Articles
<![CDATA[Kendali Budget Ketat pada Pemda Di Provinsi Bali dalam Menghadapi Turbulensi Budget ]]>
<![CDATA[I Wayan Pradnyantha Wirasedana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>;
<![CDATA[I Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p12
<![CDATA[This research aimed to provide recommendation on how stringent or flexible budget control held by district government, especially in Bali Province, so that deficits or surpluses can be avoided and budget performance improved. The data were collected from multiple methods including survey using questionnaire, observation, budget archive verification, budget realization report and macro economic data from Badan Pusat Statistik Provinsi Bali. The population was district and town governments in Bali Province and purposive sampling was used, based on Klassen Typology. The data was tested to estimate measurement and structural models using Partial Least Square (PLS) method and interaction effect test using Ordinary Least Square (OLS) method. The result of this research can be used to anticipate contingency factor such as budget turbulence in guaranteeing budget efficiency, especially when budget turbulence affect the relationship of stringent budget control and budget deviation. Keywords: stringent budget control, budget turbulence, district and town governments]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN DENGAN GROUP COHESIVENESS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Citra Mega Permata]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 2 (2015) ]]>
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[Management participation on budgeting process of a company can lead to dysfunctional behavior, namely the tendency of managers to create budgetary slack. The purpose of this research is to examine the effect of budgetary participation on budgetary slack and to test the effect of group cohesiveness as a moderating variable on the relationship budgetary participation and budgetary slack. This study was conducted on 45 construction company in Denpasar with the method of data collection is using questionnaire techniques. Total population used was 135 respondents using purposive sampling and the analysis of technique that used is Moderated Regression Analysis. The final results indicate that there is a positive effect of budget participation on budgetary slack. This effect also was moderated by the negative direction by the variable group cohesiveness. Thus, it can be concluded that group cohesiveness is able to weaken the effect of budgetary participation on budgetary slack.]]>
<![CDATA[Good Corporate Governance Memoderasi Pengaruh Leverage Terhadap Manajemen Laba ]]>
<![CDATA[Luh Nopia Yudiastuti]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (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.v23.i01.p06
<![CDATA[Laba merupakan bagian dari laporan keuangan yang dapat menjadi sasaran rekayasa manajemen untuk memaksimumkan kepentingan pribadinya. Perbaikan pengelolaan di dalam perusahaan diperlukan untuk menekan tindak kecurangan yang dilakukan oleh manajemen tersebut, salah satunya dengan menerapkan konsep Good Corporate Governance (GCG) dalam perusahaan. Tujuan dari penelitian untuk mendapatkan bukti secara empiris mengenai pengaruh leverage pada manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Penelitian dilakukan pada perusahaan go publik non keuangan yang terdaftar dalam penilaian Corporate Governance Perception Index (CGPI) tahun 2011-2015. Teknik Analisis data yang digunakan yaitu uji Moderated Regression Analysis. Hasil penelitian, diketahui bahwa leverage tidak berpengaruh pada manajemen laba. Penelitian juga menemukan bahwa GCG tidak mampu memoderasi pengaruh leverage terhadap manajemen laba. kata kunci: manajemen laba, leverage, good corporate governance]]>
<![CDATA[Pengaruh Komitmen Profesional, Self Efficacy, dan Intensitas Moral Terhadap Niat Untuk Melakukan Whistleblowing ]]>
<![CDATA[Dwipa Darma Putra]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![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.p23
