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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Maria Meiatrix Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Faktor yang Mempengaruhi Kredibilitas Kinerja Perusahaan Zaini Danu Brata; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 28 No 3 (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.v28.i03.p11

Abstract

The purpose of this study is to determine the effect of the application of Good Corporate Governance, Ownership Structure, and Company Size on Company Performance. Several factors This study aims to determine the effect of Good Corporate Governance (CGPI) on the Performance of Companies listed on the IDX for the period 2013-2017. The research population is a company that is listed on the Indonesian stock exchange and at the same time follows the ranking of the Corporate Governance Perception Index with sample selection through a purposive sampling method. There are 55 companies that meet the criteria as research samples. The results show that Good Corporate Governance has a significant positive effect on company performance, Managerial Ownership has a positive and significant effect on company performance, Institutional Ownership does not have a positive and significant effect on Company Performance, Company Size positive and significant effect on Financial Performance. Keywords : Good corporate governance, ownership structure, company size, company performance.
Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi I Gusti Agung Trisna Dewi; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 26 No 2 (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.v26.i02.p15

Abstract

The purpose of this study was to determine the effect of debt policy on firm value and firm size in moderating the effect of debt policy on firm value. This study uses data on food and beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of samples in this study using purposive sampling method, with the number of observations as many as 13 companies. The data analysis technique used is the Moderate Regression Analysis (MRA) / moderation regression analysis. Based on the results of the study, it was found that debt policy had a significant negative effect on firm value and the size of the company was able to moderate the influence of debt policy on firm value. Keywords: debt policy, company size, company value
PENGARUH MOTIVASI INTERNAL DAN MOTIVASI EKSTERNAL TERHADAP MINAT BERWIRAUSAHA MAHASISWA JURUSAN AKUNTANSI NON REGULER Made Ayu Pratiwi Utami; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 20 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

Jumlah pengangguran di Indonesia semakin hari semakin meningkat. Pengangguran merupakan salah satu permasalahan yang sampai saat ini belum bisa diatasi oleh pemerintah tingkat nasional pada umumnya dan tingkat daerah pada khususnya. Fenomena pengangguran yang terjadi dewasa ini adalah pengangguran intelektual (terdidik). Akibat banyaknya pengangguran baik di berbagai jurusan mencerminkan bahwa dengan mendapatkan gelar sarjana tidak menjamin seseorang akan mendapatkan pekerjaan yang diinginkan, sehingga berwirausaha menjadi solusi untuk mengatasi pengangguran. Penelitian ini dilakukan untuk mengetahui pengaruh motivasi internal yang terdiri dari ekspektasi pendapatan dan toleransi atas risiko, dan motivasi eksternal yang terdiri dari lingkungan keluarga, kesiapan instrumentasi, dan pendidikan kewirausahaan terhadap minat berwirausaha mahasiswa jurusan akuntansi non reguler FEB Udayana. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi non reguler FEB Udayana. Metode penentuan sampel pada penelitian ini menggunakan teknik sampling jenuh. Sampel dalam penelitian ini adalah mahasiswa jurusan akuntansi non reguler FEB Udayana angkatan 2013 yang berjumlah 170 orang. Metode pengumpulan data yang digunakan adalah dengan metode angket berupa kuesioner. Teknik analisis data yang digunakan adalah uji asumsi klasik dan analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa motivasi internal yang meliputi ekspektasi pendapatan, dan toleransi atas risiko, dan motivasi eksternal yang meliputi lingkungan keluarga, kesiapan instrumentasi, serta pendidikan kewirausahaan berpengaruh positif terhadap minat berwirausaha mahasiswa jurusan akuntansi non reguler.
Pengaruh Intellectual Capital Pada Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Ni Made Ayu Dwi Fitriasari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p02

