Articles
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Corporate Social Responsibility Pada Kebijakan Dividen ]]>
<![CDATA[I Putu Pande Hary Arjana]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 3 (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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DOI: 10.24843/EJA.2017.v21.i03.p12
<![CDATA[Salah satu daya tarik berinvestasi bagi investor dalam pasar primer maupun pasar sekunder adalah dividen. Agar perusahaan mampu untuk membayarkan dividen kepada para pemegang saham, maka perusahaan harus mampu menghasilkan laba. Laba merupakan salah satu tolak ukur untuk menilai apakah perusahaan memiliki kinerja yang baik atau buruk. Alokasi penentuan laba sebagai laba ditahan dan pembayaran dividen merupakan aspek utama dalam kebijakan dividen.Kebijakan dividen adalah keputusan perusahaan mengenai penentuan apakah laba yang diperoleh perusahaan akan dibagikan dalam bentuk dividen kepada para pemegang saham atau akan ditahan dalam bentuk laba ditahan berdasarkan keputusan yang diperoleh melalui Rapat Umum Pemegang Saham. Dividen yang dibagikan oleh perusahaan menjadi cerminan kemampuan perusahaan untuk memperoleh laba dan menjamin prospek yang baik di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dan corporate social responsibility pada kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2015. Jumlah sampel yang digunakan sebanyak 51 perusahaan yang terdaftar di BEI. Metode penentuan sampel menggunakan metode purposive sampling dengan menggunakan teknik analisis regresi linear berganda. Berdasarkan hasil analisis menunjukan bahwa: Profitabilitas berpengaruh pada kebijakan dividen, Leverage tidak berpengaruh pada kebijakan dividen, Ukuran perusahaan berpengaruh pada kebijakan dividen, dan Corporate social responsibility berpengaruh pada kebijakan dividen.]]>
<![CDATA[PENGARUH PROFESIONALISME DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BALI ]]>
<![CDATA[I Made Gheby Kusnadi]]>;
<![CDATA[Dewa Dharma Suputra]]>
<![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[Widespread public accounting firm needs an independent party, demanding a public accounting profession to increase the performance, so that the resulting output can be relied upon for those in need. Performance Public Accounting Firm (KAP) quality is largely determined by the performance of the auditor. Auditor performance is a form of work carried out to achieve a better work or toward the achievement of organizational goals. This research was conducted at 8 KAP with a total sample of 40 auditors. This study uses nonprobability sampling technique saturated sample or census. Methods of data collection in the form of a survey method with data collection using kwisioner. Obtain partial test (1) professionalism positive effect on the performance of the auditor, (2) internal locus of control have positive influence on the performance of auditors, (3) external locus of control negative effect on the performance of auditors.]]>
<![CDATA[Pengaruh Kemampuan Teknik Personal dan Keterlibatan Pemakai pada Efektivitas Penggunaan SIA dengan Pelatihan sebagai Variabel Pemoderasi ]]>
<![CDATA[Ivana Elvaretta Indrianto]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (2020) ]]>
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.2020.v30.i08.p12
<![CDATA[This study was conducted to obtain empirical evidence about the influence of personal technical ability and user involvement on the effectiveness of using SIA with training as a moderator at the KSU in West Denpasar City. This research was conducted at 24 KSU in West Denpasar City. The sample of this study were 72 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the ability of personal techniques has a significant positive effect on the effectiveness of the use of SIA. User involvement significantly positive effect on the effectiveness of the use of SIA. Training strengthens the influence of personal technical abilities and user involvement on the effective use of SIA. Keywords: Personal Technical Ability; User Involvement; Effectiveness of SIA Use.]]>
<![CDATA[Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi ]]>
<![CDATA[Gusti Ngurah Made Dwiphayana]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 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.v28.i03.p21
<![CDATA[This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH PADA VOLUNTARY AUDITOR SWITCHING ]]>
<![CDATA[Ida Ayu Putu Agiastuti]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![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 ]]>
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<![CDATA[This study aimed to examine the effect of financial distress, the going concern opinion, management changes, and the reputation of KAP on voluntary auditor switching because the results of previous studies showed inconsistent results. Sources of data in this study is a secondary data source that the company's financial statements of property and realestate. This study used a sample of property and realestate company listed on the Indonesia Stock Exchange during the period 2009-2013 are accessible through www.idx.co.id. Number of company property and realestate sampled this study is 22 companies with over 5 years of observation. Determination of the sample using purposive sampling method, the total sample was 110 financial statements. Testing hypotheses used in this research is the logistic regression analysis. The results showed that the variables of financial distress, the going concern opinion, management changes, and reputation KAP positive effect on voluntary switching auditors.]]>
<![CDATA[PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI ]]>
<![CDATA[Anak Agung Sayu Gita Wulandari]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 1 (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.v22.i01.p11
<![CDATA[In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance. Keywords: Auditor Professionalism, Organizational Commitment and Professional Ethics, Auditor Performance]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Kinerja Keuangan Pada Manajemen Laba ]]>
<![CDATA[Ni Ketut Riska Astari]]>;
<![CDATA[I.D.G Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 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.v26.i03.p10
<![CDATA[This study aims to determine the effect of firm size, managerial ownership and financial performance on earnings management. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The number of samples in this study were 20 companies with the number of observations obtained as many as 100 observations using the nonprobability sampling method specifically purposive sampling. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. The results of the study show that the size of the company has no effect on earnings management. Managerial ownership has a negative effect. on earnings management. Financial performance has a positive effect on earnings management. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, management, and the main users of financial statements. Keywords: Earnings management, firm size, managerial ownership, financial performance]]>
<![CDATA[Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, dan Tingkat Kepercayaan Pada Minat Menggunakan Uang Elektronik ]]>
<![CDATA[Andhika Bayu Pratama]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 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.v27.i02.p04
<![CDATA[This study uses a survey by distributing questionnaires. The population in this study were all students of the 2015 afternoon class which numbered 493 people. The sample in this study was determined using a nonprobability sampling technique with an incidental sampling approach. Based on the calculation using Slovin formula, the sample amounted to at least 83 people. This study uses multiple linear regression analysis techniques. Based on the results of the analysis it was found that percieved usefulness, percieved ease of use, and trust had a positive and significant effect on the interest of regular 2015 afternoon students of the Faculty of Economics and Business, Udayana University to use e-money. Keywords: TAM, perceived usefulness, perceived ease of use, trust, interest, e-money]]>
<![CDATA[Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu Pada Kesalahan Akuntansi ]]>
<![CDATA[I Gusti Agung Gde Dennyningrat]]>;
<![CDATA[I D.G. Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 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.v22.i02.p13
<![CDATA[Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government. Keywords: internal control system, individual morality, accounting error]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL PADA RETURN ON ASSET ]]>
<![CDATA[Gde Setia Pratama]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 2 (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 company's performance is the effectiveness of the company's operations are determined based on the objectives to be achieved by the company. This study uses data on banking companies listed in Indonesia Stock Exchange. The samples in this study using purposive sampling method. Data were analyzed with multiple linear regression analysis techniques, because using more than one independent variable. Based on the results of analysis show that managerial ownership, the proportion of independent commissioners, and value added intellectual coefficient effect on return on assets in the banking companies listed in Indonesia Stock Exchange. While institutional ownership does not affect the return on asset.]]>
