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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Journal Of Business, Finance, and Economics (JBFE) Gema Wisata Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Gede Juliarsa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD Ni Wayan Sudiarti; Gede Juliarsa
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p09

Abstract

The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample technique in this study using the Slovin formula with purposive sampling, as many as 46 samples. Data collection method used is a survey method by distributing questionnaires and documentation. The number of returned questionnaires was 126 questionnaires. The data analysis technique used is doubled linear regression analysis with SPSS. Based on research results, competence of human resources and locus of control have a positive and significant effect on the quality of financial statements. The results of this study are expected to provide additional insights into knowledge for those who play a role in preparing financial reports so as to achieve success in carrying out their duties. Keywords: Financial Report Quality; Human Resource Competencies; Locus Of Control.
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Septiani futri; Gede Juliarsa
E-Jurnal Akuntansi Vol 8 No 1 (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 effect of independence , professionalism , level of education , professional ethics , experience , and job satisfaction of auditors on audit quality in the public accounting firm in Bali . The data used in this study are secondary data from a list of names public accounting firm and the primary data in the form of a respondent's answers from questionnaire data collection . This study used a simple random sampling method in the determination of the sample and there were 36 samples that meet the criteria . This study used multiple linear regression analysis for the data analysis technique , in which the results showed variable independence , professionalism , level of education , professional ethics , experience , and job satisfaction simultaneously affect auditors on audit quality . Partially, only the level of education and professional ethics have a significant effect on audit quality .
Pengaruh Pertumbuhan Kredit Terhadap Tingkat Kesehatan Koperasi Dengan Tingkat Perputaran Kredit Sebagai Variabel Pemoderasi Kunigunde Viktoriana Radung; I Gede Juliarsa
E-Jurnal Akuntansi Vol 24 No 3 (2018)
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.2018.v24.i03.p30

Abstract

Pertumbuhan perekonomian suatu negara sangat erat kaitannya dengan peranan lembaga keuangan, dimana lembaga keuangan berperan sebagai perantara bagi masyarakat yang meyimpan uang dengan masyarakat yang membutuhkan uang. Setiap pemerintahan di dunia selalu memiliki tujuan untuk memajukan dan mengembangkan perekonomiannya agar taraf hidup bangsa dan kesejahteraan masyarakatnya dapat meningkat. Penelitian ini dilakukan di Koperasi Serba Usaha Kuta Mimba dengan menggunakan data laporan keuangan dari tahun 2010-2012. Populasi dalam penelitian ini adalah koperasi kuta mimba. pada penelitian ini tidak adanya istilah sampel dan metode penentuan sampel karena penelitian ini adalah study kasus. Pengumpulan datanya menggunakan observasi non partisipan. Teknik analisis yang dipakai adalah uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis yang sudah diketahui bahwa pertumbuhan kredit berpengaruh terhadap tingkat kesehatan koperasi, tingkat perputaran kredit berpengaruh terhadap tingkat kesehatan koperasi dan tingkat perputaran kredit memperkuat hubungan antara pertumbuhan kredit dan tingkat kesehatan koperasi.
Kecanggihan Teknologi dan Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Kemampuan Teknik Personal dan Pelatihan sebagai Variabel Pemoderasi Putu Bagus Vijay Kumara Putra; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p18

Abstract

The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems. Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR PADA KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI BALI Putu Septiani Futri; Gede Juliarsa
E-Jurnal Akuntansi Vol 7 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

ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor terhadap kualitas audit di Kantor Akuntan Publik di Bali. Penelitian ini menggunakan data sekunder berupa daftar nama Kantor Akuntan Publik dan data primer berupa jawaban-jawaban responden dari pengumpulan data kuesioner. Penelitian ini menggunakan metode simple random sampling dalam penentuan sampel dan ada 36 sampel yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda untuk teknik analisis datanya, dimana hasil penelitian menunjukkan variabel independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor berpengaruh secara simultan terhadap kualitas audit. Secara parsial hanya tingkat pendidikan dan etika profesi berpengaruh signifikan terhadap kualitas audit. Kata kunci: independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor
Kecanggihan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Partisipasi Manajemen dan Kinerja Karyawan Amelia Larissa; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p12

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh kecanggihan teknologi informasi, efektivitas sistem informasi akuntansi, dan partisipasi manajemen, menggunakan data kualitatif, dengan menyebarkan kuesioner kepada karyawan yang sesuai dengan kriteria yang ditentukan. Adapun populasi dalam penelitian ini yaitu seluruh karyawan PT Mitrajaya Sumber Abadi, dengan sampel berjumlah 40 dengan teknik purposive sampling. Penelitian ini diuji dengan analisis linear berganda. Variabel kecanggihan teknologi informasi, efektifitas sistem informasi akuntansi, dan partisipasi manajemen berpengaruh positif dan signifikan terhadap kinerja karyawan di PT. Mitrajaya Sukses Abadi. Kata Kunci: Kecanggihan Teknologi Informasi; Efektivitas Sistem Informasi Akuntansi; Partisipasi Manajemen
Profitabilitas, Operating Leverage, Ukuran Perusahaan Pertumbuhan Penjualan pada Struktur Modal Perusahaan Perbankan Kadek Angga Sintya Puspita; Gede Juliarsa
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p06

