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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Akurasi : Jurnal Studi Akuntansi dan Keuangan JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Widya Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Indonesian Journal of Business Analytics (IJBA) Journal Research of Social Science, Economics, and Management International Journal of Management Research and Economics INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI
I Ketut Yadnyana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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MENGUAK PERLAKUAN AKUNTANSI ASET BERSEJARAH (STUDI INTERPRETIF PADA MUSEUM SEMARAJAYA KLUNGKUNG) Cokorda Bagus Darmawan; I Ketut Yadnyana; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The study aims to explore the understanding of the actors from theirs experience involved in the management of heritage assets in Museum Semarajaya. The study evaluated the accounting treatment in the context of the recognition, assessment and disclosure. The case study is used as an approach in which the data obtained in accordance with the reality. Researchers use a method of collecting data through interviews, observation and documentation. Data obtained from the interpretation of the informant then analyzed in depth. Results of the study indicate that the informant understands the definition of heritage assets from the standpoint of understanding the criteria of fixed assets and cultural heritage. Other findings that heritage assets that can be recognized in the balance sheet was obtained in the current period using historical cost. However, disclosure of heritage assets not in accordance with the government accounting standards. The existence of the heritage assets that can not be identified value has not been disclosed in the Notes to Financial Statements.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN DAN IMPLIKASINYA PADA EARNING RESPONSE COEFFICIENT I Gusti Ayu Ratih Permata Dewi; I Ketut Yadnyana; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of profitability and size of the company and the timeliness of financial reporting implications on earnings response coefficient Indonesian companies, especially manufacturing companies. The data used is secondary data in the external form of financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2012-2014. Selection of the sample with purposive sampling method and acquired 76 companies with the number of observations for 3 years. Data analysis technique used is path analysis (path analysis). The test results showed that the profitability and size of the company positive impact on the timeliness of financial reporting. Profitability negative effect on earnings response coefficient and size of the company's positive effect on earnings response coefficient. Further timeliness of submission of financial statements to mediate the effect of profitability and the size of the company on earnings response coefficient.
Pengaruh Pendidikan Pada Kinerja Bendahara Dengan Pelatihan Dan Motivasi Sebagai Pemoderasi Ni Made Wasasih; I Ketut Yadnyana; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.02.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Financial management in SKPD can not be separated with the function of treasurers, particulary in the preparation of financial account. This research porpused  to obtained the effect on the performance of education towards the treasurers’ performance,and to compatence training and motivation in moderating the influence of  education on treasurer’s performance. The samples was determined by  purposive sampling and it was obtained of 51 respondent.  The data was analyzed  by utilizing Moderation Regression Analysis. This study indicated that the performance of treasurers is effected by education and the effect of education towards the treasurers performance are able to  moderated education on the performance of treasurers
PENGARUH RENTABILITAS DAN LEVERAGE PADA KEPUTUSAN SAHAM BONUS DAN IMPLIKASINYA PADA NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Yang Mengeluarkan Saham Bonus di Bursa Efek Indonesia) Gde Deny Larasdiputra; I Ketut Yadnyana; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to find out what can influence the occurrence of the bonus shares with a view of the variable rentability and leverage of the company. This study will also reveal the market's reaction as a result of the announcement of bonus shares. The data used are secondary data from the financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2000-2014. Selection of the sample with purposive sampling method and acquired 36 companies with a number of observations over 14 years. Data analysis technique used is path analysis. These results indicate that, if high corporate rentability, the company tends to pay dividends and vice versa. Bonus issue itself was published at a time when companies do not have the capability sufficient cash to pay dividends, and the company will choose a stock option bonus as a successor or the company entered into a plan of dividend reinvestment plans (DRP) which allows investors to reinvest the dividends they have received returned to the company as additional capital for the company and instead investors receive bonus shares of the company. The results of this study also indicate that the market reacted positively to the announcement of bonus share.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA AUDIT DELAY Ni Made Dwi Umidyathi Karang; I Ketut Yadnyana; I Wayan Ramantha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to reveal (1) the effect of company size on audit delay, (2) the effect of company’s profitability on audit delay, (3) the effect of solvability on audit delay, (4) the effect of auditor quality on audit delay and (5) the effect of auditor opinion on audit delay of companies listed on Indonesian Stock Exchange. The data population used in this research are all the companies that are listed in BEI. The sample were taken randomly using Slovin equation, as a result, there were 115 companies choosen from the population. The data were analise using double regresion analysis. The research result indicated that (1) company size has positive and significant effect on audit delay, (2) profitability has negative effect on audit delay, (3) solvability has positive and significant effect on audit delay, (4) ) auditor quality has negative effect on audit delay and (5) ) auditor opinion has negative effect on audit delay.
