Articles
<![CDATA[Love of Money, Idealisme pada Persepsi Etis Mahasiswa Akuntansi dengan Kecerdasan Inteletual sebagai Variabel Moderasi ]]>
<![CDATA[Muhammad Bagas Rinaldi]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 9 (2023) ]]>
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.2023.v33.i09.p19
<![CDATA[This research aims to examine the influence of love of money and idealism on accounting students' ethical perceptions with intellectual intelligence as a moderating variable. Testing was carried out on accounting students from the Accounting Study Program, Faculty of Economics and Business, Udayana University class of 2017. The sample was selected using the purposive sampling method. The minimum number of samples was determined using the Slovin formula, which resulted in a sample size of 109 individuals. The data collection method in this research used a questionnaire method, and the data was analyzed using multiple linear regression models and moderated regression analysis (MRA). The results of the analysis show that there is no significant relationship between love of money and accounting students' ethical perceptions. However, idealism has a positive influence on accounting students' ethical perceptions. Intellectual intelligence does not moderate the relationship between love of money and idealism in accounting students' ethical perceptions.Kata Kunci: love of money, idealisme, kecerdasan intelektual, persepsi etis. Keywords: love of money; idealism; intellectual intelligence; ethical perceptions.]]>
<![CDATA[Pengaruh Idealisme, Tingkat Pengetahuan dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi ]]>
<![CDATA[Ni Luh Eka Prilly Kartika Putri]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 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.v29.i01.p03
<![CDATA[This study aims to determine how students 'perceptions of accountants' unethical behavior with several variables, namely idealism, level of knowledge and love of money. This study uses questionnaire data as an instrument distributed to respondents. Respondents of this study were students of the accounting department of the Faculty of Economics and Business, Udayana University class 2015. The number of samples use 142 samples with nonprobability sampling technique. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, the higher idealism in holding ethical principles, the students will always behave ethically, the higher level of knowledge possessed by students, the more ethical or responsive input will be and the higher love of money, the effort to do everything so that needs are met not in accordance with ethics. Keywords : Idealism; Level Of Knowledge; Love Of Money and Ethical Perception.]]>
<![CDATA[Faktor Keuangan, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Nyoman Padmi Damayanti]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 8 (2022) ]]>
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.2022.v32.i08.p02
<![CDATA[This study aims to empirically examine the effect of financial factors consisting of profitability, leverage, and market capitalization as well as characteristic factors consisting of company age, company size, and company profile on the disclosure of Corporate Social Responsibility (CSR). The study was conducted on state-owned companies listed on the Indonesia Stock Exchange for the period 2016-2020. The population in the study amounted to 25 state-owned companies. Sampling using purposive sampling technique as many as 18 companies that meet the criteria. Analysis of research data using multiple linear regression analysis. The results showed that profitability, leverage, market capitalization, company age, and company size did not affect the disclosure of Corporate Social Responsibility, while the company profile had a positive effect on the disclosure of Corporate Social Responsibility. This research can theoretically confirm the use of stakeholder theory and legitimacy theory. Keywords: Profitability; Market Capitalization; Company Age; Company profile; Corporate Social Responsibility.]]>
<![CDATA[Analisis Adopsi Uang Elektronik dengan Model UTAUT2 ]]>
<![CDATA[Ni Putu Diva Cahyani]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 1 (2022) ]]>
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.2022.v32.i01.p13
<![CDATA[This study aims to explain the intention and behavior of using electronic money using the UTAUT2 model. This research was conducted in Badung Regency. The sampling method used is accidental sampling. The data collection method is carried out by distributing online and paper-based questionnaires to the people of Badung Regency who use electronic money that has been registered with Bank Indonesia. The total sample is 252 people. The data analysis technique used SEM-PLS. The results of this study indicate that socio-cultural factors, facilitating conditions, price values, and habits have a significant positive effect on the intention to use electronic money, meanwhile, performance expectations, business expectations and hedonic motivation have no effect on intentions to use electronic money. In addition, the facilitating conditions, habits, and usage intentions have a positive and significant effect on the behavior of using electronic money. Keywords: Behavior Intention of Electronic Money; Use Behavior of Electronic Money; UTAUT2]]>
<![CDATA[Moderasi Kecerdasan Adversitas dan Resiliensi Terhadap Pengaruh Motivasi Karier pada Minat Memperoleh Sertifikasi Chartered Accountant ]]>
<![CDATA[Anak Agung Sagung Mas Swandari Dewi]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 7 (2023) ]]>
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.2023.v33.i07.p07
<![CDATA[This study aims to examine the effect of career motivation and the moderating effect of adversity intelligence and resilience on the interest in obtaining a Chartered Accountant (CA) certification. The study used a sample of 98 accounting students. The method of determining the sample used is purposive sampling. The study uses primary data derived from the answers to the questionnaires that have been distributed to the respondents. The analysis technique in this research uses Moderated Regression Analysis (MRA). The results of the study show that career motivation and resilience have a positive and moderating effect on the interest of accounting students to obtain Chartered Accountant (CA) certification.Keywords: Career Motivation; Adversity Intelligence; Resilience; Interest in Obtaining CA Certification]]>