Abstract

This research was conducted to determine the effect of Profitability, Operating Leverage, Company Size and Sales Growth on the Capital Structure of Banking Companies. This research uses nonparticipant observation method. The sample used is 23 companies with a total sample of 115 observations in 5 years, through nonprobability sampling method with purposive sampling technique, and the number obtained is 115 observations. The data analysis technique used in this research is multiple linear regression analysis techniques. The results of this study indicate that profitability has a negative effect on the capital structure of banks. Operating leverage has a negative effect on the capital structure of banks. Firm size has a positive effect on banking capital structure. Sales growth has no effect on the banking capital structure. Keywords: Profitability; Operating Leverage; Company Size; Sales Growth.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR INTERNAL DALAM MENCEGAH KECURANGAN PADA BPR DI KABUPATEN BADUNG Made Yunita Windasari; Gede Juliarsa
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

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Abstract

This research aimed to determine the effect of competence, independence and professionalism of internal auditors in preventing fraud. The theory used in this research is Theory Of Reasoned Actio and Theory Of Planned Behavior. The population in this study is the internal auditor BPR. This study uses non-probability sampling with saturated sampling. These samples were taken from all members of the population that is as much as 52 BPR. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the competence of the internal auditor, internal auditor independence and professionalism of the internal auditor of the positive effect on fraud in the BPR in Badung.
PENGARUH KETERLIBATAN PEMAKAI, KEMAMPUAN PEMAKAI, PELATIHAN DAN PENDIDIKAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Ida Ayu Mira Kharisma; Gede Juliarsa
E-Jurnal Akuntansi Vol 19 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

The purpose of this study was to determine the effect of the involvement of users, the ability of users, training and user education on the performance of accounting information systems at Inna Grand Bali Beach. This study took a sample of the entire staff accounting department Inna Grand Bali Beach based non-probability sampling method with saturated sampling techniques and sample of 46 staff. Data collection was conducted by survey method. The data in this study using multiple linear regression analysis. The analysis showed that the involvement of users, the ability of users positive and significant impact on the performance of accounting information systems at Inna Grand Bali Beach while training and user education has no significant effect on the performance of accounting information systems at Inna Grand Bali Beach.
Kualitas Sistem, Kecanggihan Teknologi, Kemampuan Teknik Personal dan Efektivitas Sistem Informasi Akuntansi Ni Made Tini Ari; Gede Juliarsa
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p02

Abstract

The research aims to determine the effect of information system quality, information technology sophistication and personal technical skills on the effectiveness of the Village Credit Institution accounting information system. The sample of this study was 18 LPD with the method of determining the sample using a purposive sampling technique. Research data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed that the quality of information systems, information technology sophistication and personal technical skills had a positive effect on the effectiveness of accounting information systems. The research results are expected to contribute to the TAM concept in explaining the relationship between the influence of information system quality, information technology sophistication, and personal technical skills on the effectiveness of AIS. Keywords: Information System Quality, Information Technology Sophistication, Personal Technical Ability, Accounting Information System Effectiveness.
Co-Authors Amadeus Vincent Reziario Nugraha Amelia Larissa Anak Agung Istri Ratih Setia Dewi Anak Agung Ngurah Agung Kresnandra Anak Agung Surya Narayana Andrean Wismar Putra Saragih ayu ari kasandra Dian Savitri Udayana Gede Oka Brawida Uthama Gusi Made Dwi Oka Yuliani Gusti Ayu Made Ervina Rosiana I Gusti Ngurah Agung Dananjaya Putra I Ketut Jati I Putu Pradiantama Risda Putra Ida Ayu Mira Kharisma Jesicha Isadora Illiony Minta Kadek Angga Sintya Puspita Kadek Doni Dananjaya Komang Ardana Kunigunde Viktoriana Radung Luh De Leony Agustini Made Devi Miradhi Made Swari Praba Waloka Made Yunita Windasari MARIA M. RATNA SARI Ni Kadek ayu perbarini Ni Komang Pebi Arisanti Ni Komang Putri Seroja Ni Komang Urip Krisna Dewi Ni Luh Dea Kemuning Ni Luh Putu Wulan Apriyani Ni Made Dwika Putri Ni Made Tini Ari Ni Nengah Murtini Ni Nyoman Novita Sari Murni Ni Wayan Dina Sumantari Ni Wayan Gita Ni Wayan Kresnawati Ni Wayan Novia Puspitasari Ni Wayan Sudiarti Putri Syintia Wulandari Putu Bagus Vijay Kumara Putra Putu Dewi Adi Damayanthi Putu Saroyeni Piatrini Putu Septiani Futri Salsabilla Amalia Prapta Deadewi Septiani futri Trisna Ayu Aprilia Wayan Wiriani