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All Journal AKUNTABILITAS Kertha Semaya Kertha Negara : Journal Ilmu Hukum PIRAMIDA Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of International Conference Proceedings Innovative: Journal Of Social Science Research INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Journal of Management, Economic, and Financial Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Economics, Accounting, and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
I Gusti Ayu Made Asri Dwija Putri
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility Komang Rimba Rainugraha Tista; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p03

Abstract

Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure. Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.
Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia Tahun Anggaran 2015-2017 Petrus Kakadir; I Gusti Ngurah Agung Suaryana; I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p04

Abstract

This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.
Implementasi Good Corporate Governance, Budaya Organisasi dan Kinerja Manajerial pada Hotel Berbintang di Kabupaten Badung Ni Wayan Prita Wanda Hilldayani; I Gusti Ayu Made Asri Dwija Putri; Ni Putu Sri Harta Mimba; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p04

Abstract

Performance is the result of work that can be achieved by a person or group in the company in accordance with the authority and responsibility in an effort to achieve company goals. Badung Regency has the most number of star-rated hotels in Bali. Many factors can affect performance including Good Corporate governance (GCG) and organizational culture. The research objective is to determine the effect of GCG principles and organizational culture on managerial performance. The study was conducted in 61 star hotels in Badung Regency. The data analysis technique used is multiple linear regression analysis. This study shows the results that the variable Independence and Organizational Culture has a positive effect on managerial performance, while the variables Transparency, Accountability, Responsibility and Fairness do not affect managerial performance. Keywords: Managerial Performance; Good Corporate Governance; Organizational Culture.
Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar Putu Krishna Araytsha Mahaendrayasa; Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i02.p04

Abstract

Good Corporate Governance is a corporate governance that explains the relationship between all stakeholders in organized and organized business. Principles of Good Corporate Governance need to be applied by LPDs, as they can reduce agency conflict between LPD owners and LPD Managers, thus increasing the performance of LPDs. Corporate Governance contains the concept of separation between ownership and control of the company. Company managers are authorized to run the company and make decisions on behalf of the owner. With information owned, managers can act only to benefit themselves by sacrificing the interests of the owner, so that the information conveyed to the owner is not in accordance with the actual company conditions. The success of LPD can be seen from LPD health level. This study aims to determine the influence of Good Corporate Governance principles (transparency, accountability, responsibility, independency, and fairness) on the financial performance of Lembaga Perkreditan Desa (LPD) in Denpasar City. The number of samples used in this study were 35 LPDs with 70 respondents. Determination of sample using nonprobability sampling method with saturated sample technique. Analytical technique used is multiple linear regression, and previously done instrument testing and classical assumption test for the accuracy of regression analysis results. Based on the result of hypothesis pengujiam known that the principles of Good Corporate Governance: accountability, independency, and fairness have positive and significant influence, while transparency and responsibility have positive and insignificant effect on financial performance of LPD in Denpasar City.
ANALISIS KOMPARATIF KINERJA KEUANGAN ALLIANZ LIFE INDONESIA DENGAN PT PRUDENTIAL LIFE ASSURANCE i made chandra mandira; igam asri dwija putri
E-Jurnal Akuntansi Vol 8 No 2 (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

The purpose of this study was to determine the financial performance and the average difference in the financial performance of insurance company Allianz Life Indonesia and PT. Prudential Life Assurance. This study used a different test independent (paired sample t-test). The results of analysis show that there are differences in average financial performance in the insurance company Allianz Life Indonesia and PT. Prudential Life Assurance. Risk Based Capital (RBC) Allianz Life Indonesia and PT. Prudential Life Assurance is healthy and safe for more than 120%. Security funds/technical reserves Allianz Life Indonesia and PT. Prudential Life Assurance has a graph that is increasing each year and can be considered healthy and safe. Gross premiums Allianz Life Indonesia and PT. Prudential Assurance from the 2009-2012 gross premium is increasing so the two companies can be categorized as healthy and safe. Net investment income/average investment Allianz Life Indonesia tend to formulate their investment portfolio in mutual funds and PT. Prudential Life Assurance in stock, though both these companies can be categorized as a healthy and safe.
PENGARUH KOMITE AUDIT, INDEPENDENSI KOMITE AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DI PERUSAHAAN MANUFAKTUR I Gede Aditya Cahya Gunarsa; IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 20 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 | DOI: 10.24843/EJA.2017.v20.i02.p29

