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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi

Anak Agung Gde Putu Widanaputra

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 2943796

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 82 Documents Claim Missing Document

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PENGARUH KEBERADAAN KOMITE AUDIT PADA HUBUNGAN POSITIF RISIKO PERUSAHAAN DENGAN KONSERVATISMA AKUNTANSI Putu Diah Asrida; A.A.G.P Widanaputra; Dewa Gede Wirama
Buletin Studi Ekonomi VOL.20.NO.2.AGUSTUS 2015 (PP 83-176)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.882 KB)

The Impact of the Existence of the Audit Committees to the Relationship Between Company’s risk and Conservatism Accounting. The aim of the research is to examine the impact of the existence of the audit committees to the relationship between company’s risk and conservatism accounting. The audit committee is measured by proxy the number of audit committee members while the company’s risk was proxy with debt to equity ratio and accounting conservatism measured by the accrual value. Sample in this research are companies listed to stock exchanges of Indonesia which publishes annual report from 2005 to 2009 and who applied conservative accounting as well as having an audit committee. The testing of hypothesis in this research is used moderated regression analysis (MRA). The result of hypothesis test indicated that audit committees affect the positive relationship between company’s risk and conservatism accounting. The higher of the company’s risk, then the audit committee will recommend the application of conservative accounting. This is proving that the existence of audit committees within the company can minimize the agent’s problem.Keywords: audit committee, company’s risk and accounting conservatism

Non-Financial Variables Determining Performance Village Credit Institutions Ni Luh Putu Wiagustini; I Made Andika Pradnyana Wistawan
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 15 Nomor 2 Tahun 2021
Publisher : Universitas Udayana

The Village Credit Institution (LPD) as a rural microfinance institution, its operational activities are limited within the village area, experienced a fairly rapid development from eight units in 1984, reaching 1443 units in 2019, but there were 177 units (12.35 percent) not operating. The measurement of the performance of LPD is determined from the indicators of the level of health which are more assessed from financial ratios. In this study, non-financial variables were examined as variables that affect financial performance. This study aims to analyze the non-financial variables that determine the performance of LPD, which in this study are market orientation, entrepreneurial orientation, financial literacy, financial inclusion. The research population is LPD operating in Bali Province in 2019 as many as 1256 units. determined using the Slovin formula with an allowance of 10 percent, which is 93 units, Sampling with stratified proportional random sampling based on the health level of LPD, The method of analysis is Partial Least Square (PLS), it was found that the increase in entrepreneurial orientation, market orientation, financial literacy and the financial inclusion of the Village Credit Institution management has an impact on improving its performance. The implications for the management of the Village Credit Institution in improving its performance can increase entrepreneurial orientation, market orientation. financial literacy, management inclusion.

KEMAMPUAN GAYA KEPEMIMPINAN MEMODERASI PENGARUH KOMPETENSI PEGAWAI, SISTEM ADMINISTRASI KEUANGAN DAERAH, SARANA DAN PRASARANA PADA EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN BADUNG Luh Putu Utami Kharismayanti; A.A. Gede Putu Widanaputra; A.A.N Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study was to find empirical evidence of a moderating influence leadership style kemapuan employee competence, the administrative system of local finance, facilities and infrastructure on the effectiveness of financial management Badung regency. This study uses quantitative and qualitative data from primary and secondary data sources collected by questionnaire distributed as many as 100 questionnaires. Moderation regression analysis is a method of data analysis used in this study. The results of this study indicate that the style of leadership able to moderate the influence of regional financial administration system and infrastructure on the effectiveness of financial management. While the style of leadership is not able to moderate the influence of employee competence on the effectiveness of financial management.

PENGARUH PERUBAHAN TARIF PAJAK, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA TAHUN 2008-2012 Luh Noviana Sekar Utami; Anak Agung Gede Putu Widanaputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.523 KB)

This study aims to determine the effect of tax rates, profitability, liquidity, and the size of the company's capital structure. This study uses leverage as a proxy of they capitaly structure. The sample in this study are 193 companies listed in Indonesia Stock Exchange 2008-2012 period. Samplin was done by purposive sampling method. Classic assumption test using the test for normality, heteroscedasticity, multicollinearity, and autocorrelation. The regression analysis used is multiple linear regression analysis. Based on the discussion of research results prove that the corporate income tax rate negatively affect capital structure. Profitability negative effect on the capital structure. Then liquidity negatively affect the capital structure. While the size of the positive effect on the company's capital structure.

