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All Journal 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 Social Sciences

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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.
The Effect of Firm Size, Firm Age, Profitability, and Leverage on Corporate Social Responsibility Disclosure Tarindra Ardhiningtyas; I Made Pande Dwiana Putra
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.382

Abstract

Corporate Social Responsibility disclosure reflects the extent to which a company communicates its overall responsibility for the impact of its activities in order to achieve business sustainability. This study aims to empirically examine the effect of firm size, firm age, profitability, and leverage on Corporate Social Responsibility disclosure. The research sample consists of energy sector and basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period that reported annual reports and sustainability reports using the GRI 2021 standards. The sampling method employed purposive sampling, resulting in a total of 33 companies with 99 observations. Data analysis was conducted using multiple linear regression analysis. Based on the analysis results, it can be concluded that firm age and profitability have a positive effect on Corporate Social Responsibility disclosure. Firm size and leverage do not have an effect on Corporate Social Responsibility disclosure. This study provides empirical evidence for Legitimacy Theory in explaining how internal company factors, particularly firm age and profitability, affect Corporate Social Responsibility disclosure as a form of aligning corporate activities with prevailing values and norms as well as societal expectations to obtain and maintain social legitimacy.
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