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All Journal AKUNTABILITAS JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Gusti Ngurah Agung Suaryana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan Ni Kadek Ayu Asri Anggreni; Herkulanus Bambang Suprasto; Dodik Ariyanto; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p15

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.
Pengaruh Umur dan Ukuran Perusahaan Pada Pengungkapan Modal Intelektual dan Dampaknya Terhadap Nilai Perusahaan Ida Ayu Melina Suniari; I G.N. Agung Suaryana
E-Jurnal Akuntansi Vol 21 No 2 (2017)
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.2017.v21.i02.p25

Abstract

Modal intelektual dengan segala pengetahuan dan teknologi yang dikuasai suatu perusahaan akan membuat perusahaan tersebut mampu mengantisipasi dan menghadapi segala bentuk ketidakpastian yang dapat mengancam eksistensinya. Kondisi tersebut dapat bemanfaat untuk meningkatkan nilai perusahaan. Pengungkapan modal intelektual atau Intellectual Capital Disclosure (ICD) oleh perusahaan diharapkan dapat mengurangi tingkat asimetri informasi antara perusahaan dengan para pengguna laporan keuangan serta dapat mengurangi biaya modal dan mampu menaikkan reputasi perusahaan. Pengungkapan modal intelektual adalah suatu hal bernilai yang diungkapkan pada laporan tahunan suatu perusahaan yang dimaksudkan untuk memenuhi kebutuhan informasi bagi para pengguna laporan tahunan dan dapat memenuhi kebutuhan mereka. Pengungkapan modal intelektual berkaitan dengan umur dan ukuran perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh umur dan ukuran perusahaan pada pengungkapan modal intelektual dan dampaknya terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Jumlah sampel yang diambil sebanyak 53 perusahaan, dengan metode penentuan sampel purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipan. Teknik analisis data menggunakan dua teknik regresi yaitu teknik analisis regresi linear berganda dan analisis regresi linear sederhana. Berdasarkan hasil analisis ditemukan bahwa umur dan ukuran perusahaan berpengaruh positif pada pengungkapan modal intelektual. Pengungkapan modal intelektual berpengaruh positif pada nilai perusahaan.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA SAHAM JANGKA PANJANG PERUSAHAAN YANG MELAKUKAN SEASONED EQUITY OFFERING Andika Pratama; I G.N. Agung Suaryana
E-Jurnal Akuntansi Vol 14 No 3 (2016)
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

This study aims to determine the policy of discretionary accrual of earnings management through its influence on the company's stock performance after implementing SEO. This study used 32 companies doing SEO and listed on the Indonesia Stock Exchange. Discretionary accrual by Modified Jones Model are showing  that there are discretionary accruals before dilaksanaknnya SEO shows the average value of positives which means companies tend to raise the earnings management practices earnings. This study founded that earnings management is proxied by discretionary accruals one year before SEO no significant effect on the performance of the company's shares three years after the offering of additional shares. The management do earning management efficient where the management company wants to give a good signal to investors to demonstrate the company had a good performance. In addition, investors increasingly intelligent assess the company's financial statements.
Persepsi Manfaat, Kemudahan Penggunaan dan Minat Menggunakan Internet Banking dengan Sikap Sebagai Variabel Intervening Ni Putu Mahesa Arsita Putri; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p02

Abstract

This study aims to determine the effect of perceived usefulness and ease of use on interest in using BRI internet banking with the role of attitude as an intervening variable. The analysis technique used is Structural Equation Modeling (SEM) with a variance based or component based approach with Partial Least Square (PLS). The results of this study indicate that, Perception of benefits has a positive and significant effect on attitudes, Ease of use has a positive and significant effect on attitudes, Perception of benefits has a positive and significant effect on interests, Ease of use has a positive and significant effect on interests, Attitude has positive and significant effect on interest, Perception of benefits has positive and significant effect on interest through attitude as avriable intervening, Ease of use has positive and significant effect on interest through attitude as attitude as intervening variable. Keywords: Perception of Benefits; Ease of Use; Attitude; Interest.
Pengaruh Faktor Finansial dan Good Corporate Governance Terhadap Ketepatan Waktu Corporate Internet Reporting Putu Kiki Nadia Pratiwi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 24 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.v24.i02.p08

