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All Journal JURNAL SISTEM INFORMASI BISNIS JURNAL AKUNTANSI DAN AUDITING Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Jurnal Informatika dan Teknik Elektro Terapan Journal of Accounting and Investment MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Jurnal ICT : Information Communication & Technology Jurnal Ilmiah Wahana Pendidikan Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Abdi Masyarakat Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Vocational Education and Information Technology (JVEIT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Agroindustri Halal
DODIK ARIYANTO
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Bali, Indonesia
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Awareness Mahasiswa Akuntansi Pada Konvergensi International Financial Reporting Standards (IFRS) Di Provinsi Bali Tania Magetsu Putri; Dodik Ariyanto
E-Jurnal Akuntansi Vol 28 No 3 (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.i03.p01

Abstract

This study aims to provide and empirical awareness of accounting students that is measured by the level of interest, knowledge, challenges, and benefits in influencing IFRS convergence. This research was conducted at six universities in Bali Province and in Higher Education and Private Universities in the VIII Conference area and have an active Bachelor of Accounting program, accounting students. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is the Analysis of Multiple Linear Regression. The final result of the study states that the variable level of interest, knowledge, and benefits has a positive effect on awareness of IFRS convergence. While the level of challenge variable has a negative effect towards IFRS convergence awareness. Keywords : Interest level, knowledge level, challenge level, benefit level, awareness of IFRS convergence.
Kinerja Keuangan Memediasi Pengaruh Modal Intelektual dan Struktur Modal pada Nilai Perusahaan di Masa Pandemi Covid-19 Luh Ayu Meliani; Dodik Ariyanto
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p08

Abstract

This study examines the effect of intellectual capital and capital structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. The results of the analysis show that intellectual capital has no effect on financial performance, but has a positive effect on firm value. Capital structure has a positive effect on financial performance, but has no effect on firm value. Financial performance has a negative effect on firm value. The relationship between capital structure and firm value is successfully mediated by financial performance, however, financial performance does not mediate the relationship between intellectual capital and firm value. This research has implications for those who need information about company value in pharmaceutical sub-sector companies by considering the factors that influence it, especially during the Covid 19 pandemic. Keywords: Intellectual Capital; Capital Structure; Firm Value; Financial Performance.
Kinerja Individu Sebagai Pengukuran Kesuksesan Adopsi SIA dengan Model UTAUT dan Delone & Mc Lean Gede Surya Pratama; Dodik Ariyanto; Ayu Aryista Dewi
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.p30

Abstract

The research objective was to determine the effect of performance expectations, effort expectations, social influence and facilitation conditions as well as system quality and information quality on perceptions of individual performance in the Rural Bank accounting information system in Denpasar. The research population is individuals who use accounting information systems in carrying out their work. The research sample was taken using a purposive sampling technique, where the sampling process was based on certain criteria. So that the number of samples used in this study were 13 BPR with a total of 100 BPR employees. Data collection using questionnaires and data analysis techniques used are multiple linear regression analysis. The results of the analysis in the study showed that: performance expectations (performance expectations), business expectations (business expectations), social factors (social influences), facilitation conditions (facilitation conditions), system quality and information quality had a positive and significant effect on individual performance. Keywords: UTAUT, De Lone and Mc Lean, individual performance.
Budaya Organisasi Memoderasi Pengaruh Adopsi SIA pada Kinerja Organisasi Julia Yurinne Wahyudi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p15

Abstract

The study aims to determine the effect of information quality, service quality, system quality on organizational performance with organizational culture as a moderating variable. The research population is starred hotel employees in Badung Regency who use technology-based accounting information systems, especially the accounting and front office departments. The data collection technique used is saturated samples. Sampling obtained research samples of 90 star hotel employees in Badung Regency. The data analysis technique used is moderated regression analysis. The results showed that information quality, service quality, system quality had an effect on organizational performance. Organizational culture can strengthen the influence of information quality, service quality, system quality on organizational performance. It can be concluded that the adoption of technology that is proxied by organizational performance is influenced by the quality of information, service quality, system quality, especially accounting information systems in hotels. Keywords: Accounting Information System; Organizational Performance; Organizational Culture.
PENGARUH KOMPETENSI DAN INDEPENDENSI PADA KINERJA AUDITOR DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Putu Parta Yadnya; Dodik Ariyanto
E-Jurnal Akuntansi Vol 19 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

