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Moral Reasoning Memoderasi Pengaruh Ethical Sensitivity Pada Kualitas Internal Audit di PT. Bank BRI Kantor Cabang se-Provinsi Bali Ida Ayu Pradnyani Wedhasari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p07

Abstract

Internal audit or internal examination is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. The purpose of this research is to analyze the moral reasoning to moderate the influence of ethical sensitivity on the quality of internal audit at PT. Bank BRI Branch Offices throughout Bali Province. This research was conducted in all offices of PT. Bank BRI Branch Office of Bali Province as many as twelve offices located in the Region of Bali in 2017 by making auditors as many as 50 people as samples through saturated sample method. The data were collected by distributing questionnaires as many as 50 respondents were tested through regression analysis moderation technique. Based on the analysis, ethical sensitivity variable has a positive effect on internal audit quality at PT. Bank BRI Branch Offices throughout Bali Province. Moral reasoning strengthens or moderates the positive influence of ethical sensitivity on the quality of internal audit at PT. Bank BRI Branch Offices throughout Bali Province. Keywords: ethical sensitivity,moral reasoning, quality of internal audit
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing) Ngurah Surya Maotama; Ida Bagus Putra Astika
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.p12

Abstract

The research aims to obtain empirical evidence about the effect of profitability, company size, and managerial ownership on income smoothing practices (Income Smoothing). This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling technique using purprosive sampling method obtained 18 selected companies to be sampled with 3 years of observation so as to get a total sample of 54. Hypothesis testing was tested using logistic regression analysis techniques. positive about income smoothing practices (Income Smoohing). Keywords : Income Smoothing Practices; Profitability; Company Size; Managerial Ownership.
Pengaruh Role Stress pada Turnover Intentions Konsultan Pajak dengan Kompensasi Sebagai Variabel Pemoderasi I Gusti Agung Himawantara; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 22 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.v22.i03.p01

Abstract

This research was conducted in order to obtain evidence of how the influence of role stress on turnover intentions of tax consultant in Tax Consultant Office in Denpasar City with compensation as moderator varable. This research was conducted at 15 Tax Consultant Office in Denpasar City. The number of samples obtained was 112 respondents by using purposive sampling sampling technique. The data were collected using questionnaire method. The hypothesis was tested using technique of Moderating Regression Analysis (MRA). Based on the result of the research, it is known that role conflict and role ambiguity have positive effect on turnover intentions, but role overload has no significant effect on turnover intentions. Based on the research that has been done also known that compensation can weaken the influence of role conflict and role ambiguity on turnover intentions but can not moderate the influence of role overload on turnover intentions. Keyword: Turnover Intentions, Role Conflict, Role Ambiguity, Role Overload, Compensation.
Reaksi Pasar Atas Pengungkapan Management Discussion and Analysis Putu Aldhi Surata; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 28 No 2 (2019)
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.2019.v28.i02.p08

Abstract

OJK issues POJK No.29 / POJK.04 / 2016 which requires MD & A disclosure in the annual report. The purpose of this study is to prove empirically that there are (1) market reactions in annual report disclosures, (2) the effect of MD & A disclosure level on abnormal returns. The study population used the KOMPAS100 index of 100 issuers with a total sample of 63 samples. The Wilcoxon statistical test results state that there are differences before and after the disclosure of the annual report. Furthermore, a simple linear regression test was conducted which gave the results that the MD & A disclosure had a positive effect on the market reaction that was proxied using abnormal return. The test results produce MD & A disclosures that have a positive effect on market reactions through abnormal returns so that the market is known to use the information contained in MD & A.Keywords : Management discussion and analysis, abnormal return, annual report.
KEMAMPUAN CORPORATE GOVERNANCE MEMODERASI PENGARUH PENGUNGKAPAN CSR PADA NILAI PERUSAHAAN Made Norisa Astiyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 7 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

ABSTRAK CSR merupakan bentuk kewajiban perseroan untuk ikut serta dalam pembangunan ekonomi secara berkelanjutan. CSR dipercaya memiliki peran yang strategis bagi nilai perusahaan. Berbagai penelitian pengungkapan CSR terhadap nilai perusahaan memperoleh hasil yang beragam. Berdasarkan hasil tersebut diduga terdapat suatu variabel moderasi yang dapat mempengaruhi hubungan pengungkapan CSR pada nilai perusahaan. Penelitian ini bertujuan untuk mengetahui apakah pengungkapan CSR (CSRI) berpengaruh pada nilai perusahaan (PBV) dan apakah Corporate Governance (CGPI) mampu memoderasi pengaruh pengungkapan CSR (CSRI) pada nilai perusahaan (PBV). Periode yang digunakan dalam penelitian ini adalah tahun 2009-2012. Sampel penelitian yang digunakan berjumlah 26 perusahaan. Metode penentuan sampel yang digunakan adalah non probability sampling. Data dianalisis dengan menggunakan regresi linear sederhana dan Moderated Regression Analysis. Hasil yang diperoleh dalam penelitian ini adalah pengungkapan CSR (CSRI) berpengaruh pada nilai perusahaan (PBV) dan Corporate Governance (CGPI) mampu memoderasi pengaruh pengungkapan CSR (CSRI) pada nilai perusahaan (PBV). Kata kunci: corporate governance, pengungkapan CSR, nilai perusahaan
PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SETELAH HIBAH EMPLOYEE STOCK OPTION PLAN I.A Rayhita Santhi; IB Putra Astika
E-Jurnal Akuntansi Vol 10 No 2 (2015)
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

Ketidak seimbangan informasi yang dimiliki antara agen dan prinsipal akan menyebabkan konflik keganenan. Perusahaan mencari alternatif dalam mengatasi hal tersebut, salah satunya adalah menerapkan kompensasi berbasis saham. Penelitian ini dimaksudkan untuk memperoleh bukti empiris perbedaan kinerja sebelum dan setelah hibah Employee Stock Option Plan. Pengujian hipotesis mengunakan uji tanda berangking wilcoxon. Obyek penelitian meliputi semua perusahaan yang terdaftar di PT. BEI dan menerapkan employee stock option plan antara tahun 1999 sampai 2013, dengan periode jendela pengamatan yang dilakukan yaitu return on aset 1 tahun sebelum dan 1 tahun setelah hibah employee stock option plan. Metode penentuan sampel yang digunakan adalah kriteria sampling dan didapatkan 34 perusahaan dengan total 70 pengamatan. Berdasarkan hasil analisis diketahui bahwa terdapat perbedaan kinerja perusahaan sebelum dan setelah hibah employee stock option plan.
Pengaruh Kemampuan Teknik Pemakai pada Kinerja Individual dengan Efektivitas Sistem Informasi Akuntansi Sebagai Variabel Pemoderasi I Kadek Bagus Acintiawan; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p29

Abstract

In order for the implementation of SIA to run effectively it requires a high level of user engineering capability which can certainly improve the individual performance of these users. This study uses an associative quantitative method. The data analysis technique used in this study is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that user technical abilities have a positive influence on individual performance in Savings and Loan Cooperatives in Badung Regency and the effectiveness of the Accounting Information System moderates the influence of user technical abilities on individual performance in Savings and Credit Cooperatives in Badung Regency. The implication in this study is that the higher the ability of the user technique, the higher the individual performance and the better the ability of the user technique will increase the effectiveness of the Accounting Information System so that individual performance will increase. Keywords : Accounting Information Systems; User Technical Capabilities; Individual Performance.
Pengaruh Ukuran Perusahaan, Nilai Saham, Financial Leverage, Profitabilitas Pada Tindakan Perataan Laba di Sektor Manufaktur A. A. Istri Rani Pradnyandari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 27 No 1 (2019)
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.2019.v27.i01.p06

