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Pengaruh Intensif, Tingkat Pendidikan, Pelatihan Dan Pengalaman Kerja Pada Kinerja Individu Pengguna Sistem Informasi Akuntansi Putu Dhana Belawa; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 22 No 1 (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.i01.p25

Denpasar Industry and Trade Office in supporting and carrying out its activities requires adequate individual performance related to the use of accounting information system. This study aimed to determine the effect of incentives, level of education, training and work experience on the performance of individual user of acccounting information system unit in industry and trade office Denpasar city. This study was conducted at Denpasar Industry and Trade Office in 2017 by making all employees of accounting information system users who work at Disperindag Denpasar City as many as 60 employees as a sample with census method. The data were collected by interviewing, distributing questionnaires, and analysis techniques using multiple linear regression. Based on the results of the analysis, it is known that intensive, level of educations, training and work experience positively affect the individual performance of accounting information system users in industry and trade ofice of Denpasar City. Keywords : icentives, level of educations, training, work experience, performance of individual user of accounting informations system

Pengaruh Profesionalisme, Independensi dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali Ni Putu Haris Candra Devi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 27 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.v27.i02.p24

The purpose of this study is to obtain empirical evidence of the influence of professionalism, independence and auditor training on auditor performance. The location of this research is at the Public Accountant Office (KAP) in Bali Province in 2018 and has been registered with the Indonesian Institute of Certified Public Accountants (IAPI). The method of determining the sample used in this study is the saturated sample method. The method of data collection in this study is the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that professionalism, independence and auditor training have a positive effect on auditor performance. This research is expected to provide more in-depth information and understanding, and it is hoped that the auditor can uphold the professionalism and independence when conducting audits, so that the auditor's performance will be good. Keywords: Professionalism, independence, auditor training, auditor performance

Pengaruh Leverage dan Ukuran Perusahaan Terhadap Profitabilitas Dengan Modal Intelektual sebagai Pemoderasi Ni Luh Meili Andreani; I Made Pande Dwiana Putra
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.p24

This study aims to analyze the effect of leverage and firm size on profitability with intellectual capital as a moderator. This research was conducted on textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using saturated sampling techniques, so the entire population was sampled as many as 11 companies. There were 33 samples from three years of research observations. The results show that leverage has a negative effect on profitability. This shows that the use of debt will risk the occurrence of financial difficulties. Intellectual capital weakens the influence of leverage on profitability. This shows that the company must pay attention to resource management, namely increasing competence, ability, skills (knowledge) and knowledge of employees will contribute to debt management so as to increase the profitability of the company. Keywords: Intellectual capital, leverage, company size, profitability.

Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Karyawan dengan Insentif dan Motivasi Kerja sebagai Pemoderasi Chandrika Hutami Prariadena; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 27 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.v27.i03.p27

This study aims to determine the effect of the effectiveness of accounting information systems on employees’ performance with incentives and work motivation as moderators in Denpasar LPD. The population of this study was employees at the 35 LPDs in Denpasar. The sample was determined by using a purposive sampling method with a total sample of 99 people. The methods of data collection were done by using questionnaire method and simple linear regression data analysis techniques and moderation regression analysis. Based on the results of the analysis found that the effectiveness of accounting information systems have positive effects on employees’ performance such as incentives weaken the effectiveness of accounting information systems on employee performance and work motivation reinforces the effectiveness of accounting information systems on employee performance in Denpasar LPD. Keywords : Effectiveness of accounting information systems, incentives, work motivation employee performance

Pengaruh Profitabilitas, Struktur Aset, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Makanan Dan Minuman Gede Bagus Dwiputra Gunadhi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 28 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.v28.i01.p25