Abstract

The study aims to determine the effect of variables on the performance competence and independence of auditors with auditor ethics as a moderating variable. Data obtained in the form of primary data from (KAP) throughout Bali that are already registered in the (IAPI) in 2015 which is entirely located in the city of Denpasar. Elections were conducted with a purposive sampling method, so it was chosen by 46 respondents. In this case the researchers came to direct the public accounting firm and provides direct questionnaires. The test results showed that together (simultaneously) variable competence, independence and ethics auditor significant effect on the performance of auditors, while partial competence variable significant effect on the performance of auditors, variable independence significant effect on the performance of auditors, ethics auditor strengthen the relationship between the competence of the performance auditor, auditor ethics strengthen the links between the independence of the auditor performance.
Audit Report Lag Memediasi Pengaruh Financial Distress dan GCG pada Ketepatan Waktu Publikasi Laporan Keuangan Ni Luh Putu Ita Nopayanti; Dodik Ariyanto
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.p24

Abstract

Go pubic companies are required to submit audited financial statements in a timely manner. Internal factors of the company and the independent auditor may affect the timeliness of financial statement publication. The purpose of this study is to obtain empirical evidence of the influence of financial distress and GCG on the timeliness of financial statement publication, with audit report lag as intervening variable. Samples are taken about 45 samples with purposive sampling method. Data was collected by non participant observation method. Data analysis technique using path analysis. The results showed that financial distress positively affect the audit report lag. GCG has a negative effect on audit report lag. Financial distress and GCG have no effect on the timeliness of financial statement publication. Financial distress and GCG affect the timeliness of financial statement publication through audit report lag. Keywords: Timeliness of financial statement publication, financial distress, GCG, dan audit report lag
Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak Comera Arihatsu; Dodik Ariyanto; I Putu Sudana; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p02

Abstract

This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across all work units of the Directorate General of Taxes in Indonesia which were selected by purposive sampling technique. The data analysis tool used is SEM-PLS. The results showed that perceived convenience and perceived usefulness had a positive effect on user attitudes that led to the use of the Derik application. Meanwhile, computer self-efficacy, result expectations, feelings and user readiness increase user utilization in the use of the Derik application by tax examiners. The results also show that user anxiety has a negative effect on the tax examiner's utilization of the Derik application. Keywords: Social Cognitive Theory; TAM; Derik's Application.
Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor Hardi Hermawan Prasetya; Dodik Ariyanto
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.p23

Abstract

The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted. Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.
Umur dan Ukuran Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Nyoman Tryadi Kusuma Yudha; Dodik Ariyanto
E-Jurnal Akuntansi Vol 32 No 3 (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.i03.p03

Abstract

This study aims to determine the effect of corporate social responsibility on firm value moderated by age and firm size. Stakeholder theory, signaling theory and legitimacy theory are used as the theoretical basis. The number of samples obtained as many as 25 companies with purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results of the research analysis show that the type of moderation is quasi moderation which indicates that corporate social responsibility has a positive effect on firm value, age and firm size can moderate the effect of corporate social responsibility on firm value. The implication of this research is that it can provide investors with an overview of the company's performance which is reflected in the annual report so that they can make the right decisions. Keywords: Company Age; Company Size; Corporate Social Responsibility; Firm Value.
Profitabilitas, Likuiditas, Kepemilikan Pemerintah dan Kualitas Pengungkapan Corporate Social Responsibility Jordan Rudolf Daniel Rondonuwu; Dodik Ariyanto
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p02