PENGARUH FRAMING DAN KEMAMPUAN NUMERIK TERHADAP KEPUTUSAN INVESTASI Gede Widiadnyana Pasek; Anak Agung Gede Putu Widanaputra; Maria Mediatrix Ratnasari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.305 KB)

This study aims to determine the difference between the investment decisions of low and high numerical ability and given treatment that is not given framing with framing treatment. The study population was Student Master in management. The study design is a 2 X 2 factorial design to data collection used questionnaires in the form of a case. Once the experiment ends the data were analyzed with ANOVA two ways. The results showed (1) there is a difference between the given decision is not given framing with framing, (2) there are differences in decision making between the subjects with a high numerical ability and a low numerical abilities. From the results concluded that the framing and numerical ability to give effect to the investment decision

PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, BUDAYA ORGANISASI DAN KEPUASAN PENGGUNA PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Made Christin Dwitrayani; A.A. G.P Widanaputra; IGAM Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.772 KB)

The research aims to find out the effect of technological sophistication, management participation, organizational culture, and user’s satisfaction on the effectiveness of accounting information system at Rural Credit Bank in Badung Regency. Population in this study is Rural Credit Banks in Badung Regency. Sample in this study is Rural Credit Banks which have total asset value above ten billion rupiah, so that sample in this study is as many as 36 companies. According to the regulation of Bank of Indonesia, Rural Credit Bank has two directors so that total respondents in this research are 72 persons. Analysis technique being used is regression multiple analysis technique. Based on the result of analysis it is known that the sophistication of information technology affects positively on the effectiveness of accounting information system. System which has good informational sophistication will help the company to generate fast and accurate information for effective decision. Management participation affects positively on the effectiveness of accounting information system. Keywords: Technological Sophistication, Management Participation, Organizational Culture, User’s Satisfaction, Effectiveness of Accounting Information System

Lingkungan Kerja dan Locus of Control Sebagai Pemoderasi Pengaruh Penggunaan Teknologi Informasi Pada Keandalan Pelaporan Keuangan Pemerintah Daerah Rai Dwi Andayani; A.A.G.P Widanaputra; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.06.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study is motivated by the increasing use of technology, it is expected that financial reporting will be more reliable, it is related to the increasing demand of the society towards good governance government, has encouraged the central government and local government to implement public accountability. This study aims to obtain empirical evidence that the work environment and internal locus of control able to strengthen the influence of the use of information technology on the reliability of local government financial reporting.Data of this research were collected through survey method with questionnaire technique and analyzed by moderation regression analysis (MRA / Moderated Regression Analysis). The sample was taken using a saturated sample with an individual's analysis unit at each of the Regional Device Organization (OPD).The results of the analysis show that the work environment and internal locus of control strengthen the influence of the use of information technology on the reliability of local government financial reporting. These empirical results reinforce the theory of Technology Acceptance Model (TAM) and attribution theory as a foundation for studying and understanding user behavior of information technology users either internally or externally caused behavior.

ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI Luh Kade Datrini; Komang Adi Kurniawan Saputra; Made Andika Pradnyana Wistawan
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16636

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting

PENGARUH SISTEM INFORMASI AKUNTANSI PADA KINERJA KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI Ni Wayan Mulyatini; A.A.G.P. Widanaputra; I.G.A.M. Asri Dwija Putri; Maria Mediatrix Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.06.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Public sector accounting practices carried out by government institutions have received much attention compared to the previous period. There is a greater demand from the public for the implementation of transparency and public accountability by public sector institutions. The purpose of this study was to analyze the internal control system in moderating the influence of accounting information systems on financial performance in Badung Regency. This research was conducted in Badung Regency using primary data obtained from questionnaires. The method of determining the sample using the saturated method with 60 respondents obtained. The data analysis technique used is the interaction test of moderated regression analysis (MRA) variables. The results of the analysis show that the clearer the accounting information system, the higher the financial performance moderated by the internal control system in Badung Regency. The implications of this research include two things, namely theoretical implications and practical implications. Theoretical implications relate to the contribution of this research to goal setting theory related to accounting information systems, internal control systems and financial performance. The practical implications relate to the contribution of research to improving financial performance in Badung Regency.

The Effect of Environmental Accounting Disclosures on Firm Value With Environmental Performance as an Intervening Variable Ni Made Prapti Anggreni K; Ni Made Dwi Ratnadi; Anak Agung Gde Putu Widanaputra
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4643

Solving environmental problems is an issue that makes a company competitive advantage. One of the government's efforts to monitor and protect the environment is through the Company Performance Rating Program in Environmental Management (PROPER). This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures on firm value, the effect of environmental performance on firm value, the effect of environmental accounting disclosures on environmental performance and the effect of environmental accounting disclosures on firm value through environmental performance. The population is companies listed on the Sri Kehati Index 2016 – 2020. The method of determining the sample using purposive sampling technique using panel data (time series data and cross section) as many as 108 observations. The results show that environmental accounting disclosures affect firm value, environmental performance affects firm value, environmental accounting disclosures affect environmental performance and environmental accounting disclosures affect firm value through environmental performance. The implication is that it is very important to disclose transparent environmental accounting disclosures in the company's annual report because it can improve environmental performance and if investors react to it, the value of the company will increase.

Co-Authors Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewa Putu Bayu Permadi DODIK ARIYANTO Gayatri Gayatri Gede Widiadnyana Pasek Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gede Dandi Aryadika I Gusti Agung Adi Sparsa 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 Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan 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 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 Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari 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 Sunitha Devi Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri

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