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1.733
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All Journal International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi
I Made Pande Dwiana Putra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
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.
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.
Corporate Social Responsibility and Green Accounting: Effects on Profitability During COVID-19 in Indonesia Laksmi Regita Sari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p08

Abstract

The objective of this study is to examine and gather empirical data about the impact of green accounting practices and disclosures regarding social responsibility on industrial firms' profitability in Indonesia during the Covid-19 outbreak. The 189 manufacturing enterprises that were regularly listed on  the  Indonesia  Stock  Exchange  between  2020  and  2022  comprise  the  study's  population.  Purposive sampling  was  used  to identify the research sample, and the results showed that the sample consisted of 45 assessments or 15 enterprises. Multiple linear regression analysis is the method of analysis. The study's findings indicate that while the adoption of green accounting has a favorable impact on profitability, the release of corporate social responsibility has no bearing on it.
Factors which Affect the Interest of Accounting Student Interest Toward Use of an Accounting Software Thaddeus Kevin Hendartha; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was made to determine some of the many factors that affect student interest on using accounting software which hypothetically are computer anxiety, computer attitude, and computer self efficacy. The population of this research are the 2019th Accounting Student of Udayana University, therefore this research utilizes questionnaire as an instrument to gather a total number of 74 convenience gathered samples of respondents. This research used the multiple linear regression with the help of 22nd­ version of SPSS. Result shows that computer self efficacy has positive effect, while contrary computer anxiety has negative effect towards someone’s perceived ease of use of computer. Computer attitudes appearently does not affect the interest of an accounting student on using accounting software, reason is that the questionnaire is unable to specify the usage of computer.
Co-Authors I Gusti Ayu Sintya Dewi I Kadek Arka Marthayana Kadek Dina Heryanti Kadek Dwi Dharma Pradnyana Laksmi Regita Sari 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 Thaddeus Kevin Hendartha