Articles
<![CDATA[Pengaruh Leverage dan Ukuran Perusaaan Pada Nilai Perusahaan ]]>
<![CDATA[Kevin Hestia Gigih Anugerah]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 3 (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.i03.p24
<![CDATA[To maximize the welfare of stakeholders, can be achieved by maximizing the value of the company. But sometimes companies fail to increase that, because of less conscientious in applying factors influencing the value of enterprise. The purpose of this study was to determine the effect of leverage and the size of the company in the pharmaceutical sector enterprise value on the Stock Exchange. The population in this study is pharmaceutical sector companies listed on the Stock Exchange in the period 2013-2016 which amounted to 10 companies. Sampling technique used was purposive sampling, the samples obtained are 8 companies. Data collection methods used is non-participant observation. Sources of data is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the analysis shows leverage significant negative effect, and the size of the company and significant positive effect on the value of the company. Keywords: Enterprise value, leverage,company size]]>
<![CDATA[KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KELEBIHAN PERAN TERHADAP KINERJA AUDITOR DENGAN TEKANAN WAKTU SEBAGAI PEMODERASI ]]>
<![CDATA[Ni Putu Eka Ratna Sari]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 2 (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[Auditor performance is a primary judgement by client, users of audit services, and public. This study was conducted to determine the influence of role conflict, role ambiguity, and role overload on auditor performance with time pressure as a moderating variable. Sampling method used is non-probability sampling method with purposive sampling technique so eventually obtained samples totaling 46 samples. Data is collected by interview and questionnaire methods which is sending questionnaires to the auditors in public accounting firm in Bali. Data analysis technique used to test the hypothesis is Moderated Regression Analysis (MRA). Based on the hypothesis testing results show that role conflict, role ambiguity, and role overload negatively affect to auditor performance. The results also showed that time pressure can moderate the influence of role conflict and role overload on auditor perfomance, but can not moderate the effect of role ambiguity on auditor performance.]]>
<![CDATA[Analyzing the Effects of Size, Profitability, and Ownership on Corporate Social Responsibility Disclosure ]]>
<![CDATA[Anak Agung Sagung Istri Salshayna Pramesti]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p14
<![CDATA[This study examines the influence of company size, profitability, leverage, institutional ownership, and public ownership on Corporate Social Responsibility (CSR) disclosure among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The research is contextualized by the Financial Services Authority Circular Letter No. 16/SEOJK.04/2021, which outlines regulatory expectations for CSR activities. A total of 160 companies were selected through purposive sampling for non-participant observation analysis. Contrary to expectations, the findings reveal that company size, leverage, institutional ownership, and public ownership do not significantly influence CSR disclosure. However, profitability emerges as the only factor with a positive impact on CSR disclosure. This highlights the need for a deeper understanding of the factors driving CSR engagement in the region and suggests that profitable companies may be more likely to engage in CSR activities, potentially due to better resources or a strategic approach to stakeholder engagement. Keywords: Disclosure of Corporate Social Responsibility; Company Size; Profitability; Leverage; Institutional Ownership; Public Ownership.]]>
<![CDATA[Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016 ]]>
<![CDATA[Putu Intan Trisna Dewi]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 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.v24.i03.p17
<![CDATA[Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.]]>
<![CDATA[Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard ]]>
<![CDATA[I Gede Candra Kusuma]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 11 (2021) ]]>
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.2021.v31.i11.p14
<![CDATA[Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial aspect so that it is not in accordance with the targets to be achieved by the cooperative. Performance measurement based on the balanced scorecard is the goal of this research, especially at the Duta Kartika Kencana Farmers Cooperative. This type of research is a case study. Descriptive and comparative analysis are data analysis techniques. Finance, customers, internal business processes as well as learning and growth into a balanced scorecard perspective. Based on the results of the measurement analysis that has been carried out, it shows that the performance of the Duta Kartika Kencana Farmers Cooperative as a whole is quite good, this is shown from the scores generated by each perspective. Keywords : Balanced Scorecard; Cooperative; Performance Appraisal.]]>
