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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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Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi Anak Agung Gede Pradnyana Dwipa; Ni Made Dwi Ratnadi; I Ketut Yadnyana; Ketut Budiartha
E-Jurnal Akuntansi Vol 33 No 7 (2023)
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.2023.v33.i07.p11

Abstract

This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics. Keywords: Ethical Decisions; Ethics; Situational Factors; Professional Commitment
PENGARUH MOTIVASI PADA MINAT MAHASISWA NON AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Ni Putu Sumi Dyastari; I Ketut Yadnyana
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 study aimed to examine the effect of motivation on student interest in non-accounting for follow PPAk. This research was conducted at the Faculty of Economics and Business, University of Udayana in non-accounting students regular forces S1 2012. The sampling method this research is non probability sampling method with saturated sampling technique. Data were collected using a questionnaire survey techniques. Respondents of this study as many as 185 people. Model analysis of the data used is multiple linear regression. Results of studies have shown that the variable analysis of social motivation, motivation quality, career motivation, economic motivation positive effect on the interest of non-accounting students to attend Professional Accounting Education (PPAk). This suggests that non-accounting  students at the Faculty of Economics and Business, University of Udayana assume Professional Accounting Education is an education that can increase student knowledge in the field of accounting so that it can become a professional accountant.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan Ni Made Widyasari; Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p04

Abstract

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA PERUSAHAAN MANUFAKTUR I Gede Aditya Pramana; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 16 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

Implementation of social responsibility (CSR) has been widely applied to various types of companies, including the non-profit corporation. This is because the implementation of CSR is able to affect the company's performance. This reasearchin on companies on the Stock Exchange period 2011-2013. Samples were taken deliberately so as much as 55 used as a sample. With a simple linear regression analysis obtained results of this study as follows, CSR disclosured significant impact on the return on assets (ROA) and the cumulative abnormal return (CAR). It means that CSR disclosure by the company will provide a positive and significant effects on the company's financial performances & the performance enterprise market. This means that with the penggungkapan CSR company, then chances, trespon positively by investors and many investors who invest in the company that led to the increased performance of the company.
Pengaruh Profitabilitas dan Leverage Pada Earning Response Coefficient Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Nyoman Sutrisna Dewi; I Ketut Yadnyana
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.p14

Abstract

This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample obtained was 58 companies with 174 observations. Determination of the sample using non probability sampling method with purposive sampling technique. The data analysis technique used is the Moderated Regression Analysis test. Based on the results of this study it was found that profitability and leverage had a negative effect on the ERC. The higher the company makes a profit and the higher the leverage level it has, the lower the ERC value of the company. It was found that Company size can weaken the influence of profitability on the ERC and company size can strengthened the influence of leverage on the ERC. Keywords: Profitability, leverage, company size, earnings response coefficient
PENGARUH AUDIT DELAY, OPINI AUDIT, REPUTASI AUDITOR DAN PERGANTIAN MANAJEMEN PADA VOLUNTARY AUDITOR SWITCHING Ni Made Puspa Pawitri; Ketut Yadnyana
E-Jurnal Akuntansi Vol 10 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

This research was conducted to re-analyze the influence of audit delay, audit opinion, auditor reputation and management change on voluntary auditor switching. The data used are external secondary data from the annual report of real estate and property companies in 2009-2013 period with a nonparticipant observation methods obtained by accessing the official website of the IDX and ICMD. Based on purposive sampling method, obtained 27 companies sampled. Using logistic regression analysis, this research attempts to examine empirically the influence of audit delay, audit opinion, auditor reputation and management change of voluntary auditor switching. Results of this research show that audit delay, auditor reputation and management change have a significant effect on voluntary auditor switching. The test results also show that the audit opinion has no significant effect on voluntary auditor switching.
Pengaruh Karakteristik Sumber Daya Manusia Pada Efektivitas SIMAK BMN Ni Putu Ayu Ista Satiari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 30 No 3 (2020)
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.2020.v30.i03.p12

