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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 Pelatihan, Kemampuan Teknik Pemakai Sistem Informasi Akuntansi dan Dukungan Manajemen Puncak Pada Kinerja Individual Ni Made Ayu Nita Adiyantari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 27 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.v27.i03.p06

Abstract

Employees who work in companies are expected to do their responsibility and gives accurate and reliable information on time. Factors that can affect the performance of each individual must always be considered by the company in order to achieve optimal individual performance. This research was conducted at PT. BPR Bank Kertiawan. The sampling technique used is a saturated sample technique. The number of respondents used is 80 employees. This study use multiple linear regression analysis as the analysis technique. The results of this study indicate that training, the ability to use SIA techniques, and top management support have a positive and significant influence on individual performance at PT. BPR Bank KertiawanKeywords : Training, top management support, AIS user technical capabilities, individual performance
PENILAIAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DI ALFA MART Gusman Saputra; Yadnyana I Ketut
E-Jurnal Akuntansi Vol 13 No 3 (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 study focuses on how effectively Application of Accounting Information Systems (AIS) Computer Based on the Alfa Mart in the district. Kuta which is expected to provide an overview of the quality of the products and services provided along with advances in information systems and technolog. Variable in the assessment of the effectiveness of this research include data security, accuracy, relevance, variations reports, time, physical comfort, and quality of information. Method of observation, interviews and questionnaires used in the process of data collection and quantitative analysis techniques using a Likert scale data analysis techniques. Total score of 9974 is included in the Effective Criteria ( KE ) = 8575 < TO ? 11147.5. However, although included in the Effective Criteria ( KE ) to further improve the implementation of information systems that are better advised to further improve the prevention of damage caused by computer viruses to up- date antivirus each month.
PENGARUH EFEKTIVITAS SIA DAN PENGGUNAAN TEKNOLOGI INFORMASI PADA KINERJA INDIVIDUAL DENGAN INSENTIF KARYAWAN SEBAGAI PEMODERASI I Gusti Agung Ayu Intan Fatmayoni; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 19 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

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Abstract

The role of incentives are expected to stimulate employee discipline to increase productivity and work performance of employees to achieve company goals. This research was conducted in Manufacturing Company Bad Ass Garment Factory. The purpose of research to find out the test results influence the effectiveness of the accounting information system and the use of information technology on the performance of individual employees with incentive as moderating. 52 samples selected by purposive sampling technique. The hypothesis is tested by using multiple linear regression analysis and moderation regression analysis. The result of the analysis is the level of effectiveness of the accounting information system and the use of information technology has positive influence on individual performance. Employee incentives could strengthen the influence of the effectiveness of information systems against individual performance incentives while the employee is not able to moderate the effect of the use of information technology to individual performance.
Sales Growth Memoderasi Pengaruh Intensitas Aset Tetap dan Profitabilitas Pada Tax Avoidance I Kadek Dwi Agastya; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p06

Abstract

Tax revenue in Indonesia has decreased since 2020. The decline in tax revenue in Indonesia can be caused by the implementation of tax avoidance policies. The purpose of this study is to empirically examine the effect of fixed asset intensity and profitability on tax avoidance in the food and beverage sub-sector for companies listed on the IDX in 2012–2021, which is moderated by sales growth. The sample for this study was 12 companies with 120 amateurs obtained by purposive sampling technique. The research data was processed using SPSS software and analyzed using the MRA test. The test results obtained showed that the intensity of fixed assets and profitability showed a negative effect on tax avoidance, sales growth had no effect on moderating the intensity of fixed assets on tax avoidance, and sales growth strengthened the effect of profitability on tax avoidance. Keywords: Fixed Asset Intensity; Profitability; Sales Growth; Tax avoidance
Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM Ni Luh Gede Santhi Kartikasari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p10

Abstract

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula. The sampling method in this study is accidental sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that tax knowledge, tax sanctions and awareness of taxpayers have a positive effect on tax compliance of SMEs. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, INVESTMENT OPPORTUNITY SET DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR I Gede Yoga Yudiana; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 15 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 is an empirical study to test the effect of managerial ownership variable, leverage, investment opportunity set, and profitability on the dividend policy as measured by dividend payout ratio of manufacturing companies listed in Indonesia Stock Exchange with the observation period 2011-2013. Determination samples using purposive sampling technique through certain criteria in order to obtain a sample of 126 companies of observation. The analysis technique used in this research is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a level of significance of 5%. It also made the classic assumption test including normality test, multicolinearity test, test and test heteroskedastisitas autokorelasi. The result analysis shows that managerial ownership has no effect on dividend policy, while leverage and investment opportunity set negative effect on dividend policy, as well as a positive effect on profitability dividend policy.
PERSEPSI DAN MINAT MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS UDAYANA TERHADAP PROFESI AKUNTAN PUBLIK I Gusti Agung Krisna Lestari, I Ketut Yadnyana
E-Jurnal Akuntansi Vol 3 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

