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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Behavioral Accounting Journal International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI J-MILE: Journal of Management and Industrial Engineering Indonesian Journal of Taxation and Accounting
Anak Agung Gde Putu Widanaputra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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Job Insecurity Sebagai Variabel Pemoderasi dalam Hubungan Ketidakpastian Lingkungan Pada Kinerja Pegawai Inspektorat Provinsi Bali Tjokorda Istri Chitra Anandari Pemayun; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol 29 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.v29.i01.p26

Abstract

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance. Keywords : Employee Performance; Environmental Uncertainty; Job Insecurity.
Kompetensi, Beban Kerja dan Kualitas Penyajian Laporan Keuangan di UPT Kementerian LHK Bali Nyoman Ari Widnyani; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p17

Abstract

This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline. Keywords: Competence; Workload; Quality of Financial Statement Presentation.
DAMPAK PENGUMUMAN PEMECAHAN SAHAM PADA PERBEDAAN ABNORMAL RETURN I Made Andika Pradnyana Wistawan, A.A.G.P. Widanaputra
E-Jurnal Akuntansi Vol 5 No 1 (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 Pemecahan saham merupakan salah satu kegiatan korporasi yang digunakan manajemen perusahaan untuk mengirimkan prospek perusahaan yang baik di masa mendatang. Secara matematis pengumuman pemecahan saham tidak memberikan dampak arus kas secara langsung bagi perusahaan maupun pemegang saham namun hasil penelitian terdahulu menjelaskan bahwa adanya reaksi pasar disekitar periode pengumuman pemecahan saham. Fenomena ini dapat dijelaskan secara teoritis melalui signaling theory dan optimal trade range theory. Signaling theory menjelaskan perusahaan tidak akan melakukan pemecahan saham jika tidak yakin terhadap prospek perusahaan di masa mendatang, sehingga secara teoritis pasar bereaksi terhadap informasi prospek perusahaan. Reaksi pasar dapat ditunjukkan melalui adanya perbedaan abnormal return sebelum dan sesudah pengumuman pemecahan saham pada periode peristiwa. Periode peristiwa sepanjang 15 hari dengan jumlah sample perusahaan yang melakukan pemecahan saham berjumlah 26 perusahaan dan 27 peristiwa pemecahan saham. Pengujian hipotesis menggunakan uji beda wilcoxon. Hasil pengujian hipotesis menunjukkan adanya perbedaan abnormal return yang signifikan sebelum dan sesudah peristiwa pemecahan saham. Kata Kunci: Pemecahan Saham, Reaksi Pasar, Abnormal Return, Periode Estimasi  
BIAYA PENDIDIKAN SEBAGAI PEMODERASI PENGARUH MOTIVASI KARIR DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Krisnadi Wira Suyasa; Anak Agung Widanaputra
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

Pendidikan Profesi Akuntansi (PPAk) adalah jenis pendidikan tinggi setelah program sarjana yang didirikan untuk menghasilkan akuntan yang profesional. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi karir dan motivasi ekonomi terhadap minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi dan bagaimana biaya pendidikan dapat memengaruhi hubungan motivasi karir dan motivasi ekonomi terhadap minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi. Penelitian ini dilakukan di Fakultas Ekonomi dan Bisnis Universitas Udayana dengan menggunakan tehnik kuesioner sebagai metode pengumpulan datanya. Jumlah populasi sebanyak 79 orang mahasiswa akuntansi program non reguler angkatan 2013 dan 2014 dengan menggunakan metode penentuan sampel purposive sampling. Teknik analisis yang digunakan yaitu moderated regression analysis (MRA). Berdasarkan hasil penelitian yang dilakukan diketahui bahwa semakin tinggi motivasi karir maka semakin tinggi minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi, terutama jika biayanya rendah. Semakin tinggi motivasi karir maka semakin tinggi minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi, tanpa dipengaruhi oleh biaya pendidikan.
Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi Putu Pandhu Prabowo; A. A. G. P Widanaputra
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.p20