Abstract

This study aims to determine the effect of intellectual capital on firm value and financial performance as an intervening variable. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method, so that 33 companies were selected with 99 total observations. Data analysis techniques use path analysis techniques. The results of the analysis prove that companies that are able to process intellectual capital well will affect financial performance, companies that are able to process intellectual capital well will affect the value of the company, companies that are able to process financial performance well will affect company value, and financial performance is able to mediate the relationship between intellectual capital in the value of the company. Keywords :Intellectual capital, company value, financial performance
KOHESIVITAS KELOMPOK SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN Aprilita Catur Putri; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 14 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

Management participation in the budgeting process tends to create budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect of budgetary participation on the budgetary slack and to recognize group cohesiveness as a moderating influence on budgetary participation to the budgetary slack. This study was conducted in 52 BPR in Badung. This research used primary data obtained directly by distributing questionnaires to 145 respondents using purposive sampling technique. The resulted data were carried out on statistically analysis using Moderated Regression Analysis (MRA). Results from this study stated that the budgetary participation positive influence on budgetary slack. Group cohesiveness can be moderate (weaken) the effect of budgetary participation on budgetary slack. Advice can be given to the BPR that oversee the management participation in the preparation and increase the cohesiveness of the group within the organization. In addition, it can add other variables such as personal character and  the adequacy targets for further research.
Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi I Dewa Gede Praditya Chandrayatna; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p09

Abstract

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency
Reaksi Pasar Terhadap Peraturan Kemenhub Nomor PM/13/Tahun/2021 Pada Perusahaan Transportasi dan Logistik I Gusti Ayu Indah Kartika Dewi; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p15

Abstract

The research aims to find out whether there is a market reaction to the announcement of the Minister of Transportation Regulation Number 13 of 2021 concerning transportation control during the Eid al-Fitr period. The market reaction in this research is seen from the abnormal return obtained from the difference between the expected return and the realized return. Expected return in research is estimated using the mean-adjusted model. The research was conducted using the event window for 7 days, namely 3 days before the event date, on the event date, and 3 days after the event. Based on the test results, it was obtained that the results of the announcement of the Ministry of Transportation Regulation Number 13 of 2021 did not get a reaction from the market, which was indicated by the cumulative abnormal return which was not significant during the observation period.Keywords: Market Reaction; Event Studies; Abnormal Returns; Ministerial regulation; Prohibition on returning to one's home area.
The Influence of Academic Self-Efficacy and Self-Esteem on Academic Achievement: A Study on Accounting Students Maria Mediatrix Ratna Sari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 32 No 3 (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.i03.p05

Abstract

The purpose of this study was to determine the impact of academic self-efficacy and self-esteem on accounting students' academic achievement at Faculty of Economics and Business, Udayana University. In this study, linear regression analysis was used as an analytical technique. The sample for this study is bachelor accounting students from the class of 2016, and the sample was determined using the Slovin formula, which yielded 77 people. The data was analysed using multiple linear regression. The findings indicated that good academic self-efficacy can improve accounting students' academic achievement. Similarly, rising self-esteem boosts academic achievement among accounting students at Faculty of Economics and Business, Udayana University. This study is also expected to provide an overview of accounting students' academic self-efficacy in order to determine future attention steps in the learning process, which can shape the character of the nation's children who are superior, independent, and cultured. Keywords: Academic Self-Efficacy; Self-Esteem; Academic Achievement; Student’s GPA.
Green Accounting, Intellectual Capital, Gender Diversity dan Kinerja Keberlanjutan Perusahaan Sang Ayu Putu Wilang Ica Swari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p04

Abstract

This research aims to determine the influence of green accounting, intellectual capital, and gender diversity on Corporate Sustainability Performance (CSP). The population in the study consisted of companies listed in the SRI-KEHATI Index for the 2016-2020 period. The sample was determined using a purposive sampling technique, with a total sample of 12 companies. Multiple linear regression analysis is used to test the influence of green accounting, intellectual capital, and gender diversity on CSP. The results of this research show that green accounting, intellectual capital, and gender diversity have a positive effect on CSP. This research can support stakeholder theory and can provide additional information for consideration by stakeholders regarding decision making. Kata Kunci: Corporate Sustainability Performance, Green Accounting, Intellectual Capital, Gender Diversity
Pengaruh Kepemimpinan, Kompensasi dan Laba pada Kepuasan Kerja Karyawan PT. Bank Bukopin Tbk. Cabang Denpasar Made Dwi Pradipta Utama; Maria M. Ratna Sari
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.p28

