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All Journal Jurnal Bisnis dan Manajemen AKRUAL: Jurnal Akuntansi EKONOMIS : Journal of Economics and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat International Journal of Management Research and Economics Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-Jurnal Akuntansi
Anak Agung Ngurah Agung Kresnandra
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Factors Affecting the Performance of Accounting Information Systems in Village Credit Institutions of Ubud District Astawa, Dewa Gde Yudhi; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p13

Abstract

The Village Credit Institution (LPD) is one of the financial institutions that utilizes a computer-based accounting information system (SIA). Complete and accurate financial reports are needed to assess the performance of an LPD, therefore the support of AIS with computerized information technology is very necessary. Assessing the performance of an accounting information system (AIS) to shape the success of the development of the system itself is an important issue, so that it can provide added value. The objectives of this study are to empirically test the existence of user involvement, top management support and personal technical skills on the performance of the Accounting Information System at the Village Credit Institution, Ubud District. The method of determining the sample used is purposive sampling. The data collection method in this study is a survey method by distributing questionnaires directly to respondents. Data were analyzed using descriptive statistical analysis techniques, classical assumptions, multiple linear regression. The results of the study indicate that user involvement has a positive and significant effect on the performance of accounting information systems. Top management support has a positive and significant effect on the performance of accounting information systems. Personal technical ability has a positive and significant effect on the performance of accounting information systems. The implications of this research are theoretical implications and practical implications.
The Moderating Role Of Financial Rewards, Job Market, And Prestige On Public Accountant Career Interest Anak Agung Ngurah Agung Kresnandra; Noviari, Naniek; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p12

Abstract

This study examines the influence of personality types on accounting students’ interest in pursuing a career as public accountants, considering the moderating roles of financial rewards, job market, and prestige. Respondents were seventh-semester undergraduate accounting students at the Faculty of Economics and Business, Udayana University, selected using purposive sampling. Data were collected through questionnaires and analyzed with classical assumption tests and Moderated Regression Analysis (MRA). The results indicate that personality types significantly affect students’ interest in becoming public accountants. Financial rewards do not moderate this relationship, whereas job market considerations and prestige do. These findings underscore the importance of external factors, particularly job market conditions and the profession’s image, in strengthening the impact of personality on students’ career choices as public accountants.
Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior Juliarsa, Gede; Kresnandra, Anak Agung Ngurah Agung; Sudirga, I Gusti Ayu Desni Saraswati
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p03

Abstract

This study aims to analyze the effect of accountants’ understanding of the code of ethics on auditors’ ethical behavior, considering moderating variables: internal locus of control, emotional intelligence, religiosity, and auditors’ experience. The research population consists of auditors working at Public Accounting Firms (KAP) in Bali Province, selected using purposive sampling. Primary data were obtained through questionnaires tested for validity and reliability. The analysis was conducted using moderated regression analysis (MRA). The results indicate that understanding the code of ethics positively influences auditors’ ethical behavior. Internal locus of control and auditors’ experience do not moderate this influence, whereas emotional intelligence and religiosity strengthen the effect of code of ethics understanding on auditors’ ethical behavior. These findings highlight the importance of enhancing auditors’ emotional and religious aspects to improve ethical behavior.
Moderation of Predictor Variables on the Effect of Implementation of Government Accounting Standards and Accounting Understanding on the Quality of Financial Reports Jati, I Ketut; Kresnandra, Anak Agung Ngurah Agung
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p07

Abstract

This study aims to analyze the moderating effects of accounting information systems (AIS) and internal control systems (ICS) on the relationship between SAP implementation and accounting knowledge with financial statement quality. The research was conducted at the Regional Government of Badung Regency, with the population consisting of all accounting and finance staff at the Central Office. The sample was selected using purposive sampling. Data were collected through a questionnaire that had been tested for validity, reliability, and classical assumptions, and then analyzed using moderated regression analysis. The results indicate that SAP implementation positively affects financial statement quality, as does accounting knowledge. AIS was found to moderate the effects of both SAP implementation and accounting knowledge on financial statement quality, while ICS did not show a moderating effect on either relationship. These findings highlight the importance of an effective accounting information system in improving financial statement quality, whereas the internal control system needs to be strengthened to support the effectiveness of SAP implementation and accounting knowledge in government accounting practice.
Pengaruh Pemanfaatan Teknologi Informasi (TI), Sistem Pengendalian Internal (SPI), dan Penerapan Sistem Informasi Akuntansi (SIA) Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) Sujatmika, Dewa Made Dwi; Kresnandra, Anak Agung Ngurah Agung
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2079

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of information technology utilization, internal control systems, and the implementation of accounting information systems on the quality of financial reports at the Village Credit Institution in Klungkung Regency. The sampling method used was non-probability sampling with purposive sampling. The number of samples used was 85 samples obtained from the Slovin formula, namely LPD employee respondents selected according to certain criteria. Data collection was carried out using a questionnaire. The collected data were then analyzed using multiple linear regression analysis techniques. The results of this study concluded that simultaneously and partially there was a positive and significant influence between the variables of information technology utilization, internal control systems, and the implementation of accounting information systems on the quality of financial reports at the LPD in Klungkung Regency.
Co-Authors Anak Agung Istri Agung Maha Dewi Anak Agung Ngurah Bagus Dwirandra ANDRIATI, Ni Putu Iin Astawa, Dewa Gde Yudhi Eka Ardhani Sisdyani Gede Juliarsa Gede Juliarsa I Dewa Ayu Anggitya Pratiwi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Jati I Ketut Sujana I Ketut Suryanawa I Made Andika Pradnyana Wistawan I Nyoman Gede Berata Suteja I Wayan Gde Wahyu Purna Anggara N.L.S. Widhiyani NANIEK NOVIARI Ni Kadek Parissa Prawisanthi Ni Luh Dela Yunita Dewi Ni Made Adi Erawati Ni Putu Handayani Utami Dewi Ni Putu Hanna Windu Sari Ni Putu Sri Harta Mimba Pande Made Utariyani Dewi PRABANINGRUM, Putu Ary Sandria Rendiyansyah, Rois Sudirga, I Gusti Ayu Desni Saraswati Sujatmika, Dewa Made Dwi