Articles
<![CDATA[Faktor-Faktor yang Berpengaruh pada Kesiapan Mahasiswa dalam Menghadapi Dunia Kerja di Era Digitalisasi ]]>
<![CDATA[Ni Gusti Putu Wirawati]]>;
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p17
<![CDATA[This study aims to determine the effect of ethical competency, knowledge competency, capability competency, relationship competency, analysis competency, and intellectual performance on undergraduate accounting stundent’s readiness in fancing the era of digitazation. Determination of the sample used is random sampling method. Data analysis technique that used is multiple linear regression analysis. The results of the study found that ethical competency, knowledge competency, capability competency, relationship competency, analysis competency, and intellectual performance has positive effects on undergraduate accounting stundent’s readiness in fancing the era of digitazation. Keywords: Competency; Intellectual Performance; Readiness of Collage Stundent; Era of Digitazion]]>
<![CDATA[Akuntabilitas, Transparansi Pemerintah Desa dan Pengelolaan Dana Desa ]]>
<![CDATA[Nius Gwijangge]]>;
<![CDATA[I Ketut Jati]]>;
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
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.2021.v31.i06.p16
<![CDATA[This study aims to assess the accountability and transparency of the village government towards the management of the Village Fund in Sembiran village, Tejakula sub-district, Buleleng district. The sample used was 127 consisting of the village chief secretary of the village treasurer, the Village Consultative Body (BPD) as representatives of the community as well as section heads, with a probability sampling technique with the prorporotionate stratifid ramandom screening method. Data collection was carried out through distributing questionnaires. The analysis technique used in this study is a linear analysis of begada. The results showed that the management of village funds in the village was good enough to apply the principles and rules regarding the accountability of the transparency principle, and participation in village fund management was carried out both from the side of the village government and from the community side so that the accountability of the management of village funds would increase. Keywords: Accountability; Transparency; Participation; Village Fund Management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STRENGTH INDUSTRI MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Filipus Argentano Guntur Suryaputra]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 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[Financial strength caused by external and internal factors.The method of data collecting is purposive sampling methodas the purpose of research. The study will be used criteria for sampling a company listed on the Indonesia Stock Exchange before 1993 and has published financial reports for two consecutive years, and the company's data available complete. From 141 companies listed in Indonesia Stock Exchange there are 59 companies that meet the criteria and used as a sample.Measurement of financial strength of the firm is the financial strength indexwhich is the opposite of financial difficulties.Regression analysis use to find empirical evident what’s factors that influence financial strength.The result showed that the ratio of working capital, retained earnings ratio, return on assets and stock prices influence positive and significant on the financial strength. Sales ratio does not affect the ability of a company's financial. The variance of dependent variabel can be explained by independent variable abaut 48.2 percent while the restexplained by others outside.]]>
<![CDATA[Pemanfaatan Awig-Awig dan Perarem dalam Pengelolaan Keuangan Desa Adat ]]>
<![CDATA[Ni Made Ambar Diantari]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 3 (2019) ]]>
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.2019.v29.i03.p15
<![CDATA[The development of accounting isidely applied by social organizations in society. Accountability is seen as not only limited to accountability and guidance for the organization, but has other functions of interaction between the ethical, social, and accounting environment. Traditional villages in Bali carry out accounting functions based on awig-awig and perarem as agreed by all customary officers and customary manners. This research was conducted to find out how indigenous villages can carry out their accounting functions based on awig-awig and perarem. This study using the methods of observation, interviews, and documentation. To ensure the data presented are valid, this study uses triangulation techniques. The results indicate that the use of awig-awig and perarem in the management finances is carried out by the Adat Awan village commander based on understanding and knowledge of funding sources, mobilization and allocation of funds, and financial accountability based on Tri Hita Karana. Keywords : Customary Village; Accountability; Awig-Awig; Perarem.]]>
<![CDATA[PENGARUH CASH FLOW PADA KINERJA KEUANGAN DAN IMPLIKASINYA PADA NILAI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Ni Wayan Lady Andini]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 No 1 (2014) ]]>
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 Maksimalisasi nilai perusahaan dalam meningkatkan kemakmuran pemegang saham serta meningkatkan kinerja merupakan tujuan dan kewajiban dari perusahaan. Namun dalam usaha pencapaiannya, tidak terlepas dari permasalahan, yang salah satunya dipicu oleh penggunaan cash flow. Penelitian ini bertujuan untuk mengetahui apakah pengaruh cash flow (free cash flow) terhadap nilai perusahaan (PBV) dimediasi oleh kinerja keuangan (ROA). Penelitian ini dilakukan di Bursa Efek Indonesia periode 2011 hingga 2012 dengan memilih jenis industri manufaktur. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa: 1) Cash flow berpengaruh negatif terhadap kinerja keuangan (ROA). 2) Cash flow berpengaruh positif terhadap nilai perusahaan (PBV). 3) Kinerja keuangan (ROA) berpengaruh positif terhadap nilai perusahaan (PBV). 4) Kinerja keuangan (ROA) tidak memediasi pengaruh antara cash flow dengan nilai perusahaan. Hal ini ditunjukkan dengan kontribusi pengaruh langsung yang lebih besar dibandingkan dengan pengaruh tidak langsungnya. Kata kunci: cash flow, kinerja keuangan, nilai perusahaan]]>
