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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business
I Made Pande Dwiana Putra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PERSEPSI KEMUDAHAN, KUALITAS LAYANAN, DAN RISIKO KEAMANAN TERHADAP KEPUTUSAN PENGGUNAAN E-WALLET DALAM TRANSAKSI KEUANGAN Ni Luh Putu Rima Susanti; I Made Pande Dwiana Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.03.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i03.p05

Abstract

The rapid development of technology affects many community activities, one of which is activity in transactions. This study aims to obtain empirical evidence regarding the influence of perceived convenience, service quality, and security risk on decisions to use e-wallets in financial transactions. The population of this study are users of e-wallet applications in financial transactions in Denpasar City, especially students of the Accounting Study Program class of 2019, Faculty of Economics and Business, Udayana University. The sampling method used in this study is non-probability sampling, namely purposive sampling. Based on the results of the analysis, it was found that perceived convenience and service quality have a positive effect on the decision to use e-wallets. Security risks have a negative effect on e-wallet usage decisions. This research provides theoretical implications regarding the support of the Technology Acceptance Model, as well as practical implications for e-wallet users and providers regarding perceived convenience, quality of service, and security risks in decisions to use e-wallet.
THE INFLUENCE OF AUDIT TENURE, TASKS COMPLEXITY, TIME BUDGET PRESSURE, AND AUDIT SPECIALIZATION ON AUDIT QUALITY Kadek Dina Heryanti; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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Abstract

The aim of this research is to examineKnow the influence of audit tenure, task complexity, time budget pressure, and audit specialization on audit quality. This research was conducted at all Public Accounting Firms in Bali registered in the directory of the Indonesian Institute of Public Accountants (IAPI) in 2023 with a population of 126 auditors. The sampling technique used was purposive sampling technique and the number of samples obtained was 63 samples of auditors in 19 public accounting firms. Data collection was carried out by distributing questionnaires using a 4 point Likert scale to measure 31 question items. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that audit tenure and specialization had a positive effect on audit quality and had a positive effect on audit quality at the Bali Province Public Accounting Firm. Task complexity and time budget pressure have a negative effect on audit quality at the Bali Province Public Accounting Firm.
ANALYSIS OF MARKET REACTION TO THE PUBLICATION OF FINANCIAL REPORTS OF PHARMACEUTICAL COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC I Kadek Arka Marthayana; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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Abstract

The Covid-19 pandemic has had an impact on share prices on the capital market. This is different from pharmaceutical companies whose share prices increased during the Covid-19 pandemic. This research aims to determine the market reaction as seen from the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. The grand theory of this research is the Efficient Market Hypothesis. The research was conducted using an event study for 15 days (t-7 to t+7) of the publication of financial reports. The population of this study used 10 pharmaceutical companies registered on the IDX for the period 2019 and 2021. The sample for this study was 40 samples each year. The hypothesis test for this research is the one sample t-test and the Wilcoxon signed rank test. The results of the hypothesis test show that before Covid-19, there was no difference in the average abnormal return before and after the publication of financial reports. However, during the Covid-19 pandemic, there was a significant difference in average abnormal returns before and after the publication of financial reports. This shows a comparison of the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. This indicates that financial reports published during the Covid-19 pandemic influenced investors in making investment decisions.
THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON INTEREST IN USING PAYLATER Ni Made Maharani Cahya Gita; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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Abstract

Paylater service is one of the financial technology innovations that can change the way people make financial transactions. Behind the development of technology, of course, there are dangers that accompany cybercrime, such as the rampant cases of pay later user data leakage. However, pay later users continue to increase. The purpose of this study was to determine the effect of perceived ease of use on interest in using paylater and to determine the effect of perceived usefulness on interest in using paylater. The research was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University with a population of active undergraduate accounting students class of 2020. Determination of the sample in this study using purposive sampling technique so that 157 samples were obtained. Data collection was carried out using a questionnaire distribution method in the form of a Google form distributed via social media such as Whatssap. The data collected will be analyzed using multiple linear regression analysis techniques. The results found that perceived ease of use has a positive and significant effect on interest in using paylater and perceived ease of use has a positive and significant effect on interest in using paylater and perceived usefulness has a positive and significant effect on interest in using paylater. The implications of this research are the application of the technology acceptance model theory, as well as providing input to companies providing pay later services, and also encouraging the government to provide an education for financial technology services.
Factors Affecting The Use Of E-Wallets Amongst You Gen Z Feb Unud Students Ni Komang Maheswari Puspita Dewi Narendra Putri; I Made Pande Dwiana Putra
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.113