Abstract

The energy sector, being environmentally sensitive, often exhibits low-quality disclosure of corporate social responsibility (CSR). This study aimed to ascertain the relationship between profitability, liquidity, and government ownership on the quality of CSR disclosure among energy sector companies listed on the IDX. Out of a research population of 64 energy sector companies, 51 were selected for observation. Data collected was subsequently analyzed using multiple linear regression for panel data with the STATA 17 tool. Results indicated that while profitability positively correlates with the quality of CSR disclosure, liquidity and government ownership do not significantly impact the quality of such disclosures.
Co-Authors Aditya Pratama Akram Dzulfiqar Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra Anisa Virdawati Amara Anita Suryani ARDANI MUTIA JATI Arthur Sitanggang Aulia Ayu Paramadina Ayunia Gina T. Marjana Bagas Haris Prasetyo BAYU WIDODO Cahya Ilham Comera Arihatsu Daniel Eka Prasetya Davino Rizqy Dayan Delfitriani Dewa Ayu Rahayu Widasari Dewa Ngakan Gede Galang Manacika Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ayu Aryista Dewi, Luh Gede Krisna Dzulfiqar, Akram EKA ARDHANI SISDYANI Fathonah, Lathifunnisa Fina Uzwatania Fina Uzwatania Gede Juliarsa Gede Surya Pratama Gede Teguh Prasetya Muttiwijaya Gusti Ayu Yuliani Purnamasari Hardi Hermawan Prasetya Hasibuan, Henny Triyana Hendry Heryangi Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gusti Ayu Made Asri Dwija Putri I Gusti Made Jhista Wiguna I Gusti Ngurah Agung Suaryana I Ketut Sujana I Made Dwi Budiana Penindra I Made Sukartha I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Aditya Paramarta I Wayan Eka Suputra Yasa I Wayan Gde Yogiswara Darma Putra I Wayan Suartana Iqhfar Maulana Irmansyah . Jordan Rudolf Daniel Rondonuwu Julia Yurinne Wahyudi Jumariati, Ni Kadek Ayu Kadek Arya Adi Putra Kadek Meira Pertiwi Kadek Shintya Rahayu Dewi Damayanthi Katharina Yuneti Luh Ayu Meliani Luh Putri Swandewi Made Aris Wardana Made Gede Wirakusuma Made Oka Candra Andreana Madek Jeani Purnama Marcelita, Faldiena MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Maulana, Iqhfar Muhammad Rafi Alexander Prayoga Newi Muchlisinia Muchlisinia Ni Kadek Ayu Asri Anggreni Ni Kadek Ayu Suartini Ni Kadek Sri Udayanti Ni Kadek Suparmini Ni Ketut Ayu Purnamaningsih Ni Ketut Rasmini Ni Komang Indira Trisnayanti Ni Komang Trijayanti Ni Luh Ayu Linda Diana Sari Ni Luh Made Sri Kusmira Ni Luh Putu Ika Satia Devi Ni Luh Putu Ita Nopayanti Ni Luh Putu Tika Widianti Ni Made Asti Aksari, Ni Made Asti Ni Made Ayu Maya Puspita Ni Made Dwi Ratnadi Ni Made Somo Misutari Ni Made Wilantari Ni Made Wirya Sri Shinta Paramita Ni Putu Ari Puryanti Dewi Ni Putu Diah Pratiwi Ni Putu Intan Puspita Dewi Ni Putu Shinta Oktaviani Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Ardyanti Ni Wayan Dewi Mas Yogi Pertiwi Ni Wayan Radha Maharseni Novianty, Inna Nur Azizah, Laila Nyoman Agus Putrawan Nyoman Tryadi Kusuma Yudha Oki Meke Frank Pandaoni Cinta Cristin Parasti, Gema Pramita, I Gusti Ayu Putu Inten Nanda Putu Eka Jayanti Putu Parta Yadnya Raden Muhammad Raditya Rahman Rafii Khairan Saragih Ramzy Atchallah Putra Ridwan Siskandar Rizq Muhammad Sukmosuwarno Santoni, Mayanda Mega Siti Roviah Suci Arini SUHARTINI SUHARTINI Suprasto, Herkulanus Bambang Susilo, Bintang Arhya Wisesha Tania Magetsu Putri Taya, Liora Vebyeta Listiani Wangsa, I Wayan Murlanda Widyari, Nyoman Yudha Astriayu Zeykisan Perangin-angin