Articles
<![CDATA[Student Understanding of The Sales and Collection Cycle Audit through the Web-based Learning Implementation ]]>
<![CDATA[Rahman, Aulia Fuad]]>;
<![CDATA[Rusydi, Mohamad Khoiru]]>;
<![CDATA[Wulandari, Putu Prima]]>;
<![CDATA[Kholilah, Kholilah]]>;
<![CDATA[Dewi, Ayu Aryista]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v7i1.17328
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Made Ayu Riski Meinanda Kesumastuti]]>;
<![CDATA[Ayu Aryista Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p19
<![CDATA[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.]]>
<![CDATA[Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi ]]>
<![CDATA[Ni Putu Gita Darmayanti]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>;
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p03
<![CDATA[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.]]>
<![CDATA[Pengaruh Dewan Direksi, Komisaris Non Independen, dan Kepemilikan Manajerial pada Kinerja Perusahaan Manufaktur di BEI ]]>
<![CDATA[I Made Dany Yadnyapawita]]>;
<![CDATA[Ayu Aryista Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p07
<![CDATA[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.]]>
<![CDATA[CSR dan Nilai Perusahaan: Peran Odd-Even Effect Dewan Direksi, Umur dan Ukuran Perusahaan ]]>
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[Dodik Ariyanto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p03
<![CDATA[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]]>
<![CDATA[Kinerja Individu Sebagai Pengukuran Kesuksesan Adopsi SIA dengan Model UTAUT dan Delone & Mc Lean ]]>
<![CDATA[Gede Surya Pratama]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Ayu Aryista Dewi]]>
<![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 ]]>
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DOI: 10.24843/EJA.2019.v28.i02.p30
<![CDATA[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.]]>
<![CDATA[Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa ]]>
<![CDATA[Ni Putu Meydiani Chintia Dewi]]>;
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[A.A.N.A. Kresnandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p02
<![CDATA[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.]]>
<![CDATA[Sikap “Silence†Terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Dewi, Ayu Aryista]]>;
<![CDATA[Anggara, I Wayan Gde Wahyu Purna]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10821
<![CDATA[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.]]>
<![CDATA[The Effect of Executive Compensation and Managerial Ownership on Earnings Management with CEO Overconfidence as a Moderating Variable ]]>
<![CDATA[Ni Luh Ayu Karningsih]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>;
<![CDATA[I Ketut Yadnyana]]>;
<![CDATA[Ayu Aryista Dewi]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.66053/ijota.v4i1.628
<![CDATA[Purpose – This study examines the effect of executive compensation and managerial ownership on earnings management, and the moderating role of CEO overconfidence in these relationships within Indonesian non-financial firms. Methods – A quantitative approach was applied using 152 firm-year observations from Basic Materials, Consumer Cyclicals, Consumer Non-Cyclicals, Industrials, and Healthcare companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling was used. Earnings management was measured through discretionary accruals using the Modified Jones Model. Executive compensation was measured as the natural logarithm of top executive remuneration, managerial ownership as the natural logarithm of management share ownership, and CEO overconfidence as the capital expenditure to operating cash flow ratio. Data were analyzed using fixed-effects panel regression with firm-clustered standard errors. Findings – Executive compensation and managerial ownership negatively and significantly affect earnings management, confirming the alignment effect of agency theory. CEO overconfidence does not significantly moderate either relationship; both governance mechanisms remain effective regardless of CEO overconfidence. A supplementary binary overconfidence test shows that managerial ownership is measurement-sensitive. Research implications – The findings suggest that agency theory’s rational-manager assumption explains the direct effects of compensation and ownership. The non-significant moderation effects and measurement sensitivity imply that the interaction between psychological bias and governance mechanisms is context-dependent and proxy-specific. Future research should employ multiple overconfidence measures to define moderation boundaries. Originality – This study simultaneously tests two governance mechanisms and their interaction with CEO overconfidence in one Indonesian model, offering methodological and contextual insight rather than a definitive empirical claim.]]>
<![CDATA[Board Characteristics and Sustainability Performance: Evidence from Indonesia’s Energy Sector ]]>
<![CDATA[Ni Kadek Desi Natalia]]>;
<![CDATA[Ayu Aryista Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 10 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i10.p04
<![CDATA[This study provides empirical evidence on the effect of board characteristics—specifically board size, board gender diversity, board educational background, and board meeting frequency—on the sustainability performance of energy sector companies listed on the Indonesia Stock Exchange over the 2021–2023 period. Multiple linear regression analysis was employed, using a sample of 26 energy firms (78 firm-year observations) selected through purposive sampling. The findings indicate that board educational background and board meetings have a positive and significant effect on sustainability performance, while the other board attributes show no such effect. These results are consistent with stakeholder theory, which underpins the link between board characteristics and sustainability performance by suggesting that more competent and actively engaged boards are better able to respond to stakeholder expectations regarding sustainability.]]>