Abstract

This study aims to determine effect of the audit committee, audit committee independence, and profitability of audit report lag in Manufacturing Companies Listed On BEI 2013-2015. Sampling method is purposive sampling nonprobability sampling. Data analysis method is multiple linear regression analysis. Audit Report Lag can be defined interval time from the date closing of annual financial statements until date specified in the independent auditor's report or in some studies declared the audit delay. Audit Report Lag as phenomenon influenced by various factors are driving the emergence of phenomenon. Audit committee, audit committee independence, and profitability is believed can affect audit report lag. Based on research results obtained show audit committee, audit committee independence, and profitability negatively affect of audit report lag. This shows that more the number of audit committee and higher of audit committee independence and higher profitability, the company will not experience delays in submission of financial statements.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, INDEPENDENSI DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR I Gusti Agung Malyani Ratnantari; I Gusti Ayu Made Asri Dwija Putri
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

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, independence, and organizational commitment on performance auditor in public accounting firm in Bali. This research was conducted at seven public accounting firms in Bali which has been listed in the Indonesia Institute of Certified Public Accountants (IAPI). The samples used were 38 respondents with purposive sampling technique. The data collection was conducted by questionnaire. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis. The results of this study suggest that intellectual intelligence, emotional intelligence, spiritual intelligence, independence, and organizational commitment positively affects the performance of auditors.This shows that the increasing intellectual, emotional intelligence, spiritual intelligence, independence, and commitment to the organization, the auditor's performance is increasing as well.
Kinerja Dinas Kependudukan dan Pencatatan Sipil Kabupaten Klungkung berdasarkan Metode Balance Scorecard Komang Ayu Triska Prabandari; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 29 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.v29.i03.p07

Abstract

The purpose of this research to assess the performance of the Disdukcapil Klungkung using four prescriptive balance scorecard. This research used data from the government agency performance report (LKjIP) and the dissemination of questionnaires. The data analysis techniques in research in using descriptive analysis by analyzing the data of the four-perspective balance scorecard. The results of this study show results of financial performance based on value for money categorized reasonably well. The performance of the customer is assessed by the customers satisfaction index categorized as well because the community is satisfied with the service provided. The performance of the internal process is assessed by Service Cycle Efficiency (SCE) and the perspective of growth and learning assessed by the employee's productivity ratio is good. Keywords : Performance; Balance Scorecard; Prespective; Value For Money
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA BANK PERKREDITAN RAKYAT KABUPATEN GIANYAR Renitha Ratu Hindistari; I G A M Asri Dwija Putri
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

One of the cause from the phenomenon of the economic crisis that occurred in the banking sector is caused by the poor corporate governance. IICG explain good corporate governance as a structure that must be considered in running a business. This study aims to determine the effect of the application of the principles of good corporate governance on the performance of rural banks (BPR) in Gianyar. Transparency, accountability, responsibility, independence and fairness is the principle on which the implementation of GCG. Rural Bank's performance-based balanced scorecard judging from the standpoint of financial and non-financial. This study using purposive sampling method of determining the sample and data collection by using questionnaires distributed to 28 rural banks and each taken three respondents in each BPR in Gianyar. The data analysis technique used is multiple regression with level of significant 5 %. This study shows that the results of the application of the principles of good corporate governance which include transparency, accountability, responsibility, independence and fairness positive effect on the performance of Rural Banks Gianyar regency.
Faktor-Faktor yang Berpengaruh pada Kesiapan Mahasiswa dalam Menghadapi Dunia Kerja di Era Digitalisasi Ni Gusti Putu Wirawati; I Gusti Ayu Made Asri Dwija Putri
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.p17

