Articles
<![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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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<![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.]]>
<![CDATA[Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit ]]>
<![CDATA[I Gusti Diah Agung Prabawati Suteja]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 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 ]]>
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DOI: 10.24843/EJA.2019.v26.i01.p24
<![CDATA[This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality]]>
<![CDATA[PENGARUH FAKTOR KEUANGAN DAN KARAKTERISTIK AUDITOR PADA KUALIFIKASI OPINI KELANGSUNGAN USAHA ]]>
<![CDATA[Ni Luh Putu Ratna Wahyu Lestari]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 6 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[ABSTRAK Asumsi kelangsungan usaha digunakan sebagai dasar penyusunan laporan keuangan dalam perusahaan. Perusahaan secara operasional harus mampu mempertahankan keberlangsungan usahanya. Jika auditor tidak yakin dengan perusahaan dalam mempertahankan keberlangsungan usahanya, maka masalah tersebut harus disampaikan dalam laporan audit setelah paragraf opini. Perusahaan tidak mengharapkan untuk mendapatkan opini audit kelangsungan usaha karena hal tersebut dapat berdampak buruk terhadap citra perusahaan. Kebangkrutan akan benar-benar terjadi apabila tidak ada penanganan yang tepat untuk mengatasi masalah kelangsungan usaha tersebut. Penelitian ini memiliki tujuan untuk mengetahui pengaruh kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, auditor client tenure, dan reputasi kantor akuntan publik pada kualifikasi opini kelangsungan usaha. Berdasarkan dari hasil analisis diketahui variabel opini audit tahun sebelumnya dan reputasi kantor akuntan publik memiliki pengaruh pada kualifikasi opini kelangsungan usaha secara positif dan signifikan, variabel kondisi keuangan perusahaan dan pertumbuhan perusahaan tidak berpengaruh pada kualifikasi opini kelangsungan usaha, dan variabel auditor client tenure secara signifikan berpengaruh negatif pada kualifikasi opini kelangsungan usaha. Kata Kunci: Faktor Keuangan, Karakteristik Auditor, Kualifikasi Opini Kelangsungan Usaha]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Situasional, Motivasi dan Pelatihan pada Kinerja Karyawan di Koperasi Pasar Srinadi Klungkung ]]>
<![CDATA[Ni Luh Komang Sri Noviani]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 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.v25.i03.p22
<![CDATA[The purpose of this study was to obtain empirical evidence of the influence of situational leadership style, motivation and training on employee performance in the Srinadi Klungkung Cooperative Market. This study was conducted on all 350 employees and spread across nine Koppas Srinadi Klungkung business units. The number of samples taken was 78 employees, with probability sampling method, proportional random sampling technique. Data collection was carried out through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis and testing of hypotheses situational leadership style has a positive effect on employee performance, motivation has a positive effect on employee performance and training has a positive effect on employee performance. The positive influence of the variable situational leadership style, motivation and training on employee performance, has proven the theory used is the organizational behavior theory. Keywords: Situational leadership style, motivation, training, employee performance]]>
