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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Manajemen Bisnis Syariah Juara: Jurnal Riset Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Samudra Ekonomi dan Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-JURNAL AKUNTANSI
I Made Karya Utama
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DIVIDEND PAYOUT RATIO DAN FAKTOR YANG MEMPENGARUHINYA Utama, I Made Karya
Manajemen Bisnis Syariah Nomor : 01/Th. VI Vol. 11 Januari 2012
Publisher : Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10.68 KB)

Abstract

This research is conducted to examine whether the company size, cash ratio, debt to equity ratio, and return on asset affect the dividend payout ratio. The number of samples used in this study is 23 manufacturing companies listed on Indonesia Stock Exchange during the period of 2006-2010 and chosen by using purposive sampling method. Multiple regression analysis is used and to prove the hypothesis, the F test and t test were done by using Statistical Package for Social Sciences (SPSS) for Windows 15.0. The study results show that all independent variables; the company size, Cash Ratio, Debt to Equity Ratio, and Return on Asset simultaneously affect the Dividend Payout Ratio of manufacturing companies chosed as the samples of this study. The adjusted R Square is 0,137. It means that 13,7% variation of Dividend Payout Ratio influenced by the company size, Cash Ratio, Debt to Equity Ratio, and Return on Asset, while the rest of 86,3% influenced by other factors which are not included in the model. The t test shows that only the company size and Cash Ratio partially significant affect Dividend Payout Ratio.  Keywords: Dividend Payout Ratio, Company Size, Cash Ratio, Debt to Equity Ratio, Return on Asset
Fraud Triangle, Integritas, dan Penggunaan Teknologi Informasi terhadap Kecurangan Akademik Masa Pandemi Covid-19 Kusumayanti, Ni Putu Diah; Utama, I Made Karya
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i1.7916

Abstract

The aim of this research is to analyze how the fraud triangle, student integrity, and the use of information technology influence academic cheating behavior among students during the Covid-19 pandemic. This research was conducted at the Faculty of Economics and Business, Udayana University, with a total sample of 280 active accounting students selected using a purposive sampling approach and analyzed using multiple linear regression analysis. Empirical results found that the fraud triangle and the use of information technology have a positive influence on academic cheating behavior, which means that when pressure, opportunity, rationalization, and use of information technology increase, cheating activities will also increase. Student integrity, on the other hand, has a negative influence on academic cheating behavior.
Efek Kesesuaian Kompensasi, Komitmen Organisasi, dan Kepuasan Kerja pada Kecenderungan Kecurangan Angelina, Komang Reza; Utama, I Made Karya
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.9965

Abstract

The study aims to analyze the effects of compensation suitability, organizational commitment, and job satisfaction on fraud tendencies. This study was conducted in LPDs throughout Buleleng Regency. This research uses Fraud Hexagon Theory as a grand theory. The number of respondents was 84 people consisting of chairman, secretary and treasurer in 28 LPDs who were selected using the area sampling method. Data collection used a closed questionnaire that was distributed directly. The analysis technique uses multiple linear regression analysis with the help of SPSS 26. The research results show that compensation suitability, organizational commitment and job satisfaction have a negative and significant effect on the tendency to fraud, both partially and simultaneously. This result means that the higher the suitability of compensation, organizational commitment and job satisfaction, the tendency for fraud to decrease.
Motivasi Karir, Motivasi Sosial, Biaya Pendidikan dalam Mempengaruhi Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntansi Harun, Christian Silvester Saut; Utama, I Made Karya
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 7 No. 2 (2023): Juli
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v7i2.64982