Abstract

Perkembangan tingkat penggunaan internet menjadi trend bagi perusahaan untuk melaksanakan corporate internet reporting. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh faktor finansial yang diproksikan pada profitabilitas dan financial distress, serta good corporate governance yang diproksikan pada kepemilikan manajerial, ukuran dewan komisaris, dan komite audit terhadap ketepatan waktu corporate internet reporting dengan ukuran perusahaan sebagai variabel kontrol. Penelitian ini dilakukan pada perusahaan sektor keuangan yang terdaftar di BEI tahun 2016. Jumlah sampel yang diambil sebanyak 37 perusahaan, dengan teknik purposive sampling. Berdasarkan hasil analisis regresi linier berganda, ditemukan bahwa profitabilitas, financial distress, kepemilikan manajerial dan komite audit tidak berpengaruh terhadap ketepatan waktu corporate internet reporting. Ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif terhadap ketepatan waktu corporate internet reporting. Kata Kunci: Profitabilitas, financial distress, good corporate governance, ukuran perusahaan, timeliness corporate internet reporting
Lingkungan Belajar, Perilaku Belajar dan Tingkat Pemahaman Pengantar Akuntansi dalam Proses Pembelajaran Daring Dewa Ayu Dwita Puspasari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 33 No 6 (2023)
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.2023.v33.i06.p05

Abstract

Changes in various aspects of activities occurred at the beginning of 2020 due to the Corona virus Disease (Covid-19) pandemic. Changes in the learning process switch to online (online). The research aims are to focus on understanding the influence of the learning environment and learning behavior on the level of understanding of introductory accounting. The sample was selected as many as 165 people through a survey with students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University as the population. Multiple linear regression analysis was chosen to be the technique for conducting data analysis. This research found that there is a positive influence of the learning environment and learning behavior on the level of understanding of introductory accounting through online. The implications of this research finding support the attribution theory regarding the level of understanding that is influenced by various external and internal factors. Keywords: Learning Environment; Learning Behavior; Level of Understanding of Introduction to Accounting
Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Laba dan Arus Kas Masa Depan Frans AP Dromexs Lumbantoruan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 23 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.v23.i01.p04

Abstract

This study aims to determine the ability of earnings and operating cash flows in predicting earnings and future cash flows. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The samples used by 20 companies with 40 observations. The sampling was done by nonprobability samplingmethod with purposive samplingtechnique. The analysis technique used is multiple linear regression analysis. Based on the result of the analysis, earnings influences in predicting future earnings. Likewise, earnings and operating cash flow have an effect in predicting future cash flows. However, operating cash flow is not influential in predicting future earnings. Keywords: profitability, cash flow, property
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, DAN PENGETAHUAN MANAJER AKUNTANSI PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Kadek Indah Ratnaningsih; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 6 No 1 (2014)
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

ABSTRAK Efektivitas sistem informasi akuntansi merupakan suatu keberhasilan yang dicapai oleh sistem informasi akuntansi dalam menghasilkan informasi secara tepat waktu, akurat, dan dapat dipercaya. Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi. Penelitian ini dilakukan pada hotel berbintang di Kabupaten Badung. Sampel diambil dengan teknik purposive sampling sebanyak 44 manajer akuntansi pada hotel bintang tiga dan empat. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil Penelitian menunjukkan kecanggihan teknologi informasi, partisipasi manajemen, serta pengetahuan manajer akuntansi berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi (SIA). Kata Kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem informasi akuntansi    
PENGARUH PROFITABILITAS DAN KEPEMILIKAN ASING PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Marni Sepian Dewi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 13 No 1 (2015)
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

Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility (CSR) merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas dan kepemilikan asing sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Seluruh perusahaan pertambangan merupakan populasi yang digunakan dalam penelitian ini, sementara sampel dalam penelitian ini dipilih dengan teknik purposive sampling dan memperoleh 42 perusahaan pertambangan. Analisis regresi linear berganda merupakan teknik analisis yang digunakan dalam penelitian ini untuk mengetahui pengaruh antara variabel bebas (profitabilitas dan kepemilikan asing) terhadap variabel terikat (pengungkapan CSR). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan asing memiliki pengaruh positif terhadap pengungkapan CSR, sedangkan variabel profitabilitas dengan proksi Return On Assets (ROA) tidak mempunyai pengaruh  terhadap pengungkapan CSR.
PENGARUH LANGSUNG DAN TIDAK LANGSUNG GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN I Made Dwi Sastrawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

