Articles
<![CDATA[Pengaruh Ukuran Perusahaan, Laba Operasi, Solvabilitas Dan Komite Audit Pada Audit Delay ]]>
<![CDATA[Ayu Puspita Sari]]>;
<![CDATA[Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 3 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[The development of capital markets firms indicate the number of requests for audits of financial statements that is a source of information for stakeholders.Good financial statements has an appeal that can increase the price of the stock market. The Company requires the issuance of the financial reporting process faster for the company to have a good image in the eyes of the public. The samples used were 60 companies. Nonprobability sampling method by using purposive sampling method was used in this study. Methods of data collection in the form of non-participant observation method, the linear analysis techniques. Obtain partial test (1) the size of the company negatively affect audit delay, (2) operating profit negatively affect audit delay, (3) solvency positive effect on audit delay, and (4) the audit committee has no effect on audit delay.]]>
<![CDATA[Stres Kerja, Insentif, Kepuasan Pengguna Bepengaruh terhadap Kinerja Sistem Informasi Akuntansi ]]>
<![CDATA[Destha Della Pragaswari]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 5 (2020) ]]>
Publisher : <![CDATA[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.i05.p13
<![CDATA[The accounting information system can enable the duplication of tasks experienced by employees to cause work stress, incentives that are not in accordance with the workload and the user's dissatisfaction with the information system used. Purpose of study are to determine the effect of work stress, incentives, user satisfaction on the performance of accounting information systems. The sample is the employee who uses the accounting information system in Bapenda Denpasar. purposive sampling is used with 60 respondents and analyzed by multiple linear regression. This study found, work stress variables can reduce the performance of accounting information systems, incentives and user satisfaction can improve the performance of accounting information systems. 58.2% variation in accounting information system performance is influenced by all three independent variables and 41.8% is influenced by other factors. Keywords: Job Stress; Incentives; User Satisfaction; Accounting Information System Performance.]]>
<![CDATA[Pengaruh Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, Kenyamanan Fisik dan Lingkungan Kerja pada Kinerja Karyawan ]]>
<![CDATA[L. G. Sridarmaningrum]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2018.v23.i03.p13
<![CDATA[Kinerja karyawan mempengaruhi keberhasilan sebuah perusahaan, termasuk lembaga keuangan baik lembaga keuangan bank maupun non bank seperti Lembaga Perkreditan Desa (LPD). Penelitian dilakukan untuk mengetahui pengaruh efektivitas penerapan sistem informasi akuntansi (SIA), kesesuaian tugas, kenyamanan fisik dan lingkungan kerja pada kinerja karyawan LPD di Kota Denpasar. Penelitian dilaksanakan di 35 LPD yang terdapat di Kota Denpasar. Populasi yang digunakan ialah karyawan yang menggunakan sistem terkomputerisasi sejumlah 212 orang pada LPD di Kota Denpasar. Metode pengambilan sampel yang digunakan adalah metode nonprobability samplingdengan teknik purposive sampling berdasarkan pertimbangan tertentu. Total sampel yang diambil sebanyak 105 orang yang berhubungan dengan SIA. Pengumpulan data dilakukan dengan menyebarkan kuesioner, wawancara dan observasi kepada LPD di Kota Denpasar. Teknik analisis menggunakan analisis regresi linier berganda.Penelitian ini memberikan hasil bahwa variabel efektivitas penerapan SIA, kesesuaian tugas, kenyamanan fisik dan lingkungan kerja berpengaruh positif pada kinerja karyawan.]]>
<![CDATA[Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat di Kota Denpasar ]]>
<![CDATA[Ida Ayu Setya Saraswati]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 10 (2024) ]]>
Publisher : <![CDATA[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.p07
<![CDATA[This research aims to show empirically how personal ability, motivation, top management support impact the performance of accounting information systems in BPR. The research population is all BPR employees in Denpasar City who operating accounting information systems. The purposive sampling method was used for sampling. This study had 63 respondents. Multiple linear regression analysis was used to analyze the data. The research results show that personal ability, motivation, top management support influence the performance of accounting information systems. The theories used are the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB).]]>
<![CDATA[Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Kesesuaian Tugas dan Kenyamanan Fisik Pada Kinerja Karyawan LPD ]]>
<![CDATA[Ni Putu Widiantari]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (2019) ]]>
Publisher : <![CDATA[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.p17
<![CDATA[This study aims to obtain evidence regarding the factors that influence the performance of employees in LPD in Badung Regency, which include the effectiveness of the application of accounting information systems, suitability of tasks with information technology, and physical comfort. The study was conducted in the LPD of Badung Regency with a population of 366 people. The sample is determined using a solvin formula which is 191 people. The respondents used in this study were employees who were directly involved with information technology, namely the chairman of the LPD, treasurer, and administration. Multiple linear regression method is a data analysis technique used in this study. The research obtained results that the effectiveness of the application of information technology has a positive influence on employee performance. The suitability of the task with information technology and Physical comfort also shows a positive influence on employee performance. Keywords : Performance; Effectiveness; Tasks Suitability; Comfortness.]]>
