Articles
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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]]>
<![CDATA[Kemampuan Good Corporate Governance Memoderasi Pengaruh Nilai Perusahaan pada Praktik Perataan ]]>
<![CDATA[Ni Made Dwi Permanasari]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2018.v22.i02.p07
<![CDATA[Firm value was the factor for management to become opportunistic by doing income smoothing. This research has a purpose to giving an empirical proof about the ability of good corporate governance in moderating the relation between firm value and income smoothing. The number of sample on 2012-2016 period in property and real estate sector was about 160 observations. This study applying non probability with purposive sampling technique. The process of analysis data was through factor analysis and logistic regression with MRA. There were two main result of this research included: 1) firm value negatively influence on income smoothing but not significantly; 2) good corporate governance did not weaken the relation of firm value and income smoothing. Keywords: firm value, income smoothing, and good corporate governance]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN POTENSI KESULITAN KEUANGAN PADA KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI PEMODERASI ]]>
<![CDATA[Kadek Weda Noveadjani Tista]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The financial statements is management tool to provide information about management’s accountability in managing a company which is used as basis for a decision making by the the financial statement users guided by Generally Accepted Accounting Principles (GAAP). It enables management to have the opportunity to apply conservatism in the financial statements. A total of 98 observation samples to 34 companies listed on the Stock Exchange in 2011-2015 selected by non-probability sampling method especially purposive sampling technique. Moderated regression analysis was used as analytical techniques and the results are the size of the company's has negative effect on accounting conservatism otherwise potential of financial distress has a positive effect on the company's financial accounting conservatism. Leverage can amplify the effect of firm size on accounting conservatism, but are not able to moderate the influence of the potential financial difficulties in accounting conservatism.]]>
<![CDATA[Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi ]]>
<![CDATA[I Komang Raditya Wiguna]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
Publisher : <![CDATA[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.i02.p09
<![CDATA[The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.]]>
<![CDATA[Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions ]]>
<![CDATA[I Kadek Ega Prastha Permana]]>;
<![CDATA[I Ketut Suryanawa]]>;
<![CDATA[I Gusti Ayu Desni Saraswati Sudirga]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 7 (2024) ]]>
Publisher : <![CDATA[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.2024.v34.i07.p03
<![CDATA[Entrepreneurial intention refers to the desire and determination to establish, manage, bear the risks of, and grow a business. This research investigates the influence of accounting knowledge, internal locus of control, digital literacy, and adversity intelligence on the entrepreneurial intentions of accounting students. The study population comprised all undergraduate accounting students from the 2017 to 2023 cohorts at the Faculty of Economics and Business, Udayana University. A sample of 300 students was selected using the probability sampling method with a proportionate stratified random sampling technique. The data collected through questionnaires were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) program. The findings reveal that accounting knowledge, internal locus of control, digital literacy, and adversity intelligence positively and significantly affect the entrepreneurial intentions of accounting students. Keywords: Entrepreneurial Intentions; Accounting Knowledge; Internal Locus of Control; Digital Literacy; Adversity Intelligence]]>