Abstract

Kode etik penting dimiliki oleh seorang akuntan dalam mengambil keputusan. Namun, pada praktiknya banyak akuntan yang masih bekerja tanpa menggunakan kode etik profesional. Menentukan kredibilitas dan integritas seorng akuntan dapat tercermin dari perilaku etis akuntan tersebut. Etika profesi sangat penting dimiliki oleh seorang akuntan, maka fokus pengembelajaran etika profesi kepada mahsiswa akuntansi sangatlah penting karena mahasiswa akuntansi merupakan titik awal pengembangan dari profesi akuntansi. Tujuan penelitian ini adalah untuk mengetahui pengaruh love of money, machiavellianisme, dan idealisme pada persepsi etis mahasiswa akuntansi. Metode penentuan sampel dilakukan dengan teknik purposive sampling. Populasi penelitian ini yaitu 200 orang Mahasiswa Program Studi Akuntansi angkatan 2014 Fakultas Ekonomi Universitas Udayana yang telah menempuh mata kuliah akuntansi perilaku, sampel yang diambil untuk penelitian adalah 200 orang. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian yaitu love of money berpengaruh negatif pada persepsi etis. Machiavellian berpengaruh negatif pada persepsi etis. Idealisme berpengaruh positif pada persepsi etis. Kata kunci: love of money, Machiavellian, idealism, persepsi etis.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis pada Struktur Modal Putu Meilita Halim; A.A. G.P Widanaputra
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.p29

Abstract

Struktur modal memiliki pengaruh yang sangat besar terhadap nilai perusahaan. Untuk mengetahui pengaruhnya di perhatikan faktor seperti Ukuran perusahaan, Pertumbuhan penjualan dan Risiko Bisnis. Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan pada struktur modal, untuk menganalisis pengaruh pertumbuhan penjualan pada struktur modal dan untuk menganalisis pengaruh risiko bisnis pada struktur modal. Populasi dalam penelitian ini 13 perusahaan dengan menggunakan metode Purposive Samplin sampel penelitian ini 12 perusahaan. Penelitian ini dilakukan pada sektor industri otomotif terdaftar di Bursa Efek Indonesia pada periode 2014-2016 dengan teknik analisis regresi berganda. Melalui hasil pengolahan data maka dapat dikemukakan bahwa ukuran perusahaan tidak berpengaruh pada struktur modal, pertumbuhan penjualan berpengaruh positif pada struktur modal dan risiko bisnis berpengaruh negarif pada struktur modal perusahaan. Kata kunci: Ukuran perusahaan, pertumbuhan penjualan, risiko bisnis dan struktur modal perusahaan.
Kesempatan Investasi, Kebijakan Dividen dengan Firm Size sebagai Variabel Moderasi Dewa Ayu Mirah Satya Dewi; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p07

Abstract

Dividend policy is one of the most important financial functions of a company. This is because the dividend policy has an influence on the company's stakeholders, both managers and investors. This study aims to determine the effect of investment opportunities on dividend policy with Firm Size as a moderating variable. This research was conducted on manufacturing companies on the Indonesia Stock Exchange for the 2015-2019 period. The population is 142 companies. Based on the purposive sampling method and the expenditure of outlier data, a sample of 34 companies was obtained. The data analysis technique used is Moderated Regression Analysis. The results of the analysis show that Firm Size does not weaken the effect of investment opportunities on dividend policy. The results of this study support the residual theory of dividend and agency theory. In addition, the results of this study can also be considered by companies in determining dividend policy and assisting investors in making investment decisions. Keywords : Investment Opportunity Set; Dividend Policy; Firm Size.
PERBANDINGAN RETURN DAN RISIKO KANDIDAT DAN NON KANDIDAT PORTOFOLIO OPTIMAL (STUDI PADA SAHAM-SAHAM INDEKS LQ 45) putu sri ekantari; A.A G.P Widanaputra
E-Jurnal Akuntansi Vol 10 No 2 (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

This study aims to determine the difference of return and risk candidate and non-candidate optimal portfolio. The population of this research is company member LQ 45 period February 2009 to January 2014 sampling technique was purposive sampling, and acquired 20 companies in the sample. Optimal portfolios are measured using a single index model. The hypothesis was tested using two different test average using the Mann-Whitney analysis model (U-test). The results showed 20 LQ-45 continuously or at least 10 members appeared in LQ-45 stocks gained 5 candidate optimal portfolio. There were no differences between return and risk and non-candidate candidate optimal portfolio.
PENGARUH PELATIHAN PASAR MODAL, RETURN, PERSEPSI RISIKO, GENDER, DAN KEMAJUAN TEKNOLOGI PADA MINAT INVESTASI MAHASISWA Timothius Tandio; A.A G.P Widanaputra
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 aims to test an effect of capital market training, return, perception of risk, gender and technological advances to interest of investment. The researcher wish to see factors that affect investment interest of university student which notabene have no experience at stock investment in capital market . Data in this research obtained directly using a questionnaire from 95 respondents. The sampling method was Purposive sampling. The nominal form of primary data then converted to interval quantitative data using method of successive interval. Based on analytic regression, capital market training and return significantly affect interest of investment. Test also found “interesting” matter, perception of risk, gender and technological advances variable are not affecting interest of investment significanly. Differ from previous researches, university student’s perception about risk does not affect their interest to investing in capital market.
Pengaruh Pengalaman Kerja dan Integritas Pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Pemoderasi Made Ayu Wilda Sinta Dewi; A.A.G.P Widanaputra
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.p26

