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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana MODUS-Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia The Indonesian Journal of Accounting Research HUKUM BISNIS E-JURNAL AKUNTANSI
I Made Sukartha
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI Ariyanto, Dodik; Dewi, Ayu Aryista; Sukartha, I Made
Modus Journals Vol 29, No 1 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1026

Abstract

AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.    
MENINGKATKAN MANFAAT INFORMASI AKUNTANSI AKIBAT KETERBATASAN LAPORAN KEUANGAN UNTUK PEMBUATAN KEPUTUSAN INVESTASI I MADE SUKARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK
PENGARUH MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL PADA KESEJAHTERAAN PEMEGANG SAHAM PERUSAHAAN TARGET AKUISISI I MADE SUKARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.742 KB)

Abstract

The main accounting issue in this research which can trigger wealthtransfer from acquiring company’s shareholders to target company’sshareholders is earning management that was done during the lastpublication before the acquisition. Therefore, the purposes of this researchare: (1) to test whether the target company’s management performedearnings management by increasing the amount of earnings which wasreported in the last publication before the acquisition announcement, (2) totest whether the earnings management which was done by the targetcompany benefit their shareholders, and (3) to test whether managerialownership affects earnings management and the wealth of the targetcompany’s shareholders.Hypotheses in this research were developed using agency theory asthe main theory, which was supported by earnings management theorywith the same motivations as this research such as bonus plan motivation,chief executive officer (CEO) change motivation, and Initial Public Offering(IPO) motivation, and Efficient Market Hypothesis.The sample for this research are target companies undergonesuccessful acquisition in Jakarta Stock Exchange from 1990 to 2005. Thesample consists of 54 target companies. The dependent variable of targetcompanies shareholders’ wealth, is represented by cumulative abnormalreturn (CAR) as the proxy, calculated by using the Market Model. Theindependent variable of earnings management is calculated by ModifiedJones Model, and the ownership managerial variable is calculated bymanagement ownership percentage on target company’ shares. Theresearch hypothesis is tested by t-test and ordinary least squareregression test.The result of this research is: (1) the target company is doingearnings management by increasing discretionary accrual for the lastpublication just before the acquisition, (2) the positive effect of earningsmanagement on target company shareholders wealth at the lastpublication just before the acquisition is bigger and more significantstatistically compared with the previous period, and (3) managerialownership has positive effect and statistically significant on targetcompany shareholders’ wealth during the last publication just before theacquisition.
HUBUNGAN PENGUNGKAPAN INFORMASI GRAFIK KEY FINANCIAL VARIABLE DENGAN PERUBAHAN KINERJA DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BEI Gleen Andrenossa; I Made Sukartha
Buletin Studi Ekonomi VOL.19.NO.2.AGUSTUS 2014.(PP 119-211)
Publisher : Buletin Studi Ekonomi

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Abstract

The Relation of Financial Information Disclosure in Graph with Changes In Company’sAnnual Reports Listed In Indonesian Stock Exchanges. Graph usage is positively related to the changeof the company’s performance. Companies include graph information in company documents to makegood performance more salient to the user, while companies do not include graph information to concealpoor performance. The use of graphs by management represents part of the impression managementprocess, which concerns the manipulation of the content and presentational formats such as graphs orpictures. The preparers of graphs believe that they can design graphs to manage the viewer’s impressions.The result concluded that Indonesian companies tend to use key financial variable graph when thecompany’s performance has increased and that Indonesian companies that have decreasing trend tendto use favorable distortion that can favor the look of the company. Keywords: company performance, key financial variable graph, impression management 
PENGARUH TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL PADA PERILAKU PENURUNAN KUALITAS AUDIT NI Wayan Wiwin Intan Wintari; I Made Sukartha; I Dewa Nyoman Badera
Buletin Studi Ekonomi VOL.20.NO.2.AGUSTUS 2015 (PP 83-176)
Publisher : Buletin Studi Ekonomi