The purpose of this research is to understand the effect of profitability, asset structure, liquidity, and sales growth on the capital structure of food and beverage companies listed on the IDX. This research was conducted at 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by accessing the website www.idx.co.id. The sample used in this study was determined using a non probability sampling method by used purposive sampling technique, so the final sample used in this study amounted to 15 companies. The data collection method used is the nonparticipant observation method. The data analysis technique used is multiple linear regression analysis. The results of this study are that profitability and liquidity have a negative influence on the capital structure, while the asset structure and sales growth have a positive influence on capital structure. Keywords: Profitability, asset structure, liquidit, sales growth, capital structure.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UMUR PERUSAHAAN PADA PENGUNGKAPAN INFORMASI LINGKUNGAN Ni Ketut Ciriyani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : 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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Amount of environmental damage problem that occurred in Indonesia, making a lot of environmental aspect become a hot discussion among the public. To show the company’s attetion and awareness about environmental then the company makes environmental activities disclosure that contained in yearly repots that they publish. This research purposed to find out the effect of the company’s size, profitability, and the company’s age on the environmental disclosure. The population in this research are all companies that was registered on the Indonesia Stock Exchange in 2012-2014 and was registered in the PROPER. Sampling method used was purposive sampling. Amount of sampling used was 29 companies. Data collection method used non participant observation and documentation. Analytical techniques used was multiple linier regression. Based on analystical result was found that the company’s size and the company’s age has positive effect on the environmental disclosure. While profitability has no effect on the environmental disclosure.

Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah Pada Kinerja Pemerintah Daerah I Gede Agus Sudiarsana Putra; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 25 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.v25.i03.p04

The government as an agent of the community is required to be able to account for its performance. Good performance can be seen from the implementation of good governance and the government's internal control system in a government agency. This study aims to determine whether there is an influence of the Good Governance and the Government Internal Control System on the Performance of the Regional Government of Karangasem Regency. The study was conducted at the Government of Karangasem Regency by making 152 officials scattered in 38 Regional Device Organizations (OPD), with purposive sampling method. Based on the results of the analysis, it is known that Good Governance and the Government's Internal Control System have positive influence on the Performance of the Government of Karangasem Regency, meaning that the better the implementation of good governance and the government's internal control system, the better the Performance of the Karangasem District Government. Keywords: Good governance, internal control system, government performance.

RISIKO KREDIT SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Komang Adik Hari Raharja; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 16 No 1 (2016)
Publisher : 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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This research is aimed to determine the effect of leverage and firm size on firm value and credit risk in moderating the effect of leverage and firm size on firm value. 27 banking companies is taken as sample on this research, by using purposive sampling method. Data is collected through non participant observation. This research uses multiple regression analysis and moderated regression analysis. Based on the results of analysis, found that leverage has a negative effect on firm value. Firm size has a positive effect on firm value. Credit risk able to weaken the negative effect of leverage on firm value. Credit risk is not able to moderate the effect of firm size on firm value.

PENGARUH EFEKTIVITAS PENGGUNAAN, KEPERCAYAAN, KEAHLIAN PENGGUNA, DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN I Kadek Agastia Maha Putra; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 17 No 2 (2016)
Publisher : 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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Currently the information system technology is growing rapidly, one of which is used for the betterment of the company. The technology used is an accounting information system (AIS). The company’s succes is determined by the employee performance. The purpose of this study is to determine the effectiveness of the use, confidence, user expertise, and the quality of accounting information system of employee performance. The population in this study were employees who use AIS in PT PLN (Persero) Distribution Bali. The samples obtained by saturation sampling technique as many as 71 respondents. Number of questionnaires distributed was 71 questionnaires, and questionnaires returned totaled 53 questionnaire. Analysis of the data used in this research is multiple regression analysis. The study found that the effectiveness of the use, confidence, user expertise, and the quality of accounting information systems positive influence on employee performance. It shows the four variables can improve employee performance.

PENGARUH RASIO-RASIO KEUANGAN DAN UKURAN PERUSAHAAN PADA RETURN SAHAM Ni Kadek Raningsih; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 13 No 2 (2015)
Publisher : 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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Return is the result obtained from an investment. Stock returns are influenced by various factors such as the ratio of profitability, leverage, liquidity, activity, and firm size. The purpose of this study was to determine the effect of the ratio of profitability, leverage, liquidity, activity, and firm size on stock returns. Sampling method in this research was purposive sampling and acquired 32 observational data as the sample. The data used in this research was secondary data. The data analysis technique used was multiple linear regression using SPSS 17.0. The results showed that profitability and leverage ratios positive effect on stock returns, liquidity ratios negative effect on stock returns, and the ratio of the activity and firm size has no effect on stock returns.

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