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<![CDATA[Pengaruh Faktor-Faktor Kinerja Individual Terhadap Efektivitas Penggunaan Sistem Informasi Imissu ]]>
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i01.p30
<![CDATA[Information systems technology used by the organization is intended to facilitate the individual in completing the task. The ease of a system and utilization in management of the system by users of the system is a determinant of the success of a system. The purpose of this study is to determine the effect of individual performance factors of accounting lecturers on the effectiveness of the use of IMISSU information systems. Population in this research is all lecturer of Accounting Department at Faculty of Economics and Business Universitas Udayana Bali. Sampling technique using purposive sampling with data collection method using questionnaire. The analysis technique used is multiple linear regression analysis. The results of this study indicate that experience, training, education, and incentives have a positive effect on the effectiveness of IMISSU use.Based on the result of research, it is suggested for Udayana University as IMISSU information system provider in order to keep improving and improving to improve organizational performance, and for IMISSU users IMISSU information system is expected to improve their ability continuously to build better performance. Keywords: Effectiveness of IMISSU Use, Work Experience, Training,Education,Incentives]]>
<![CDATA[Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Transformasional, Asimetri Informasi pada Budgetary Slack Hotel Berbintang ]]>
<![CDATA[Devia Galuh Palupi]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 9 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i09.p12
<![CDATA[The purpose of this study was to obtain empirical evidence about the effect of budgetary participation, organizational commitment, transformational leadership style, and information asymmetry on budgetary slack in the 5-Star Hotel in the Nusa Dua Region. The population used was as many as 18 5-star hotels in the Nusa Dua area with a sample of 73 lower and middle level managers using purposive sampling methods and data analysis techniques used were multiple linear regression. Based on the results of this study, it was found that budgetary participation and information asymmetry had a positive effect on budgetary slack, while organizational commitment and transformational leadership style negatively affected budgetary slack in the 5-Star Hotel in the Nusa Dua Region. Keywords: Participation; Commitment; Transformational; Asymmetry; Slack.]]>
<![CDATA[Pengaruh Efektivitas SIA dan Komitmen Organisasi Pada Kinerja Karyawan dengan Locus Of Control Sebagai Pemoderasi ]]>
<![CDATA[Dewa Putu Aditya Darma Putra]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v23.i01.p13
<![CDATA[Sumber Daya Manusia merupakan faktor paling menentukan keberhasilan suatu organisasi. Keberhasilan perusahaan ditentukan oleh tercapainya hasil yang baik oleh kinerja karyawan. Variabel Independen dalam penelitian ini adalah Efektivitas Sistem Informasi Akuntansi dan Komitmen Organisasi. Locus Of Control sebagai variabel moderasi dan Kinerja Karyawan sebagai variabel dependen. Penelitian ini dilakukan di Kantor Perwakilan Bank Indonesia Provinsi Bali. Sampel dalam penelitian ini adalah karyawan bagian kliring di Bank Peserta Kliring Kota Denpasar Bali. Metode yang digunakan adalah nonprobability sampling dengan teknik sampel jenuh. Hasil pengujian hipotesis dengan analisis regresi linear berganda dan Moderating Regression Analysis menunjukan Efektivitas Sistem Informasi Akuntansi dan Komitmen Organisasi berpengaruh positif pada Kinerja Karyawan, Locus Of Control tidak mampu memoderasi pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Karyawan dan Locus Of Control mampu memoderasi pengaruh Komitmen Organisasi pada Kinerja Karyawan. Kata Kunci: Efektivitas Sistem Informasi Akuntansi, Komitmen Organisasi, Locus Of Control, Kinerja Karyawan.]]>
<![CDATA[PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT ]]>
<![CDATA[Made Ayu Oktaviana]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v23.i03.p21
<![CDATA[Tujuan penelitian ini untuk mendapatkan bukti empiris tentang pengaruh pengalaman audit, pengetahuan mendeteksi kekeliruan, independensi dan audit tenure pada audit judgment. Penelitian ini dilaksanakan pada Kantor Akuntan Publik di wilayah Bali dan terdaftar dalam IAPI tahun 2017 dengan metode pengumpulan data primer yaitu kuesioner. Jumlah sampel yang dianalisis sebanyak 44 responden, dan menggunakan metode penelitian purposive sampling. Teknik analisis yang digunakan adalah Analisis Regresi Linear Berganda. Hasil akhir penelitian menyatakan bahwa semakin tinggi pengalaman audit maka audit judgment semakin akurat. Semakin meningkat pengetahuan mendeteksi kekeliruan seorang auditor maka audit judgment semakin akurat. Semakin tinggi independensi seorang auditor maka audit judgment semakin akurat. Semakin meningkat audit tenure seorang auditor maka audit judgment semakin akurat. Kata kunci : Pengalaman Audit, Pengetahuan Mendeteksi Kekeliruan, Independensi, Audit Tenure, Audit Judgment]]>
<![CDATA[Persepsi Mahasiswa Akuntansi Reguler dan Non Reguler Universitas Udayana Terhadap Minat Mengikuti Pendidikan Profesi Akuntansi ]]>
<![CDATA[Ida Ayu Riana Puspita Dewi]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i03.p23
<![CDATA[Accounting Profession Education is an advanced education in the field of accounting profession. This study aims to find out the perception of Udayana University's regular and irregular accounting students to follow Accounting Profession Education as measured by career motivation, quality motivation, social motivation, and education cost. Determination of sample using non probability sampling method with purposive sampling technique. The number of respondents were 78 people who calculated using Slovin formula. Methods of data collection conducted survey method with questionnaire technique measured using Likert scale. Data analysis technique used is multiple linear regression analysis. This study obtained the result that the higher the motivation of career, quality motivation, and social motivation, the greater the interest of regular and irregular accounting students Udayana University followed Professional Accounting Education, while the cost of education does not affect the interests of regular and non regular accounting students Udayana University Accounting Profession. Keywords: motivation, interest, accounting profession education.]]>
