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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management E-JURNAL AKUNTANSI
Dewi, Ayu Aryista
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Value Relevance of Sustainability Disclosure Quality Aulia Fuad Rahman; Desi Tri Kurniawati; Ayu Aryista Dewi; Kholilah Kholilah
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.68924

Abstract

   In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets. 
Student Understanding of The Sales and Collection Cycle Audit through the Web-based Learning Implementation Rahman, Aulia Fuad; Rusydi, Mohamad Khoiru; Wulandari, Putu Prima; Kholilah, Kholilah; Dewi, Ayu Aryista
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17328

Abstract

The purpose of this study is to compare student understanding levels before and after the implementation of web-based learning. This research is crucial to maintain the focus of learning media development on CLO achievement, which is the core objective of learning. This qualitative study aims to provide descriptive accounts of the findings of variations in students' scores before and after using web-based learning. Thirty students in the Auditing 2 class were subjected to the implementation of learning at one of the leading universities in East Java, Indonesia. The test consisted of six parts, ICQ, confirmation of accounts receivable, subsequent test, test of detail, accounts receivable working paper, and sales working paper related to the sales and collection cycle. The findings indicate that due to students' active involvement in learning, there is a very large increase in the average student score before and after the web-based learning implementation.
Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi Made Ayu Riski Meinanda Kesumastuti; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol 31 No 7 (2021)
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.2021.v31.i07.p19

Abstract

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values. The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange. The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.
Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi Ni Putu Gita Darmayanti; Ni Made Dwi Ratnadi; Ayu Aryista Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p03

Abstract

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance. Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.
Pengaruh Dewan Direksi, Komisaris Non Independen, dan Kepemilikan Manajerial pada Kinerja Perusahaan Manufaktur di BEI I Made Dany Yadnyapawita; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p07

Abstract

The purpose of this study was to determine the effect of the Board of Directors, Non Independent Commissioners, and Managerial Ownership to Manufacturing Company Performance on the Indonesia Stock Exchange. This research was conducted at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. Data analysis uses multiple linear regression to determine the relationship between more than two variables. Based on the results of the study stated the Board of Directors statistically has no significant effect to company performance (ROA). Non independent commissioners statistically has no effect to company performance (ROA), Managerial ownership has no statistically significant effect to company performance (ROA). Keywords: Board Of Directors; Independent Commissioners; Managerial Ownership; Company Performance.
CSR dan Nilai Perusahaan: Peran Odd-Even Effect Dewan Direksi, Umur dan Ukuran Perusahaan Ayu Aryista Dewi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 32 No 12 (2022)
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.2022.v32.i12.p03

Abstract

Firm value is one indicator in investing. The study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value by using firm age, board of directors odd-even effect and company size as moderating variables for companies listed on the Sri Kehati Index from 2013-2019. The research sample consisted of 84 observations and data were analyzed using multiple linear regression models and Moderated Regression Analysis (MRA). The results of the study show that CSR has a positive and significant effect on firm value. The results also show that firm age, board of directors odd-even effect and firm size moderate the relationship between CSR and firm value. Keywords: Board Meeting Efficiency; Company Value; Corporate Social Responsibility; Company Size; Company Age
Kinerja Individu Sebagai Pengukuran Kesuksesan Adopsi SIA dengan Model UTAUT dan Delone & Mc Lean Gede Surya Pratama; Dodik Ariyanto; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol 28 No 2 (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.i02.p30

Abstract

The research objective was to determine the effect of performance expectations, effort expectations, social influence and facilitation conditions as well as system quality and information quality on perceptions of individual performance in the Rural Bank accounting information system in Denpasar. The research population is individuals who use accounting information systems in carrying out their work. The research sample was taken using a purposive sampling technique, where the sampling process was based on certain criteria. So that the number of samples used in this study were 13 BPR with a total of 100 BPR employees. Data collection using questionnaires and data analysis techniques used are multiple linear regression analysis. The results of the analysis in the study showed that: performance expectations (performance expectations), business expectations (business expectations), social factors (social influences), facilitation conditions (facilitation conditions), system quality and information quality had a positive and significant effect on individual performance. Keywords: UTAUT, De Lone and Mc Lean, individual performance.
Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa Ni Putu Meydiani Chintia Dewi; Ayu Aryista Dewi; A.A.N.A. Kresnandra
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p02

Abstract

Individual performance greatly influences the success of an organization. Each individual is expected to work optimally so that the company's goals can be achieved to the maximum. There are several factors that can affect individual performance, among which are the effectiveness of accounting information systems and the user's technical ability. This research was conducted to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems and the user's technical ability on individual performance. This research was conducted in 35 LPD in Denpasar City. The sample of this research was 105 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. Based on the results of this study indicate that the effectiveness of accounting information systems and the user's technical ability has a positive effect on individual performance. Keywords: Accounting Information System Effectiveness; User Technical Capabilities; Individual Performance.
Sikap “Silence” Terhadap Niat Melakukan Whistleblowing Dewi, Ayu Aryista; Anggara, I Wayan Gde Wahyu Purna
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10821

Abstract

This study aims to examine the influence of silence, subjective norms, and personal reporting costs on whistleblowing intentions, as well as the perception of organizational support as a moderating variable. The research used a survey method by distributing questionnaires to 120 accounting students as a surrogate of future accountant. The results showed that the lower the silence and the cost of personal reporting, the more the accountant's intention to report fraud. Meanwhile, subjective norms have no effect on the accountant's intention to report fraud. The study also found that the perception of organizational support strengthened the influence of silence and subjective norms on whistleblowing intentions, but failed to moderate the relationship between personal reporting costs and whistleblowing. The results have implications for organizations and policymakers in designing a reporting system that can motivate accountants in reporting fraud.
Co-Authors A.A.N.A. Kresnandra Anggara, I Wayan Gde Wahyu Purna Aulia Fuad Rahman Desi Tri Kurniawati Dewi, Luh Gede Krisna DODIK ARIYANTO Gede Surya Pratama Gerianta Wirawan Yasa Henny Triyana Hasibuan I Made Dany Yadnyapawita I Made Sukartha Kholilah Kholilah Kholilah Made Ayu Riski Meinanda Kesumastuti Mohamad Khoiru Rusydi Ni Made Dwi Ratnadi Ni Putu Gita Darmayanti Ni Putu Meydiani Chintia Dewi Putu Prima Wulandari