<![CDATA[Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi ]]>
<![CDATA[I Made Putra Wirya Brata]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 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.v24.i02.p27
<![CDATA[Teori keagenan menyatakan adanya praktik senjangan anggaran dipengaruhi oleh pemberian wewenang dari pemilik perusahaan (principal) kepada manajer (agent) untuk ikut serta dalam proses perumusan anggaran (partisipasi penganggaran) sringkali disalah gunakan. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh partisipasi anggaran dan komitmen organisasi terhadap senjangan anggaran dengan ketidakpastian lingkungan sebagai variabel moderasi. Penelitian ini dilakukan pada seluruh hotel berbintang yang terdapat di kota Denpasar pada tahun 2017. Metode pengambilan sampel menggunakan purposive sampling. Jumlah sampel penelitian ini adalah sebanyak 14 hotel. Teknik analisis data yang digunakan adalah uji Moderated Regression Analysis (MRA). Berdasarkan hasil pengujian, dapat disimpulkan bahwa partisipasi penganggaran berpengaruh positif terhadap kesenjangan anggaran, komitmen organisasi berengaruh negatif terhadap kesenjangan anggaran, ketidakpastian lingkungan memperkuat hubungan partisipasi anggaran terhadap senjangan anggaran ditolak, ketidakpastian lingkunganmemperlemah hubungan komitmen organisai terhadap senjangan anggaran diterima. Kata Kunci: Senjangan anggaran, Partisipasi penganggaran, Komitmen organisasi, Ketidakpastian Lingkungan]]>
<![CDATA[Pengaruh Kinerja Lingkungan pada Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Pemoderasi ]]>
<![CDATA[I Made Edi Wijaya Kusuma]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 3 (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.i03.p19
<![CDATA[The sample was taken by 35 companies with 5 years observation year so that the sample number was 175, using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (RMA). Based on the results of the analysis it was found that environmental performance had a significant effect on the value of the company. This shows that the better or better the environmental performance of the company will be able to attract investors to invest because it has gained trust from the community so that this can increase the value of the company. And Good Corporate Governance, which is proxied as an Independent Board of Commissioners, can strengthen the influence of Environmental Performance on Corporate Values ??because the higher the proportion of independent commissioners, the more rigorous monitoring by independent board of commissioners in improving company performance. So that this can increase the value of the company. Keywords: Environmental performance, company value, good corporate governance]]>
<![CDATA[PENGARUH DIVERSITAS DEWAN KOMISARIS DAN DIREKSI PADA TAX AVOIDANCE ]]>
<![CDATA[Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 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 research aims to examine the effect of board diversity to tax avoidance. This research took finance companies which is listed in Indonesian Stock Exchange period 2010-2014 as a research sample. The result obtained by purposive sampling is 30 companies which are fit with the sample criteria. The hypothesis tested by using multiple regression analysis. The result of hypothesis testing shows that presence of native on the board (nationality diversity) and proportion of outside director influence tax avoidance. Firm size as a control variable is also has no effect to tax avoidance.]]>
<![CDATA[Motivasi Memoderasi Pengaruh Pertimbangan Pasar Kerja, Lingkungan Kerja, Personalitas terhadap Minat Mahasiswa Menjadi Akuntan Publik ]]>
<![CDATA[I Gede Suniantara]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 8 (2021) ]]>
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.2021.v31.i08.p06
<![CDATA[The current phenomenon in Indonesia in the accounting sector is the lack of public accountants based on a statement from the Indonesian Institute of Certified Public Accountants (IAPI). The lack of interest in accounting students towards the public accounting profession is one of the results of the lack of accounting graduates becoming public accountants. Considerations of the labor market, work environment, personality and motivation are factors that influence student interest. This study will take a population, namely accounting students class 2017, Faculty of Economics, Udayana University. The samples obtained after using the Slovin method were 168 students. Moderated Regression Analysis (MRA) was used as the analysis technique for this study. The results of this study prove that considerations of the job market, work environment, personality and motivation affect the interest of accounting students to become public accountants. Keywords: Considerations Labor Market; Work Environment; Personality, Motivation; Interests.]]>
<![CDATA[Determinan Carbon Emission Disclosure Perusahaan Manufaktur ]]>
<![CDATA[Luh Gede Krisna Dewi]]>;
<![CDATA[Made Yenni Latrini]]>;
<![CDATA[Ni Nyoman Rsi Respati]]>
<![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.p24
<![CDATA[Company activities has role in increasing the levels of gas carbon in the atmosphere. Accounting practises assesed by several parties as the trigger for the environmental crisis. As the response, the company began to pay more attention to the effort of the carbon emissions reduction and conduct comprehensive disclosure associated with it. Research uses mutiple regression analysis to seek the effect of economic, social, financial market, and regulatory pressure on the carbon emission disclosure of manufacturing companies listed on the BEI. The result of the data analysis discover that regulatory pressure was able to influence carbon emission disclosure of manufacturing company. While the pressure factor comes from economic, social and financial market has no effect on the area of carbon emission disclosure. The implication of this research become an input for the standard setter in compiling and policies evaluation process with voluntary disclosure in the company’s financial report. Keywords: Carbon emission disclosure, economic, social, financial market, regulatory pressur]]>
