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I Made Pande Dwiana Putra
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Efektivitas Penggunaan, Kepercayaan dan Kualitas Sistem Informasi Akuntansi pada Kinerja Karyawan Ni Luh Putu Dwi Gita Sari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p14

Abstract

The development accounting information system has penetrated into various fields of life, one of which is utilized for the progress of the company. The sustainability of a company is determined by the performance of the employee. The purpose of this study was to determine the effect of the effectiveness of the use, trust and quality of the accounting information system on employee performance. The population in this study were employees in the administration field at PT Indonesia Power Unit Pembangkitan Bali. The number of samples obtained by saturated sampling technique is as many as 58 respondents. Data analysis used in this study is a multiple linear regression analysis technique. The results of this study indicate that the effectiveness of the use, trust and quality of accounting information systems has a positive effect on employee performance. Keywords: effectiveness of use, trust, quality, employee performance
Pengaruh Penekanan Anggaran dan Kapasitas Individu terhadap Senjangan Anggaran pada Organisasi Perangkat Daerah Kabupaten Badung Ni Made Dwi Maheni; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 23 No 3 (2018)
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.2018.v23.i03.p15

Abstract

A budget slack is a subordinate act that deliberately imposes a higher cost than it should and lower revenue than it should for the budget to be more easily achieved. There are several factors that can affect budget slack. This study aims to determine the effect of budgetary pressures and individual capacity on budgetary slack. This research was conducted at the Regional Device Organization of Badung Regency. The number of samples taken as many as 50 people, using nonprobability sampling method by purposive sampling. Data collection methods used were questionnaires, interviews and documentation. Analytical technique used multiple linear regression. Based on the results of the analysis it was found that budgetary pressures had a positive effect on budgetary slack and individual capacity negatively affecting budgetary slack. Keywords: budget, budget emphasis, individual capacity, budget slack
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas dan Leverage Sebagai Variabel Pemoderasi Putu Elia Meilinda Murnita; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 23 No 2 (2018)
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.2018.v23.i02.p25

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadap nilai perusahaan dengan profitabilitas dan leverage sebagai variabel pemoderasi pada perusahaan manufaktur. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2016. Sampel penelitian ini adalah 22 perusahaan selama 3 tahun berturut-turut, sehingga total sampel sebanyak 66 sampel dengan metode penentuan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana dan Moderated Regression Analysis (MRA) untuk menguji hipotesis tersebut. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel corporate social responsibility berpengaruh positif terhadap nilai perusahaan. Profitabilitas memperkuat pengaruh corporate social responsibility terhadap nilai perusahaan. Variabel leverage memperlemah pengaruh corporate social responsibility terhadap nilai perusahaan.
Firm Size as Moderator Effect of Profitability and Solvency on Audit Completion Period Ni Putu Anggistya Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 21 No 1 (2017)
Publisher : 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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Abstract

Rentang waktu penyelesaian audit diukur dari dari tanggal penutupan tahun buku sampai tanggal diselesaikannya laporan audit oleh auditor independen. Lamanya waktu penyelesaian audit akan mempengaruhi ketepatan waktu dalam penyampaian laporan keuangan auditan. Tepat waktu atau tidaknya penyampaian laporan keuangan auditan banyak dipengaruhi oleh kondisi perusahaan yang dalam penelitian ini dilihat dari profitabilitas dan solvabilitas perusahaan, di mana apabila terdapat good news, maka perusahaan akan meminta auditor secepatnya menyelesaikan audit agar laporan keuangan auditan dapat diterbitkan tepat waktu. Sebaliknya, apabila terdapat bad news, maka perusahaan cenderung akan terlambat menerbitkan laporan keuangan auditan. Penelitian ini bertujuan untuk menguji secara empiris ukuran perusahaan sebagai pemoderasi pengaruh profitabilitas dan solvabilitas pada rentang waktu penyelesaian audit. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Jumlah sampel yang diambil sebanyak 67 perusahaan manufaktur, dengan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan manufaktur. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Berdasarkan hasil analisis disimpulkan bahwa profitabilitas berpengaruh negatif dan signifikan pada rentang waktu penyelesaian audit, solvabilitas berpengaruh positif dan signifikan pada rentang waktu penyelesaian audit, ukuran perusahaan memperlemah hubungan antara profitabilitas pada rentang waktu penyelesaian audit dan ukuran perusahaan memperkuat hubungan antara solvabilitas pada rentang waktu penyelesaian audit. Kata kunci: Profitabilitas, Solvabilitas, Ukuran Perusahaan, Rentang Waktu Penyelesaian Audit
Pengaruh Ukuran Perusahaan dan Profitabilitas pada Ketepatwaktuan Penyampaian Laporan Keuangan dengan GCG Sebagai Variabel Pemoderasi Gusti Ayu Putu Yasinta Darmawan; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 25 No 1 (2018)
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.2018.v25.i01.p20

Abstract

This study aims to prove empirically the influence of company size and profitability on timely delivery of financial statements with good corporate governance as a moderator variable. This study was conducted on non-financial public and go public companies listed in the 2011-2015 Corporate Governance Perception Index (CGPI) assessment. The method of determining the sample used is to use purposive sampling. The number of companies that meet the criteria is 9 companies with a total number of 43 observations. Data collection was done by non participant observation method. By using Multiple Regression Test and Moderated Regression Analysis (MRA), it was found that firm size did not affect the timeliness of financial statement submission but profitability had an effect on the timeliness of financial statement submission. The study also found that good corporate governance is not able to moderate the influence of firm size on the timeliness of financial statement submission but able to moderate by weakening the influence of profitability on timely delivery of financial statements Keywords: Timeliness of Financial Report Submission, Company Size, Profitability, Good Corporate Governance
Co-Authors Gusti Ayu Putu Yasinta Darmawan Ni Luh Putu Dwi Gita Sari Ni Made Dwi Maheni Ni Putu Anggistya Dewi Putu Elia Meilinda Murnita