Abstract

Auditors whohave more experienceon the understandingof financial statementswill be better ableto provide an explanationin the financial statements. This study aimsto determine the effect of work experience, integrity to audit quality with auditor ethicsas a moderating variable. This researchwas conducted at PublicAccounting Firm (KAP) of Bali Province registered in IndonesianInstitute of CertifiedPublic Accountant (IAPI)which amounted to Nine KAP with totalauditor as muchas 82 auditors. The question naire returns a total of 62 question naires with a total of 58question naires. Basedon the results of simple regression analysis found that work experience and integrity affect audit quality. And on the results of the moderation regressionstudy it was found thatwork experience was able tomoderate wherein the effect thatweakened the auditor'sethics on audit quality, whilethe integrity was able to moderate where the impactsre inforced the auditor'sethics on audit quality. Keywords: Employment, Integrity, Audit Quality, Auditor Ethics
Co-Authors A.A. Istri Erlika Trisna Dewi Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewi, Ayu Aryista Dewi, Luh Gede Krisna DODIK ARIYANTO Fahrudin, Edi Gayatri Gayatri Gede Widiadnyana Pasek Gerianta Wirawan Yasa Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gusti Agung Adi Sparsa I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Winda Maharani I Kadek Feri Mahardika I Kadek Jati Asmara I Ketut I Ketut Sujana I Ketut Mandi Wira Putra I Ketut Muliartha RM I Ketut Sujana I Ketut Yadnyana I Komang Sutrisna Adi Natha I Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan I Putu Bayu Suyadnya Pratama I PUTU SUDANA I Wayan Arya Pastika I Wayan Gde Wahyu Purna Anggara I Wayan Sukardika Ida Ayu Bintang Gesaputri Ida Ayu Putu Damayanti Ida Bagus Putra Astika Ida Bagus Teddy Prianthara Ika Wulan Indah Sari Kadek Fitria Dewi Komang Adi Kurniawan Saputra Komang Arie Pratiwi Krisnadi Wira Suyasa Luh Kade Datrini Luh Noviana Sekar Utami Luh Noviana Sekar Utami Luh Putu Utami Kharismayanti Made Ani Setia Wulan Made Ayu Wilda Sinta Dewi Made Christin Dwitrayani Made Gede Wirakusuma Maria Meiatrix Ratna Sari Mega Nadia Aprilia Ni Kadek Ayu Rusmiani Ni Kadek Candra Kusuma Dewi Ni Kadek Sugiantari Ni Kadek Suparmini Ni Ketut Rasmini Ni Luh Ayu Karningsih Ni Luh Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari Ni Luh Tillatama Sidhirastu Ni Made Adi Erawati Ni Made Ari Trisna Dewi Ni Made Ari Wahyuni Ni Made Dwi Ratnadi Ni Made Hanny Ariyanti Ni Made Mei Anggreni Ni Made Prapti Anggreni K Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nengah Lisdiyani Ni Nyoman Karina Indraswari Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Nirvana Setyawati Ni Putu Linda Yasmita Ni Putu Sri Harta Mimba Ni Wayan Mulyatini Ni Wayan Oka Srimaheni Ni Wayan Sri Karlina Nyoman Ari Widnyani P Iwan Kurniawan P. D'YAN ANIARTHA Partha, I Made Bana Putu Budi Anggiriawan Putu Cindra Permata Dewi Putu Diah Asrida Putu Gede Wisnu Permana Kawisana Putu Kartika Wijayanthi Putu Kevin Yudhia Putu Meilita Halim Putu Noviani Widia Prasanti Putu Pandhu Prabowo putu sri ekantari Rai Dwi Andayani W Rasmini, Ketut Riandewi W, Ni Luh Sayu Aryantini Thanaya Sharon Anastasya Mongkar Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri