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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 Journal of Ekonomics, Finance, and Management Studies 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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PENGARUH INDEPENDENSI DEWAN KOMISARIS, FUNGSI INTERNAL AUDIT, DAN PRAKTIK MANAJEMEN LABA TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Chintya Paramitha Septyarini Putri; I Made Karya Utama
E-Jurnal Akuntansi Vol 6 No 3 (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 Perusahaan menggunakan jasa akuntan publik untuk melakukan penilaian terhadap informasi yang disajikan oleh manajemen. Dasar penetapan fee audit ditentukan dari kekuatan tawar-menawar di antara auditor dan klien. Independensi dewan komisaris, fungsi internal audit, serta praktik manajemen laba merupakan beberapa faktor yang mempengaruhi fee audit. Penelitian ini bertujuan untuk mengetahui pengaruh independensi dewan komisaris, fungsi internal audit, dan praktik manajemen laba pada fee audit di  perusahaan  manufaktur. Metode yang digunakan dalam penelitian ini adalah purposive sampling, sehingga populasi yang didapat dalam penelitian ini adalah 120 perusahaan. Jumlah sampel yang diperoleh sebanyak 18 perusahaan dan analisis data yang digunakan adalah regresi linier berganda dengan alat uji t. Penelitian ini menggunakan ukuran perusahaan sebagai variabel kontrol. Hasil analisis data menunjukkan bahwa independensi dewan komisaris dan manajemen laba tidak mempengaruhi besar kecilnya fee audit sedangkan fungsi internal audit berpengaruh positif terhadap penentuan fee audit di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kata kunci: komisaris independen, internal audit, manajemen laba, auditor, fee audit
Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa Ni Wayan Meli Antari; I Made Karya Utama
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p11

Abstract

Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology on employee performance. The research was carried out at the Village Credit Institution in Tegallalang. The total respondents used are 110 employees, using purposive sampling technique. Data were analyzed using PLS. The findings show that the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology have a positive and significant impact on employee performance, meaning that these findings can confirm the TAM theory and the TPC theory. Keywords: Effective Of Accounting Information System; Information Technology Utilization; Suitability Of Tasks; Employee Performance.
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL SERTA HARGA SAHAM I Putu Andre Sucita Wijaya; I Made Karya Utama
E-Jurnal Akuntansi Vol 6 No 3 (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 Penelitian ini menguji pengaruh profitabilitas, struktur aset, dan pertumbuhan penjualan terhadap struktur modal serta harga saham di perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Sampel penelitian ini mencakup 30 perusahaan dipilih melalui kriteria sampel. Penelitian ini menggunakan data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan analisis regresi linier berganda. Hasil analisis untuk variabel terikat pertama menunjukkan bahwa profitabilitas dan struktur aset berpengaruh terhadap struktur modal. Sedangkan pertumbuhan penjualan tidak berpengaruh terhadap struktur modal. Untuk variabel terikat kedua, hasil menunjukkan bahwa profitabilitas dan pertumbuhan penjualan berpengaruh terhadap harga saham. Sedangkan struktur aset tidak berpengaruh terhadap harga saham. Kata kunci: struktur modal, harga saham, profitabilitas
PENGARUH INDIKATOR GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Amalia Ramdhaningsih I Made Karya Utama
E-Jurnal Akuntansi Vol 3 No 3 (2013)
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 GCG dan CSR merupakan dua fenomena yang saling berhubungan. Perusahaan harus meningkatkan kepatuhan perusahaan dengan hukum dan mengembangkan kebijakannya dalam rangka pelaksanaan aktivitas CSR. Perusahaan diharapkan menjalankan bisnisnya dengan baik untuk memaksimalkan profit. Fokus penelitian ini adalah untuk menganalisis pengaruh indikator GCG dan profitabilitas pada pengungkapan CSR. Lokasi penelitian dikhususkan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2009-2011 dengan 30 sampel penelitian yang diperoleh menggunakan metode purposive sampling. Terkait dengan indikator GCG tersebut, proksi yang digunakan antara lain: ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kepemilikan institusional. Sedangkan rasio profitabilitas menggunakan rasio return on equity (ROE). Analisis regresi linear berganda digunakan sebagai teknik dalam penelitian ini. Dari hasil tersebut dapat dilihat bahwa ukuran dewan komisaris dan komisaris independen tidak berpengaruh signifikan pada pengungkapan CSR, sementara kepemilikan manajerial, kepemilikan institusional, dan profitabilitas berpengaruh signifikan pada pengungkapan CSR. Kata kunci: GCG (Good Corporate Governance), Profitabilitas, CSR (Corporate Social Responsibility)
PENGARUH REPUTASI AUDITOR, DISCLOSURE, AUDIT CLIENT TENURE PADA KEMUNGKINAN PENGUNGKAPAN OPINI AUDIT GOING CONCERN Komang Anggita Verdiana; I Made Karya Utama
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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 Penelitian ini meneliti pengaruh reputasi auditor, disclosure, interaksi antara audit client tenure dan reputasi auditor serta interaksi antara audit client tenure dan disclosure pada kemungkinan pengungkapan opini audit going concern.Sampel penelitian sebanyak 25 perusahaan real estate dan property di BEI periode 2009-2012 dengan metode purposive sampling. Analisis regresi logistik digunakan sebagai teknik analisis data dan pengujian hipotesis. Hasil pengujian menunjukkan bukti empiris bahwa reputasi auditor tidak berpengaruh secara signifikan pada kemungkinan pengungkapan opini audit going concern. Disclosure berpengaruh positif dan signifikan pada kemungkinan pengungkapan opini audit going concern. Interaksi antara reputasi auditor dan audit client tenure tidak berpengaruh signifikan pada kemungkinan pengungkapan opini audit going concern, sedangkan interaksi antara audit client tenure dan disclosure berpengaruh signifikan pada kemungkinan pengungkapan opini audit going concern. Kata Kunci: reputasi auditor, disclosure, audit client tenure, opini going concern
Pelatihan dan Pendidikan Pemakai, Kemampuan Teknik Personal, Dukungan Manajemen Puncak dan Kinerja SIA Pada LPD di Kecamatan Kuta Selatan Muhamad Nabil; I Made Karya Utama
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p17

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis program pelatihan dan pendidikan pemakai, kemampuan teknik personal, serta dukungan manajemen puncak terhadap kinerja SIA Karyawan LPD Kecamatan Kuta Selatan. Ada 40 karyawan yang dijadikan sampel dalam penelitian ini, yang diambil dengan menggunakan teknik purposive sampling, yakni teknik penentuan sampel dengan menggunakan pertimbangan tertentu. Data penelitian dianalisis menggunakan analisis linier berganda untuk menguji serta membuktikan hipotesis yang dibuat, yang dibantu dengan memakai software SPSS 25. Hasilnya menunjukkan bahwa kemampuan program pelatihan dan pendidikan pengguna dan teknik personal berpengaruh tidak signifikan terhadap kinerja SIA, serta dukungan manajemen puncak berpengaruh signifikan terhadap kinerja SIA, yang bisa diketahui melalui probabilitas nilai > serta < 0,05. Kata Kunci: Program Pelatihan dan Pendidikan Pengguna; Kemampuan Teknik Personal; Dukungan Manajemen Puncak; Kinerja SIA
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INFORMASI LABA AKUNTANSI PADA RETURN SAHAM Ida Bagus Gede Waisaka Putra; I Made Karya Utama
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

Corporate social responsibility disclosure and accounting profit is important to know information for investors to predict stock returns to be earned. This research was conducted throughout the 2011-2013 year mining company listed on the Indonesia Stock Exchange, samples were selected using purposive sampling method. The data used in this research is secondary data obtained through an intermediary medium that is from the official website of the Stock Exchange. The analysis technique used is multiple linear regression. The results showed that each of the variables of corporate social responsibility on stock returns and a significant positive effect of accounting earnings information has no effect on stock returns. Therefore, companies must be able to consistently and substantially increase social responsibility form done so investors interested in investing.
Analysis of the Effect of Return on Equity, Capital Adequacy Ratio, and Loan to Deposit Ratio on Stock Prices Yasa Astawa, I Kadek; Utama, I Made Karya
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4365

Abstract

Stocks have become an investment instrument that has been used by the public. One of the stocks that is in demand is the banking sector. The banking sector is considered to have the ability to survive all conditions because the banking sector is the driving force of the economy. To assess whether a bank's stock is in good condition, you can pay attention to its financial ratios such as Return of Equity (ROE), Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR). This study aims to obtain empirical evidence regarding the effect of ROE, CAR and LDR on stock prices. This study was conducted on banking companies listed in the Infobank15 index in the period 2020 to 2022. The sampling method used probability sampling and the SPSS application. The results of the study showed that Return of Equity had a positive and significant effect on banking stock prices. Then the results of the study on the effect of the Capital Adequacy Ratio also showed positive and significant results. However, the results of the Loan to Deposit Ratio study showed a negative and significant effect on banking stock prices. Then the size of the company as a control variable showed positive and significant results in controlling the effect of ROE, CAR and LDR on stock prices so as to avoid bias. The theoretical implication of this research is that it is able to support and add to the scientific treasury, especially signal theory. Meanwhile, the practical implication of this research is for investors and the public to pay more attention to banking financial ratios when considering investing in banking stocks.
Faktor-Faktor Kunci dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah Library, Ni Putu Ani Lutfya; Utama, I Made Karya
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.11415

Abstract

One sign of strong and accountable government is the government's management's superb financial reporting. This study sought to analyze the influence of accounting expertise, HR skills, control systems, and leadership styles in the Badung Regency Government's OPD's financial report quality. The number of participants was decided by recruiting 104 finance professionals from each outpatient department using a selective selection strategy. The data was assessed and processed using SPSS 27's multiple linear regression analysis. Accounting expertise, human resource competence, an efficient internal control system, and leadership style were shown to have a beneficial influence on the quality of financial reports. Both stewardship theory and empirical investigations into the trustworthiness of financial reporting find theoretical support in this work. Practically speaking, this research gives the Badung Regency Government and other regional governments data they may use to make better financial reporting.
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 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