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I Made Sadha Suardhika
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Economics, Econometrics & Finance

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Pengaruh Kemampuan Teknik Personal, Pelatihan dan Pendidikan terhadap Efektivitas Penggunaan SIA Pada Rumah Sakit Tellycia Ruth Turnip; I Made Sadha Suardhika
E-Jurnal Akuntansi Vol 22 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.v22.i02.p22

Abstract

The purpose of this study is to determine the effect of personal technical skills, training and education on the effectiveness of the use of accounting information systems. The population in this study were 9 hospitals in Badung regency and 9 samples of hospital determined by saturated sample method. Respondents in this study amounted to 63 employees. Data collection was done by interview and questionnaire. Data analysis technique used is with multiple linear regression.The results of this study indicate that the variable of personal technique ability has a significant positive effect on the effectiveness of the use of accounting information system, this means that if the high personal technique skills then the effectiveness of the use of accounting information system will be high, and training and education variables significant positive effect on the effectiveness of the use of accounting information system , this means that the more employees participate in training and education then the effectiveness of the use of accounting information systems will increase. Keywords: Ability of personal technique, training and education, effectiveness of accounting information system usage.
Pengaruh Pinjaman yang Diberikan terhadap Nilai Perusahaan dengan Non Perfoming Loan yang Rendah sebagai Variabel Pemoderasi I Dewa Agung Nanditiya Putra; I Made Sadha Suardhika
E-Jurnal Akuntansi Vol 23 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.v23.i02.p15

Abstract

Capaian angka nilai perusahaan subsektor perbankan dari tahun 2012 hingga 2016 cenderung menurun, padahal pemberian pinjaman perusahaan cenderung meningkat. Untuk itu perlu diketahui apakah penyebab menurunnya nilai perusahaan tersebut. Diduga Non Performing Loan (NPL) yang rendah bisa menjadi penyebab menurunnya nilai perusahaan. Maka dari itu penting menambahkan NPL sebagai variabel pemoderasi pada penelitian ini. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh pinjaman yang diberikan terhadap nilai perusahaan dengan NPL sebagai variabel pemoderasi. Penelitian ini dilakukan di Bursa Efek Indonesia. Populasi yang digunakan yaitu perusahaan subsektor perbankan. Metode penentuan sampel yang digunakan adalah purposive sampling. Analisis data yang digunakan yaitu uji Moderated Regression Analysis (MRA). Berdasarkan hasil analisis penelitian ini ditemukan bahwa pinjaman yang diberikan berpengaruh positif signifikan terhadap nilai perusahaan. Dan NPL yang rendah memperlemah hubungan antara pinjaman yang diberikan terhadap nilai perusahaan.
Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Dan Sistem Pengendalian Intern Terhadap Kinerja Karyawan Putu Diah Mirnasari; I Made Sadha Suardhika
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.p22

Abstract

This study aims to determine the influence of the use of information technology, the effectiveness of accounting information systems, and internal control system on employee performance. This research was conducted at the Rural Bank in Denpasar City. In this research use saturated sampling technique. Respondents in this study as many as 75 employees who use computers in doing their work. The data in this research is obtained through observation, interview and questionnaire. Analytical techniques used are multiple linear regression analysis techniques and t test previously conducted testing of research instruments such as validity test, reliability and classical assumption test. Based on the result of research, it is known that the variable of information technology usage (X1), effectiveness of accounting information system (X2), and internal control system (X3) as a whole have positive effect on employee performance (Y). This study is expected to provide insight into the use of information technology, the effectiveness of accounting information systems and internal control systems on employee performance and will contribute positively to all parties, especially for the company. Keywords: Information technology, effectiveness of information system, internal control, employee performance.
Co-Authors I Dewa Agung Nanditiya Putra Putu Diah Mirnasari Tellycia Ruth Turnip