Abstract

Indonesia yang telah mengikuti perjanjian Asean Economic Community (AEC) pada tahun 2016 membuat negara-negara di kawasan ASEAN membuat aturan single market. Salah satu permasalahan akibat adanya AEC adalah terancamnya profesi Akuntan Publik di Indonesia. Tenaga akuntan di Indonesia masih sangat kurang, sedangkan kebutuhan akan akuntan yang professional sangat besar. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi karir, motivasi sosial, dan biaya pendidikan terhadap minat mahasiswa sarjana akuntansi untuk mengikuti pendidikan profesi akuntansi (PPAk). Penelitian ini menggunakan desain penelitian yang menggunakan pendekatan kuantitatif yang berbentuk asosiatif.  Populasi dalam penelitian ini adalah seluruh mahasiswa akuntansi program S1 Fakultas Ekonomi dan Bisnis Universitas Udayana angkatan 2019 yang berjumlah 255 mahasiswa aktif yang terdaftar di SIMAK. Penentuan sampel yang digunakan adalah teknik total sampling. Metode pengumpulan data pada penelitian ini menggunakan metode survei. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil peneitian menunjukkan bahwa seluruh variabel independen yang meliputi motivasi karir, motivasi sosial dan biaya pendidikan berpengaruh secara bersama-sama pada minat mahasiswa sarjana akuntansi mengikuti PPAk. Sehingga dapat disimpulkan bahwa motivasi karir, motivasi sosial, dan biaya pendidikan berpengaruh positif pada minat mahasiswa sarjana akuntansi mengikuti PPAk. Implikasi dari penelitian ini adalah bahwa lembaga pendidikan dan regulator perlu memperhatikan faktor-faktor ini dalam merancang program PPAk yang lebih efektif dan menarik bagi calon akuntan profesional di masa depan.
Analisis Prediksi Kebangkrutan Menggunakan Model Altman Z-Score dan Zmijewski pada Perusahaan Multifinance I Wayan Dodit Astawa; I Made Karya Utama
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5859

Abstract

                Bankruptcy is a problem that companies must be aware of. If the company experiences bankruptcy, then the company is experiencing business failure. One of the ways that companies do to detect and prevent this from happening is by monitoring financial performance using financial statement analysis. To be able to predict company bankruptcy usually uses several different models, in this study using the Altman and Zmijewski models. The purpose of this study was to analyze the prediction of bankruptcy in multifinance sector companies using the Altman and Zmijewski models. The data used in this study are secondary data in the form of company financial reports published on the Indonesia Stock Exchange website. The population in this study were all multifinance companies listed on the IDX, totaling 14 companies. The samples used in this study amounted to 14 companies using the census method or total sampling. The results of this study indicate that there are multifinance sector companies that are predicted to go bankrupt using the Altman Z-Score Model, there are multifinance sector companies that are predicted to go bankrupt using the Zmijewski Model, and there are significant differences between the Altman Z-Score Model and the Zmijewski Model in predicting bankruptcy in multifinance sector companies.
Stakeholder Pressure, Environmental Strategies, and Hotel Performance: The Role of Environmental Management Accounting Utama, I Made Karya; Suryanawa, I Ketut; Antari, Ni Wayan Meli; Widiantara , I Komang
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 3 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i3.87939

Abstract

The objective of this research is to investigate the role of stakeholders' pressure, environmental strategies, and environmental management accounting (EMA) on the company's competitive advantage of the hotel industry. The research on the issue of environmentally friendly business activities, in this case, the company's strategies related to green activities, particularly the implementation of environmental management accounting (EMA) in the hotel industry, is important because hotels are one of the supporting facilities for tourism that involve humans, living beings, and the environment. Data analysis was conducted by using Multiple Linear Regression by the SPSS (Statistical Package for the Social Sciences) version 24 application. The analysis results show: Stakeholder pressure does not affect competitive advantage, Environmental strategy positively affects competitive advantage, Implementation of environmental management accounting (EMA) positively affects competitive advantage.
EFEKTIFITAS NIGHT AUDITOR DAN HUBUNGANNYA DENGAN PENGENDALIAN INTERN PADA HOTEL BINTANG LIMA I Made Suarsa Darma Putra; I Made Karya Utama
E-Jurnal Akuntansi Vol 9 No 2 (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

