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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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PENGARUH PARTISIPASI PENGANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN Ketut Yadnyana
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

Budgetary slack reflects the difference between the amount of the company's best estimate of the budget drawn up by managers to protect themselves from the risk of not achieving budget targets by means of a low budgeted revenues and budgeted costs are high. This study aimed to clarify the effect of budgetary participation and organizational commitment on the slack with environmental uncertainty as a moderating. The study sample consisted of 19 three-star hotels and above in the village of Ubud. There is a positive effect of participation on budgetary slack budgets. Negative influence of organizational commitment on budgetary slack, as well as environmental uncertainty moderates the relationship budgetary participation and organizational commitment on budgetary slack.
PENGUNGKAPAN PELAPORAN KEUANGAN MELALUI WEBSITE DAN FAKTOR-FAKTOR YANG MEMEGARUHI I Gusti Putu Adi Diatmika; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 21 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

Developments in the field of information technology affect companies in running a business, one of them by utilizing the internet media. The rapid development of the internet creates a new way for companies to facilitate communication with investors. The use of the Internet as a medium of information disclosure will facilitate investors in obtaining company information. Investors can obtain the required information by looking at the information presented on the company's website pages. This study was conducted with the aim to determine the effect of firm size, profitability, leverage, auditor reputation, public ownership, and new share offerings to the disclosure of financial reporting through the website. The sample in this study used 81 non-financial companies listed on the Indonesia Stock Exchange in 2015. Determination of the number of samples using proportional stratified random sampling method, then grouped by type of industry. This study uses secondary data in the form of annual reports of companies listing on the Indonesia Stock Exchange until 2015 as well as observation of the company website. Methods of data analysis using multiple linear regression. The results show only company size, leverage and new share offerings that significantly influence the disclosure of financial reporting through the website. Variable profitability, auditor reputation and public ownership have no significant effect on financial report disclosure through website.
Pengaruh Profitabilitas Pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi Ni Putu Dewi Ariasih; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 22 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.v22.i02.p29

Abstract

The purpose of this study is to analyze the effect of profitability on corporate value with Corporate Social Responsibility as a moderation variable. This research was conducted at the Manufacturing company registered by BEI in 2014-2016. The sampling method used is purposive sampling. Number of companies that meet the criteria is 78 companies that have related data mengai variables used. Data collection was done by non participant observation method. Technique Data analysis used is test of Moderated Regression Analysis (MRA). Based on the result of research, show that profitability have a significant positive effect to company value, Corporate Social Responsibility able to moderate the influence of profitability at company value. The study also found that Corporate Social Responsibility weakens the effect of profitability on corporate value. Keywords: Profitability, Corporate Value, Corporate Social Responsibility
The influence of the utilization, use, trust, and ability of information system user technique Accounting for employee performance On the people's credit banks in Badung regency Ni Kadek Indah Selvia Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 25 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.v25.i01.p28

Abstract

Companies need an accounting information system that is useful for long-term life of the company where the technology can improve employee performance. The purpose of this study is to determine the effect of interest in the use, use, trust, and ability of user information systems accounting techniques on employee performance. The population in this study are employees who use the accounting information system contained in Rural Banks in Badung regency. Where is the BPR in Badung regency numbered 52 BPR. The sample used in this study is as many as 100 respondents The number of samples obtained by using slovin formula. Data analysis used in this research is multiple regression analysis. This study found that interest in utilization, use, trust, and technical ability of user accounting information system have a positive effect on employee performance. This shows the four variables are able to improve employee performance. Keywords: interest in utilization, usage, trust, user technique capability, employee performance.
Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kinerja Karyawan BPR Kabupaten Gianyar Grace Sarabecca Madaline Manalu; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p04

