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<![CDATA[PENGARUH KEMAMPUAN TEKNIK PEMAKAI SIA, PARTISIPASI MANAJEMEN, INSENTIF, FAKTOR DEMOGRAFI PADA KINERJA INDIVIDU ]]>
<![CDATA[Ni Made Utari Sintia Dewi]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 2 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aimed to determine the impact of the ability of users of accounting information systems engineering, management participation, incentives and demographic factors on the performance of the individual. This research was conducted at the LPD in the city of Denpasar. Sampling technique used was simple random sampling, resulting in 67 samples can employees. Data were analyzed using multiple linear regression analysis. Data is collected using a questionnaire. The results show the ability of users of accounting information systems engineering, management participation, incentives, gender factor, factor experience positive and significant impact on the performance of the individual. While the age factor shows that the age old and young employees do not significantly affect the performance of the individual, and the high and low education has no effect on the performance of individual.]]>
<![CDATA[Pengaruh Mekanisme Good Corporate Governance Kualitas Audit, dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 ]]>
<![CDATA[I Made Arya Partayadnya]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i01.p02
<![CDATA[This research aims to obtain empirical evidence about the effect of good corporate governance mechanism, audit quality, leverage on the earning management. The population on this research is manufacturing companies listed in Indonesia Stock Exchange at the period 2012- 2016. By purposive sampling technique, got the number samples of 71 companies. Data collection in this research using non-participant observation method that was analyzed using multiple linear regression. Based on the result of analysis concluded that institutional ownership, board of independent commissioner, and leverage have positive effect on the earning management. Audit commite has a negative effect on the earning management. Managerial ownership and audit quality have no effect on the earning management. Keywords: earning management, GCG mechanism, audit quality, leverage]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi pada Profitabilitas dengan Ketidakpastian Tugas sebagai Variabel Pemoderasi ]]>
<![CDATA[Gede Hara Yogiswara]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i03.p01
<![CDATA[The purpose of this study was to provide empirical evidence of the effect of the quality of accounting information systems (SIA) and to provide empirical evidence of the effect of task uncertainty in moderating the effect of SIA quality on profitability. This study uses the dependent variable that is profitability measured using ROA proxy. The independent variables used, namely the quality of the SIA measured using 10 statements with a 5-point Likert scale, and the moderating variable using task uncertainty measured using 4 5-point Likert scale statements. The population in this study is all LPDs located in Denpasar City. The sample determination technique used is saturated sample technique so that the sample in this study amounted to 35 LPDs. The analysis technique used is simple linear regression analysis technique and MRA. The results showed that the quality of accounting information systems had a positive effect on LPD profitability and task uncertainty showed statistically able to moderate the effect of accounting information system quality on profitability.]]>
<![CDATA[PENGARUH KEMAMPUAN TEKNIK PEMAKAI, EFEKTIVITAS SIA, DUKUNGAN MANAJEMEN PUNCAK, LINGKUNGAN KERJA FISIK PADA KINERJA INDIVIDUAL ]]>
<![CDATA[Harsya Widyasari]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Good individual performance will help the company to achieve goals and meet the needs of the community. Accounting information system to facilitate the employees to do the work in the operational and financial activities. The purpose of this study was to determine the effect the ability of users of accounting information systems engineering, accounting information system effectiveness, top management support, and physical work environment on individual performance LPD in District Mengwi. Method of determining the sample in this study was done by using simple random sampling. Respondents in this study amounted to 59 employees in the District Mengwi LPD obtained by the formula Slovin. This study tested using multiple linear regression analysis with SPSS 15:00 for windows. Based on the results of the analysis can be concluded that the variable ability of users of accounting information systems engineering, accounting information system effectiveness, top management support, and physical work environment positive effect on individual performance.]]>
<![CDATA[Capital Adequacy Ratio, Loan to Deposit Ratio, Ukuran Perusahaan dan Return On Assets dengan Non Performing Loan sebagai Variabel Pemoderasi ]]>
<![CDATA[Made Diah Dianti Anggawulan]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 1 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i01.p10
<![CDATA[This study aims to examine how CAR, LDR, and firm size influence ROA with NPL as a moderating variable. The location of the study was conducted at the Indonesia Stock Exchange (IDX) through its official website www.idx.co.id with a population of 43 companies that are on the Indonesia Stock Exchange in 2017. Purposive sampling technique was used in the determination of the sample in this study, so as to obtain a research sample of 39 banking. Analysis of the data used is the MRA (Moderated Regression Analysis) test. According to the result of the analysis it was found that CAR LDR, NPL, and firm size do not have an influence on ROA. NPL cannot moderate CAR, LDR, and firm size to ROA. Keywords: CAR; LDR; NPL; Firm Size; ROA.]]>
