Articles
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada LPD Di Kecamatan Denpasar Utara ]]>
<![CDATA[Ni Kadek ayu perbarini]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 1 No 1 (2012) ]]>
Publisher : <![CDATA[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
<![CDATA[The information system is very important in the success of an organization, such as organizational Lembaga Perkreditan Desa. Lembaga Perkreditan Desa in Denpasar Utara District has implemented Accounting Information Systems - computer based. This study used multiple linear regression analysis techniques, classical assumption test and equipped with testing instruments. The results of the analysis concluded that the User Involvement, Top Management Support, Education and Training has a significant influence on the performance of Accounting Information System are proxied on Accounting Information System User and Usage Satisfaction. Personal Capability Engineering has a positive but not significant effect on the performance of Accounting Information System are proxied by the Accounting Information System User and Usage Satisfaction. Formalization Development of a significant effect on the performance of Accounting Information System proxied on User Satisfaction, and no significant positive effect on the performance of Accounting Information System are proxied to the use of Accounting Information System.]]>
<![CDATA[PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, PENGALAMAN KERJA, DAN TINGKAT PENDIDIKAN PADA KINERJA PENGAWAS KOPERASI ]]>
<![CDATA[Ni Nengah Murtini]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 2 (2017) ]]>
Publisher : <![CDATA[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.p19
<![CDATA[Tugas, wewenang dan tanggungjawab pengawas koperasi mempunyai peran penting terhadap keberlangsungan hidup koperasi sesuai dengan undang-undang perkoperasian yaitu Undang-undang No. 25 Tahun 1992. Perkembangan koperasi di Kabupaten Karangasem semakin meningkat setiap tahunnya namun secara kualitas masih perlu dilakukan pembinaan yang lebih intensif karena masih ada koperasi yang tidak melaksanakan Rapat Anggota Tahunan (RAT). Penelitian ini dititik beratkan pada pengawas yang bekerja pada koperasi di Kecamatan Rendang karena survei pendahuluan pada bulan Januari 2017 menunjukkan hanya sebesar 56 persen koperasi di Kecamatan Rendang Kabupaten Karangasem yang melaksanakan RAT. Tujuan penelitian ini adalah untuk mengetahui pengaruh independensi, keahlian profesional, pengalaman kerja, dan tingkat pendidikan pada kinerja pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem. Penelitian ini mengambil sampel yaitu keseluruhan pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem berdasarkan metode non probability sampling dengan teknik sampel jenuh dan sampel berjumlah 150 pengawas. Pengumpulan data dilakukan dengan metode survei. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Berdasarkan hasil analisis menunjukkan bahwa independensi, keahlian profesional, pengalaman kerja dan tingkat pendidikan secara signifikan berpengaruh positif terhadap kinerja pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem. Hal ini menunjukkan bahwa semakin tinggi independensi, keahlian profesional, pengalaman kerja dan tingkat pendidikan maka semakin tinggi hasil kinerja pengawas.]]>
<![CDATA[PERGANTIAN AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE PADA AUDIT DELAY ]]>
<![CDATA[Gede Oka Brawida Uthama]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 1 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[The purpose of this study examines the effect of firm size, profitability, leverage audit delay and change of auditor as moderating profitability and leverage. This study was performed on companies listed in the Indonesia Stock Exchange in 2012, which used a sample of 132 companies using a quantitative approach in the form of associative. Methods of data collection with a non-participant observation and analysis techniques used are Moderate Regression Analysis. Results showed that all results obtained with the hypothesis.]]>
<![CDATA[PENGARUH KUALITAS PENERAPAN SIA, PEMANFAATAN DAN KEPERCAYAAN TEKNOLOGI INFORMASI PADA KINERJA KARYAWAN ]]>
<![CDATA[ayu ari kasandra]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 1 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[The Sustainability and success of an organization can be seen from the performance of which is owned by the employees. This studyed aimedds to determined effects the quality of accounting informations system implementation, use of information technology and trust in the information technology employee performance. This research was conducted at the Rural Bank in Tabanan. Samples were taken by purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the quality of the application of accounting information systems, information technology utilization and beliefs have a significant effect on the performance of the employee. The presence of employees in the use of technology facilitates data management, data access and improve efficiency. Trust the technology will allow staff to achieve better performance.]]>
<![CDATA[INTERNAL LOCUS OF CONTROL MEMODERASI COMPUTER ANXIETY DAN COMPUTER ATTITUDE PADA KEAHLIAN APLIKASI KOMPUTER AKUNTANSI ]]>
<![CDATA[Ni Komang Urip Krisna Dewi]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[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
