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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba Made Edi Mahendra; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p13

Abstract

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.
Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM I Wayan Raka Purnata; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 28 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.v28.i01.p12

Abstract

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc, organizational culture, SIA, corporate finance, SME.
Bahasa IndoAnalisis Kesuksesan SIPKD Berdasarkan Model Delone & Mclean Pada Sekretariat Daerah Kabupaten Bulelengnesia I Putu G. Lanang Indra Rai; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 29 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.v29.i02.p19

Abstract

The success of an accounting information system in managing regional finances of government agencies is very important to note. Especially if there is a phenomenon of switching from one system to another. The success or failure of the system used can have an impact on employee performance. The purpose of this study is to assess the successful use of the SIPKD based on the DeLone & McLean Model (2003). The study was conducted at the Regional Secretariat of the Regency of Buleleng. This study uses non-probability sampling method with saturated sample technique. The analysis technique used is partial least square analysis. The results of the analysis found that there was a significant influence between the variables of information quality on system use, information quality on user satisfaction, system use on individual performance, and user satisfaction on individual performance. The level of success of the system measured at this level of effectiveness found that the implementation of SIPKD in the Regional Secretariat of Buleleng Regency was classified as successful. Keywords : DeLone & McLean Model; SIPKD; SIA Succes; Individual Performance
PENGARUH PELATIHAN DAN PENDIDIKAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK PEMAKAI SIA PADA KINERJA INDIVIDUAL Ni Putu Eka Sarastini; I Made Sadha Suardikha
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.p22

Abstract

Kesuksesan sistem informasi akuntansi dapat diukur dengan beberapa faktor, salah satunya adalah kinerja individual. Kinerja individual karyawan merupakan kunci keberhasilan perusahaan dalam mencapai suatu tujuan dan memenuhi kebutuhan masyarakat.nKinerja merupakan gambaran mengenai tingkat pencapaian pelaksanaan program, kegiatan, dan kebijakan dalam mewujudkan sasaran, tujuan, visi dan misi dalam organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan dan pendidikan, dukungan manajemen puncak dan kemampuan teknik pemakai SIA pada kinerja individual karyawan. Pelatihan adalah proses meningkatkan pengetahuan dan keterampilan karyawan. Dukungan manajemen puncak dapat diartikan sebagai suatu kegiatan yang berdampak, mengarahkan dan menjaga perilaku manusia yang ditunjukkan oleh direktur, presiden, kepala divisi dan sebagainya dalam organisasi. Kemampuan teknik pemakai dapat diartikan sebagai rata-rata tingkat pendidikan atau pengalaman seseorang. Populasi dalam penelitian ini adalah 64 koperasi simpan pinjam dan sampel sebanyak 30 koperasi simpan pinjam di Kabupaten Karangasem yang ditentukan dengan metode purposive sampling. Responden dalam penelitian ini berjumlah 90 orang karyawan pengguna Sistem Informasi Akuntansi (SIA). Pengumpulan data dalam penelitian ini menggunakan cara wawancara dan kuesioner. Data dianalisis menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pelatihan dan pendidikan, dukungan manajemen puncak dan kemampuan teknik pemakai SIA berpengaruh positif pada kinerja individual karyawan yang ada di Kabupaten Karangasem. Semakin tinggi tingkat pelatihan dan pendidikan, dukungan manajemen puncak, dan kemampuan teknik pemakai SIA maka akan meningkatkan kinerja individual karyawan.
PENGARUH KETERLIBATAN PEMAKAI, PELATIHAN, UKURAN ORGANISASI DAN KEAHLIAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Agus Wahyu Arya Damana; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 14 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

Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user involvement, training, organizational size, and user expertise to affect the performance of accounting information system on Credit Institutions village in Klungkung regency. The sample used in this study were 51 obtained by purposive sampling technique, namely the determination of the sample based on the characteristics and suitability of certain criteria. The data analysis technique used in this research is multiple linear regression analysis, which is preceded by the classical assumption, which is processed with SPSS for Windows version 16.0. Based on the results of the analysis of user involvement, training, organizational size, and user expertise positive effect on the performance of the accounting information system with a significance value less than 0.05
Pengaruh Informasi Akuntansi dan Permintaan Investor terhadap Underpricing Made Aida Pradnyadevi; I Made Sadha Suardikha
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.p16