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Abstract

The Impact of Time Budget Pressure, Locus of Control and Professional Commitment on the Reduction of Audit Quality Behavior. Reduced audit quality behavior is a serious threat to the auditing profession. Auditing cases, such as Enron Corporation and Worldcom have made the audit rofession to be the public spotlight, which makes the credibility of the auditors increasingly questionable. This study aimed to examine the factors that can cause reduced audit quality behavior such as time budget pressure, locus of control and professional commitment.  The research used questionnaire that was distributed to 70 auditors of BPKP Representative of Bali Province. Method of determining the sample was saturated sampling. The data analysis was conducted by multiple linear regressions, and the results showed that the time budget pressure and external locus of control has a positive influence on reduced audit quality behavior, while internal locus of control and professional commitment have negative effect. Keywords:  reduced audit quality behavior, time budget pressure, locus of control, professional commitment
PENGARUH KOMPETENSI DAN MOTIVASI PADA PENYERAPAN ANGGARAN BELANJA MODAL DENGAN KOMITMEN ORGANISASI PEJABAT PENGELOLA KEUANGAN SEBAGAI VARIABEL PEMODERASI Egidius Imanuel Laka; I Made Sukartha; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.44 KB) | DOI: 10.24843/EEB.2017.v06.i12.p05

Abstract

The purpose of this study is to examine the influence of competence and motivation of financial management officials on the performance of capital expenditure absorption in local government of Timor Tengah Utara with organizational commitment as moderating variable. The population in this study is the work units (OPD) in Timor Tengah Utara regency government environment as much as 31 OPD. Sampling of the entire population is known by the technique of saturated samples or censuses. The number of respondents was 93 respondents. All respondents' answers to the research statement using questionnaires are the primary data used in this study. Hypothesis testing was done by multiple regression and moderation regression (MRA) Data used in the form of primary data using questionnaires. The analysis technique used are multiple regression and moderated analysis regression (MRA). The result of multiple regression analysis shows that competence and motivation of financial management officials proved have a positive effect on the performance of capital expenditure absorption, and moderated regression analysis shows that organizational commitment had no strengthen the influence of competence and motivation on capital expenditure absorption.
PERAN BUDAYA PATERNALISTIK DAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN MOTIVASI KERJA PADA KINERJA MANAJERIAL Dewi Lestariani; Made Sukartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study is aimed to determine the role of paternalistic culture and organizational commitment in moderating  budgetary participation influence and working motivation in manajerial performance. The method used is the documentation and survey methods, using a structured questionnaire technique which is  addressed to the Head of Unit, Head of the Regional Working Unit, Head of Administration, Head of Section, Commitment Officer, Treasurer and Assistant. The technique  of  the population sampling is based on a certain criteria (purposive sampling). The data analysis technique which is used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the research showed that: the budgeting participation influences the managerial performance, The working motivation influences the managerial performance, The paternalistic culture is not able to moderate the  budgetary participation  influence in managerial performance, The paternalistic culture is able to moderate the working motivation influence in managerial performance, The organizational commitment is able to moderate the  budgetary participation influence in Managerial Performance, The organizational commitment is not able to moderate the working motivation  influence in Managerial Performance.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA APARAT PEMERINTAH DAERAH DENGAN BUDAYA ORGANISASI, MOTIVASI, DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING Lalu Yoga Putra Wiguna; I Made Sukartha; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.713 KB) | DOI: 10.24843/EEB.2017.v06.i08.p05

Abstract

This study aims to examine the effect of budget participation on the performance of conditional factors (organizational culture, motivation, and leadership style). Performance tested was the performance of government officials in North Lombok regency. Specifically, this research examines the influence of budget participation on the performance, as well as the effect of budget participation on the performance of the organizational culture, motivation, and leadership style as a moderating variable. The research was conducted by survey by distributing questionnaires to officials directly involved in the budgeting process, the three officials in each of the regional work units (SKPD). The questionnaire can be used amounted to 93 questionnaire. Data analysis was performed using Moderated Regression Analysis (MRA) The results showed (1) budget participation has positive influence on the performance of government officials; (2) moderate the influence of organizational culture, motivation, and The leadership style moderating influence of budget participation with the performance of government officials
PENGARUH SELF ESTEEM, SELF EFFICACY, LOCUS OF CONTROL, DAN EMOTIONAL STABILITY PADA KINERJA PENGELOLA ANGGARAN BELANJA UNIVERSITAS UDAYANA Ary Sinar Deany; I Made Sukartha; I Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.715 KB)