Abstract

This study aims to examine the effect of company size, stock value, financial leverage, and profitability on income smoothing policies in the manufacturing sector in the Indonesia Stock Exchange for the 2014-2016 period. The number of samples, using the purposive sampling method is as many as 40 companies from 147 companies. The data analysis technique is logistic analysis with the results of company size having a positive effect on income smoothing in the manufacturing sector. The value of shares has a negative effect on income smoothing in the manufacturing sector. Financial leverage has a positive effect on income smoothing in the manufacturing sector. Profitability has a positive effect on income smoothing in the manufacturing sector. Sectoral manufacturing companies are expected to pay attention to the size of the company, so the company chooses to do income smoothing. Keywords: Company size, stock value, financial leverage, profitability, income smoothing policy
PENGARUH LEVERAGE, EARNINGS VOLATILITY DAN PAJAK PENGHASILAN PADA NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI A. A. Istri Mega Cahyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p02

Abstract

This study aimed to get empirical evidence of the effect of leverage, earnings volatility and income tax on the value of companies listed in Indonesia Stock Exchange 2010-2014. The sample selection used was random sampling technique that is obtainable 14 (fourteen) manufacturing companies. With a data analysis technique used is multiple linear regression analysis were supported by statistical test F, t statistical test and the coefficient of determination. The results of this study indicate that leverage and earnings volatility negatively affect the value of companies listed on the Indonesia Stock Exchange in 2010-2014, while the income tax positive effect on the value of companies listed in Indonesia Stock Exchange 2010-2014.
Faktor-Faktor yang Mempengaruhi Persepsi Etis Auditor Dengan Filosofi Tri Kaya Parisudha Sebagai Variabel Pemoderasi Komang Tri Utariyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 32 No 5 (2022)
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.2022.v32.i05.p11

