Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

0.778

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Akuntansi Multiparadigma SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI

I Made Sadha Suardikha

Jurusan Akuntansi, Fakultas Ekonomi, Universitas Udayana

Author-ID : 2929099

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 42 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

The analysis of the factor that causes fraudulent financial reporting with fraud diamond Ni Komang Astri Yulistyawati; I Made Sadha Suardikha; I Putu Sudana
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss1.art1

The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting. The samples in the study were selected by usifigureng a non-probability sampling technique with a purposive sampling method with a total number of samples that met the sample selection criteria of 76 samples, namely 19 manufacturing companies during the four years of the 2011–2014 observation period. The collected data were analyzed by multiple linear regression analysis. Fraudulent financial reporting was measured using Dechow et al's F-Score (2007) which can be included as a first-pass test in evaluating the possibility of manipulation. This research showed that opportunity and rationalization are proven to be fraud diamond elements that most influence the occurrence of fraudulent financial reporting in the companies. While pressure and capability have no effect on fraudulent financial reporting. The implication of this study is that the ratio of total inventory as a proxy for opportunity measurement and the ratio of total accrual to total assets as a proxy for measurement of rationalization has a significant effect on fraudulent financial reporting, meaning that these ratios can be used by management to detect fraudulent financial reporting practices in manufacturing companies.

Tax, Bonus Mechanism, Tunneling Incentive, Debt Covenant and Transfer Pricing in Multinational Companies I Ketut Sujana; I Made Sadha Suardikha; Gusti Ayu Rai Surya Saraswati
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 16 Nomor 1 Tahun 2022
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2022.v16.i01.p05

This research is aimed to test the influence of tax, bonus mechanism, tunneling incentive and debt covenant to transfer pricing of multinational companies. The seconder data used in this research is obtained by accessing www.idx.co.id. The population of this research is a manufacture company registered in Bursa Efek Indonesia (Indonesia Stock Exchange) in year of 2012-2016. The sample taking technique used is purposive sampling. The number of sample in this research is 125 observations. The data collecting method used in this research is non-participant observation method and the data analysis technique used is logistic regression. The result is tunneling incentive has a positive influence to company decision in doing the transfer pricing. Meanwhile, tax, bonus mechanism, and debt covenant do not have influence to multinational company decision in doing the transfer pricing. Keywords: tax, bonus mechanism, tunneling incentive, debt covenant, transfer pricing.

PRAKTIK AKUNTANSI BETAWIAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN I Gusti Ayu Nyoman Budiasih; Ni Made Adi Erawati; I Made Sadha Suardikha
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Praktik Akuntansi Betawian dalam Perspektif Kuasa dan Pengetahuan. Artikel ini bertujuan untuk mengetahui dan menjelaskan praktik akuntansi Betawian pada masa kekuasaan Belanda. Metode yang digunakan adalah perspektif Foucauldian. Artikel ini menemukan bahwa perspektif kuasa kapitalis menghasilkan pengaruh besar terhadap pemungutan pajak yang dilakukan pada masyarakat Betawi. Kuasa dari kolonialisme Belanda merupakan mekanisme yang dapat menciptakan pengetahuan praktik akuntansi yaitu dalam hal pembuatan aturan pemungutan pajak maupun denda kepada rakyat lokal. Hal ini digunakan sebagai alat untuk melanggengkan kekuasaan dalam jangka waktu panjang. Abstract: The Betawian Accounting Practice in Power and Knowledge Perspective. This article aims to identify and explain the Betawian accounting practices during the Dutch colinialism period. The method used is Foucauldian perspective. This article finds that the perspective of capitalist power produces a major influence on tax collection conducted on Betawi society. Power of Dutch colonialism is a mechanism that can create knowledge (accounting practices) that is in terms of making the rules of tax collection and fines to the local people. It is used as a tool to perpetuate power in the long term.

Behaviour of Follower Investor in the Formation of Stock’s Price on Market Crash I Gusti Ayu Nyoman Budiasih; Made Dewi Ayu Untari; I Made Sadha Suardikha; I Ketut Suryanawa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock’s prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock’s closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor’s behavior. The analysis showed that there were indications follower investor’s behavior in the stock’s price formation and proved that behavior of follower investor is an irrational behavior.

PENGARUH BUDAYA TRI HITA KARANA TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DIMEDIASI PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN Suardikha, I Made Sadha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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

This study aims to examine and analyze the direct influence of THK culture, perceived usefulness, and perceived ease of use to the use of the AIS; and indirect influence of THK culture on the use of AIS are mediated perceived usefulness and perceived ease of use. This study looked at 80 samples of LPD in Bali. Required data collected by the survey using a list of questions. Data that has been collected analyzed using analysis tools PLS Smart 2.0 M3. The test results showed that THK culture influences perceiveved usefulness, perceived ease of use, and the use of SIA. Perceived usefulness and perceived ease of use affect the use of SIA. Similarly, THK culture influence of the uses of AIS mediated perceived of usefulness and perceived ease of use.