Abstract

The objective of this study is to determine the effect of self esteem, self efficacy, locus of control and emotional stability on the performances of expenditure budget managers at Udayana University. The realization of the budget in accordance with the target reflects the performances success of expenditure budget managers. This study took place at Udayana University and questionnaire technique is used as the method of data collection. Total samples in this study are 74 persons consists of commitment making officials, treasurer, auxiliary treasurer and headquarter’s financial staff. Data analysis technique in this study is multiple linear regression analysis. The results of the analysis show that all variables, i.e. self esteem, self efficacy, locus of control, and emotional stability are positively affect the performances of expenditure budget managers.
PENGARUH DEPRESIASI NILAI RUPIAH PADA RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA Putu Malindasari; I Made Sukartha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.21 KB)

Abstract

The important of capital market to the national economy makes the Indonesia Stock Exchange (IDX) as a leading economic indicator that is also influenced by micro and macro factors causing the fluctuation of stock prices. The depreciation of the rupiah as macroeconomic factor could affect on stock return and trading volume activity. This research aims to determine the effect of the depreciation of rupiah in stock return and trading  volume activity. Population of sample  are for all companies  listed on the Indonesia Stock Exchange in 2013. Election method using purposive sampling to obtain 58 firms sample. This research uses an event study as its method within a seven day event windows. The event is the hightest  the depreciation of the rupiah every month in 2013. The market reaction is measured by abnormal return and trading volume activity. The study used paired sample t- test and  the result show that there are differences in stock return before and after the depreciation of the rupiah. But there are not diferences trading volume activity before and after the depreciation of the rupiah.
Co-Authors A. A. Paramita Primasari Aldri Frinaldi Andri Gunawan Arum Sucahyani Ary Sinar Deany Calvin Swingly Chrisandita, Gede Mahaputra David Lee Dewa Gede Wirama Dewa Nyoman Badera Dewi Lestariani Dewi, Ayu Aryista Djaja, Tanu DODIK ARIYANTO Egidius Imanuel Laka Gede Rian Aditya Pramana Giovaninho Ferreira Da Costa Gleen Andrenossa Hadika Kresna Wirawan Hendy Anggara I Gede Hendy Darmawan I Putu Adi Surya Lesmana I Wayan Sumawan Ida Bagus Putra Astika Indrayuda Indrayuda Kadek Hendra Gunawan Lalu Yoga Putra Wiguna Luh Gede Dian Hermayanti Luh Putu Cintya Wijayanti Luh Putu Mayta Praptidewi Made Ayu Mentari Putri Made Dika Diatmika Made Dwi Wulandari Made Gede Wirakusuma Melinda Limanto Ni Ketut Sri Wahyuni Ni Komang Anik Wahyuni Antari Ni Luh Laras Witrisanti Bayu Ni Luh Meina Mulianingsih Ni Luh Putu Dian Patni Lhoka Ni Made Ayu Nirmalasari Putri Erawan Ni Made Ayu Widiariani Ni Made Dian Rossita Ni Made Indri Septiani Ni Putu Desy Ratna Dewi Ni Putu Erviani Astari Ni Putu Mira Diantari Sadia Ni Putu Putriani Ni Wayan Anindyanari Candranita Pinatih NI Wayan Wiwin Intan Wintari Nyoman Diantha Anggriawan Putu Arika Indriyani Putu Ayu Regita Naraswari Putu Ayu Seri Andhari Putu Ayu Sri Wahyuni Putu Dian Pradnyanitasari Putu Malindasari Putu Putra Mahendra Putu Septiana Dewi Ricco Ronaldo Sinaga Ridwan Agung M. Sudariyanta Rinny Amelia Hadjoh Rio Surya Wijaya Sendhi Andika Tjokorda Gde Agung Sayogaditya W. P. P. Vicentius Kelvin Kristianto Loekita Zuli Widyawati