<![CDATA[Perbedaan Reaksi Pasar terhadap Pelantikan Presiden dan Wakil Presiden Negara Indonesia Tahun 2019 ]]>
<![CDATA[Gede Paramartha Daisuke Matsuzawa]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 10 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i10.p06
<![CDATA[This research is an event study that aims to determine the market reaction arising from the inauguration of the president and vice president of Indonesia in 2019, against companies listed in the LQ45 stock sector on October 20, 2019, using the abnormal return indicator. Statistical tests used to test hypotheses are descriptive statistical tests, normality tests and paired sample t-test. The result of paired sample t-test on abnormal return is that there is no significant difference, which means the market does not respond to the event. These results indicate that the efficient market is not answered in the event of inducting the president and vice president of Indonesia in 2019 due to the absence of abnormal returns in it. Keywords: Event Study; Market Reaction; Abnormal Return; President Election 2019.]]>
<![CDATA[PERSEPSI KARYAWAN ATAS AUDIT MANAJEMEN SUMBER DAYA MANUSIA PADA KINERJA KARYAWAN ]]>
<![CDATA[Luh Gede Dea Putri Maharani]]>;
<![CDATA[Maria M Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 3 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[Human resources management audit objectives are: workforce planning, recruitment, selection, orientation and placement, training and development. This study aimed to examine the effect of the perception of employees for audits of human resources in the employee's performance of The Haven Hotel Seminyak. The population in this study were all employees who work at The Haven Seminyak Bali. Obtained a total of 36 employees were selected as sample with purposive sampling. Data collection method used was a questionnaire. This study used a descriptive statistical analysis, the data intervalisasi, test the research instrument, the classical assumption and hypothesis testing using multiple linear regression analysis. The results showed that workforce planning, recruitment and selection of positive influence on employee performance, while the orientation and placement, as well as training and development does not affect the performance of employees.]]>
<![CDATA[Pengaruh Komitmen Profesional pada Kepuasan Kerja Dengan Motivasi Sebagai Variabel Moderasi ]]>
<![CDATA[I Komang Egar Prawira]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i02.p09
<![CDATA[The purpose of this study was to examine the effect of professional commitment on job satisfaction with motivation as a moderating variable. This research was conducted at tax consultant office (KKP) in Denpasar area. Samples taken as many as 81 respondents by using purposive sampling method. Data collection was done by distributing questionnaires. The analysis technique used is with Moderated Regression Analysis (MRA). Based on the analysis results found that professional commitment has a positive and significant impact on job satisfaction at the Tax Consultant Office in Denpasar. These findings indicate that the higher the professional commitment the job satisfaction will increase, in addition the results of this study indicate that the role of motivation in professional commitment is strengthening, which means the implementation of professional commitment is better accompanied by the application of motivation together will be able to improve job satisfaction at the Tax Consultant Office in Denpasar. Keywords: professional commitment, job satisfaction, motivation.]]>
<![CDATA[ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN DAN KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN ]]>
<![CDATA[Ni Wayan Mirda Yanti]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The budget is fundamental for an organization to run the operations of the institution. This research aims to determine the effect of budgetary participation and budget goal clarity on the budgetary slack is moderated by asymmetry of information. Research on 43 SKPD Tabanan. Sample selection is done by using a sampling method saturated. Total respondents 129 people consisting of Chief SKPD, Head of Sub. General and Planning and Head of the sub. Financial department. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis. The study found that the participation budgeting positive influence on budgetary slack, budget goal clarity positive influence on budgetary slack, the information asymmetry strengthen budgetary participation influence on budgetary slack, and the information asymmetry does not moderate the effect of budget goal clarity on budgetary slack.]]>
<![CDATA[PROFESIONALISME, KOMITMEN ORGANISASI, INTENSITAS MORAL DAN TINDAKAN AKUNTAN MELAKUKAN WHISTLEBLOWING ]]>
<![CDATA[Luh Putu Setiawati]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[Cheating on the leading companies happened lately. Whistleblowing deemed necessary to minimize fraud within the company. Factors of the actions of accountants to do whistleblowing are professionalism, organizational commitment and moral intensity. The purpose of this study to obtain empirical evidence of the influence of professionalism, organizational commitment, and moral intensity on whistleblowing. The sampling method is non-probability sampling. This study used multiple linear regression analysis. The results showed professionalism, organizational commitment, and moral intensityhave a positive influence.. It means better professionalism, organizational commitment and moral intensity the higher the intention accountant to do whistleblowing.]]>