Abstract

This study aims to determine the effect of ethical competency, knowledge competency, capability competency, relationship competency, analysis competency, and intellectual performance on undergraduate accounting stundent’s readiness in fancing the era of digitazation. Determination of the sample used is random sampling method. Data analysis technique that used is multiple linear regression analysis. The results of the study found that ethical competency, knowledge competency, capability competency, relationship competency, analysis competency, and intellectual performance has positive effects on undergraduate accounting stundent’s readiness in fancing the era of digitazation. Keywords: Competency; Intellectual Performance; Readiness of Collage Stundent; Era of Digitazion
Co-Authors A.A Gede Bagus Putra Wirawan A.A Intan Puspita Sari A.A. Istri Raissa Wulandari A.A. Sg. Vera Kurnia Sari Aditya Pratama Putra Amrulloh Amrulloh Anak Agung Adi Biantara Anak Agung Ayu Dalem Srinadi Anak Agung Dwipayani Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Mas Prabha Iswara Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Krisna Permana Umawan Anak Agung Vidyaswari Kedisan Aven Maria Jeniari Benedicta Prisilia Christi Desak Nyoman Sutrisna Yanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni DODIK ARIYANTO Dwimayanti, Ni Made Desy EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Gayatri Gayatri Gede Agus Indra Tenaya K. Gede Andy Mercury gryanti, Putu Indah Gusti Ayu Diah Laksmi Ismawijayanthi Gusti Ayu Made Cika Putri Gusti Ayu Widya Lestari Herkulanus Bambang Suprasto I Gd. Suparta Wisada I Gede Aditya Cahya Gunarsa I Gede Dhyana Putra I Gede Giri Putra Wijaya I Gede Iswara Yudhasena I Gede Teo Basudewa I Gst Ngr Hiwa Sawaka K I Gusti Agung Ayu Ambalika I Gusti Agung Ayu Mas Candraeni I Gusti Agung Malyani Ratnantari I Gusti Ayu Adnya Pramita I Gusti Ayu Agung Yustika Nanda I Gusti Ayu Nyoman Budiasih I Gusti Ayu Tri Bhuwana Dewi I Gusti Ketut Agung Ulupui I Gusti Ketut Wira Widiana I Gusti Ngurah Agung Suaryana I Gusti Ngurah Artawijaya I Kadek Adhi Pramana I Kadek Yudi Aristianto Putra I Ketut Jati I Ketut Yadnyana I Komang Yusa Dharmadi I Made Agus Adi Saputra I Made Chandra Mandira I Made Deva Hasdwi Putra I Made Sadha Suardikha I Made Wisnawa Arimbawa I Putu Gede Surya Adi Natha I Putu Indra Wiguna I Putu Sudana I Wayan Andika I Wayan Asdita Adi I Wayan Budi I Wayan Diva Pradita Kamajaya I Wayan Gede Sawatam Pebrianata I Wayan Pradnyantha Wirasedana I Wayan Septian Aditya Pratama I Wayan Suardita I Wayan Suartana I.G.K.A Ulupui Ida Ayu Arina Mahadewi Ida Ayu Artha Widya Sari Ida Ayu Putu Nugrahini Ida Ayu Putu Puspa Adnyani Ida Ayu Widhi Rismayanti Ida Bagus Erwin Ranawijaya Ida Bagus Putra Astika Ida Bagus Wyasa Putra IGAA. Rai Utami Handayani Indra Satya Prasavita Amertha Juliantini, Ni Ketut Dian K. Budiartha Kadek Budi Sandraningsih Kadek Diviariesty Kadek Erma Damayanti Kadek Eti Putrika Kadek Indah Widasari Kadek Krismaya Dewi Ketut Sonya Adnyani Ketut Sonya Adnyani Km Sri Aprianti Jw Komang Ayu Triska Prabandari Komang Meitradi Setyawan Komang Rimba Rainugraha Tista Komang Wisnu Arie Guna Partha Kresna Koharwaranto Halimi Lilia Pinto Cardoso Dos Santos Luh Gde Pasek Puspa Dewi Luh Gede Diah Ary Pradnyaswari Lutfi Yuli Handoko Made Christin Dwitrayani Made Yenni Latrini Marchall Tondi Saulus Putra Maria Meiatrix Ratna Sari Nadira Pradnya Paramita Ngurah Gede Pande hendra Pranata Ni Gusti Ayu Ratih Anjelika Ni Gusti Putu Wirawati Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Sandri Ni Komang Tri Lestari Ni Luh Kade Merta Sari Ni Luh Putri Berlianawati Ni Luh Putu Andriyani Pratiwi Ni Made Adi Erawati Ni Made Dewi Sukmawati Ni Made Dwi Okayanti Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Mei Anggreni Ni Putu Achintya Wibawa Putri Ni Putu Desy Wulandara Cahyani Ni Putu Lestari Dewi Ni Putu Rika Raheni Ni Putu Sintia Sukma Dewi Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Putu Wanda Anggeliana Putri Ni Putu Yeni Ari Yastini Ni Putu Yulianda Damayanti Suparsada Ni Putu Yuni Asih Ni Wayan Mulyatini Ni Wayan Prita Wanda Hilldayani Nius Gwijangge Noldy Imanuel Hama Ratu Novi Mariyantini Nyoman Agus Putrawan Nyoman Angga Pradipa Nyoman Suadnyana Pasek Okayanti, Ni Made Dwi Petrus Kakadir Pramana, Yudha Prema Sanjaya Putri Ari Prabandari Muria Siddhi Putri Cahyani, Ni Komang Nirmala Putu Agus Agung Wirajunayasa Putu Ayu Widiari Putu Intan Adriani Putu Krishna Araytsha Mahaendrayasa Putu Nadira Ari Pramesti Putu Pande Ryan Ananta Astika Putra Putu Riska Amanda Dewi Putu Shinta Dewanti Rikaputri Putu Winda Agastya Paramita Renitha Ratu Hindistari RR. Maria Yulia Dwi Rengganis Savitri, Komang Ayusta Devi Sintya Pradnyawati Sukartha, Putu Dyan Yaniartha Tri Andriyani Veryanto Adi Prakoso Wawan Rosdiana Wilhelmina Sir, Serlinha Yudha Pramana Yuliana Tolo Yunita Suijantari Yustine Asnad Hobrouw