Articles
<![CDATA[PENERAPAN REGULASI BANK TERKAIT PENILAIAN RGEC DAN DAMPAKNYA PADA NILAI PERUSAHAAN PERBANKAN ]]>
<![CDATA[Dewa Ayu Eny Wulandari]]>;
<![CDATA[Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (2017) ]]>
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[The regulation about the health of bank which used Risk profile, Governance, Earning, Capital (RGEC) must be applied by banks in 2011.The result from assessment of RGEC could impact in preseption of investors about performance of bank. The purpose of this research was to analyze the effect of implementation from the health assessment of bank using RGEC on the firm value. The banks were listed in BEI is used to this research in period 2013-2015. This research had sixty banks as samples with used purposive sampling technique. Risk profile and GCG measured by composit value of selfassement, meanwhile earning measured by ROA and capital measured by CAR. Firm value used tobin’s q as measurement. The result showed that risk profile partially influence negative to the firm value. GCG and earning partially influence positive to the firm value Meanwhile variable of capital not influence to the firm value of bank.]]>
<![CDATA[PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN KESULITAN KEUANGAN PADA KETEPATAN WAKTU PELAPORAN KEUANGAN ]]>
<![CDATA[Ni Nyoman Anggar Seni]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 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 ]]>
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<![CDATA[This study aims to know the effect of earnings manipulation, quality auditors, and financial distress on the timeliness of financial reporting manufacturing companies located in Indonesia Stock Exchange 2010-2012. The number of companies studied were 37 company for 3 years, so the number of samples were 111 companies. The sample selected based on specific criteria. Using a binary logistic analysis. Results of analysis showed that earnings manipulation , quality auditors, and liquidity as a proxy for financial distress affect the timeliness of financial reporting manufacturing company. However, leverage as a proxy for financial distress had no affect on the timeliness of financial reporting manufacturing company.]]>
<![CDATA[KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI PENGARUH DIVERSIFIKASI OPERASIONAL PADA STRUKTUR MODAL ]]>
<![CDATA[Dewa Ayu Sri Swasti Putri Wiryani]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
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[The purpose of this study is to determine the effect of operational diversification within the capital structure and to determine whether the moderating influence of managerial ownership on operational diversified capital structure. This research was conducted at the Indonesian Stock Exchange, particularly in the property and real estate companies. The sampling method used nonprobability sampling method, using purposive sampling technique. The number of companies acquired are 10 companies. Total samples taken during the four years is as much as 40 observations. Data collection methods of data used is the method of documentation and literature study. The analysis technique used is a simple linear regression analysis and moderated regression analysis. The results of the analysis of operational research found that diversification does not affect the company's capital structure, and managerial ownership is not able to moderate the influence of operational diversification on capital structure.]]>
<![CDATA[Pemanfaatan Teknologi Informasi, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa ]]>
<![CDATA[Putu Krishnadewi Indah Gita Cahyani]]>;
<![CDATA[Made Mertha]]>
<![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.p08
<![CDATA[The development of the company really needs to be supported by the performance of its employees. To determine how information technology can lead to desired results or performance, it is important to understand the relationship between information technology use and outcomes. This research was conducted to obtain empirical evidence of the influence of information technology utilization and task suitability on employee performance. The sample technique in this study used purposive sampling by obtaining 40 samples. The data from the study were obtained by means of a questionnaire. The research uses multiple linear regression analysis techniques that have previously passed testing against classical assumptions. The results showed a significant positive effect between the use of information technology and task suitability on the performance of Village Credit Institution (LPD) employees. Keywords: Employee Performance, Utilization of Information Technology, Job Suitability, LPD]]>
<![CDATA[PENGARUH TIME PRESSURE, AUDIT RISK, PROFESSIONAL COMMITMENT DAN LOCUS OF CONTROL PADA PENGHENTIAN PREMATUR PROSEDUR AUDIT ]]>
<![CDATA[Ni Made Surya Andani]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 6 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[ABSTRAK Penulisan ilmiah ini bertujuan menguji pengaruh variabel time pressure, audit risk, professional commitment dan locus of control pada variabel penghentian prematur prosedur audit. Teknik analisis data yang dipakai berupa analisis regresi berganda dengan sampel sebanyak 34 orang auditor. Variabel time pressure serta variabel audit risk berpengaruh positif signifikan pada penghentian prematur prosedur audit. Sementara variabel professional commitment dan variabel locus of control berpengaruh negatif signifikan pada variabel penghentian prematur prosedur audit. Kata Kunci : penghentian prematur, prosedur audit]]>
<![CDATA[Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Manajemen Laba ]]>
<![CDATA[I Made Karma Cahyadi]]>;
<![CDATA[Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 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.v27.i01.p07
