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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 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.
PENGARUH LEVERAGE PADA PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI I Made Andika Pramana Pande; I Ketut Suryanawa
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.p28

Abstract

ABSTRACT The purpose of this study is to determine the ability of good corporate governance as moderating the influence of leverage on income smoothing. Income smoothing is a reduction in fluctuations in earnings from year to year by moving income from high years of income to less favorable periods. One factor that allegedly influences the actions of managers in making income smoothing is leverage. This study was conducted on all companies listed in Indonesia Stock Exchange (BEI) and included in the ranking of corporate governance perception index (CGPI) period 2011-2015. The number of samples taken as many as 18 companies, with non-probability sampling method with purposive sampling technique. Data collection methods used were non participant observation and data analysis techniques used were descriptive analysis test, logistic regression analysis and Moderating Regression Analysis (MRA). The results of the study found that leverage has a significant positive effect on income smoothing. Good corporate governance as moderator weakens the influence of leverage positive relationships on income smoothing. Keywords:: good corporate governance, leverage, income smoothing
PENGARUH OPINI AUDIT DAN REPUTASI KAP PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI I Gusti Bagus Bayu Pratama Putra; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 14 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

In maintaining the reliability of a company's financial statements and auditor's independence, the companies are required to conduct an auditor rotation. The government has set obligations of auditor rotation with the issuance of the Decree of the Minister of Finance of the Republic of Indonesia No. 359 / KMK.06 / 2003 article 2 of "Jasa Akuntan Publik" (amendments to the Decree of the Minister of Finance No. 423 / KMK.06 / 2002). The regulation was later updated with the enactment of the Minister of Finance of the Republic of Indonesia Number 17 / PMK.01 / 2008 on "Jasa Akuntan Publik". Regulations on auditor rotation, will cause the companies to perform the auditor switching. In this study, the sample used are companies that listed on the Indonesian Stock Exchange from 2011 to 2013. Analysis data that used is Moderated Regression Analysis test (MRA). The results showed the influence of audit opinion on auditor switching but, the firm's reputation variable has no influence on the auditor switching, and moderation variable financial distress is not able to strengthen or weaken the effect of audit opinion and the firm’s reputation on the auditor switching.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA Anak Agung Mas Ratih Astari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 20 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

This study aims to analyze factors that influence earnings management. This research was conducted at Indonesian Stock Exchange. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2012-2015. The method of determining the sample of this research is purposive sampling method in accordance with predetermined criteria and obtained a sample of 51 companies with a 4-year observation period so that the number of samples 204. The analysis technique used is multiple linear regression. Based on the results of the study showed that managerial ownership and institutional ownership has a significant negative effect on earnings management, this means increasing managerial ownership and institutional ownership then the decrease actions earnings management, firm size, leverage, profitability and sales growth positive and significant impact on the earnings management, this means that the higher the firm's size, leverage, profitability and sales growth then increasing earnings management action.
Pengaruh Tipe Industri, Kepemilikan Saham Pemerintah, Profitabilitas Terhadap Sustainability Report K. Baba Adiatma; I Ketut Suryanawa
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.p05

Abstract

Perusahaan yang beraktivitas bisnis tanpa menghiraukan tanggung jawab sosial dan lingkungan menyebabkan kerusakan terhadap lingkungan dan sosial perusahaan. Sustainability report menjadi alat kendali untuk risiko keberlanjutan yang dapat memberikan informasi ekonomi, lingungan dan sosial perusahaan. Perusahaan yang menerbitkan sustainability report masih sedikit, hal ini mengindikasikan bahwa terdapat faktor yang memengaruhi sustainability report. Tujuan penelitian ini untuk mengetahui apakah tipe industri, kepemilikan saham pemerintah, profitabilitas berpengaruh terhadap sustainability report. Seluruh perusahaan yang terdaftar di BEI tahun 2013-2016 menjadi populasi penelitian ini dan sampel diambil dengan kriteria tertentu. Sampel terdiri dari 12 perusahaan yang diamati selama empat tahun sehingga jumlah sampel sebanyak 48. Data penelitian diperoleh dari laporan tahunan masing-masing perusahaan. Metode yang cocok untuk menganalisis penelitian ini adalah regresi linier berganda. Dari analisis diperoleh bahwa tipe industri berpengaruh positif terhadap sustainability report, sedangkan kepemilikan saham pemerintah dan profitabilitas tidak berpengaruh terhadap sustainability report. Kata Kunci: tipe industri, kepemilikan saham pemerintah, profitabilitas, sustainability report.
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