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I Made Pande Dwiana Putra
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Penggunaan Sistem Informasi Akuntansi Dengan Konsep UTAUT Pada Kinerja Individual Komang Thica Frisma Ardana; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 25 No 2 (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.i02.p18

Abstract

Competitive global competition create an organization needs to utilize accounting information system (AIS) to improve individual performance in the purpose of improving the whole organizational performance. This study examines the successful use of AIS using UTAUT concept. More specifically, this study aims at determining the influence of performance expectations, effort expectations, sociocultural factors (especially the Tri Hita Karana culture) and facilitating condition to the individual performance of AIS’s users. The research was conducted at Alam Kulkul Boutique Resort. The sample was taken using non probability saturating sampling technique from 40 individuals. Data analysis technique applied a multiple linear regression analysis. The results of this study indicate that each variable includes performance expectation, socio-cultural factors and facilitating condition positively influence to individual performance, while effort expectations have no significant effect to the individual performance. Keywords: performance expectation, effort expectation, sosiocultural factor, facilitating condition, individual performance
Pengaruh Efektivitas Penerapan SIA, Pemanfaatan TI, Kesesuaian Tugas, dan Keahlian Pemakai Komputer pada Kinerja Karyawan Ni Made Fikiyaya Anjani Dewantari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 27 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.v27.i01.p24

Abstract

The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, utilization of information technology, suitability of tasks and computer user expertise on employee performance. This research was conducted at PT Karya Luhur Permai Denpasar. Based on the results of the study, it was stated that the effectiveness of the application of accounting information systems, utilization of information technology, suitability of tasks and computer user expertise had a positive and significant effect on employee performance. This means that the higher the effectiveness of the application of accounting information systems, the use of information technology, the suitability of tasks and expertise of computer users, to eat employee performance will increase. This research has proven that the effectiveness of the application of accounting information systems, the use of technology, the suitability of tasks and computer user expertise has a positive influence on employee performance, so it strongly supports the concepts of TAM, TPC Theory, and Contingency Theory. Keywords: Accounting information system, computer user expertise, employee performance
PENGARUH DEBT TO EQUITY RATIO PADA RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Endah Purwitajati; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 15 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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Abstract

This study was conducted to determine the effect on stock returns DER well as the size ofthe company as a moderating variable DER influence on stock returns. Samples consist of property and real estate companies listed on the Indonesian Stock Exchange (BEI) in 2010-2014 were taken by purposive sampling of 48 companies, but only 25 companies that could be usedas a sample. This research was conducted during 5 years of observation so that the data obtained as many as 125 samples. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the DER positive effect on stock returns. The size of the company used as a moderating variableis declared capable of moderate to weaken the positive effect on stock returns DER.
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA INTEGRITAS LAPORAN KEUANGAN Ni Kadek Harum Sari Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 15 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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Abstract

This study was conducted to obtain empirical evidence about the influence of corporate governance mechanism on integrity of financial statements. Corporate governance mechanism are proxy by institutional ownership, management ownership, independent commissioner and audit committee, while the variable integrity of financial statements is measured by an index of conservatism. The integrity of financial statements is the reporting of the financial statements are reasonable, honest and unbiased. Sample in this research is manufacturing companies listed on the Indonesian stock exchange in 2011-2013 and using purposive sampling method. Total samples obtained were 72 observations. Data analysis method used is multiple linear regression analysis. The results show that institutional ownership, management ownership and independent commissioner positive effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
Pengaruh Perilaku Oportunistik, Asimetri Informasi, Moralitas Manajemen dan Kesesuaian Kompensasi Pada Praktik Kecurangan Akuntansi Ni Made Dwi Prawitasari; I Made Pande Dwiana Putra
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.p22

Abstract

The purpose of this study was to look at the effect of opportunistic behavior, information asymmetry, management morality, and compensation suitability for accounting fraud practices in the Regional Government of Jembrana Regency. This research was conducted at the Jembrana Regional District Government. The number of samples taken was 108 people, using the purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis found that high opportunistic behavior and high information asymmetry increase the occurrence of accounting fraud in the Jembrana Regency OPD. However, the better suitability of compensation will reduce accounting fraudulent behavior. Keywords : Opportunistic behavior, information asymmetry, management morality, conformity compensation.
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN PADA EARNINGS RESPONSE COEFFICIENT Anak Agung Puteri Kusuma Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 19 No 1 (2017)
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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Abstract

Earnings quality is important for investors who use financial statements for purposes of the contract and investment decision making. This study aimed to investigate the effect of leverage and the size of the company on earnings quality is measured using the Earnings Response Coefficients. This study was performed on companies listed in Indonesia Stock Exchange 2009-2013 period. The cornerstone of the theory used is the signal theory. The population in this research is manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013 year. Samples were determined using purposive sampling method. The number of the selected sample are 42 companies. Data analysis method used is multiple linear regression analysis. Based on the analysis that has been done, this study proves that the size of the company's leverage have negative effect on earnings response coefficients.
Pengaruh Prinsip-Prinsip Good Corporate Governance, Motivasi, dan Budaya Organisasi Terhadap Kinerja Karyawan Ni Kadek Desy Yasinta Putri; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i02.p29

Abstract

Kinerja adalah gambaran mengenai tingkat pencapaian pelaksanaan suatu kegiatan atau kebijakan dalam mewujudkan sasaran, tujuan, visi dan misi organisasi yang tertuang dalam strategic planning suatu organisasi. Di dunia perbankan yang semakin kompetitif, pengukuran kinerja saat ini tidak hanya dilakukan dari segi finansial saja, tetapi kondisi non finansial juga dapat menunjukkan kinerja dari perusahaan. Keberhasilan suatu organisasi sangat dipengaruhi oleh kinerja yang dimiliki karyawannya. Kabupaten Badung dengan jumlah BPR terbanyak di Provinsi Bali turut menuntut BPR untuk meningkatkan kinerjanya, baik kinerja organisasi maupun kinerja karyawan agar tetap dapat mempertahankan kelangsungan hidup organisasinya di tengah persaingan antar BPR maupun dengan Bank Umum. Banyak faktor yang dapat mempengaruhi kinerja karyawan, beberapa di antaranya adalah good corporate governance, motivasi dan budaya organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip good corporate governance, motivasi dan budaya organisasi terhadap kinerja karyawan. Penelitian ini dilakukan pada 52 BPR yang tersebar di Kabupaten Badung. Sampel yang digunakan dalam penelitian ini berjumlah 132 responden dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa prinsip-prinsip good corporate governance yaitu akuntabilitas dan independensi berpengaruh positif terhadap kinerja karyawan, sedangkan ketiga prinsip lainnya yaitu transparansi, responsibilitas dan kewajaran tidak berpengaruh terhadap kinerja karyawan. Variabel motivasi dan budaya organisasi berpengaruh positif terhadap kinerja karyawan.
Co-Authors Anak Agung Puteri Kusuma Dewi Chandrika Hutami Prariadena Endah Purwitajati Gede Bagus Dwiputra Gunadhi I Gede Agus Sudiarsana Putra I Kadek Agastia Maha Putra Komang Adik Hari Raharja Komang Thica Frisma Ardana Ni Kadek Desy Yasinta Putri Ni Kadek Harum Sari Dewi Ni Kadek Raningsih Ni Ketut Ciriyani Ni Luh Meili Andreani Ni Made Dwi Prawitasari Ni Made Fikiyaya Anjani Dewantari Ni Putu Haris Candra Devi Putu Dhana Belawa