Articles
<![CDATA[PENGARUH LEVERAGE PADA PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[I Made Andika Pramana Pande]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 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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DOI: 10.24843/EJA.2017.v21.i02.p28
<![CDATA[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]]>
<![CDATA[PENGARUH OPINI AUDIT DAN REPUTASI KAP PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[I Gusti Bagus Bayu Pratama Putra]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 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[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA ]]>
<![CDATA[Anak Agung Mas Ratih Astari]]>;
<![CDATA[I Ketut Suryanawa]]>
<![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[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.]]>
<![CDATA[Pengaruh Tipe Industri, Kepemilikan Saham Pemerintah, Profitabilitas Terhadap Sustainability Report ]]>
<![CDATA[K. Baba Adiatma]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (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.v25.i02.p05
<![CDATA[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.]]>
<![CDATA[Pengaruh Kompetensi , Indepedensi, Akuntabilitas, dan Due Profesional Care Pada Kualitas Audit ]]>
<![CDATA[Darsyaf Icap Alam]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 3 (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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DOI: 10.24843/EJA.2017.v21.i03.p21
<![CDATA[Kepercayaan pemakai laporan keuangan auditan dan jasa akuntan publik mengharuskan kantor akuntan publik memperhatikan kualitas audit. Kualitas audit mempunyai arti yang berbeda-beda bagi setiap orang. Para pengguna laporan keuangan berpendapat bahwa kualitas audit yang dimaksud terjadi jika auditor dapat memberikan jaminan bahwa tidak ada salah saji yang material atau kecurangan dalam laporan keuangan. Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh independensi, kompetensi, due professional care, dan akuntabilitas auditor terhadap kualitas audit auditor Kantor Akuntan Publik di Provinsi Bali. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Provinsi Bali. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode sampel jenuh. Pengumpulan data yang digunakan dalam penelitian ini yaitu dengan menggunakan kuisioner dengan menyebarkan kuesioner kepada 40 auditor yang menjadi responden. Analisis data dilakukan dengan metode regresi linier berganda. Berdasarkan hasil analisis telah ditemukan secara parsial bahwa variabel kompetensi, indepedensi, akuntabilitas, dan due profesional care berpengaruh positif dan signifikan pada kualitas audit.]]>
<![CDATA[Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, dan Profitabilitas pada Praktik Perataan Laba ]]>
<![CDATA[Made Anggi Adeliana Dewi]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 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.v26.i01.p03
<![CDATA[The study was conducted on consumer goods industry companies for the period 2013-2017. The number of research samples is 165 observations chosen by non probability sampling method, namely purposive sampling. The data analysis technique uses logistic regression analysis. Based on the analysis, results can be obtained namely leverage does not affect the income smoothing practice; bonus plan has positive effect on income smoothing practices; company size has negative effect on income smoothing practices; and 4) profitability has no effect on income smoothing practices. The implications of this research can be divided into two types, namely theoretical and practical implications. Theoretical implications that can be a reference source of research relating to income smoothing practices and can support positive keaganen theory and accounting theory, while the practical implication is a consideration for investors in making investment decisions. Keywords: leverage, bonus plan, company size, profitability, income smoothing practice]]>
<![CDATA[PENGARUH ENVIRONMENTAL PERFORMANCE PADA REAKSI INVESTOR DI PERUSAHAAN HIGH PROFILE BURSA EFEK INDONESIA ]]>
<![CDATA[Komang Rina Prabandari]]>;
<![CDATA[Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 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 Respon yang diberikan oleh investor ketika informasi diungkapkan disebut reaksi investor. Saat ini informasi yang menjadi salah satu pertimbangan penting calon investor adalah informasi tentang sosial dan lingkungan. Environmental Performance adalah kinerja perusahaan untuk mewujudkan lingkungan baik, yang akan membangun citra yang baik di mata stakeholders. Metode penentuan sampel menggunakan metode purposive sampling dan diperoleh 18 perusahaan. Pengujian hipotesis menggunakan teknik regresi liniear sederhana. Pengujian secara parsial menyimpulkan environmental performance berpengaruh positif pada reaksi investor. Kata kunci : Reaksi Investor, Abnormal Return, Environmnetal Performance, high profile]]>
<![CDATA[Pengukuran Kinerja Bank Perkreditan Rakyat Werdhi Sedana Kabupaten Gianyar Dengan Teknik Balanced Scorecard ]]>
<![CDATA[Pande Made Hierra Andira Sari]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 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.v28.i01.p20
<![CDATA[This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 96 credit customers. The technique used to take samples is simple random sampling.. The data analysis technique used is perspective on the Balanced Scorecard. The financial perspective got results that are categorized as good. The customer perspective can increase customer satisfaction that produces good numbers and is supported by an increase in the number of customers. The internal business perspective uses infrastructure capacity which has decreased and on innovation growth, BPR has been able to increase innovation in 2018. Then, the learning and growth perspective shows an increase in employee productivity and employee satisfaction. Keywords: Performance assessment, balance scorecard.]]>
<![CDATA[PENGARUH MANAJEMEN MODAL KERJA PADA PROFITABILITAS LEMBAGA PERKREDITAN DESA ]]>
<![CDATA[I Gusti Ngurah Rai Suryawan]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 1 (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[Factors affecting working capital management is closely related to the level of cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio to Profitabilitas Population in this study were all LPD in sub mengwi. The samples used were 38 samples with nonprobability sampling method. Methods of data collection using the documentation techniques. The analysis technique used is multiple linear regression analysis. Based on the analysis and hypothesis testing can be concluded that the variable rate cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio positive effect on profitability.]]>
<![CDATA[PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI SERBA USAHA KUTA MIMBA ]]>
<![CDATA[I Gst. Ngr. Agung L. Indranatha, I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 No 3 (2013) ]]>
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 Penelitian ini bertujuan untuk mengetahui kinerja Koperasi Serba Usaha (KSU) Kuta Mimba dilihat dari perspektif Balanced Scorecard periode 2007-2011. Data penelitian ini dikumpulkan melalui dokumentasi, observasi, wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa kinerja perspektif keuangan KSU Kuta Mimba dilihat dari rasio Profitabilitas, ROA dan Quick Ratio adalah baik. Kinerja perspektif pelanggan KSU Kuta Mimba dilihat dari tingkat pertumbuhan pelanggan (anggota aktif dan non Anggota) adalah baik dan tingkat kepuasan pelanggan (anggota aktif dan non anggota) adalah puas. Kinerja perspektif proses bisnis internal KSU Kuta Mimba yang diukur dengan Service Cycle Efficiency (SCE) dari waktu realisasi kredit menunjukkan hasil yang efisien dan dari tingkat perkembangan jenis usaha menunjukkan hasil baik. Kinerja perspektif pembelajaran dan pertumbuhan KSU Kuta Mimba mengalami fluktuasi pada produktivitas karyawan dan tingkat retensi karyawan, sedangkan kepuasan karyawan menunjukkan hasil puas. Kata Kunci: pengukuran kinerja, balanced scorecard]]>