Abstract

Job satisfaction is an individual positive attitude in general towards his/her job. In order for the employee to have high job satisfaction, an organization needs to take attention factors which influencing job satisfaction. The research aims to find out the impact of leadership and compensation towards employee’s job satisfaction. In addition also to find out the bigger or stronger impact from both variables towards employee’s job satisfaction. The research was conducted at PT. Bank Bukopin (Persero) Tbk. branch of Denpasar. Amount of sample taken was 89 employees with data collection method was carried out by using questionnaire. Keywords : Impact of Leadership, Compensation, Profit, Job Satisfaction.
Co-Authors Adelphia Christian Wibowo Aditya Ramadhan S. Anak Agung Gde Putu Widanaputra Anak Agung Istri Myanda Krisna Wardhani Anak Agung K. Finty Udayani Anak Agung Ngurah Bagus Dwirandra Aprilita Catur Putri Chandra Wijaya Cok Istri Ratna Sari Dewi Devia Galuh Palupi Dewa Ayu Mas Putriari Nusantari Dewa Gede Oka Sudewa P. Dewa Gede Wirama Dewa Putu Aditya Darma Putra Dicky Wahyudi Rumaday DODIK ARIYANTO Gayatri Gayatri Gede Paramartha Daisuke Matsuzawa Gede Widiadnyana Pasek Gracela Pinkan Antou Gusti Ayu Pradnyanita Dewi Gusti Ayu Sidney Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Praditya Chandrayatna I G A Ayu Pradnyani Harum Dewi I Gde Ary Wirajaya I Gusti Agung Trisna Dewi I Gusti Ayu Indah Kartika Dewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Ketut Suryanawa I Ketut Yadnyana I Komang Egar Prawira I Made Sutanaya I Putu Ekapratama Rangga Sudana I Putu Sudana I Wayan Ananta Dharma Darminta I Wayan Ramantha Ida Ayu Riana Puspita Dewi Ida Ayu Widyawati Ida Bagus Putra Astika Kadek Ayu Mika Dwi Riantari kadek sintya kumala Komang Ardhelia Ristianti Luh Gede Dea Putri Maharani Luh Putu Setiawati Lutfi Yuli Handoko Made Ariadi Sudarmayasa Made Ayu Jayanti Prita Utami Made Ayu Oktaviana Made Ayu Pratiwi Utami Made Dwi Pradipta Utama Made Gede Wirakusuma Marce Sherly Kase Meita Trisnawati Muhimatul Kibtiyah Ni Kadek Anggita Dwiantari Ni Kadek Ayu Suartini Ni Kadek Widnyani Widyastari Ni Komang Ayu Trisna Dewi Ni Luh Gede Ayu Sri Sedani Ni Luh Made Winda Pratiwi Ni Luh Putu Eka Suarniti Ni Luh Putu Indah Anggreni Ni Luh Supadmi Ni Made Arika Wulandari Ni Made Ayu Dwi Fitriasari Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Dwitarini Ni Made Ratih Kumala Dewi Ni Nyoman Kosi Syanuri Ni Putu Indah Juliyanti Ni Putu Linda Ayu Utari Ni Putu Putri Wirasari Ni Putu Sintya Riska Dewi Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Mirda Yanti Ni Wayan Mulyatini Ni Wayan Nova Apsari Ni Wayan Septia Wini Noldy Imanuel Hama Ratu Prema Sanjaya Putu Bunga Widyaningtyas Putu Hendra Putra Wahyudi Putu Vicky Yuliana Paramita S Sang Ayu Putu Wilang Ica Swari Thahira Qarimma Nursabilla Tiksnayana Vipraprastha Tommy Kurniasih Yeyen Komalasari Yolanda Friska Zaini Danu Brata