Abstract

The purpose of this study was to determine the effect of human resource characteristics on the effectiveness of SIMAK BMN. This research was conducted in the Denpasar KPKNL work unit. The number of samples used was 118 work units with non-probability sampling method, namely saturated sampling technique. The analysis technique used is multiple linear analysis. Based on the results of research conducted stated that the level of education, training, experience and motivation has a positive effect on the effectiveness of SIMAK BMN. This means that the high perception of SIMAK BMN operators regarding the educational benefits received is higher with training material that is fun, easy to understand and apply and the more experience the operator has and the higher the motivation of the operator, the effectiveness of SIMAK BMN increases. Keywords: Level Of Education; Training; Experience; Motivation, Effectiveness Of SIMAK BMN.
Pengaruh PENGARUH KINERJA LINGKUNGAN PADA KINERJA KEUANGAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING I Gst Agung Bagus Adhi Damanik; I Ketut Yadnyana
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

Saat ini permasalahan lingkungan semakin menjadi perhatian oleh banyak pihak. Salah satu penyebab permasalahan ini ialah akibat dari aktivitas operasi perusahaan. Hal ini diakibatkan karena perusahaan enggan untuk mengeluarkan biaya dalam mengelola lingkungan dan lebih mengutamkan keuntungan dari segi finansial. Akibat dari diabaikannya permasalahan lingkungan, kini masyarakat serta pemerintah menuntut agar perusahaan dapat mengelola lingkungan dengan baik, oleh karena itu Pemerintah Republik Indonesia menerapkan kebijakan melalui Kementrian Lingkungan Hidup (KLH) membentuk Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) untuk meningkatkan peran perusahaan terhadap lingkungan. Adapun tujuan dari penelitian ini yaitu melihat pengaruh kinerja lingkungan terhadap kinerja keuangan dengan CSR sebagai variable intervening. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2011-2015. Jumlah sampel 37 perusahaan yang diperoleh dengan teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil pengujian pada penelitian ini menunjukkan kinerja lingkungan berpengaruh positif pada pengungkapan corporate social responsibility. Kinerja lingkungan dan pengungkapan corporate social responsibility berpengaruh positif pada kinerja keuangan. Kinerja lingkungan secara signifikan berpengaruh positif pada kinerja keuangan melalui pengungkapan corporate social responsibility. Hal ini menunjukkan pengungkapan corporate social responsibility mampu memediasi hubungan antara kinerja lingkungan dengan kinerja keuangan.
Pengaruh E-Commerce dan Efektivitas Kerja Pengguna Terhadap Kinerja Perusahaan Pada Usaha Kecil dan Menengah di Denpasar Ni Made Werin Sarastyarini; I Ketut Yadnyana
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.p09

Abstract

The purpose of this study is to determine the effect of e-commerce and effectiveness of the user'swork on the company's performance on small and medium enterprises in Denpasar. The sampletaken is 88 of 766 SMEs using e-commerce in Denpasar. The sample in this research is determinedby probability sampling method with simple random sampling technique. Data collection was donethrough survey obtained by distributing questionnaires to the respondents. Respondents in thisstudy are business actors. Analytical technique used multiple linear regression with SPSS 22.0software. The results showed that the performance of companies in small and medium enterpriseswill increase if the business actors using e-commerce in running and developing business andimprovement on the effectiveness of e-commerce users will be followed also by improving theperformance of companies in small and medium enterprises thatuse e- commerce in Denpasar. Keywords: E-Commerce, User Work Effectiveness, Corporate Performance
Pengaruh Profitabilitas, Growth Opportunity, Likuiditas, dan Struktur Modal Pada Nilai Perusahaan Ade Pratiwi Indasari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 22 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.v22.i01.p27

Abstract

Companies that have go public in general are trying to increase the prosperity of investors through the improvement of corporate value which is the perception of investors to the success rate of the company to provide prosperity for shareholders. One of the methods used to analyze company value is by using Price to Book Value (PBV). This study aims to analyze the effect of profitability, growth opportunity, liquidity, and capital structure at the value of the company. The research population is all banking companies listed in Indonesia Stock Exchange period of 2012-2016 amounting to 43 bank companies and sample in research is 17 companies. This research type is descriptive research of quantitative. Financial statement data obtained by accessing the official website of Indonesia Stock Exchange. The results show that profitability, growth opportunity, and capital structure have a positive effect on firm value, while liquidity has no effect on firm value. Keywords: Profitability, growth opportunity, liquidity, capital structure, firm value
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