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All Journal Jurnal Ilmiah Akuntansi dan Humanika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Optimal: Jurnal Ekonomi dan Manajemen
I Ketut Suryanawa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI Wayan Purwa Abhimantra; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 14 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

Disbursement of loan that is constantly increasing rural bank, requires prioritizing efficiency and effectiveness of the accounting information system to prevent a credit crunch. Rural bank's reliability on infrastructure, development system, experience to judge credit risk, can rated from internal factors in bank itself. The purpose of this research is to testing the effect of user involvement, personal technique ability, top management support, formalitation development system, training and education on accounting information system performance at rural bank in Denpasar City area. The method for collecting sample in this research is using saturated sampling. The amount of rural bank use as sample is 18. The collecting data is using questionnaire. Analysis technique data is using multipple linear regressions analysis. The result of this research indicate that user involvement, personal technique ability, top management support, formalitation development system, training and education positively effecting accounting information system performance. This result also suggesting that user involvement, personal technique ability, top management support, formalitation development system, training and education is suitable for accounting information system performance to work properly.
Pengaruh Persepsi Kegunaan dan Kemudahan Penggunaan Pada Minat Penggunaan Quick Response Code dalam Transaksi Keuangan Nabilah Aulia; I Ketut Suryanawa
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.p08

Abstract

This research was conducted on students of the Accounting Department of FEB, Udayana University, 2015 -2018 who are still active. A sample of 294 students. The sampling technique is incidental sampling. The aim is to determine the effect of perceived usefulness and perceived ease of use on the interest of FEB Accounting Students at Udayana University in using the QR Code in financial transactions. The results of the study can be seen that there is a direct influence between the perceived ease of use on the perception of usability and also there is a direct influence between the perceived ease of use in interest in use. In this study also obtained results that there is no direct influence between perceived usefulness in interest in use and there is no influence between perceptions of ease of use in interest in use through the perception of usability as a mediator. Keywords : Perception of usability, Perception of ease of use, interest in use, QR Code.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INVESTMENT OPPORTUNITY SET PADA NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Sang Made Aditya Mahardika Kebon; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 20 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.v20.i02.p24

Abstract

Sebuah perusahaan didirikan dengan tujuan untuk mencapai nilai perusahaan yang maksimal. Meningkatkan nilai perusahaan merupakan salah satu tujuan jangka panjang perusahaan yang dapat dilihat dari peningkatan harga saham. Nilai perusahaan merupakan konsep penting bagi investor karena nilai perusahaan merupakan indikator bagaimana pasar menilai perusahaan secara keseluruhan. Tata kelola yang baik dalam perusahaan dapat menarik minat investor untuk membeli saham perusahaan sehingga harga saham perusahaan akan mengalami peningkatan. Investor juga dapat menilai potensi nilai perusahaan melalui kesempatan berinvestasi di masa yang akan datang. Investment Opportunity Set memberikan petunjuk yang lebih luas dimana nilai perusahaan sebagai tujuan utama tergantung pada pengeluaran perusahaan di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan investment opportunity set pada nilai perusahaan. Sampel pada penelitian ini dipilih menggunakan metode purposive sampling dengan kriteria terdaftar di Bursa Efek Indonesia pada periode 2013-2015 dan mengikuti program CGPI (Corporate Governance Perception Index) selama periode tersebut. Penelitian ini memperoleh 52 sampel penelitan. Pengujian hipotesis dalam penelitian ini dilakukan dengan teknik analisis regresi linear berganda. Metode pengujian hipotesis menggunakan uji t dengan tingkat signifikasi 5%. Hasil yang diperoleh dalam pengujian hipotesis menunjukkan bahwa variabel good corporate governance berpengaruh positif pada nilai perusahaan dan variabel investment opportunity set tidak berpengaruh pada nilai perusahaan.
Independensi Memoderasi Pengaruh Akuntabilitas dan Integritas Pada Kualitas Audit (Studi Empiris Pada KAP Provinsi Bali) A.A. Istri Muthia Dewi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 24 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.v24.i01.p20

Abstract

This study aims to obtain empirical evidence of the influence of accountability and integrity on audit quality, as well as the ability of independence to strengthen the effect of accountability, and integrity on audit quality. The research was conducted at the Public Accounting Firm of Bali Province registered with the Indonesian Institute of Certified Public Accountants. The number of samples used counted 41 people by using purposive sampling technique. Data collection method was done by using questionnaire method and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that accountability has positive effect on audit quality. Integrity has a positive effect on audit quality. Independence is unable to strengthen the effect of accountability on audit quality. Independence strengthens the influence of integrity on audit quality Keywords: independence, accountability, integrity, and audit quality. This study aims to obtain empirical evidence of the influence of accountability and integrity on audit quality, as well as the ability of independence to strengthen the effect of accountability, and integrity on audit quality. The research was conducted at the Public Accounting Firm of Bali Province registered with the Indonesian Institute of Certified Public Accountants. The number of samples used counted 41 people by using purposive sampling technique. Data collection method was done by using questionnaire method and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that accountability has positive effect on audit quality. Integrity has a positive effect on audit quality. Independence is unable to strengthen the effect of accountability on audit quality. Independence strengthens the influence of integrity on audit quality Keywords: independence, accountability, integrity, and audit quality.
Pengaruh Pengungkapan Tanggung Jawab Sosial Pada Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Pemoderasi Anak Agung Ayu Mutya Armika; I Ketut Suryanawa
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.p04

Abstract

Company value is very fundamental factor and need to be known by the investors before deciding to invest. Information disclosed by the company is a signal for investors to instill shares in the company. Information provided by companies in the form of corporate value, disclosure of social responsibility and profitability. The purpose of this study is to obtain empirical evidence of the role of profitability in moderating the influence of corporate social responsibility disclosure on firm value in basic and chemical industry companies listed on the IDX during the year 2013-2015. The population of this study amounted to 60 companies, with samples used by 57 companies using nonprobability sampling method. The dependent variable is firm value as measured by Price Book Value (PBV). The independent variable is disclosure of social responsibility as measured by the corporate social responsibility disclosure index (CSRD index). The moderation variable is profitability measured by Return on Equity (ROE). Data collection method used is non participant observation. The analysis technique used is Moderated Regression Analysis (MRA). The results of the study shows the disclosure of corporate social responsibility positively affects on firm value. Profitability does not able to moderate influence of corporate social responsibility disclosure on firm value. Keywords: disclosure of corporate social responsibility, corporate value, profitability
Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting Pradnya Paramita; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p03

Abstract

The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting. Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.
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 Jati 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 Made Oka Candra Andreana Maria Meiatrix Ratna Sari Nabilah Aulia Ni Gusti Putu Wirawati Ni Kadek Sri Rahayu Ni Kd Sri Lestari Dewi Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Ketut Tatik Puspitasari Ni Luh Putu Adhira Ignecia Prameswari Ni Luh Yuni Pratiwi Ni Made Apsari Dwijayanti Ni Made Dwi Permanasari Ni Made Dwi Ratnadi Ni Made Gresia Nurvita Dewi Ni Made Kartika Ayuni Kencanawati 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 Melia Utami Putri Putu Rosayanti Putu Sri Arta Jaya Kusuma Putu Wahyu Aditya Vallentino Ramadhani, Muhamad Ivo Nizar Sang Made Aditya Mahardika Kebon Sudirga, I Gusti Ayu Desni Saraswati Wayan Purwa Abhimantra Widiantara , I Komang