<![CDATA[PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEGAWAI PADA SATUAN KERJA PERANGKAT DAERAH ]]>
<![CDATA[Pravitri Marga Kesumman]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The achieve organizational goals for employee success in achieving the targets, by utilizing the information system. Location of the research at SKPD in Denpasar City Government. Sampling technique using purposive sampling and samples used were 64 respondents,and then methods of data collection by spreading questionnaire. Partial Least Squere (PLS) was used to analyze the data. These results indicate the positive influence between computer self-efficacy on perceived usefulness and perceived ease of use, the negative influence between computer anxiety on perceived usefulness and perceived ease of use, computer self-efficacy positive effect on employee performance, there are negative influence in computer anxiety to employee performance, perceived usefulness and perceived ease of use has positive influence to the use of information systems, information systems use a positive effect on employee performance, and the positive influence between perceived usefulness and perceived ease of use to employee performance mediated the use of information systems.]]>
<![CDATA[Pengaruh Perputaran Kas, Kecukupan Modal, dan Risiko Kredit Pada Profitabilitas LPD di Kabupaten Gianyar ]]>
<![CDATA[Sang Ayu Diah Febriani]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v29.i01.p20
<![CDATA[This study aims to determine the factors that affect the profitability of LPDs by using variable cash turnover, capital adequacy and credit risk. This study hypothesizes cash turnover, capital adequacy, and credit risk and LPD profitability. This research took place in the LPD of the Regency of Gianyar. The sampling method uses probability sampling with proportional stratified random sampling technique. The research data were sourced from LPD financial report data recorded in the Gianyar Regency LPLPD. Analysis of research data using multiple linear regression. The results showed that cash turnover and capital adequacy has a positive effect on LPD profitability in Gianyar Regency. But, credit risk has a negative effect on the profitability of LPDs in Gianyar Regency. Based on the results of the study it is expected that the LPD is able to maintain the level of cash turnover, capital adequacy, and the level of credit risk. Keywords : Profitability; Cash Turnover; Capital Adequacy; Credit Risk.]]>
<![CDATA[PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP KEPUTUSAN PEMBERIANKREDIT PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN ]]>
<![CDATA[I Gede Suka Danayasa]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to determine the effect of the internal control components on the BPR in an effort to decide the provision of credit. The samples in this study using proportionate stratified random sampling method, the number of observations of 8 samples. The technique of collecting data using questionnaires and survey respondents as many as 32 respondents. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of linear regression analysis found that (1) an assessment of the risk of an effect on lending decisions; (2) Information and communication have no effect on lending decisions; (3) control activities affect lending decisions; (4) monitoring the effect on lending decisions and; (5) the control environment influence on lending decisions on BPR in Tabanan.]]>
<![CDATA[Kepuasan Kerja dan Integritas sebagai Pemoderasi Pengaruh Penerapan Sistem Informasi Akuntansi pada Kinerja Karyawan ]]>
<![CDATA[A.A Bagus Surya Nayaka]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v26.i01.p17
<![CDATA[Each company is required to provide information from the accounting process results of each period to meet the needs of financial information for parties who have an interest. The purpose of this study is to determine the effect of SIA implementation on employee performance with job satisfaction and integrity as a moderator. This research was conducted at BPD Bali in Denpasar City. Sample in this study amounted to 80 people. Data analysis technique is done by simple linear regression analysis and Moderated Regression Analysis. The results showed that SIA that has been applied to BPD Bali in Denpasar City able to improve employee performance. This study also found that job satisfaction strengthens the influence of SIA implementation on the performance of employees and the integrity of the employees does not strengthen or weaken the influence of SIA implementation on the performance of BPD Bali employees in Denpasar City. Keywords: accounting information system, employee performance, job satisfaction, integrity.]]>
<![CDATA[Pengaruh Pemanfaatan Teknologi Informasi dan Kemampuan Teknik Personal Pada Efektivitas SIA ]]>
<![CDATA[Ni Made Harista Dwi Anggreni]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i06.p02
<![CDATA[The purpose of this study was to determine the effect of Utilization of Information Technology and Personal Engineering Capabilities on the Effectiveness of Accounting Information Systems. This research was conducted at the Department of Industry and Trade Denpasar City. The analysis technique used is multiple linear regression analysis techniques. The type of data used in this study is quantitative data, in the form of the results of answers by respondents expressed in the form of numbers from questionnaires that are measured using a Likert scale. The analysis shows that the use of information technology and the ability of personal techniques have a positive effect on the effectiveness of accounting information systems. Keywords: Utilization Of Information Technology; Personal Technical Ability; Effectiveness Of Accounting Information Systems.]]>
