Articles
<![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 ]]>
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<![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 ]]>
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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 ]]>
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<![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 ]]>
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<![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. ]]>
<![CDATA[PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KETERLIBATAN PENGGUNA, PROGRAM PELATIHAN TERHADAP KINERJA SIA PADA BPR DI KEDIRI ]]>
<![CDATA[Putri Syintia Wulandari]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 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 ]]>
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<![CDATA[Assessment performance of Accounting Information Systems used by company is very important to know. SIA performance can not be separated from the factors that can affect it. This study was conducted to determine the effect of top management support, user involvement in the application of the system, and user training program on performance SIA BPR district of Kediri, Tabanan regency. Sampling technique used is the census sampling technique (saturated sample) and get 60 samples. The data collection is done by survey method, which is distributing questionnaires to employees who work with computerized systems on BPR in the district of Kediri. In this research, engineering analysis conducted is multiple linear regression analysis. The analysis showed that the top management support, user training programs, and the involvement of users in the application of the system positively affects to performance of Accounting Information System.]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN OPINI AUDITOR PADA AUDIT DELAY ]]>
<![CDATA[Made Devi Miradhi]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 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 ]]>
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<![CDATA[The aim of this study was to determine the size of the company as a moderating influence profitability and the auditor's opinion on the audit delay. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2014. Samples are taken as much as 72 manufacturing companies, with a purposive sampling method. Data used is secondary data media manufacturing companies in the form of financial statements. The data analysis technique used is Moderated Regression Analysis. Based on the analysis found that simultaneous independent variables affect audit delay in manufacturing companies. The size of the company strengthens the relationship between the profitability of the audit delay because research shows a significant value of 0.04. This is because companies are experiencing huge profits and have a lot of assets expand the lead auditor auditing financial statement so that the audit process will be longer]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Pertumbuhan Koperasi pada Profitabilitas dengan Non Performing Loan Sebagai Moderasi ]]>
<![CDATA[I Putu Pradiantama Risda Putra]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 2 (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.v24.i02.p05
<![CDATA[Koperasi adalah badan usaha yang berdasarkan atas asas kekeluargaan yang anggotanya terdiri dari orang perorangan atau badan hukum dengan tujuan untuk mensejahterakan anggotanya. Peran dan manfaat koperasi di Indonesia sangatlah penting, karena koperasi membuka pintu gerbang Usaha Kecil dan Menengah (UKM), menciptakan masyarakat mandiri, penggerak perekonomian hingga menciptakan lapangan kerja baru. Penelitian dilakukan pada Koperasi Simpan Pinjam di Kecamatan Denpasar Utara Tahun 2013-2015. Sampel penelitian ini adalah laporan keuangan masing-masing koperasi simpan pinjam yang ada di Kecamatan Denpasar Utara yang berjumlah 12 koperasi pada tahun 2013-2015 yang dipilih dengan metode nonprobability sampling dengan teknik purposive sampling. Pengujian data dilakukan dengan menggunakan Moderated Regression Analysis, hasilnya menunjukkan bahwa perputaran modal kerja dan pertumbuhan koperasi berpengaruh positif signifikan pada profitabilitas. Penelitian ini juga menemukan bahwa Non Performing Loan mampu memoderasi pengaruh perputaran modal kerja dan pertumbuhan koperasi pada profitabilitas. Kata kunci: tingkat perputaran modal kerja, pertumbuhan koperasi, profitabilitas, non performing loan.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Gusti Ayu Made Ervina Rosiana]]>;
<![CDATA[Gede Juliarsa]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 3 (2013) ]]>
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[ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI dengan profitabilitas sebagai variabel pemoderasi. Sampel yang dipakai dalam penelitian adalah 55 data dari perusahaan manufaktur yang terdaftar di BEI periode 2008 sampai 2012 yang mana data dalam penelitian berasal dari data sekunder yang diperoleh melalui teknik dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 37,6% yang diolah dengan menggunakan teknik regresi linier berganda dan sebesar 77,8% yang diolah dengan menggunakan teknik Moderated Regression Analysis. Hasil analisis menunjukkan bahwa pengungkapan CSR berpengaruh positif dan signifikan terhadap nilai perusahaan dan profitabilitas mampu memperkuat pengaruh pengungkapan CSR terhadap nilai perusahaan. Kata kunci:pengungkapan csr, profitabilitas, nilai perusahaan]]>
<![CDATA[Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, dan Pemanfaatan Teknologi Informasi pada Kinerja Pegawai ]]>
<![CDATA[Dian Savitri Udayana]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 1 (2022) ]]>
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.2022.v32.i01.p19
<![CDATA[Performance is the level of success achieved by a person in carrying out tasks compared to work standards or criteria that have been determined and agreed in advance. The purpose of this research is to provide empirical evidence regarding the effect of the effectiveness of the application of accounting information systems, the suitability of tasks with information technology, and the use of information technology on the performance of cooperative employees. This research was conducted at the Independent Farmers' Cooperative, Gadungan Village, Tabanan. The number of samples used as many as 40 samples, with the method used is the saturated sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the study found that the effectiveness of the application of accounting information systems, task suitability, and the use of information technology had a significant positive effect on the performance of the employees of the Tani Usaha Mandiri cooperative in Gadungan Village, Tabanan. Keywords : The Effect of The Efectiveness Accounting Information System Implementation; Duty Suitability; Utilization of Information Technolog; The Employee Performance.]]>
<![CDATA[PENGARUH PENGGUNAAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PT PEGADAIAN (PERSERO) KANTOR CABANG DENPASAR ]]>
<![CDATA[Ni Komang Pebi Arisanti]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 3 No. 6 (2025): JUNI ]]>
Publisher : <![CDATA[ADISAM PUBLISHER ]]>
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<![CDATA[The development of information technology has led to a shift in the use of manual information systems to computer-based information systems that allow various activities to be carried out more quickly, precisely, and accurately. The purpose of this study is to empirically prove the influence of the use and utilization of information technology on the effectiveness of accounting information systems. This research was conducted at PT Pegadaian (Persero) Denpasar Branch Office. This study uses a quantitative approach with multiple linear regression analysis techniques. The population in this study was 74 people, with a nonprobability sampling method, namely by purposive sampling technique, so that a sample of 55 samples was obtained. The results of this study indicate that the influence of the use and utilization of information technology has a positive effect on the effectiveness of accounting information systems. The coefficient of determination (Adjusted R Square) obtained was 0.708, meaning that a percentage of 70.8% of the effectiveness variable of the accounting information system can be explained by the variable of the influence of the use and utilization of information technology, while the remaining 29.2% is explained by other variables that were not studied. The implications of the results of this study are able to provide suggestions or input for pawnshops, especially PT Pegadaian (Persero) Denpasar Information Branch Office, in an effort to improve the effectiveness of the accounting system by paying attention to the use of information technology in carrying out its operational activities, and increasing the use of good information technology for the company.]]>
