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All Journal Journal Of Business, Finance, and Economics (JBFE) Gema Wisata Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Dan Karya Mahasiswa International Journal of Economics, Commerce, and Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI BORJUIS (JURNAL OF ECONOMY)
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 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.
Perilaku Belajar, Minat Belajar dan Tingkat Pemahaman Akuntansi dengan Pembelajaran Daring sebagai Variabel Mediasi Made Swari Praba Waloka; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p11

Abstract

This study aims to determine the effect of learning behavior and interest in learning on the level of understanding of accounting and the role of online learning in mediating the influence of learning behavior and interest in learning on the level of accounting comprehension. This research was conducted at the Faculty of Economics and Business, Udayana University. The sampling technique used was purposive sampling method, the number of samples obtained was 90 samples. The analysis technique used is path analysis. Based on the results of the analysis, it was found that learning behavior had no significant effect on the level of accounting understanding of students. Interest in learning and online learning has a significant effect on the level of accounting understanding. Online learning is significantly able to mediate the effect of learning behavior and interest in learning on the level of accounting understanding of students. Keywords: Learning Behavior; Learning Interest; Online Learning; Accounting Understanding.
Analisa Kualitas, Keamanan, Kemudahan, dan Kecepatan dari Sistem Informasi Akuntansi di Perusahaan Global Tiket Network Andrean Wismar Putra Saragih; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p13

Abstract

On the website www.tiket.com, consumers can make online payments with various methods. This payment method requires a quality accounting information system. All financial activities that use the system will be carried out by the system operator, where the performance of this system operator has an important role in the overall performance of the company. The following research aims to determine the quality, security, ease of use and speed of access to accounting information systems at PT. Global Ticket Network. Population and sample 40 people. The sample method uses the census method. The analysis tool uses a qualitative descriptive technique. Based on the results of the study, AIS Quality, AIS Security, AIS Ease and SIA speed at PT. Global Tiket Network is already good. This is in accordance with the results of the questionnaire to 40 employees as respondents. Keywords: Accounting Information System; Quality.
KETERLIBATAN DAN KEMAMPUAN TEKNIK PERSONAL PADA KINERJA SIA DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI VARIABEL MODERASI Ni Wayan Novia Puspitasari; Gede Juliarsa
E-Jurnal Akuntansi Vol 20 No 1 (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

Computer-based accounting information system is very important applied in LPD to produce information in the form of relevant, accurate and timely financial statements. Good bad performance of an accounting information system can be seen from the user satisfaction of accounting information system itself. An information system will be successful if supported by several supporting factors. This study aimed to prove empirically the influence of user involvement and the ability of personal techniques on the performance of SIA with education and training as a moderation variable variable in LPD Gianyar District.This research is an associative quantitative research. The number of samples was taken by 66 respondents consisting of the head of LPD, employees of the administration and employees of the cashier based on non-probability sampling technique with purposive sampling method. Data were collected using survey method with questionnaire technique. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, it can be concluded that user involvement has positive and significant effect on accounting information system performance, personal technique ability have positive and significant influence on accounting information system performance, education and training unable to moderate influence of user involvement on accounting information system performance, and education and training Able to moderate the influence of personal technique ability on accounting information system performance in LPD Gianyar Subdistric.
Determinan Kepuasan Pengguna Software Akuntansi Luh De Leony Agustini; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p05

Abstract

This study examines the influence of the Quality of Accounting Information Systems, Perceived Usefulness, Perceived Ease of Use on Accounting Software User Satisfaction at PT. Sejahtera Indo Bali, with a sample of 42 people. By using multiple linear regression analysis, the findings prove that the quality of accounting information systems and perceived ease of use have a positive effect on user satisfaction of accounting software, while perceived usefulness does not have a positive effect on user satisfaction of accounting software. In addition, the Technology Acceptance Model (TAM) model is able to explain the factors that influence user satisfaction with accounting software. Keywords: Accounting Information System Quality; Perceived Usefulness; Perceived Ease Of Use
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 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 Wayan Wiriani