposive sampling method with a sample of 105 students who have taken the capital market theory course and already have an account of effects. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that investment understanding, motivation, and the bandwagon effect have a positive effect on investment interest in the capital market. This means that the higher the understanding of investment, motivation, and the bandwagon effect phenomenon that occurs, the higher the interest in investing in the capital market. Keywords: Investing Interest; Investment Understanding; Motivation; Bandwagon Effect.]]>
<![CDATA[Pengukuran Keberhasilan Penggunaan Internet Banking di Bank Rakyat Indonesia Kota Denpasar ]]>
<![CDATA[A.A. Putri Pintari Dewi]]>;
<![CDATA[Made Gede Wirakusuma]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 2 (2022) ]]>
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.2022.v32.i02.p02
<![CDATA[This study assesses the success of using internet banking using the DeLone & McLean (D&M) model with the aim of measuring the success of using internet banking technology. The research was conducted at Bank Rakyat Indonesia (BRI) Denpasar City with 150 internet banking users as respondents who were selected through accidental sampling technique. The test results show that the quality of information, the quality of information systems, the quality of service has a positive effect on the interest in using internet banking and the interest in using it has a positive effect on the net benefit. The implications of this study include two things, namely theoretical implications and practical implications, on the theoretical implications of information quality, information system quality, service quality and user interest have an effect on the net benefit or net benefits of using internet banking. The practical implication is that the high interest in using internet banking can create net benefits for customers of PT Bank Rakyat Indonesia Denpasar City. Keywords: D&M models; Successful Use of the System; Internet Banking.]]>
<![CDATA[Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching ]]>
<![CDATA[Nyoman Ratna Candradewi]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p02
<![CDATA[Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching. Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem ]]>
<![CDATA[Tut Madiguna Agung]]>;
<![CDATA[Gayatri .]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 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.v23.i02.p17
<![CDATA[Fenomena di dalam perkembangan sektor publik di Indonesia adalah menguatnya tuntutan atas kualitas laporan keuangan pemerintah. Laporan keuangan pemerintah yang dihasilkan harus memenuhi karakteristik kualitatif pada Peraturan Pemerintah Nomor 71 Tahun 2010. Penelitian dilakukan pada SKPD Kabupaten Karangasem yang berjumlah 43 SKPD di lingkungan Pemerintah Kabupaten Karangasem. Jumlah sampel yang diambil sebanyak 129 orang. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa gaya kepemimpinan, kompetensi sumber daya manusia, sistem pengendalian internal, komitmen organisasi dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah. Peneliti selanjutnya diharapkan agar dapat menambah faktor-faktor lain yang mungkin dapat mempengaruhi kualitas laporan keuangan Pemerintah daerah, misalnya menambah variabel independen atau variabel moderasi seperti penerapan standar akuntansi pemerintahan. Selain itu, agar hasil penelitian dapat digunakan secara luas, maka peneliti selanjutnya sebaiknya dapat menambah subjek penelitian dan tidak hanya terbatas pada satu Kabupaten saja.]]>
<![CDATA[PROFITABILITAS SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN ]]>
<![CDATA[Luh Wulan Permatasari]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 3 (2016) ]]>
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[This study was conducted to determine the role of profitability in relation to corporate governance and firm value. This research was conducted in the Indonesia Stock Exchange. The sampling method used purposive sampling, the total sample of 85 observations for five years of research. Data collection methods in this study using a non-participant observation method. The analysis technique used is moderated regression analysis. Based on the results of the study found that the profitability able to moderate the influence of corporate governance on firm value. Increasing GCG score means the higher of the firm value, especially for companies that have high profitability. The existence of profitability will strengthen the positive influence between corporate governance and firm value.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KAPASITAS INDIVIDU, DAN KEJELASAN SASARAN ANGGARAN TERHADAP POTENSI TERJADINYA BUDGETARY SLACK ]]>
<![CDATA[Luh Gede Ardi Tresnayani]]>;
<![CDATA[' Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 2 (2016) ]]>
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[This study aims to determine the effect of budget participation, information asymmetry, the capacity of individuals, and the clarity of the budget targets for potential budgetary slack. This research was conducted at the regional work units Bangli regency. The population in this study are all SKPD Bangli. The sample in this study using purposive sampling method with a sample of 108 respondents. This study uses data collection using questionnaires. The analysis technique used is multiple linear regression. Results of this analysis indicate budget participation and budget goal clarity negatively affect the potential budgetary slack. Instead the results of the analysis of asymmetry of information and the capacity of individuals showed a positive relationship to the potential budgetary slack.]]>