<![CDATA[PENGARUH KEAHLIAN AUDIT PADA KUALITAS AUDIT INTERNAL DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Ni Nyoman Narayanti]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 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[This study aimed to analyze the effect of audit expertise in internal audit quality with good governance as a moderating variable. This research was conducted in all offices PT. Simas Insurance Bali Province nine offices located in Bali region in 2016. The sample was determined by the method of sample saturated by making all respondents auditor as many as 35 people. The data collection is done by distributing questionnaires to 35 respondents. Data analysis techniques in this study using SPSS program that includes: validity and reliability test, classic assumption test, and test this hypothesis using regression analysis techniques moderation. Based on the analysis, the expertise of the auditor's positive effect on the quality of internal audit at PT. Simas Insurance Bali Province. Good governance able to moderate or strengthen the effect of audit expertise on the quality of internal audit at PT. Simas Insurance Bali Province.]]>
<![CDATA[Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor ]]>
<![CDATA[Ni Luh Yuni Pratiwi]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (2020) ]]>
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.2020.v30.i07.p10
<![CDATA[The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.]]>
<![CDATA[Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi ]]>
<![CDATA[Luh Nila]]>;
<![CDATA[I Ketut Suryanawa]]>
<![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 ]]>
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DOI: 10.24843/EJA.2018.v23.i03.p20
<![CDATA[The phenomenon that occurs in the mining company is that any mining activity has the potential to directly impact the environment around the location of mining activities, which greatly affects the stakeholder views of the company. The purpose of this study is the influence of profitability variables and firm size to the value companies in mining companies listed on the Indonesia Stock Exchange Year 2014-2016 with the disclosure of corporate social responsibility (CSR) as a moderating variable. The sample is determined through nonprobability method with purposive sampling technique. This research uses multiple regression test and MRA test. The results of this study indicate that profitability has no effect on firm value, firm size has a positive effect on firm value, CSR disclosure does not moderate the effect of profitability on firm value, and CSR disclosure does not moderate the influence of firm size to firm value. Keywords: Profitability, Firm Size, Firm Value, Corporate Social Responsibility Disclosure]]>
<![CDATA[The Influence of Academic Self-Efficacy and Self-Esteem on Academic Achievement: A Study on Accounting Students ]]>
<![CDATA[Maria Mediatrix Ratna Sari]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 3 (2022) ]]>
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.2022.v32.i03.p05
<![CDATA[The purpose of this study was to determine the impact of academic self-efficacy and self-esteem on accounting students' academic achievement at Faculty of Economics and Business, Udayana University. In this study, linear regression analysis was used as an analytical technique. The sample for this study is bachelor accounting students from the class of 2016, and the sample was determined using the Slovin formula, which yielded 77 people. The data was analysed using multiple linear regression. The findings indicated that good academic self-efficacy can improve accounting students' academic achievement. Similarly, rising self-esteem boosts academic achievement among accounting students at Faculty of Economics and Business, Udayana University. This study is also expected to provide an overview of accounting students' academic self-efficacy in order to determine future attention steps in the learning process, which can shape the character of the nation's children who are superior, independent, and cultured. Keywords: Academic Self-Efficacy; Self-Esteem; Academic Achievement; Student’s GPA.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOSIAL RESPONSIBILITY DISCLOSURE PADA RETURN SAHAM ]]>
<![CDATA[Nining Pratiwi]]>;
<![CDATA[I Ketut Suryanawa]]>
<![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[The main target of a corporation is to maximize shareholder wealth. How to maximize shareholder wealth is to increase the company's stock return. Good Corporate Governance and Corporate Social Responsibility is an activity that allows triggers an increase in stock returns. This study aimed to examine the effect of good corporate governance and corporate social responsibility disclosure on stock returns of listed companies in Indonesia Stock Exchange 2010-2012. This study used purposive sampling method to determine the choice of samples which are then acquired 10 companies, with multiple linear regression analysis as a method of hypothesis testing. The analysis finds that the F statistic test shows that the regression model used is considered viable and the company is able to predict stock returns. T-test results found that good corporate governance does not have a significant effect on stock returns, while Corporate Social Responsibility Disclosure significant effect on stock returns.]]>