Abstract

E-Wallet is an application-based service that makes it easy for users to save money and use it as a payment method. This research aims to analyze the factors that influence e-wallet use among Gen Z FEB Unud students based on the Technology Acceptance Model (TAM) theory, which focuses on how perceived usefulness and perceived ease of use influence actual system use through behavioral intention as mediation. . The number of samples used was 203 respondents using the purposive sampling method . The research instrument used a questionnaire with a 5 point Likert scale . The collected data was then tested and analyzed using path analysis with the SPSS 21 program. The results of the research show that perceived usefulness and perceived ease of use have a positive and significant effect on actual system use through behavioral intention as a mediation of e-wallet use among Gen Z FEB Unud Student.
Pengaruh Profitabilitas Pada Praktik Perataan Laba dengan Struktur Kepemilikan Sebagai Variabel Pemoderasi Ni Kadek Budi Puspitasari; I Made Pande Dwiana Putra
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.p09

Abstract

Penelitian bertujuan untuk mendapatkan bukti empirispengaruh profitabilitas pada praktik perataan laba dengan kepemilikanmanajerial dan kepemilikan institusional sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2013?2016. Jumlah sampel penelitian sebanyak 100 observasian ditentukan berdasarkan metode non probabilitysampling dan teknik purposive sampling. Dalam proses analisis, teknikyang dilakukan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh pada praktik perataan laba. Struktur kepemilikan yang diproksikan dengan kepemilikan manajerial tidak memoderasi pengaruh profitabilitas pada praktik perataan laba, sedangkan kepemilikan institusional memoderasi atau memperlemah pengaruh profitabilitas pada praktik perataan laba.
Moderasi Corporate Social Responsibility Pada Pengaruh Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Kadek Dwi Dharma Pradnyana; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 24 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.v24.i01.p10

Abstract

Nilai perusahaan merupakan gambaran dari kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap nilai perusahaan dengan Corporate Social Responsibility (CSR) sebagai variabel pemoderasi pada perusahaan manufaktur. Penelitian ini dilakukan perusahaan manufaktur yang terdaftar di BEI tahun 2014-2016. Jumlah sampel yang diambil sebanyak 22 perusahaan dengan jumlah 65 amatan. Pengumpulan data dilakukan dengan metode nonprobability sampling, khususnya metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana dan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian, diketahui bahwa variabel profitabilitas berpengaruh positif terhadap nilai perusahaan. Variabel CSR memperkuat pengaruh profitabilitas terhadap nilai perusahaan. Adanya CSR yang tinggi membuat investor lebih percaya bahwa kinerja perusahaan dalam kondisi yang baik, sehingga CSR menjadi nilai lebih dimata investor. Kata kunci: Profitabilitas, corporate social responsibility, nilai perusahaan.
Skill, Persepsi Pengetahuan dan Pelatihan terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Ni Luh Intan Chintya Cahyani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p19

Abstract

The aim of this study was to collect empirical evidence and determine the influence of skill, perceived knowledge, and training on the effectiveness of using accounting information systems. This study was conducted at Ungasan Village Savings and Loan Cooperative. This study used several linear analysis techniques. To determine the sample, this study uses non-probability sampling method with intentional sampling technique. The sample has up to 68 respondents. The results of the analysis show that skills, knowledge awareness and training have a positive effect on the effectiveness of using accounting information systems. The implication of this research is to provide empirical support for the Technology Acceptance Model theory and provide benefits for savings and loan cooperatives in Ungasan Village so that they can prioritize the personal abilities of each employee with a background assessment. Keywords: Skill; Knowledge Perception; Training; Accounting Information System
Analisis TAM Terhadap Sikap Penggunaan Sistem Informasi Akuntansi Penggajian di PT Garuda Indonesia Station DPS Putu Nanda Christy Dio Vidantika; I Made Pande Dwiana Putra
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.p11

Abstract

A well-implemented accounting information system (AIS) can provide a reliable financial information for company. The use of technology on AIS for the payroll business process should consider usefulness and easiness of its users so the system becomes effective. This study was aimed to examine the effect of perceived usefulness (PU) and perceived ease of use (PEOU) toward attitude towards use (ATU) as an acceptance indicator of technology. The research was conducted at PT Garuda Indonesia Station DPS. The samples as many as 68 peoples were selected by nonprobability sampling method. The data were collected by using survey, observation, interview, and literature study. The analysis technique used the multiple linear regression analysis. The result showed that PU and PEOU positively influence ATU of technology on AIS for payroll business process. This showed that the more useful and easy technology of SIA for payroll is, the acceptance of technology will be better. Keywords: attitude towards use, perceived usefulness, perceived ease of use, AIS
The Influence of Company Size, Public Accounting Firm Reputation, and Audit Opinion on Audit Delay I Gusti Ayu Sintya Dewi; I Made Pande Dwiana Putra
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.737

Abstract

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.
Co-Authors I Gusti Ayu Sintya Dewi I Kadek Arka Marthayana Kadek Dina Heryanti Kadek Dwi Dharma Pradnyana Ni Kadek Budi Puspitasari Ni Komang Maheswari Puspita Dewi Narendra Putri Ni Luh Intan Chintya Cahyani Ni Luh Putu Rima Susanti Ni Made Maharani Cahya Gita Putu Nanda Christy Dio Vidantika Tarindra Ardhiningtyas