This study aimed to determine whether the direct and indirect effects of good corporate governance (GCG) to corporate social responsibility (CSR) disclosure. The population of this study was the companies that listed in Indonesia Stock Exchange and followed in Corporate Governance Perception Index (CGPI) ranking conducted by The Indonesian Institute for Corporate Governance (IICG) in year 2011-2013. Sampling method used saturated sampling with a total sampel of 12 companies. Analysis technique was used is path analysis. Based on the result of the analysis found that GCG proved a direct effect on CSR  disclosure and financial performance proved incapable of mediating the effect of GCG on CSR  disclosure. The financial performance was not able to mediate the relationship between GCG on CSR disclosure because the shareholders wants to get high return without thinking the other thing such as the additional cost to disclose CSR which will lead to a competitive disadvantage.
Co-Authors A. A. Ayu Uccahati Warapsari Agus Erik Wistika Putra Ainun Roviko Anak Agung Istri Sri Wiadnyani Andika Pratama Anisa Virdawati Amara Anom Cahaya Saputra Artha Aryasa, I Putu Gde Chandra Arya Bagus Govinda Tedja Bhuana Aswin Pringgandana Debbi Devinta Ambri Devy Kusuma Cendana Dewa Ayu Dwita Puspasari Dewa Gede Wirama Dewa Putu Dharmayusa DODIK ARIYANTO Farizal Julian Aski Frans AP Dromexs Lumbantoruan Gayatri Gayatri Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gede Pradana Juniarta I Gst Ayu Eka Damayanthi I Gst Ayu Eka Damayanthi I Gst Ayu Eka Damayanthi I Gusti Ayu Ade Anggariani I Gusti Ayu Ary Amalia Tamara I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Suryani I Kadek Dony Darma Putra Irawan I Made Dwi Darma Budiawan I Made Dwi Sastrawan I Wayan Karsana I.G.A. Kt. Ratna Sri Mara Eni Ida Ayu Candrasatyani Purba Ida Ayu Melina Suniari Ina Intan Dortianti Larimanu Kadek Dias Prayoga Kadek Indah Ratnaningsih Kadek Indra Suryawan Kadek Wahyu Indralesmana Kartika Widya Tri Dewanti L.P. Agustina Kartika Rahayu luh indah novita sari Luh Kadek Githa Bella Luh Mahatma Setya Devi Lutfi Yuli Handoko Made Agus Teja Dwipayana Made Dewi Gita Puspita Lestari Made Oka Candra Andreana Maria Meiatrix Ratna Sari Marni Sepian Dewi Mila Nilayanti Naniek Noviari Ni Gusti Putu Wirawati Ni Kadek Ayu Asri Anggreni Ni Kadek Dian Purwanti Ni Kadek Rini Therisyantari Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Komang Cahyani Purnaningsih Ni Luh Lemi Sushmita Devi Ni Made Ayu Krisna Dewi Ni Made Yuli Kusumadewi Ni Putu Alannita NI PUTU ENA MARBERYA Ni Putu Lola Ulianti Ni Putu Mahesa Arsita Putri Ni Putu Nina Astadewi Ni Putu Nita Septiani Ni Wayan Nova Apsari Ni Wayan Rita Ardina Yanti Ni Wayan Rita Ardina Yanti Ni Wayan Sutiani Nyoman Gita Saraswati Ratmayanti Olive Gracely Dumanauw P. Sigit Wahyudhi Pande Kadek Ary Raditya Permadi Pande Nyoman Putri Budi Aryani Pande Nyoman Putri Budi Aryani Petrus Kakadir Pita Qurnia Amir Putu Adelia Kiranadewi Adnyana Putu Atim Purwaningrat Putu Dhira Pratiwimba Putu Gede Aditama Putra Putu Kiki Nadia Pratiwi Putu Maysani Putu Sinta Ayu Diasari Putu Yulia Pransiska Dewi Salma Triameliawati WAHYU INDRA LESMANA Wayan Krisna Ariputra Winayaka Lingga Yustine Asnad Hobrouw