Article Per Year (5 Year)
p-Index From 2020 - 2025
6.318
P-Index
This Author published in this journals
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

Published : 90 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 90 Documents
Search

 5   6   7   8   9 
PENGARUH GOOD CORPORATE GOVERNANCE, KEPEMILIKAN KELUARGA DAN KEPEMILIKAN INSTITUSIONAL PADA BIAYA EKUITAS PERUSAHAAN MANUFAKTUR Viona Rizqi Amelia; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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

Abstract

The purpose of this study was to determine the effect of good corporate governance, family ownership and institutional ownership against the cost of equity. The sample used in this study amounted to 165 companies manufacturing sub-sectors of basic industry and chemical listed in 2010-2014. The data analysis technique used in this research is multiple linear regression analysis. Based on the analysis a significant negative effect of good corporate governance to the cost of equity, positive significant effect of family ownership against the cost of equity, and a significant negative effect on the cost of institutional ownership of equity.
LIKUIDITAS MEMODERASI PENGARUH PROFITABILTAS DAN INVESTMENT OPPORTUNITY SET (IOS) PADA KEBIJAKAN DIVIDEN Putu Sri Ariandani; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 17 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability on dividend policy, determine the effect of investment opportunity set on dividend policy, determine the effect of profitability on dividend policy with liquidity as moderating variable and determine the effect of investment opportunity set on dividend policy with liquidity as moderating variable. This study was performed on manufacturing companies listed in Indonesia Stock Exchange during the years 2012-2014. The sampling method that used is non-probability sampling with purposive sampling technique. Data collection method is a non-participant observation. Samples from this study as many as 30 companies. Data analysis technique is analysis moderate analysis (MRA). The results of the analysis show that profitability of positive and significant effect on dividend policy, IOS has no effect on dividend policy, liquidity can’t  moderate the effect of profitability on the dividend policy and liquidity can’t moderate effect of IOS on dividend policy.
VALUE FOR MONEY PAJAK REKLAME DAN PENERANGAN JALAN KOTA DENPASAR DAN KABUPATEN BADUNG Ni Wayan Supriyanti; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 10 No 2 (2015)
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

Abstract

The purpose of this research is to know the comparative degree application of the concept of value for money in tax revenues ads and tax of roads between towns denpasar with district badung 2009-2013 years.Engineering analysis used is technique quantitative analysis by uses statistics descriptive.Based on the analysis known that level economical and efficiency city denpasar and regent badung in tax revenues reeklame and tax of roads were very efficient.Level effectiveness city denpasar in tax revenues ads and street lighting and effectiveness district badung in tax revenues street lighting were very effective, but effectiveness acceptance of tax revenues in thousand badung appertain very effective.
Pengaruh Penerapan GCG dan Budaya Tri Hita Karana pada Kinerja Keuangan Lpd Di Kabupaten Jembrana Ni Komang Abdi Tri Astini; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 27 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.v27.i01.p04

Abstract

The purpose of this study was to determine the effect of the application of good corporate governance and tri hita karana culture on the financial performance of LPD in Jembrana Regency. This research was conducted in all LPD in Jembrana regency. The number of samples used is 61 LPD, with non probability sampling techniques and saturation sampling methods. Data collection is done through questionnaires and non-participant observation. The analysis technique used is multiple linear regression. The results of hypothesis testing indicate that good corporate governance and the tri hita karana culture partially have a positive effect on the financial performance of LPD in Jembrana regency. This shows that the better implementation of the components of good corporate governance and the tri hita karana culture will be able to improve the financial performance of LPD in Jembrana regency. Keywords: Good corporate governance, tri hita karana culture, financial performance
PENGARUH STRUKTUR PENGENDALIAN INTERN TERHADAP KELANCARAN PENGEMBALIAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KOTA DENPASAR Lukyta Saraswati; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 7 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh struktur pengendalian intern terhadap kelancaran pengembalian kredit pada koperasi simpan pinjam di Kota Denpasar. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa penilaian kesehatan koperasi  dan data primer berupa jawaban responden dari pengumpulan data kuisioner. Penelitian ini menggunakan metode purposive sampling dalam penentuan sampel, dan ada 34 sampel yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda untuk teknik analisis datanya, dimana hasil penelitian menunjukkan variabel lingkungan pengendalian dan informasi komunikasi berpengaruh positif terhadap kelancaran pengembalian kredit sedangkan penilaian risiko, aktivitas pengendalian dan pemantauan tidak berpengaruh terhadap kelancaran pengembalian kredit pada koperasi simpan pinjam di Kota Denpasar. Kata kunci: coso, kelancaran pengembalian kredit, struktur pengendalian internal
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN JIWA KEWIRAUSAHAAN TERHADAP KUALITAS INFORMASI AKUNTANSI Ida Ayu Komang Tiara Pratistha Sari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 18 No 2 (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

Abstract

The quality of accounting information is part of the measurement of the effectiveness of an information system. This study aimed to examine the effect of sophistication of information technology and the entrepreneurial spirit of the quality of accounting information. Research was conducted on students in the entrepreneurial community in the Youth Entrepreneurial Faculty of Economics and Business, University of Udayana. The number of samples obtained by 55 samples by purposive sampling technique. Data were collected using a questionnaire. The analysis technique used is multiple linear regression analysis. The result of this study indicate that the sophistication of information technology and entrepreneurial spirit positive effect on the quality of accounting information. Relations sophistication of information technology with the quality of accounting information is the process of assessing the financial statements still manually requires a long time, now using accounting software in the modern era to help the inspection easier work.
IMPLIKASI MODEL UTAUT DALAM MENJELASKAN FAKTOR NIAT DAN PENGGUNAAN SIPKD KABUPATEN TABANAN Ida I Dewa Gede Paramarta Widnyana; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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