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of love of money, machiavellian nature, and ethical sensitivity on auditors' ethical perceptions with the Tri Kaya Parisudha philosophy as a moderating variable. This research was conducted at 12 Public Accounting Firms. The method of determining the sample in this study used a purposive sampling technique so that a sample of 78 auditors was obtained. Data was collected using the questionnaire method. The data analysis technique used in this research is using PLS 3.0 software. Based on the results of the study, it is known that love of money has a negative effect on the ethical perception of the auditor, while the machaivellian nature and ethical sensitivity have no effect on the ethical perception of the auditor. Based on the results of the research that has been done, it is also known that the Tri Kaya Parisudha philosophy is not able to weaken the influence of love of money on the ethical perception of the auditors, while the Tri Kaya Parisudha philosophy is able to weaken the influence of Machiavellian nature and ethical sensitivity on the auditor's ethical perception. Keywords: Love of Money; Machiavellian; Ethical Sensitivity; Ethical Perception; Philosophy Tri Kaya Parisudha.
Co-Authors - Nurhayati A. A. Istri Mega Cahyani A. A. Istri Rani Pradnyandari A. A. N. B Dwirandra A. A.Ngurah Indrajaya A.A. Sagung Nur Andiani A.A.Ayu Indah Kartikasari A.A.Ayu Trisna Bulan Anak Agung Ayu Intan Purnama Sari Anak Agung Ayu Ratih Radityastuti Anak Agung Gde Putu Widanaputra Anak Agung Istri Tirtamas Wisnu Wardhani Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Darma Suwindra Anak Agung Sagung Rina Kesuma Dewi Ayu Arysta Dewi Ayu Made Dian Pertiwi Dwipayanti Ayu Wulandari Cokorda Gde Bayu Putra Cokorda Istri Mas Pradnyadari Pemayun Desak Nyoman Sri Juliartini Dewa Nyoman Badera Evelin Budiarti Gde Deny Larasdiputra Gede Ary Surya Wardhana Gerianta Wirawan Yasa Gusti Agung Ayu Intan Permata Sari gusti ayu dyah indraswari Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Made Endiana I G A Asti Pratini I Gede Bayu Wirayudha I Gst Ngr Agung Bayu Pati I Gusti Agung Himawantara I Gusti Agung Rama Sidhimantra I Gusti Ayu Ary Meitari I Gusti Ayu Asti Pratini I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Della Sabrina Purwanti I Gusti Ngurah Agung Dicky Wibawa I Gusti Ngurah Indra Pramaswaradana I Gusti Ngurah Yoga Dimas Atmaja I Kadek Bagus Acintiawan I Ketut Prasantia Noor I Ketut Winanda I Ketut Yadnyana I Made Artha Budi Susila I Made Sadha Suardikha I Made Sukartha I Nyoman Putra Wibawa I Putu Ekapratama Rangga Sudana I Wayan Armadi I Wayan Suartana I Wayan Subrata I.A Rayhita Santhi I.B. Oka Surya Wibawa Ida Ayu Arie Ristadewi Ida Ayu Devi Candra Pradnyani Ida Ayu Ganetri Priyadarshini Wikrami Ida Ayu Gayatri Ida ayu kade Krisna Astuti Ida Ayu Made Widiantari Ida Ayu Paramitha Astuti Ida Ayu Prabadewi Apsari Ida Ayu Pradnyani Wedhasari Ida Ayu Try Surya Warsitasari Ida Bagus Adi Putra Ida Bagus Alit Surya Dharma Ida Bagus Angga Baskara Darmawan Ida Bagus Putu Satriya Wibawa Putra Guntur Ida Bagus Putu Weda Pratama Ida Bagus Sugita Adi K. Budiartha Kadek Dita Purwita Sari Kadek Fitria Dewi Kadek Prawisanti Dira Komang Asri Pratiwi Komang Tri Utariyani Lalu Yoga Putra Wiguna Luh Putu Lisa Anastasia Kameswari Made Ayu Jayanti Prita Utami Made Ayu Prilla Winda Puspita Made Gede Wirakusuma Made Norisa Astiyani Made Tika Widyastuti MADE WAHYU ADHIPUTRA Maria Meiatrix Ratna Sari Mutiara Ulfa Tsuroyya Nadya Anjani Nancy Natalie Ngurah Surya Maotama Ni Ayu Wisma Dewi Ni Kadek Ari Adnyani Ni Kadek Dewi Octaviani Ni Kadek Puspita Yadnya Dewi Ni Ketut Ari Widyati Ni Ketut Rasmini Ni Ketut Ratna Kusumayanti Ni Komang Ayu Rustini Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Santi Artini Ni Luh Putu Sri Purnama Pradnyani Ni Made Ayu Pinatih Ni Made Ayu Widiariani Ni Made Dini Hari Putri Ni Made Dwi Ratnadi Ni Made Intan Priliandani, Ni Made Intan Ni Made Krisdhayani Ni Made Wiwik Menawati Ni Nyoman Dita Arisandi Ni Nyoman Kristiana Dewi Ni Putu Eka Mardiantari Ni Putu Kartika Eka Putri Ni Putu Maetri Megantari Ni Putu Sri Harta Mimba Ni Putu Yuni Asih Ni Rasmini Ni Wayan Septia Wini Ni Wayan Yusy Martha Diani Nyoman Cyntia Riesta Utami P. Rani Adnyani Asak, P. Rani Adnyani Prihono Putri Puspita Putu Adnyana Putra Putu Aldhi Surata Putu Ayu Yuliantini Putu Cintya Purnama Dewi Putu Diah Kumalasari Putu Diah Savitri Putu Indah Suyantari Putu Monik Candra Maharani Putu Puja, Ida Bagus Putu Wahyu Eka Budi Putu Yudha Asteria Putri Rai Dwi Andayani W Ricci Nurly Trisna Rivandi Pradana Sagung Mas Ary Indrayanti Sayu Made Parwati Sila Prakasa Sukma Indah Purnama