<![CDATA[Profesi auditor menjadi sorotan banyak pihak terkait sejumlah skandal keuangan perusahaan terkemuka yang banyak terjadi balakangan ini. Oleh karena itu, pentingnya pelaporan kecurangan (whistleblowing) dilakukan guna meminimalisir kecurangan dalam perusahaan. Faktor-faktor yang mempengaruhi tindakan auditor untuk melakukan whistleblowing yaitu komitmen professional, self efficacy, dan intensitas moral. Tujuan penelitian ini adalah untuk mengetahui pengaruh komitmen profesional, self efficacy, dan intensitas moral terhadap niat untuk melakukan whistleblowing. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di Provinsi Bali yang terdaftar dalam Direktori yang diterbitkan oleh Institut Akuntan Publik Indonesia (IAPI) pada tahun 2016 yang seluruhnya berlokasi di Kota Denpasar. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah dengan metode purposive sampling, sedangkan metode pengumpulan data yang digunakan dalam penelitian ini yaitu dengan menggunakan kuesioner. Banyaknya sampel penelitian yang digunakan adalah 34 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Berdasarkan hasil analisis yang dilakukan dapat ditemukan bahwa komitmen profesional berpengaruh positif terhadap niat untuk melakukan whistleblowing, self efficacy berpengaruh positif terhadap niat untuk melakukan whistleblowing dan intensitas moral berpengaruh positif terhadap niat untuk melakukan whistleblowing. Hal tersebut berarti semakin baik komitmen profesional, self efficacy, dan intensitas moral semakin tinggi niat auditor untuk melakukan whistleblowing.]]>
<![CDATA[PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, DAN TASK COMPLEXITY PADA DYSFUNCTIONAL AUDIT BEHAVIOR AKUNTAN PUBLIK DI BALI ]]>
<![CDATA[Nia Riska Dewi]]>;
<![CDATA[Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 1 (2015) ]]>
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 examine the effects of time budget pressure, locus of control, and task complexity on dysfunctional audit behavior public accountant in Bali. By using nonprobability sampling technique, the data obtained through survey technique by distributing questionnaire to 75 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Bali 2013. Multiple linear regression analysis used for this study. The results suggest that there were positive effect of time budget pressure, locus of control, and task complexity on dysfunctional audit behavior. Budget preparation time, individual characteristics, and auditor task complexity play a role in identifying auditor accepting of dysfunctional behavior.]]>
<![CDATA[Rasio-Rasio Keuangan Sebagai Prediktor Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[I Wayan Pradnyantha Wirasedana]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
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.2020.v30.i06.p13
<![CDATA[Financial ratios have been used long ago to assess a company's financial performance and predict future performance, including stock returns. The study aims to determine the predictive ability of various financial ratios to stock returns. Statistical testing with SPSS was conducted on 97 manufacturing companies on the Stock Exchange during the period 2009-2016 or as many as 748 observational data. Testing is done by performing a simple regression of each ratio and multiple regression using the stepwise method to identify ratios that are able to predict stock returns. Simple regression test results on each ratio show that the greatest predictive ability is owned by Return on Assets followed by Assets Turnover, Return on Equity, Debt to Equity Ratio and Earnings per Share. Multiple regression testing using the stepwise method shows that the combination of the ratio of Return on Assets, Debt to Equity Ratio and Inventory Turnover provides the greatest predictive ability among the ratios tested. Keywords: Debt To Equity Ratio; Financial Ratios; Return On Assets, Stock Returns; Turnover.]]>
<![CDATA[PENGARUH SISTEM PENGHARGAAN, TOTAL QUALITY MANAGEMENT (TQM), SISTEM PENGUKURAN KINERJA DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAGERIAL ]]>
<![CDATA[Ni Putu Linda Rosalina Indah Swari]]>;
<![CDATA[I Wayan Pradyanantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 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[Penerapan sistem penghargaan didalam perusahaan akan dapat meningkatkan kualitas kinerja dari para individu dalam perusahaan karena dengan adanya reward berarti mereka mendapatkan suatu penghargaan yang layak atas hasil kinerjanya. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh sistem penghargaan, total quality management (TQM), sistem pengukuran kinerja dan ketidakpastian lingkungan terhadap kinerja manajerial. Penelitian ini dilakukan dengan cara mengunduh data melalui situs resmi Disparda Badung. Sampel yang di gunakan sebanyak 140 hotel berbintang di Kabupaten Badung dari populasi sebanyak 155 hotel, menggunakan metode non probability sampling dengan teknik purposive sampling. Teknik analisis data yang di gunakan adalah Teknik Analisis Linier Berganda. Berdasarkan hasil analisis penelitian ditemukan bahwa sistem penghargaan, total quality management (TQM), sistem pengukuran kinerja, dan ketidakpastian lingkungan berpengaruh terhadap kinerja manajerial. Penelitian ini, diharapkan dapat bermanfaat sebagai bahan pertimbangan dalam praktek akuntansi manajemen pada hotel berbintang di Kabupaten Badung.]]>