<![CDATA[Ekspektasi Pendapatan, Penggunaan Media Sosial, E-Commerce dan Minat Berwirausaha di Masa Pandemi Covid-19 ]]>
<![CDATA[Gusti Ayu Putu Agung Mahadewi]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 6 (2023) ]]>
Publisher : <![CDATA[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.2023.v33.i06.p014
<![CDATA[The study aims to analyze the effect of income expectations, use of social media and e-commerce on the interest in entrepreneurship for students of the accounting undergraduate study program, Faculty of Economics and Business, Udayana University. The analysis technique used is multiple linear regression analysis with the method of determining the sample, namely purposive sampling. The sample used was 151 respondents. Data collection was carried out by distributing questionnaires. The results showed that income expectations, use of social media and e-commerce had a significant positive effect on the interest in entrepreneurship of students of the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. Keywords: Income Expectations; Social Media; E-Commerce; Entrepreneurial Interest.]]>
<![CDATA[Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Komang Dewi Agustini]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2019.v27.i02.p19
<![CDATA[This research aims to finding the effect of implementing e-filling, taxes’ socialization, and taxation sanctions in the level of personal taxpayers’ compliance in KPP Pratama Denpasar Barat. The sample of this research was 100 respondents by applying accidental sampling, while the data collection was obtained by questionnaire. The data analysis was done by double linear regression anaylisis. The findings showed that implementing e-filling, taxes’ socialization, and taxation sanctions deliver positive influnces towards personal taxpayers’ compliance. Keywords: Taxpayers’ compliance, e-filling, socialization, sanctions]]>
<![CDATA[Penerapan Good Corporate Governance terhadap Kinerja Perusahaan ]]>
<![CDATA[I Gusti Ayu Agung Dhyani Dewi]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2023.v33.i01.p20
<![CDATA[Company performance is a benchmark for assessing the success of management in achieving company goals. The aim of the research is to prove empirically the effect of implementing Good Corporate Governance on company performance. The research was conducted on 20 state-owned companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The selection of company samples was carried out using purposive sampling method. Company performance is measured by Return on Assets and Good Corporate Governance is measured by indicators of the board of commissioners, managerial ownership, institutional ownership and audit committees. The data analysis technique used is multiple linear regression test. The results showed that the board of commissioners, institutional ownership, and audit committees have a positive effect on company performance, while managerial ownership has a negative effect on company performance. Keywords: Company Performance; Board of Commissioners; Managerial Ownership; Institutional Ownership; Audit Committee]]>
<![CDATA[Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Auditor ]]>
<![CDATA[Putu Ayu Prabayanthi]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2018.v22.i02.p09
<![CDATA[Public accounting profession is a profession of public trust, so the role of auditors is very important in helping improve the performance of public accountants to become more qualified. This study aims to obtain empirical evidence on the influence of professionalism, organizational culture and organizational commitment to auditor performance. This research was conducted at Public Accounting Firm in Bali Province registered with Indonesian Institute of Certified Public Accountant in 2016. Data collection method used in this research is survey method with questionnaire technique. The population in this study is as many as 60 people. Sampling method used is nonprobability sampling method. Data analysis used is multiple linear regression analysis. The result shows that the variables of professionalism, organizational culture and organizational commitment have a positive effect on auditor performance. This shows that the higher professionalism, organizational culture and organizational commitment owned by an auditor, the higher the auditor's performance. Keywords: Professionalism, organizational culture, organizational commitment, auditor performance]]>
<![CDATA[PENGARUH OPINI AUDIT, SOLVABILITAS, UKURAN KAP DAN LABA/RUGI TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Ni Komang Ari Sumartini]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 2 (2014) ]]>
Publisher : <![CDATA[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
<![CDATA[Audit report lag is time in finishing job audient until publication date of audit report. This research purposes get proof empirical audit opinion, solvability company, size of public accountant, and profit/loss current year on audit report lag. Research carried on mining company in IDX for period 2009-2012. Sample used were 17 company with 68 financial statement. Samples were taken by purposive sampling. The analysis technique used multiple linear regression. Result shows audit opinion and profit/loss current year have negative effects to audit report lag, meanwhile solvability company and size of public accountant not affect the audit report lag.]]>