Night auditor is responsible for the correctness and accuracy of data entry of sales in one day. The problem is, there is often lack of clarity of roles and functions of the effectiveness of night auditor at several hotels including the five-star category. Research with quantitative analysis techniques using non-parametric statistical hypothesis is put forward there is a relationship between the effective functioning of the internal control auditor night at five-star hotels in Badung regency. The results obtained that the function of night auditor at a five-star hotel in Badung including highly effective category. In addition there is a relationship between moderate or moderately effective functioning of the internal control auditor night at five-star hotels in Badung regency
FEE AUDIT SEBAGAI PEMODERASI PENGARUH KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Made Ayu Prilla Winda Puspita; I Made Karya Utama
E-Jurnal Akuntansi Vol 16 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 research aimed to determine empirically the effect of audit quality and audit fee for the integrity of the financial statements and audit fees in the audit quality moderating influence on the integrity of financial statements. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. In this study nonprobability sampling using sampling with purposive sampling technique. The data collected was conducted using non-participant observation. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the quality of the audit and the audit fee positive effect on the integrity of financial statements. While the audit fee variable are not able to moderate the effect of audit quality on the integrity of financial statements.
REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN SOLVABILITAS PADA AUDIT DELAY Ni Putu Winda Wulandari; I Made Karya Utama
E-Jurnal Akuntansi Vol 17 No 2 (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

The purpose of this study was to determine the effect of profitability and solvency to audit delay, and to determine whether the reputation capable public accounting firms in the moderating influence of the profitability and solvency of the audit delay. This research was conducted on a property company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. The number of samples obtained as many as 80, with purposive sampling method. Independent variables used in this study is the profitability and solvency. The dependent variable used is audit delay. Moderating variables used are reputable public accounting firms. The analysis technique used Moderated Regression Analysis (MRA). The results showed profitability and solvency effect on audit delay. Reputation public accounting firms can not moderate profitability in audit delay. Reputation public accounting firms can not moderate effect on the solvency of the audit delay.
PROFESIONALISME, MOTIVASI KERJA DAN KEPUASAN KERJA SEBAGAI PREDIKTOR KINERJA INTERNAL AUDITOR DI TOYOTA ASTRA MOTOR WILAYAH BALI I Wayan Sudiksa; I Made Karya Utama
E-Jurnal Akuntansi Vol 16 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

The existence of internal auditor is becoming more important nowadays. As an internal auditor, their main job is now shifting, from internal controller into internal consultant. The objective of this study is to analyze profesionalism, work motivation, and work satisfaction as the predictor of internal auditor’s working satisfaction. The research was conducted in all Toyota Astra Motor main dealers in Bali at the year of 2014 and 43 company’s internal auditor were used as samples. The data was collected using quitionaires and multiple regression analysis was used to analysed data. It shows that profesionalism, work motivation, and work satisfaction have positive impact toward the internal auditors performance. Specifically, 75,3% of those variables affected the internal auditors performance while the rest is affected by other variables does not use in this research.
Co-Authors Angelina, Komang Reza Antari, Ni Wayan Meli Chintya Paramitha Septyarini Putri Eko Budi Prasetyo Harun, Christian Silvester Saut I Ketut Suryanawa I Komang Widiartha I Made Suarsa Darma Putra I Putu Andre Sucita Wijaya I Putu Eka Arya Wedhana Temaja I Wayan Dodit Astawa I Wayan Sudiksa Ida Bagus Ananta Aditama Manuaba Ida Bagus Gede Waisaka Putra Kartika Hendra Titisari Komang Anggita Verdiana Kusumayanti, Ni Putu Diah Library, Ni Putu Ani Lutfya Made Ayu Prilla Winda Puspita Muhamad Nabil Ni Kadek Dwita Deasri Ni Made Mega Cahyani Ni Putu Winda Wulandari Ni Wayan Meli Antari Widiantara , I Komang Yasa Astawa, I Kadek