Abstract

This study aims to determine the effect of the use of information technology, the effectiveness of accounting information systems, and internal control systems on employee performance. This research was conducted at the Bank Perkreditan Rakyat (BPR) in Gianyar with 140 respondents. Respondent data obtained through a questionnaire, analyzed by multiple linear regressions. The Result Showed That The higher the use of information technologyat the BPR in Gianyar, it can improve employee performance. Keywords: Information Technolog; Information System Effectiveness; Internal Control; Employee Performance.
Pengaruh Good Corporate Governance Dan Kinerja Keuangan Pada Harga Saham Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 Ni Nyoman Ramdiani; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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 determine the relationship between good corporate governance and financial performance at the price of banking stocks listed on the Indonesia Stock Exchange in 2009-2011. Good corporate governance is proxied by the proportion of independent commissioners and the number of audit committee members. Financial performance is proxied by ROA, LDR and CAR. The data analysis technique used in this study were multiple linear regression analysis techniques. The analysis showed that the number of members of the audit committee and the ROA effect on bank stock prices, while the proportion of independent commissioners, LDR and CAR had no effect on the price of bank shares. Keywords: corporate governance, financial performance, stock prices
KEMAMPUAN UKURAN PERUSAHAAN MEMODERASI PENGARUH LEVERAGE PADA AUDIT DELAY Karina Pravita; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 18 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 time span between the date of the financial statements issued after audited by an independent auditor who passes the final limit of accuracy with the expiry date of the publication financial statements in accordance with Bapepam-Financial Statements. Audit delay is measured quantitatively in the number of days between the date of the closing of the company until the date of signing of the audited statements. This study aimed to determine the size of the company as a moderating influence on audit delay leverage. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The samples used as many as 101 companies with a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The analysis showed that the size of the company's moderate leverage effect on audit delay which weakens the influence exerted leverage on audit delay.
PENGARUH PARTISIPASI PENGANGGARAN, KOMITMEN ORGANISASI, DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN Ni Luh Nyoman Nitiari; Ketut Yadnyana
E-Jurnal Akuntansi Vol 11 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

Budgetary slack reflects the difference between the amount of the company's best estimate of the budget drawn up by managers to protect themselves from the risk of not achieving budget targets by means of a low budgeted revenues and budgeted costs are high. This study aimed to clarify the effect of budgetary participation and organizational commitment on the slack with environmental uncertainty as a moderating. The study sample consisted of 19 three-star hotels and above in the village of Ubud. There is a positive effect of participation on budgetary slack budgets. Negative influence of organizational commitment on budgetary slack, as well as environmental uncertainty moderates the relationship budgetary participation and organizational commitment on budgetary slack.
Motivasi Gelar, Pertimbangan Pasar Kerja dan Niat Mahasiswa Akuntansi Mengikuti Ujian Sertifikasi CA Kadek Ririn Sinthya Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 34 No 5 (2024)
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.2024.v34.i05.p09

Abstract

This research aims to determine the effect of degree motivation and job market considerations on the intention of accounting students to take the CA certification exam because, the increase in the number of accounting graduates that is currently happening is not accompanied by an increase in the number of Chartered Accountants (CA). While the work association is getting tighter. The research population was 543 with a total sample of 229, selected using the convenient sampling method. The data collection method is the survey method using questionnaires. The data analysis technique used is Multiple Linear Regression. The results show that degree motivation and job market considerations have a positive and significant influence on the intentions of accounting undergraduate students to take the CA certification exam. Keywords: Motivation; Job Market Considerations; Intentions
Faktor-Faktor Yang Mempengaruhi Minat dan Perilaku Penggunaan Sistem E-Filing Di Kota Denpasar dengan Model UTAUT Ni Kadek Lisa Rosita Komala Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 21 No 3 (2017)
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.2017.v21.i03.p23

Abstract

Direktorat Jenderal Pajak mulai melakukan modernisasi sistem perpajakan pada tahun 2002. Salah satu hasil modernisasi tersebut adalah e-Filing. e-Filing dikeluarkan oleh Direktorat Jenderal Pajak guna mempermudah pelaporan SPT Tahunan wajib pajak dan administrasi perpajakan Indonesia. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi minat dan perilaku penggunaan sistem e-Filing dengan menerapkan model Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini mengambil lokasi di Kota Denpasar. Penelitian ini menggunakan rumus Slovin. Jumlah sampel yang diambil sebanyak 100 orang pengguna e-Filing, dengan metode pengambilan sampel yaitu accidental sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa variabel ekspektansi kinerja, ekspektansi usaha, pengaruh sosial berpengaruh positif terhadap minat penggunaan sistem e-Filing, kondisi yang memfasilitasi dan minat penggunaan berpengaruh positif terhadap perilaku penggunaan sistem e-Filing. Kata Kunci: UTAUT, ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, kondisi yang memfasilitasi, minat penggunaan, dan perilaku penggunaan
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