<![CDATA[The purpose of this study is to determine the effect of computer anxiety, computer attitude, internal locus of control, and the effect internal locus of control as moderating variabel to moderate computer anxiety and computer attitude to self efficacy in using accounting software/CSE. This study use survey metode with questinnaire technique for data collection and analysis techniques of multiple linear regression and Moderated Regression Analysis (MRA) which includes classical assumption and hypothesis testing using partial test and coefficient of determination. Based on the analysed data the results obtain are as follows, computer anxiety effect negatively, computer attitude effect positively, internal locus of control effect positively, internal locus of control have weaken to negative effect of computer anxiety to self efficacy in using accounting software and internal locus of control have strengthen to positive effect of computer attitude to self efficacy in using accounting software. ]]>
<![CDATA[Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi ]]>
<![CDATA[Ni Wayan Dina Sumantari]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
Publisher : <![CDATA[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.i02.p07
<![CDATA[The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.]]>
<![CDATA[TEKANAN ANGGARAN WAKTU MEMODERASI LOCUS OF CONTROL INTERNAL PADA PERILAKU UNDERREPORTING OF AUDIT TIME ]]>
<![CDATA[Gusi Made Dwi Oka Yuliani]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The aim of this research is to investigase the impact of internal locus of control on underreporting of audit time behavior and time budget pressure in moderating the impact of internal locus of control on underreporting of audit time behavior. This research was conducted to the auditors who work in the public accounting firm of Bali Province. Sampling taking of this research is determined by method of non-probability sampling with purposive sampling technique. Method of collecting data is using survey method. The sample size of this research is 53 respondents. The data analysis technique used in this study is Moderating Regression Analysis (MRA). All variables of this research is valid and reliable. The research data is qualifies that the distribution of data are normal and the models used do not contain any heteroskedastisitas. Based on the results of the analysis of this study found that the internal locus of control has negative and significant effect on underreporting of audit time behavior. Time budget pressure reinforce internal locus of control influence on underreporting of audit time behavior.]]>
<![CDATA[Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan ]]>
<![CDATA[Jesicha Isadora Illiony Minta]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 8 (2023) ]]>
Publisher : <![CDATA[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.i08.p17
<![CDATA[This research aims to determine the influence of the Quality of Human Resources, the Government's Internal Control System and the Use of Information Technology on the Quality of Regional Government Financial Reports. This research uses a quantitative-associative method which is located at the West Manggarai Regency Regional Work Unit. The sample used was purposive sampling and data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences program. The research results show that the quality of human resources, the government's internal control system and the use of information technology have a positive and significant effect on the quality of the West Manggarai Regency government's financial reports. Keywords: Human Resources; Internal Control System; Information Technology; Financial Reports]]>
<![CDATA[PENGARUH TASK-TECHNOLOGY FIT TERHADAP KINERJA INDIVIDUAL PADA MAYA SANUR RESORT & SPA ]]>
<![CDATA[I Gusti Ngurah Agung Dananjaya Putra]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The aim of this study was to determine the effect of task-technology fit against individual performance at Maya Sanur Resort & Spa. This research was done in Maya Sanur Resort & Spa by using a sample of 41 respondents. Methods of data collection using the questionnaire. The data analysis technique used in this study is a simple linear regression analysis. Results from this study indicate that the task-technology fit affect the individual's performance, proven by significance value less than 5%. Thus it can be seen that the influence of task-technology fit to the individual performance are categorized either.]]>
<![CDATA[PENGARUH REPUTASI AUDITOR DAN UKURAN PERUSAHAAN PADA KEAKURATAN DALAM PEMBERIAN OPINI GOING CONCERN ]]>
<![CDATA[Ni Luh Dea Kemuning]]>;
<![CDATA[Gede Juliarsa]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research was conducted to fulfill the purpose of obtaining empirical evidences on whether auditor’s reputation and company size affected the granting of going concern opinion accuracy. The accuracy of going concern opinion was proxied through company’s bankruptcy after receiving going concern opinion, that if the company goes bankrupt after receiving going concern opinion, the granting of going concern opinion is considered accurate. Samples obtained through purposive sampling method were 42 manufacturing companies listed on Indonesia Stock Exchange throughout 2004-2008 period. Data analysis technique and hypothesis test performed with logistic regression analysis. The findings indicated that auditor’s reputation affected the granting of going concern opinion accuracy, while company size didn’t affect the granting of going concern opinion accuracy. The higher the reputation, the more accurate the granting of going concern opinion accuracy would be. ]]>