PERSEPSI KEMANFAATAN DAN PERSEPSI KEMUDAHAN DENGAN MINAT PENGGUNAAN SEBAGAI VARIABEL INTERVENING TERHADAP PERILAKU PENGGUNAAN SISTEM I Gst. Ngr Mayun Prabawalingga; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of the perception of usefulness and perceived ease with interest in the use as an intervening variable and its influence on the behavior of the system using Electronic Data Capture (EDC). The population in this study is the overall merchant using EDC systems PT. Indonesia Union Pay (Indopay) in Denpasar. Sampling was done by purposive sampling, with criteria merchants using EDC system Indopay in Denpasar. The samples used in this study is as much as 192 merchants. Technical analysis of the data used is Structural Equation Modeling (SEM). The results of this study show that: 1) Perception of expediency positive effect on the behavior of use, 2) Perceived ease positive effect on the behavior of use, 3) Perceived usefulness positively affects the desirability of using, 4) Perceived ease positive influence on interest in the use, 5) Interests of use positive effect on the behavior of use, 6) Perceived usefulness positively affects the usage behavior through the use of interest, 7) Perceived ease of use positively affects behavior through the use of interest.
PENGARUH AUDIT FEE, PERENCANAAN AUDIT, DAN RISIKO AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI I Komang Agus Julianto; I Ketut Yadnyana; I.D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Some cases which involved public accounting firm  prove that few of them still did some violations and have lack audit quality of financial statements. Audit quality is a possibility that the auditor will find and report violations within the client's financial statement. Results of previous studies show that the audit fee, audit plan, and audit risk have an effect on audit quality (Arisinta, 2013). Data collected method using quesionaire. The samples were 80 auditors were selected based on purposive sampling method. The samples were auditor who has at least two years of audit experience in public accounting firm in Bali with assumption that auditor already understand about the ethics in auditing and have a good capability of doing audit field.Data analysis technique used is multiple linear regression analysis. The results obtained are audit fee, audit plan, and audit risk have an positive effect on audit quality.
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2020 I Wayan Swastika Yuda Bramantha; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.03.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.082 KB) | DOI: 10.24843/EEB.2022.v11.i03.p06

Abstract

The purpose of this study is to find out how the potential financial difficulties of property & real estate companies on the IDX for the 2016-2020 period are based on the Altman Z-Score, Springate and Zmijewski methods. The population in this study are the top property & real estate companies on the IDX for the 2016-2020 period. The sample was selected as many as 5 companies with a number of observations for 5 years. The analytical technique used is the Altman Z-Score, Springate and Zmijewski methods. The results show how the potential for financial distress (financial distress) for property & real estate companies based on the Altman Z-Score, Springate, and Zmijewski methods for 5 years. By using the Altman Z-Score method, the results showed that there were no companies experiencing financial distress. While using the Springate method, it was found that all companies experienced financial distress. And for the Zmijewski method, the results show that there are no companies experiencing financial distress.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INITIAL RETURN PADA PENAWARAN SAHAM PERDANA I Gd Nandra Hary Wiguna; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Initial return been gains received by investors in the secondary market because the occurrence of underpricing on the stocks of companies that have an IPO. The aim of this research is to find an initial return of influence. The research  was done in Indonesia Stock Exchange (BEI) in corporations that made IPOs in 2009-2013 periods. The study sample as many as 78 company performed with sampling purposive technique. Multiple regression was used to analyze. The result of multiple regression analysis showed that corporation size and auditor reputation significantly have a negative effect on initial return. While financial leverage significantly has a positive effect on initial return. ROA, EPS, corporation life time, underwriter reputation and industrial sector do not have an effect on initial return. In the light of the result it can be concluded that the determinants of initial return are corporation size, financial leverage, and auditor reputation.
KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH MOTIVASI, KEPUASAN KERJA, DAN KOMPETENSI PADA KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Bali) Ni Luh Putu Ratna Wahyu Lestari; I Ketut Yadnyana; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain empirical evidence moderation organization's commitment to the influence of motivation, job satisfaction, and competence of auditors in the performance of auditors. Research on the relationship between the auditor motivation, job satisfaction, and competence in the performance of auditors has been done before which shows the results of different. The difference results of these studies completed through a contingency approach (contingency approach) and organizational commitment variable. This study uses primary data were collected by using a questionnaire. The number of samples in the study were as many as 62, were selected based method nonprobability sampling with purposive sampling technique. Data analysis technique used is moderation regression analysis (MRA). The result is there is no moderation of organizational commitment on motivational influence on the performance of auditors and job satisfaction in the performance of auditors. There moderation organizational commitment that strengthens the influence of the competence of auditors in the performance of auditors.
Co-Authors Ade Pratiwi Indasari Ajeng Asmi Mahaputeri Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Anak Agung Sintia Dewi Aulia Ayu Paramadina Christine Iryani Maamir Cokorda Bagus Darmawan Dewa Ayu Mas Putriari Nusantari Dewa Gede Agus Narayana Garry Wibowo Gde Deny Larasdiputra Gde Sandita Nugraha Gerianta Wirawan Yasa Grace Sarabecca Madaline Manalu Gusman Saputra I Dewa Gede Dharma Suputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gde Ary Wirajaya I Gde Harmanta I Gede Aditya Pramana I Gede Wahyu Indrawan I Gede Yoga Yudiana I Gst Agung Bagus Adhi Damanik I Gst. Ngr Mayun Prabawalingga I Gusti Agung Ayu Intan Fatmayoni I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Wulan Pradnyadewi I Gusti Putu Adi Diatmika I Kadek Dwi Agastya I Ketut Sujana I Komang Agus Julianto I Made Candiasa I Nyoman Suparta I Putu Sudana I Wayan Ramantha I Wayan Swastika Yuda Bramantha Ida Ayu Diah Karina Maheswari Ida Ayu Komang Tiara Pratistha Sari Ida Bagus Putra Astika Ida I Dewa Gede Paramarta Widnyana Indah Christina Carbaja K. Budiartha Kadek Agus Yogi Arta Kadek Ayu Radananda Sukmadewi Kadek Ririn Sinthya Dewi Kadek Rosita Dewi Indra Pratiwi Karina Pravita Ketut Nadia Anjani Putri Luh Komang Merawati Lukyta Saraswati Made Anggia Pramita Sukma Made Ani Setia Wulan Made Heny Urmila Dewi Made Yenni Latrini Made Yunita Chandra Dewi Maria M Ratna Sari, Maria M Ratna Maria Meiatrix Ratna Sari Naswan Suharsono Ni Gusti Ayu Ratih Anjelika Ni Kadek Indah Selvia Dewi Ni Kadek Lisa Rosita Komala Dewi Ni Kadek Listiani Ni Kadek Winda Ardiyani Ni Ketut Rasmini Ni Komang Abdi Tri Astini Ni Komang Ayu Harmawati Ni Luh Gede Santhi Kartikasari Ni Luh Nyoman Nitiari Ni Luh Putu Ratna Wahyu Lestari Ni Made Adi Erawati Ni Made Ayu Nita Adiyantari Ni Made Dwi Ratnadi Ni Made Dwi Umidyathi Karang Ni Made Puspa Pawitri Ni Made Wasasih Ni Made Werin Sarastyarini Ni Made Widyasari Ni Nyoman Ramdiani Ni Putu Aprilianti Tirta Dewi Ni Putu Ary Wulandari Ni Putu Ayu Ista Satiari Ni Putu Ayunda Prihantini Ni Putu Dewi Ariasih Ni Putu Nanda Ayunika Ni Putu Sri Harta Mimba Ni Putu Sumi Dyastari Ni Putu Widhi Gita Purana Dewi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Sukma Kartika Dewi Ni Wayan Supriyanti Nyoman Djinar Setiawina Nyoman Sutrisna Dewi Nyoman Trisna Herawati Nyoman Yudhi Hartawan Putu Agus Ardiana Putu Ardia Cahayanti Putu Sri Ariandani Putu Yoga Artanaya Sheryl Yuliana Senjaya Sudarsana Arka Sunitha Devi Surianingsih, Kadek Viona Rizqi Amelia Wayan Putra Valentino Anggara