<![CDATA[Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan ]]>
<![CDATA[I Putu Indra Wijaya]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 2 (2019) ]]>
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.2019.v26.i02.p22
<![CDATA[The purpose of this study is to obtain empirical evidence regarding GCG as a moderating effect of profitability and CSR on the value of the companies of all companies listed on the Stock Exchange for the period 2013-2016. The results of the study found that profitability and CSR had a positive effect on firm value. GCG is able to strengthen the influence of CSR on corporate value, but GCG is not able to moderate the effect of profitability on company value. The results of this study are expected to be able to provide information for companies regarding the importance of increasing profitability, CSR disclosure and GCG implementation so that later it can increase the value of the company. The results of this study are expected to be able to provide information for interested parties as a basis for making investment decisions. Keywords: Firm value, profitability, CSR, GCG]]>
<![CDATA[Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas dan Free Cash Flow Sebagai Pemoderasi ]]>
<![CDATA[I Made Adi Mahendra]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (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.i03.p24
<![CDATA[Every company will strive to increase the value of the company through increasing the prosperity of the owner or shareholders by improving the company's performance. Increased corporate performance one of which can be done by applying social responsibility (CSR). This study aims to test and obtain empirical evidence of the influence of Corporate Social Responsibility (CSR) on the value of companies with profitability and free cash flow as a moderator. This research was conducted at mining company listed in Bursa Efek Indonesia (BEI) year 2013-2016. Sampling method used is purposive sampling. The number of samples meeting the criteria is 10 companies. Methods of data collection is done by documentation method. Data analysis technique used is Moderated Regression Analysis (MRA). The result of moderation testing between Corporate Social Responsibility and corporate value shows a positive influence which means profitability and free cash flow strengthens the influence of Corporate Social Responsibility towards firm value. Keywords: firm value, CSR, profitability, free cash flow]]>
<![CDATA[Kecanggihan Teknologi Informasi dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi pada Kinerja Individu ]]>
<![CDATA[I Putu Bagus Diva Aiswarya]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p15
<![CDATA[The aim of the research is to empirically prove the influence of information technology sophistication and the technical abilities of accounting information system users on the individual performance of cooperative employees. This research was conducted at a multi-business cooperative in Denpasar. Data was collected through a survey method with questionnaire techniques. The population in this research is all multi-business cooperatives in Denpasar City. The sampling method used was purposive sampling. The number of respondents was 30 people. The data analysis technique used is multiple linear regression analysis. Based on the analysis results, it was found that the sophistication of information technology has a positive and significant effect on individual performance; The ability of accounting information system users has a positive and significant effect on individual performance. Keywords : Sophistication; Capability; Performance.]]>
<![CDATA[PENGARUH RASIO KEUANGAN INDIKATOR KESEHATAN BANK PADA PRICE EARNING RATIO PERUSAHAAN PERBANKAN ]]>
<![CDATA[Citra Kartika Sari]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 1 (2015) ]]>
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 main purpose of the establishment of a company regardless of the type of business is to maximize shareholder wealth, or to maximize the company's stock price therefore presents the company's financial statements to provide information about the health condition of the company for the stakeholders. This study aimed to determine the effect of financial ratios health indicators banking on price earnings ratio of the banking company. This research was conducted on banking companies listed on the Stock Exchange on LQ45 2009-2013. The number of samples taken 64 banking companies, with saturated sample method. Data collection was done by non-participant observation. The analysis technique used is multiple linear regression. Based on the analysis found a positive effect on the variable CAR PER. ROA, NPL and LDR does not affect the PER in the banking companies listed on the Stock Exchange on LQ45 2009-2013.]]>
<![CDATA[KEMAMPUAN PENERAPAN GCG DAN PENGUNGKAPAN CSR MEMODERASI PENGARUH KINERJA KEUANGAN PADA NILAI PERUSAHAAN ]]>
<![CDATA[Ni Made Dwi Damayanti]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 3 (2014) ]]>
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[ABSTRACT The purpose of this study was to know the ability the implementation of GCG and CSR disclosure in moderating influence of financial performance on the firm value. Financial performance is proxied by ROE and firm value proxied by PBV. This study used a non financial company listed on the Stock Exchange and included in the ranking CGPI consecutive years 2010-2012. Samples were obtained by 10 non financial companies are determined using the purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results showed CSR disclosure able to moderate the influence of financial performance on firm value and the implementation of GCG was not able to moderate influence of the financial performance on firm value.]]>