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui  persepsi dan minat mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana terhadap profesi akuntan publik. Guna mengetahui hal tersebut digunakan kuesioner yang disebarkan kepada seluruh mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana, baik itu program regular, non regular (ekstensi), diploma tiga dan program PPAk dengan ketentuan sudah mengikuti mata perkuliahan Pengauditan I. Metode pengambilan sampel yang digunakan adalah convenience sampling.  Jumlah responden yang disebarkan sebanyak 105 responden, sedangkan yang dapat digunakan untuk analisis lebih lanjut sebanyak 100 jawaban responden. Dalam penelitian ini digunakan model analisi  regresi linear bergandaa dengan  melihat goodness of fit yakni koefisien determinasi, nilai statistik F dan statistik t. Hasil analisis penelitian ini menunjukkan bahwa mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana memiliki persepsi dan minat yang positif terhadap profesi akuntan publik. Hal ini menunjukkan bahwa posisi profesi akuntan publik di mata mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana merupakan profesi yang dihormati dan prestisius di Indonesia, ini menunjukkan adanya ketertarikan mahasiswa terhadap profesi akuntan publik melihat profesi akuntan publik  merupakan profesi yang dipandang menjanjikan dan memiliki jenjang karir yang lebih jelas kedepannya. Kata kunci: Persepsi Mahasiswa, Minat Mahasiswa dan Profesi Akuntan Publik
EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL: STUDI KASUS PADA PT HUTAMA KARYA (PERSERO) Ni Putu Widhi Gita Purana Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 12 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

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Abstract

Internal control can improve the accuracy and confidence of accounting information data by preventing errors. There are five components of internal control as a process to produce adequate control. The purpose of this study was to assess the effectiveness of internal control at PT Hutama Karya ( Persero ) Regional Office IV. This research is a quantitative descriptive . The sampling was purposive sampling method , and there are 15 samples. Data collection method used was a questionnaire technique. Based on calculations that are based on respondent's answers regarding internal control PT Hutama Karya ( Persero ) Regional Office IV, which fit into the category quite effective.
Market Reaction to the Announcement of the Enactment of the Presidential Regulation on the Investment Business Sector Kadek Rosita Dewi Indra Pratiwi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 35 No 3 (2025)
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 purpose of the study was to examine the market reaction to the announcement of the enactment of Presidential Regulation No. 10 Year 2021. This research uses an event study approach. The population in this study are all companies that are included in the Kompas 100 index on the IDX for the 2020-2021 period and the research sample was taken using the purposive sampling method which resulted in 81 companies. The analytical technique used in this study is the one sample t-test, paired sample t-test, and Wilxocon signed test. The results of the analysis show that there is a market reaction to the announcement of the enactment of Presidential Regulation No. 10 of 2021 concerning the investment business sector as seen from the significant cumulative abnormal return (CAR) on the days around the announcement, and the difference in cumulative abnormal return (CAR) before and after the announcement. Keywords: Market Reaction; Event Study; Presidential Regulation No. 10 Of 2021; Abnormal Returns; Trading Volume Activity.
PENGARUH STRUKTUR KEPEMILIKAN, FINANCIAL DISTRESS DAN AUDIT TENURE PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN Dewa Gede Agus Narayana; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 18 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

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Abstract

Financial statements and its delivery to public in timely manner is a qualitative characteristics of information for the achievement of  relevance  information. Timeliness in publication of company's financial statements may result in the increase users' trust in financial statements information. This study has objective to obtain empirical evidence of influence of the ownership structure, financial distress and audit tenure on timeliness of financial statements publication. Which is used as the study population is all that  ninth-sector companies listed on Indonesia Stock Exchange, method of determining sample is probability sampling, particularly proportionate stratified random sampling in the period 2012-2014. Obtained sample of 216 companies with 249 observations and then the analysis was done by using multiple linear regression. Analysis results showed that managerial ownership and tenure audit does not affect the timeliness of the financial statements publication. Institutional ownership and financial distress affects the timeliness of financial statements publication.
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