<![CDATA[The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used in this study were 40 samples. The analysis technique used is multiple linear regression. Based on the results of the study show that good corporate governance and company size influence earnings management. This research is expected to be able to provide additional empirical studies for further research that examines earnings management and makes a positive contribution to investors and companies in understanding the importance of implementing good corporate governance to reduce earnings management actions. Keywords: Good corporate governance, company size, earnings management.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Wholesale dan Retail Trade di BEI ]]>
<![CDATA[Agus Setiawan]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 1 No 2 (2012) ]]>
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[Kebijakan dividen menyangkut masalah penggunaan laba yang menjadi hak para pemegang saham. Pada dasarnya laba tersebut bisa dibagi dalam bentuk dividen atau ditahan untuk diinvestasikan kembali di dalam perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Kepemilikan Manjerial, Profitabilitas (return on equity), Likuiditas (current ratio), Financial Leverage (debt to equity Ratio) pada Kebijakan Dividen perusahaan wholesale dan retail trade di Bursa Efek Indonesia periode 2008-2010. Dari 24 perusahaan wholesale dan retail trade yang terdaftar hanya 10 perusahaan yang digunakan sebagai sampel sesuai dengan kriteria purposive sampling.Berdasarkan hasil analisis hipotesis diketahui bahwa variabel Ukuran Perusahaan, Kepemilikan Manajerial, dan financial leverage (debt to equity ratio), tidak berpengaruh signifikan terhadap Kebijakan Dividen, sedangkan hasil analisis hipotesis diketahui bahwa Profitabilitas (return on equity) dan Likuiditas (current ratio) berpengaruh signifikan terhadap Kebijakan Dividen]]>
<![CDATA[PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN DAN SENIORITAS AUDITOR PADA AUDITOR JUDGMENT ]]>
<![CDATA[Ni Luh Putu Nuarsih]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 1 (2017) ]]>
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[The auditor's judgment is the decision-making audit by an auditor based on ideas, opinions or estimates of information from the audit evidence is influenced by technical and nontechnical factors that the auditor is able to certify the fairness of the financial statements. The complexity of the task, the pressure obedience and seniority auditors are technical and nontechnical factors are considered may affect the auditor's judgment. The purpose of this study was to examine the influence of the complexity of the task, the pressure obedience and seniority auditor in the auditor's judgment. The samples used in the study 35 respondents to the sampling method is non-probability sampling technique is purposive sampling. Methods of data collection is done by questionnaire. This study using multiple linear regression analysis. The results obtained are the complexity of the task, obedience and seniority auditor pressure effect on the auditor's judgment.]]>
<![CDATA[PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, RISIKO AUDIT, DAN GENDER PADA KUALITAS AUDIT ]]>
<![CDATA[Putu Setia Ariningsih]]>;
<![CDATA[I Made Mertha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (2017) ]]>
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[Quality audit is a combination of the probability an auditor to be able to find and report fraud that occurs the client’s accounting system. This study aims to obtain empirical evidence about the influence of the independence, time budget pressure, audit risk, and gender on audit quality. This research was conducted in the Public Accounting Firm (KAP) Denpasar listed in the Directory of Certified 2016. Data collection methods used in this research is survey method with questionnaire technique. The population in this study is the auditor who worked on Public Accounting Firm (KAP) Denpasar by the number of respondents was 40 auditors. The sampling method used is non-probability sampling method with saturated sampling technique. The data analysis used is multiple linear regression analysis. The analysis showed that the independent variables positive effect on audit quality, time budget pressure and the risk audit negative effect on the quality of audits.]]>
<![CDATA[Pengaruh January Effect dan Month Of The YearrEffect Terhadap Perusahaan Yang Tercatat Di IndekssLQ45 Tahun 2020-2022 ]]>
<![CDATA[Rumawas, Nicholas Eldrick]]>;
<![CDATA[Mertha, Made]]>;
<![CDATA[Suaryana, I Gusti Ngurah Agung]]>;
<![CDATA[Wirawati, Ni Gusti Putu]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 10 No 2 (2024): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.10494864
<![CDATA[January effect adalah fenomena anomali yang terjadi di pasar modal dimana return di bulan Januari cenderung lebih tinggi dibandingkan bulan lainnya. Kecenderungan bulan-bulan tertentu untuk memberikan return yang signifikan dibandingkan dengan bulan-bulan lainnya dikenal dengan istilah month of the year effect. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh january effect dan month of the year effect terhadap perusahaan yang tercatat di Indeks LQ45 tahun 2020-2022. Sampel yang digunakan pada penelitian ini berjumlah 28 perusahaan dengan menggunakan metode sampel jenuh dari dari populasi seluruh perusahaan yang berturut-turut tercatat di Indeks LQ45 selama tahun 2020-2022. Data yang dikumpulkan berupa data harga penutupan bulanan perusahaan yang digunakan untuk menghitung return realisasi bulanan perusahaan. Data tersebut kemudian melalui tahap analisis paired sample t-test untuk membuktikan fenomena january effect dan one-way ANOVA untuk membuktikan fenomena month of the year effect. Hasil penelitian ini menunjukkan bahwa fenomena january effect tidak terjadi pada perusahaan yang tercatat Indeks LQ45 dan fenomena month of the year effect terjadi dalam bentuk return signifikan positif pada bulan Oktober dan return signifikan negatif pada bulan Maret pada perusahaan yang tercatat Indeks LQ45.]]>
