Article Per Year (5 Year)
p-Index From 2021 - 2026
4.853
P-Index
This Author published in this journals
All Journal Buletin Udayana Mengabdi Krisna: Kumpulan Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Accounting and Governance International Journal of Accounting & Finance in Asia Pasific E-JURNAL AKUNTANSI
EKA ARDHANI SISDYANI
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
PENGARUH AKUNTABILITAS, KEJELASANSASARAN ANGGARAN DAN PARTISIPASIPENGANGGARAN PADA KINERJA MANAJERIAL DI SKPD KOTA DENPASAR I Gusti Putu Mira Wianti; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 17 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

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

Abstract

This study aims to empirically scrutinize the influence of accountability, budgetary target clarity and budgetary participation on managerial performances of government task units in Denpasar city. This research uses primary data obtained from the questionnaire. Population in this research was regional institution unit in Denpasar city. The sampling technique in this research was purposive sampling. Sample obtained as much as 140 respondents. Multiple linear regression analysis was used to analyze the data in this research.The results show that accountability, budgetary target clarity, and budgetary participation have a positive impact on the managerial performances of regional institution in Denpasar.
Koneksi Politik, Kepemilikan Pemerintah dan Pengungkapan Sustainability Reporting Made Danartha Sutawan; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p07

Abstract

Sustainability reporting is a report that contains information outside the company's financial performance. In recent years, there are much increase in the disclosure of sustainability reporting in Indonesia. The purpose of this study is to explain how political connections and government ownership affect the disclosure of sustainability reports. This research was conducted at companies from Indonesia that were ranked on ASRRAT in 2018-2020. Determination of the sample using a purposive sampling method with two criteria, such as companies that publish annual reports and sustainability reports from 2017-2019. The data in this study were analyzed using multiple linear regression analysis techniques. The results of this study indicate that political connections have a positive effect on the disclosure of the sustainability report, but government ownership does not affect the disclosure of the sustainability report. The results of this study also prove there is evidence from the theory of legitimacy, that is the company has a social contract, namely a sustainability report with its environment. Keywords: Sustainability Report; Political Connection; Government Ownership
Kepribadian Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan Kepatuhan Wajib Pajak Indra Permana; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p08

Abstract

Good tax service services must be provided to all taxpayers to increase taxpayer compliance. Tax sanctions are the actions of taxpayers to always obey in paying their obligations. The purpose of this study was to analyze the effect of taxpayer taxes, tax taxes, and tax taxes on tax compliance at KPP Pratama Denpasar Barat. The sample used was 125 respondents. Data was collected through a survey method with a questionnaire instrument. The analysis used is multiple linear regression. The results showed that the personality of the taxpayer, the service of the tax authorities, and tax sanctions had a positive effect on taxpayer compliance. This shows that in improving taxpayer compliance, what must be considered are the internal factors of individual taxpayers, namely personality factors; and external factors, namely good service from the tax authorities, and sanctions for violations of taxation. Keywords: Taxpayer Personality; Tax Authorities Services; Tax Sanctions; Taxpayer Compliance.
Profitability, Corporate Governance, and Family Ownership Effect on Corporate Social Responsibility Disclosure I Made Gde Kamal Mulia; I Ketut Jati; Ni Luh Sari Widhiyani; Eka Ardhani Sisdyani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.259-270

Abstract

The aim of this research is to analyze the effect of profitability, corporate governance, and family ownershipon corporate social responsibility disclosure. This research was conducted on manufacturing sectorcompanies listed on the Indonesia Stock Exchange with the observation year 2021 - 2023. The sample for thisresearch is family companies (Family Business Enterprise) which are included in the manufacturing industrygroup. The sampling method used was the purposive sampling method. This research uses secondary dataobtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company'sofficial website. The data collection method used in this research is the non-participant observation method.The data analysis technique used is multiple linear regression analysis. The findings show that profitability,corporate governance, and family ownership have a positive effect on corporate social responsibilitydisclosure.
Forty Years of Budgetary Slack Research: A Systematic Literature Review and Future Agenda Ida Ayu Ratih Manuari; Ni Made Dwi Ratnadi; Eka Ardhani Sisdyani; I Gusti Ayu Eka Damayanthi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4562

Abstract

This study reviews the evolution of budgetary slack research over the past four decades, reflecting its growing importance in management accounting and governance contexts. The objective is to synthesize trends, theoretical developments, variables, methods, and publication patterns, while identifying research gaps and future directions. Using a Systematic Literature Review (SLR) approach, this study analyzes 111 Scopus-indexed articles published between 1985 and 2025 through thematic manual coding and descriptive qualitative analysis. The results indicate a shift from dominant reliance on agency theory and economic motivations toward more multidimensional perspectives incorporating behavioral, psychological, social, and institutional factors, with increasing attention to public sector settings and developing countries. Despite this progress, gaps remain in integrating interdisciplinary frameworks and contextual variables, particularly political influences on budgeting behavior. This study concludes that future research should adopt multi-theoretical approaches, including frameworks such as Political Economy of Accounting, to better capture the complexity of budgetary slack. The findings provide practical implications for policymakers and practitioners in designing more effective budgeting systems, performance evaluation, and accountability mechanisms, while offering a structured foundation for advancing scholarly work in this field.
Co-Authors A.A. Putu Merta Budiyasa Anak Agung Vidyaswari Kedisan Comera Arihatsu DODIK ARIYANTO Fitri Aprilia Sari Gusti Ayu Putu Sintya Aryanti I Dewa Ayu Cintya Nari Ratih I Gusti Agung Arista Pradnyani I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Mira Wianti I Ketut Jati I Ketut Surya Negara I Made Gde Kamal Mulia I Putu Sudana I Wayan Agus Purnayasa I Wayan Angga Sudiartama I Wayan Hendra Karjaya I Wayan Pradnyantha Wirasedana Ida Ayu Ratih Manuari Ida Bagus Putera Raditya Indra Permana Jeckly Dharma Jaya Jeckly Dharma Jaya K.A. Krisnadewi Kadek Gita Saraswati Kadek Prilia Tirana Lilia Pinto Cardoso Dos Santos Made Danartha Sutawan Made Dwi Halviani Made Dwi Halviani Dwi Halviani Made Gede Wirakusuma Made Trisnajuna N.L.S. Widhiyani N.M.A Erawati Ni Kadek Dwi Feby Sugiantari Ni Komang Sri Cristi Okta Dewi Ni Made Dwi Ratnadi Ni Made Resita Purnama Dewi Ni Made Suryaningsih Ni Putu Sega Okta Habrianna Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Wayan Ristiari Jananti Nicholas Arvin Ompusunggu Putu Ery Setiawan Sagung Ayu Lira Laksmi Sang Ayu Putu Juniari Wanda Pramudani Limbu