Abstract

Model Unified Theory of Acceptance and Use of Technology (UTAUT) used in this study to explain factors of interest and the use of financial management information system (SIPKD) on 42 SKPDs Tabanan Regency. The results of this study are based on 77 answers SIPKD operators who responded. Respondents were determined using nonprobability and purposive sampling technique. Researchers distributed questionnaires to collect data and tested by multiple linear regreli analysis techniques. UTAUT were tested in this study are prepared on the 2 dependent variable is the intention to use and system usage behavior as well as four independent variables are expectations of performance, effort expectancy, social influence and support conditions. Results of the study showed no effect on the effort expectancy of intention to use but performance expectations and social influence significant positive effect on intention to use. Supporting conditions and interest significant positive effect on system usage behavior.
Pengaruh Kompetensi Karyawan, Motivasi Kerja, Dan Kepuasan Kerja Terhadap Kinerja Sistem Informasi Akuntansi Di LPD Wayan Putra Valentino Anggara; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p29

Abstract

More practical data processing through the application of SIA with application programs, but the level of knowledge of human resources in the field of information technology is still limited. In general, the problems of the LPD in Tegallalang District are caused by a lack of quality human resources. The research objective was to determine the effect of employee competency, work motivation, and job satisfaction on the performance of accounting information systems in the LPD of Tegallalang District. The study population included LPD in Tegallalang District, which numbered 43 LPD. The sampling technique used in this study is a saturated sample technique. The hypothesis was tested using multiple linear regression analysis. The results showed that the influence of employee competency, work motivation, and job satisfaction had a positive and significant effect on the performance of accounting information systems. Keywords: Performance of accounting information systems, employee competencies, work motivation, job satisfaction.
Jumlah Kredit dan Suku Bunga terhadap Profitabilitas dengan Kualitas Kredit sebagai Pemoderasi Ni Kadek Winda Ardiyani; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p13

Abstract

Profitability is very important for a company because it is one of the bases used to assess the condition of a company. The purpose of this study was to obtain empirical evidence regarding the effect of the amount of credit extended and interest rates on profitability with credit quality as a moderator. This research was conducted at LPD in Buleleng Regency. The number of samples taken using the non-probability sampling method with purposive sampling technique obtained as many as 42 samples. Data collection was carried out using non-participant observation methods with documentation techniques. The analysis technique used is multiple linear regression and Moderated Regression Analysis. According to the findings of the data analysis, the amount of credit distributed has a positive and significant effect on profitability and interest rates have no significant effect on profitability. This study also shows that credit quality weakens the influence of the amount of credit extended and interest rates on profitability. Keywords: Profitability; Interest Rate; Credit Quality
Pengaruh Efektivitas Penggunaan dan Kepercayaan Pada Teknologi Sistem Informasi Terhadap Kinerja Individual di PT PLN (Persero) Distribusi Bali Area Pelayanan Denpasar Christine Iryani Maamir; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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

Abstract

ABSTRAK Penerapan teknologi dalam perusahaan hendaknya mempertimbangkan pemakai teknologi sistem informasi sehingga teknologi sistem informasi tersebut dapat dimanfaatkan sesuai dengan tugas dan kemampuan pemakai demi tercapainya kinerja individual yang tinggi. Hal yang diperlukan oleh pemakai teknologi sistem informasi agar pemakai merasa bahwa teknologi sistem informasi yang diterapkan dapat meningkatkan kinerja individual adalah kepercayaan. Penelitian ini dimaksudkan untuk mengetahui apakah terdapat pengaruh antara teknologi sistem informasi dan kepercayaan terhadap kinerja individual. Data dalam penelitian ini diperoleh melalui observasi, wawancara dan kuesioner. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda dan uji t-tes yang sebelumnya dilakukan pengujian instrumen penelitian antara lain uji validitas, reliabilitas dan uji asumsi klasik. Dari uji validitas dan reliabilitas disimpulkan bahwa semua item pertanyaan dalam kuesioner layak digunakan dalam penelitian. Demikian pula dari pengujian asumsi klasik yang dilakukan diperoleh simpulan bahwa model regresi yang dilakukan bebas dari masalah heteroskedastisitas dan variabel – variabel penelitian mempunyai distribusi data yang normal. Hasil uji t-tes menunjukkan bahwa efektivitas penggunaan teknologi sistem informasi (X1) berpengaruh positif dan siginifikan terhadap kinerja individual (Y), yang berarti terbuktinya hipotesis pertama, dibuktikan dengan tingkat signifikansi sebesar 0,000. Hipotesis kedua juga terbukti yaitu bahwa kepercayaan akan teknologi sistem informasi berpengaruh positif dan signifikan terhadap kinerja individual (Y), dibuktikan dengan tingkat signifikansi sebesar 0,000. Hasil regresi berganda menunjukkan bahwa efektivitas penggunaan teknologi sistem informasi (X1) dan kepercayaan  pada teknologi sistem informasi (X2) secara serempak berpengaruh positif dan signifikan terhadap kinerja individual (Y). Pengaruh variabel X1 dan X2 terhadap Y adalah sebesar 66,70 %.   Kata kunci : teknologi sistem informasi, efektivitas penggunaan teknologi   informasi, kepercayaan pada teknologi informasi, kinerja individual
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