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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Management Studies and Entrepreneurship Journal (MSEJ) Journal of a Sustainable Global South Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Applied Business and International Management International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI
I Ketut Suryanawa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard I Gede Candra Kusuma; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p14

Abstract

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.
PENGARUH KEAHLIAN AUDIT PADA KUALITAS AUDIT INTERNAL DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL MEDIASI Ni Nyoman Narayanti; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 19 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

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Abstract

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.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor Ni Luh Yuni Pratiwi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 30 No 7 (2020)
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.2020.v30.i07.p10

Abstract

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.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Luh Nila; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 23 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.v23.i03.p20

Abstract

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
The Influence of Academic Self-Efficacy and Self-Esteem on Academic Achievement: A Study on Accounting Students Maria Mediatrix Ratna Sari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 32 No 3 (2022)
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.2022.v32.i03.p05

Abstract

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.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOSIAL RESPONSIBILITY DISCLOSURE PADA RETURN SAHAM Nining Pratiwi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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

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.
PENGARUH TINGKAT SUKU BUNGA, PROFESI NASABAH KREDIT, EFEKTIVITAS BADAN PENGAWAS PADA NON PERFORMING LOAN Made Diah Krisna Dewi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 13 No 3 (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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Abstract

LPD is a village-owned financial enterprises, in 2012 and 2013 the number of credit LPD customers in Denpasar increased by 405 people, but collectibility of loans classified as non-performing loans (NPLs) increased. The purpose of this study is to know the interest rate, credit customers profession, and the effectiveness of regulatory bodies affect the NPL. To answer these problems this study using 68 samples and data analysis techniques, namely multiple linear regression with first tested the classical assumption, test for normality, autocorrelation test, test multikoleniaritas, and heteroscedasticity test. Based on the results of multiple regression analysis, interest rate, credit customers profession, and the effectiveness of the regulatory body partially significant effect on the NPL in Denpasar City.
Pengaruh Love of Money dan Pengetahuan Kewirausahaan Pada Minat Mahasiswa Akuntansi Berwirausaha Ni Putu Yandini Eka Putri; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 32 No 9 (2022)
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.2022.v32.i09.p08

Abstract

This study aims to obtain empirical evidence regarding the effect of love of money and entrepreneurial knowledge on accounting students' interest in entrepreneurship. The research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University. The analysis technique used is multiple linear regression analysis. Based on the results of the distribution of the questionnaire obtained a sample of 89 student respondents. The results of the analysis show that love of money and knowledge of entrepreneurship have a positive effect on the interest of accounting students in entrepreneurship. The higher the level of love of money and entrepreneurial knowledge possessed by individuals, the greater the interest of accounting students in entrepreneurship Keywords: Love of Money; Entrepreneurial Knowledge ; Entrepreneurial Interest
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Ni Kd Sri Lestari Dewi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 7 No 1 (2014)
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

ABSTRAK Konservatisme akuntansi diimplementasikan dalam keadaan jika terdapat suatu peningkatan aktiva yang belum terealisasi, maka kejadian tersebut belum bisa diakui. Namun, mengakui adanya penurunan aktiva walaupun kejadian tersebut belum terealisasi. Konservatisme dikatakan lebih mengantisipasi rugi daripada laba. Penelitian ini bertujuan untuk menguji secara empiris hubungan struktur kepemilikan manajerial, leverage, dan financial distress pada konservatisme akuntansi. Penelitian ini dilakukan pada perusahaan manufaktur di Bursa Efek Indonesia periode 2009-2011. Pemilihan sampel dilakukan dengan metode purposive sampling dan diperoleh sebanyak 37 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan regresi linear berganda dan uji asumsi klasik untuk analisis data. Uji F dan uji t digunakan dalam menguji hipotesis penelitian. Hasil yang diperoleh bahwa pengaruh struktur kepemilikan manajerial dan leverage signifikan positif pada konservatisme akuntansi, sedangkan financial distress mempunyai pengaruh signifikan negatif terhadap konservatisme akuntansi. Kata kunci: konservatisme, kepemilikan manajerial, leverage, financial distress
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA NILAI PERUSAHAAN Dewa Made Bagus Umbara; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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 aims to determine the effect of CSR on corporate value. This research was conducted in the IDX, with a population of 407 companies. This study uses regression analysis techniques. Based on the analysis it was found that (1) CSR (Corporate Social Responsibility) has a positive effect on the value of the corporate; (2) the positive impact of CSR disclosure on the value of the corporate is categorized as a high-profile corporate; (3) the positive impact of CSR disclosure on the value of the corporate is categorized as a low profile corporate.
Co-Authors A.A. Istri Muthia Dewi Amanda, Ni Nyoman Ayu Natasya Anak Agung Ayu Mutya Armika Anak Agung Mas Pratiwi Anak Agung Mas Ratih Astari Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Istri Salshayna Pramesti Antari, Ni Wayan Meli ASTUTI HANDAIYANI SIREGAR Cicilia Citra Liadi Darsyaf Icap Alam Dewa Made Bagus Umbara Dewa Nyoman Badera Gde Deny Larasdiputra I Gede Candra Kusuma I Gusti Ayu Desni Saraswati Sudirga I Gusti Ayu Dianita Martha Kamalini I Gusti Ayu Gita Maheswari I Gusti Ayu Nyoman Budiasih I Gusti Bagus Bayu Pratama Putra I Gusti Ngurah Rai Suryawan I Kadek Ega Prastha Permana I Ketut Sujana I Komang Raditya Wiguna I Made Andika Pramana Pande I Made Arya Dwiputra I Made Dwi Adnyana Puta I Made Karya Utama I Made Sadha Suardikha I Made Surya Widhi Wibawa I Wayan Suartana K. Baba Adiatma Kadek Indri Pradnyavita KADEK JULI SUARDANA Kadek Weda Noveadjani Tista Ketut Ita Diantari Kevin Hestia Gigih Anugerah Komang Puja Astiti Komang Rina Prabandari Luh Nila Made Anggi Adeliana Dewi Made Dewi Ayu Untari Made Diah Krisna Dewi Made Mertha Maria Meiatrix Ratna Sari Nabilah Aulia Ni Kadek Sri Rahayu Ni Kd Sri Lestari Dewi Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Luh Yuni Pratiwi Ni Made Apsari Dwijayanti Ni Made Dwi Permanasari Ni Made Dwi Ratnadi Ni Made Gresia Nurvita Dewi Ni Nyoman Narayanti Ni Putu Alit Febrianti Ni Putu Eka Ratna Sari Ni Putu Linda Novita Dewi Ni Putu Sri Harta Mimba Ni Putu Yandini Eka Putri Nining Pratiwi Novita Alvina Nur Wahyuningsih Pande Made Hierra Andira Sari Pande Putu Diah Maharani Pradnya Paramita Putri, Putu Talia Natasia Putu Agus Aditya Pramana Putra Putu Intan Trisna Dewi Putu Rosayanti Putu Sri Arta Jaya Kusuma Putu Wahyu Aditya Vallentino Ramadhani, Muhamad Ivo Nizar Ratna Sari, Maria Mediatrix Sang Made Aditya Mahardika Kebon Saraswati Sudirga, I Gusti Ayu Desni Sudirga, I Gusti Ayu Desni Saraswati Wayan Purwa Abhimantra Widiantara , I Komang