<![CDATA[KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH MANAJEMEN LABA MENJELANG INITIAL PUBLIC OFFERING PADA RETURN SAHAM ]]>
<![CDATA[Komang Trisna Yuliawan]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![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[The aims of this study to determine the effect of earnings management before IPO on stock returns when considering institutional ownership as moderating variable. Information asymmetry between managers and investors demand investors more carefull on analyzing received information. Institutional ownership will give negative reacted to not valid and can’t trusted company’s information. Samples are company who do IPO and registered on Indonesian Stock Exchange year 2010-2014 as much 64 company after used purposive sampling. Data analysis technique used is interaction test or moderated regression analysis. Modified Jones model used to detect earning management. Cummulative abnormal return used as proxy of stock returns.The result shows the company do earning management one year and two year before IPO give negative effect on stock returns. These result consistent with previous study by Joni and jogiyanto (2009). This study also proved institutional ownership can weaken negative effect of earning management on stock returns]]>
<![CDATA[KOMITMEN ORGANISASI DAN DESENTRALISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL ]]>
<![CDATA[Ni Ketut Ayu Mike Ratnasari]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 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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<![CDATA[Performance of the individuals in managerial activities that includes planning, supervision, staff selection, negotiation, and representation that reflects the overall performance of managers. The purpose of this research was to determine whether there is influence between budget participation on managerial performance, organizational commitment and decentralization as a moderating. The population used in this study were all employees at six units of PT. PLN Distribution of Bali for the fiscal year 2016. The sample was 73 determined using nonprobability sampling with purposive sampling technique. The research data come from questionnaires distributed to respondents and data analysis technique used is a simple linear regression analysis and regression analysis moderation. Based on the results of their research analysis found a positive effect of budget participation on managerial performance. Organizational commitment variable and variable decentralization has not been able to strengthen the influence of budget participation on managerial performance.]]>
<![CDATA[Pengaruh Tingkat Perputaran Kas, LDR dan Efektivitas Badan Pengawas Terhadap Rentabilitas Ekonomis LPD Kota Denpasar ]]>
<![CDATA[Kadek Odika Meiva Budastra]]>;
<![CDATA[I Wayan Pradnyantha Wirasedana]]>
<![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 ]]>
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DOI: 10.24843/EJA.2018.v22.i02.p03
<![CDATA[LPD aims to assist villagers in the fertilization of capital to be developed in order to improve people's economic business. The efficiency of an LPD can be assessed from the profitability. This study aims to determine the effect of cash turnover rate, loan to deposit ratio, and the effectiveness of regulatory bodies on economic rentability at LPD in Depasar period 2014-2016. This study uses purposive sampling method. The data analysis technique used in this research is multiple linear regression with first classical assumption test ie normality test, autocorrelation test, multicolinieratias test, and heteroscedasticity test. The result of the conclusion of this research is that the variable of cash rotation has an insignificant effect on economic profitability, the variable of loan to deposit ratio has significant positive effect on economic profitability, and the effectiveness of regulator has a significant positive effect on economic rentability of LPD in Denpasar period 2014 -2016. Keywords: Cash turnover, ldr, effectiveness of the regulatory body, economic profitability]]>
