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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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FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK PERKREDITAN RAKYAT Ni Putu Julia Pertiwi; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 12 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 aimed to determine the effect of credit turnover rate, cash turnover rate, and the growth in the number of credit customers to profitability at BPR in Gianyar 2010-2012. This research was done by using multiple linear regression analysis techniques. The number of samples obtained by using purposive sampling method is as much as 15 BPR. The result of the analysis get credit turnover rate and growth of the amount of credit customers partially positive effect on profitability at BPR in Gianyar Regency period 2010-2012 while the cash turnover is not partial effect on the profitability of the BPR in Gianyar 2010-2012.
ANALISIS METODE CAMEL DAN PEARLS UNTUK MENILAI TINGKAT KESEHATAN BPR DI KABUPATEN BADUNG Ida Ayu Kayika Apsari; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 13 No 1 (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

Health of BPR can be defined as the ability in performing operations on a period to the next. It is necessary to be considered by management of BPR in carrying out operational activities and budget plans BPR, monitoring every activity that have been implemented in accordance with the policy, so that improvements can be held in the next period. Health assessment of banking institutions, Bank Indonesia version refers to the Capital, Asset Quality, Management, Earnings, Liquidity (CAMEL). Currently, many international financial institutions give attention to the alternative performance assessment of microfinance institutions, namely the PEARLS which the method practiced by the World Council of Credit Unions (WCOCU). PEARLS consists of Protection, Effective Financial Structure, Asset Quality, Rate of Return and Cost, Liquidity, Signs of Growth.
Pengaruh Independensi, Locus of Control dan Motivasi Kerja Pada Kinerja Auditor di Kantor Akuntan Publik Provinsi Bali Ni Made Elvin Charnia Dewi; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 27 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.v27.i02.p01

Abstract

The purpose of this study was to determine the effect of independence, locus of control, and work motivation on auditor performance. The location of this research is at the Public Accountant Office (KAP) of the Province of Bali. The population in this study were all auditors working at the Bali Provincial Public Accountant Office. The results of this study indicate that independence, locus of control and work motivation have a positive effect on auditor performance. Independence variables, locus of control and work motivation have an effect on auditor performance by 78 percent, while 21.8 percent is influenced by other variables outside the research model. Based on the results of this study, the public acountant office should maintain an attitude of independence, locus of control and work motivation amongst their auditors, in order for them to carry out his/her duties and be more honest and responsible in working.Keywords: independence, locus of control, work motivation and auditor performance
PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI Ni Putu Yurika Mertayani; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 20 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

Budgetary slack is the difference in the reported budget amount by the number of best estimate of the organization. The purpose of this study was to determine the effect of budget participation on budgetary slack and to determine the role of organizational commitment and leadership style in relation budgetary participation and budgetary slack. The population in this study was 16 at the County Government Office of Tabanan to 45 the number of respondents, head of department, head of planning and chief financial officer. Sampling technique used in this study is saturated samples. The analysis technique used is multiple regression analysis and moderated regression analysis (MRA). The results obtained in that budget participation a positive influence on budgetary slack, organizational commitment does not weaken the influence of the budget on budgetary slack participation and leadership style weaken the influence of budget participation on budgetary slack. 
Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi Cyntia Habibah Sinaga; I Made Sadha Suardikha
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.p01

Abstract

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance. Keywords: Leverage, capital intensity, independent commissioners, tax avoidance
Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik Vinsensa M. S. Gero; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p13

Abstract

This study aims to examine the factors that influence the intention to use Blockchain by auditors working at audit firm in Bali. The approach taken is based on a combination of the UTAUT and SQBT models. Performance Expectancy, Effort Expectancy, Socio-Cultural Factors and Facilitating Conditions are determined as enabler factors that support the intention to use Blockchain. The inhibiting factors were adapted from SQBT, namely Uncertainty, Loss Aversion, Sunk Costs and Regret Avoidance. The sampling method uses purposive sampling technique. The research data were obtained through a survey method and analysed using multiple linear regression. The results showed that effort expectancy and socio-cultural factors have positive influence on the intention to use Blockchain by auditors working at audit firm in Bali. Meanwhile, only sunk costs were found to have negative influence on the intention of using Blockchain by auditors. Keywords: Blockchain; Enabler; Inhibitor; Auditor.
PENGARUH PELATIHAN DAN PENDIDIKAN, PENGALAMAN KERJA DAN PARTISIPASI MANAJEMEN PADA EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Wayan Lisna Widyantari; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 17 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

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Abstract

This research aimed to determine the effect of training and educational programs, personal work experience and participation in the management of Usage Effectiveness of Accounting Information Systems. The theory used in this research is the theory of Technology Acceptance Model (TAM) The population in this study were all LPD in the district of Ubud as many as 32 LPD. This study using purposive sampling method. The data collected by interviews, questionnaires and documentation. The data analysis used is multiple linear regression analysis. The results showed that the training and education programs, work experience and management participation has  positive influence on the effectiveness of the use of Accounting Information Systems (LPD studies in Ubud sub district). Results of the analysis showed that their training and education programs, personal work experience, and management's participation will be more effective in the use of accounting information systems to produce an update.
PENGARUH CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Ni Nyoman Tri Sariri Muryati; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 9 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 examine the influence corporate governance on firm value. Proxy of corporate governance is internal mechanisms (managerial ownership, independent commissioners, board of directors, and independent audit committee) and external mechanisms (institutional ownership). The samples were banking companies listed on the Indonesia Stock Exchange in 2009-2012. Purposive sampling method used in the selection of the sample so that the obtained  sample of 20 banking companies with total of observations is 80 observation data during 4 years. There are 5 data outliers were excluded from the analysis in order to obtain as many as 75 observations. Data analysis techniques using multiple regression analysis. Firm value is measured using Tobin's Q. Based on the results of testing the hypothesis, obtained results that only the independent audit committee variables that negatively affect on firm value while the other four independent variables has a positive effect on firm value.
Pengaruh Corporate Social Responsibility, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance Desak Made Dwi Januari; I Made Sadha Suardikha
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.p01

Abstract

Effective Tax Rate (ETR) is used in the measurement of tax avoidance which shows the income tax expense paid by the company from the total income before tax obtained by the company. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017 with a total of 159 companies. The method of determining the sample in this study is a non-probability sampling method with a purposive sampling technique. The number of samples in this study is 36 annual report observations from 9 manufacturing sector companies that have been listed on the Stock Exchange in 2014-2017. The technique analysis used in this study is multiple linear regression. Based on the results of the analysis, it can be concluded that CSR has a negative effect on tax avoidance, sales growth has positive effect on tax avoidance, and profitability does not affect tax avoidance.Keywords: Tax avoidance, corporate social responsibility, sales growth, dan profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA I Dewa Gede Buda Utama; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 9 No 3 (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

This study aims to determine the factors that affect the performance of accounting information systems. The location of research at Village Credit Institutions in  Sukasada District. Purposive sampling technique is used to obtain the sample amounted to 63 peoples. Multiple linear regression analysis technique used in this study. This study funds that the user involvement, the ability of the technique of personal, organizational size, top management support, the presence of prominent representatives had no effect on user satisfaction. Formalization of system development as well as education and training programs affect user satisfaction. The users involvement and the formalization of system development affects the use of the system. Engineering capabilities of personal, organizational size, top management support, as well as the presence of prominent representatives of education and training programs do not affect the use of the system.
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