Abstract

Underpricing is a phenomenon that often occurs from IPO activities on the IDX. Underpricing is the difference in stock prices that occur in the primary .market’ and secondary’ market, where the bid price is lower than the closing price of the first trading day. The purpose of this research is to find out the effect of accounting information and investor demand on underpricing.This research was conducted’.at companies whose IPO on .the’ Stock .Exchange in 2016-2018. Data collection was obtained from the collection of prospectuses and company financial statements. The total sample of 81 companies using a purposive sampling method. The analysis technique used is multiple linear regression analysis. This study proves that profitability and firm size negatively affect underpricing, while financial leverage and investor demand have no effect on underpricing. Keywords: Underpricing; Profitability; Company Size; Investor Demand.
Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar I Ketut Sujana; I Made Sadha Suardikha; Putu Santi Putri Laksmi
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.p06

Abstract

This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents. The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management. Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.
Pengaruh Kemampuan Teknik Personal Pada Efektivitas Penggunaan SIA Dengan Budaya Organisasi Sebagai Variabel Pemoderasi I Gusti Ayu Suputeri; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 26 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.v26.i02.p07

Abstract

The purpose of this study was to determine the effect of personal technical abilities on the effectiveness of the use of accounting information systems with organizational culture as moderating variables. The population in this study was 19 hospitals in the city of Denpasar and research samples were taken using non probability sampling. Respondents in this study amounted to 131 employees. Data collection is done by distributing questionnaires. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that the personal technique ability variable has a positive effect on the effectiveness of the use of accounting information systems and organizational culture variables able to strengthen the influence of personal technical skills on the effectiveness of the use of accounting information systems. Keywords: personal technical skills, SIA
KEMAMPUAN STRUKTUR FINANSIAL, PERTUMBUHAN NASABAH, DAN LOAN TO DEPOSIT RATIO SEBAGAI PREDIKTOR RENTABILITAS LEMBAGA PERKREDITAN DESA I Dewa Gede Adhita Tisna Putra; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 14 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 aims to determine the effect of the financial structure, customer growth, and loan to deposit ratio to profitability through ROA and BOPO as well as knowing the difference ROA and BOPO ratios in the measurement of profitability. This study chose research sites in the Lembaga Perkreditan Desa Empowerment Institution (LP LPD) Tabanan with the observation period for the years of 2011-2013. The number of samples taken 150 LPD on each Desa Pakraman spread over 10 districts, with a proportionate stratified random sampling method, and retrieval techniques randomly via lottery. Data collected through interviews and observations. The analysis technique used is multiple linear regression and test different. Based on the results of the analysis showed that the results of the t test or the test of the hypothesis model 1, obtained financial structure, customer growth, and Loan to Deposit Ratio effect on profitability with ROA ratio measurement, For t test or the results of hypothesis testing model 2, obtained financial structure, customer growth , and Loan to Deposit Ratio effect on profitability with ROA ratio measurement. For different test results, there are differences between ROA profitability measurement with BOPO ratio and ROA ratio has a value higher measurement accuracy.
Pengaruh Audit Tenure dan Auditor Switching Pada Audit Delay Dengan Financial Distress Sebagai Variabel Pemoderasi Luh Putu Yanti Pradnyaniti; I Made Sadha Suardikha
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.p16

Abstract

This study aims to obtain empirical evidence of the effect of audit tenure and auditor switching on audit delay with financial distress as a moderating variable. The method of determining the sample used was purposive sampling. The number of samples obtained is 23 mining companies in BEI 2013-2017. The analysis techniques used is the Moderated Regression Analysis (MRA) test. Based on the results of the study, it is known that audit tenure has a negative effect on audit delay. Switching auditors have no effect on audit delay. Financial distress weakens the effect of audit tenure on audit delay. Financial distress is not moderate the effect of auditor switching on audit delay. The theoretical implications of this research are in addition to references to further research regarding research relating to audit delay and signal theory and compliance theory. Keywords: Audit delay, audit tenure, auditor switching, financial distress
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