Behaviour of Follower Investor in the Formation of Stock's Price on Market Crash I Gusti Ayu Nyoman Budiasih; Made Dewi Ayu Untari; I Made Sadha Suardikha; I Ketut Suryanawa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.27-50

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock's prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock's closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor's behavior. The analysis showed that there were indications follower investor's behavior in the stock's price formation and proved that behavior of follower investor is an irrational behavior.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDUAL PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Bima Satya Wirawan; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 17 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

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

This research aimed to get the influence of the effectiveness to use of accounting information systems, beliefs, personal engineering capabilities and management support to individual performance. This study was conducted in 52 rural banks in Badung regency. The sample used in this study was a total of 147 respondents using saturated sample. Data analysis techniques used in this research is multiple linear regression analysis. These results of the research show that the effectiveness of the use of accounting information systems have positive and significant effect on individual performance. Confidence have positive and significant effect on individual performance. Personal technical ability have positive and significant effect on individual performance. Management support have positive and significant effect on individual performance.

PENGARUH KOMPONEN LAPORAN ARUS KAS TERHADAP RETURN SAHAM DENGAN CURRENT RATIO SEBAGAI VARIABEL MODERASI I Gede Putu Dirgayusa; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 19 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

This study aims to determine the effect of each component of the cash flow statement and the current ratio on stock returns and the ability of the current ratio as the moderating to influence the operating cash flow to stock return. Population in this study are all manufacturing companies listed on the Indonesian stock exchange from 2010 to 2014 period, which amount to 130 companies. The sampling method is based on the nonprobability sampling approach using purposive sampling method, that was selected as many as 63 companies that meet the criteria of purposive sampling that has been determined. Hypothesis test results shows that the investment cash flow and financing cash flow has negative effect on stock returns, while operating cash flow and the current ratio does not affect the return. Moderation test shows that the current ratio is unable to moderate the effect of operating cash flow to stock return.

FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN PEMAKAI SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA DI KECAMATAN MENGWI Anak Agung Made Surya; I Made Sadha Suardikha
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

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

This study aims to determine "Factors Influencing Satisfaction User Accounting Information Systems at LPD in District Mengwi". This research was done on the LPD in District Mengwi. Samples in this study of 61 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires. The data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 61 respondents, it can be concluded that the factors of training and education, support of top management, information systems development, user involvement in the development of the system positively affects user satisfaction SIA. This shows if the user SIA wants to achieve satisfaction with the system used, it should be noted the factors that affect it..

Penerapan Model UTAUT 2 Untuk Menjelaskan Niat Dan Perilaku Penggunaan E-Money di Kota Denpasar Ni Komang Risma Dwinda Putri; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p20

The purpose of this study was to determine the factors that influence the intentions and behavior of e-money use by applying the UTAUT2 model. UTAUT2 used in this study are performance expectations, business expectations, socio-cultural factors, facilitating conditions, hedonic motivation, price values, and habits. This research was conducted in the city of Denpasar. Determination of the sample is done by accidental sampling technique. Data collection is done by distributing questionnaires online. The analysis technique used is multiple linear regression. This study shows that the intention to use e-money is influenced by facilitating conditions, hedonic motivation, and price values, while performance expectations, business expectations, and socio-cultural factors have no effect. The results of this study also show that e-money usage behavior is influenced by habits and intentions of use, while the conditions that facilitate it have no effect. Keywords: UTAUT2; Intention to Use E-Money; E-Money Usage Behavior.

Co-Authors A.A Bagus Surya Nayaka A.A.Ayu Mirah Varthina Devi Agus Wahyu Arya Damana Anak Agung Made Surya Anak Agung Ngurah Bagus Dwirandra Bima Satya Wirawan Cyntia Habibah Sinaga Daniel Raditya Tandio Desak Made Dwi Januari Dewa Nyoman Badera Gede Aditya Puja Pratama Gede Eka Ferry Ananta Gede Hara Yogiswara Gusti Ayu Rai Surya Saraswati Harsya Widyasari I Dewa Gede Adhita Tisna Putra I Dewa Gede Buda Utama I Gede Putu Dirgayusa I Gede Suka Danayasa I Gst Agung Krisna Lestari I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Suputeri I Ketut Sujana I Ketut Suryanawa I Made Arya Partayadnya I Made Gede Agus Kusuma I Putu G. Lanang Indra Rai I Putu Sudana I Wayan Asdita Adi I Wayan Raka Purnata Ida Ayu Kayika Apsari Ida Bagus Putra Astika K. Budiartha Kadek Apriada, Kadek Luh Komang Merawati Luh Putu Yanti Pradnyaniti Made Aida Pradnyadevi Made Dewi Ayu Untari Made Diah Dianti Anggawulan Made Edi Mahendra Ni Ketut Sri Dahayani Ni Komang Astri Yulistyawati Ni Komang Ayu Rustini Ni Komang Risma Dwinda Putri Ni Luh Made Sutaryani Ni Luh Putu Pitayani Vinensya Ni Made Adi Erawati Ni Made Ayu Dwijayanti Ni Made Dwi Ratnadi Ni Made Elvin Charnia Dewi Ni Made Harista Dwi Anggreni Ni Made Suindari Ni Made Utari Sintia Dewi Ni Nyoman Tri Sariri Muryati Ni Putu Eka Sarastini Ni Putu Julia Pertiwi Ni Putu Yurika Mertayani Ni Wayan Lisna Widyantari Ni Wayan Nurcahyani Pravitri Marga Kesumman Putu Cita Ayu Putu Santi Putri Laksmi Sang Ayu Diah Febriani Vinsensa M. S. Gero

Title

Found 42 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 42 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 42 Documents
Search