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PENELITIAN TINDAKAN KELAS UNTUK MENINGKATKAN KETERAMPILAN PEMBUATAN PROPORSAL PENELITIAN MAHASISWA Gayatri . Gayatri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 14 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

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Abstract

The aims of classroom action research are to improve students' skills in making a research proposal. Data were collected through observation and documentation. This study used qualitative descriptive analysis by using Kemmis and Taggart model. Kemmis and Taggart model carried out through four stages such as: planning, implementation, observation and reflection. The Results of this research finding that there has been increased student skills in making a research proposal. The student awareness is to improve research proposal before the presentation. The use of time and materials of presentation are become better than before.
Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi I Putu Laksmana Narayana; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 31 No 4 (2021)
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.2021.v31.i04.p06

Abstract

Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating variables of profitability and firm size to overcome the inconsistencies of previous studies. The theory used in this research is legitimacy theory and stakeholder theory. This research was conducted at SRI-KEHATI indexed companies on the Indonesia Stock Exchange for the 2017-2019 financial reporting year. The sampling technique used was the purposive sampling method; the number obtained was 75 observations. The analysis technique used is pure moderator regression analysis. The results showed that the higher the CSR disclosure, the higher the firm value, especially in companies with high profitability and large company sizes. Keywords: CSR Disclosure; Firm Value; Profitability; Firm Size.
PENGARUH PENDIDIKAN, FEE, KOMITMEN, DAN TEKANAN WAKTU PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK I Gede Sunar Ardika; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Economic advancement led to the need of use of public accounting firm is growing, thus demanding a good performance of auditors to maintain public confidence. The auditor should be able to know the indicators of quality improvement performance. Knowing what the effect of educational level, the amount of the fee, organizational commitment and time pressure on the performance of the auditor is the purpose of this study. Objects in this research that the firm registered in Indonesian Institute of Certified Public Accountants (IAPI) Bali region in 2014. Data were obtained from questionnaires as many as 43 samples and analyzed using multiple linear regression techniques. The test results explained that the level of education, organizational commitment, and the positive effect of time pressure, while the amount of the fee a negative effect on the performance of auditors Public Accountant in Bali. Variable levels of education, the amount of the fee, organizational commitment, time pressure to contribute as much as 54 percent on the performance of auditors, while the remaining 46 percent is explained by other factors outside the research model.
Kinerja Keuangan dan Harga Saham: Studi Pada Perusahaan Pertambangan Ni Komang Rima Susanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p06

Abstract

This study aims to empirically prove the effect of Earnings per Share (EPS), Return On Equity (ROE), Return On Assets (ROA), Net Profit Margin (NPM), Sales Growth (SG), and Book Value per Share (BVPS). on the stock price. The sample in this study was 22 companies from the research population of 49 mining sectors listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used in this research is purposive sampling technique. The data analysis technique used to test the hypothesis is multiple linear regression analysis. Based on the results of the analysis, it can be seen that EPS, ROE, NPM, and SG have no effect on stock prices, while ROA and BVPS have a negative effect on stock prices. Keywords : Financial Performance; Stock Price; Mining Companies.
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi Ngakan Made Dwi Purawan; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 2 (2020)
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.2020.v30.i02.p13

Abstract

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.
PENGARUH IKATAN KEPENTINGAN KEUANGAN, FEE AUDIT, SIFAT MACHIAVELLIAN, DAN PEMAHAMAN ETIKA PADA INDEPENDENSI PENAMPILAN AUDITOR Anak Agung Eka Darmayanthi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 18 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Independence in appearance means that accountants act impartially as perceived by users of financial statements. Independence of this appearance is determined by the public impression of the auditors themselves both individually and as a whole. This study aims to determine the effect of the financial interests of the bond, audit fee, Machiavellian nature and understanding of ethics on the independence of the auditor appearance. This research was conducted on a public accounting firm in the province of Bali listed on the Indonesian Institute of Accountants region of Bali 2015. Sampling method in this study was done by using the sampling nonprobability saturation sampling, in which all members of the population sampled. The results showed that the binding financial interests, audit fees, and the Machiavellian nature of the negative effect on the appearance of independence of the auditor. While understanding the ethics of positive effect on the appearance of the auditor's independence.
PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN DAN PELATIHAN PROFESI PADA KINERJA AUDITOR Ni Made Regina Amandani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 19 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to determine the effect of organizational commitment, leadership style and professional training on the performance of auditors of public accounting firms in the province of Bali. The sampling method used is purposive sampling method. Data collection is done by using questionnaire. The samples used were 46 respondents. Data analysis technique used is multiple linear regression analysis. The results indicate that organizational commitment  has positive effect on the performance of auditors shows that the higher the attitude of the commitment of an auditor the more it will affect its performance. Leadership style has positive effect on the performance of auditors which shows that the better way to lead the leaders will increasingly affect the performance of auditors. Professional training has a positive effect on the performance of auditors which shows that the more often the training given to the auditor, the auditor's performance will tend to increase.
Pengaruh Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, dan Capital) Pada Nilai Perusahaan Desak Made Gita Lestari; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 24 No 3 (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.i03.p15

Abstract

This research is purposed to determine the effect of the application of RGEC method to the value of the firm in the banking system. This research has 43 banks listed in Indonesia Stock Exchange for 3 consecutive years from 2014-2016, so the total sample is 129 samples by using purposive sampling method. From the analysis result obtained by using multiple regression analysis, it is found that risk profile variable has a negative effect on value of the firm, however the variable of good corporate governance, earnings, and capital has positive effect on value of the firm. Keywords: risk profile, GCG, earnings, capital, value of the firm
Suku Bunga Kredit, Inflasi, dan Kredit Macet Pada Lembaga Perkreditan Desa Indah Berliana; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 33 No 10 (2023)
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.2023.v33.i10.p12

Abstract

Information related to the financial statements of a financial institution is closely related to the detailed amount of credit disbursed, including the value of bad credit as seen from the NPL value. This research aims to obtain empirical evidence of the influence of credit interest rates and inflation on Bad Credit/NPL in Village Credit Institutions (LPD) throughout Badung Regency during the period January 2018 to June 2021. This research uses multiple linear regression analysis techniques. The results of this research show that credit interest rates and inflation have a positive influence on non-performing loans/NPLs. For a financial institution, the higher the credit interest rate offered will result in an increase in the NPL value because the interest burden that must be paid by debtors relatively increases. Likewise, inflation can lead to an increase in overall prices and a weakening of the value of the rupiah, this of course makes it difficult for people to pay their credit installments and leads to LPD credit problems in the form of increasing non-performing loans/NPLs. Keywords: non-performing loan; credit interest rate; inflation
Integritas, Obedience Pressure, Kompleksitas Tugas dan Kualitas Audit Dengan Pengalaman Kerja Sebagai Variabel Moderasi Made Aditya Bayu Pradhana; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p18

Abstract

This study aims to determine the effect of integrity, obedience pressure and task complexity on audit quality with auditor's work experience as a moderating variable. The research was conducted at the Bali Provincial Inspectorate Office. The population in the study was all functional auditors at the Bali Provincial Inspectorate, amounting to 57 people. The sampling technique used is a saturated sample, which uses the entire population as the research sample. The data analysis technique used the Partial Least Square (PLS) 3.0 regression approach. The results showed that Integrity had a significant positive effect on audit quality. Obedience pressure has no significant negative effect on audit quality. Task complexity has a significant negative effect on audit quality. Auditor work experience does not moderate the effect of integrity, obedience pressure and task complexity on audit quality. Keywords: Integrity; Obedience Pressure; Task Complexity; Audit Quality; Work Experience.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ajeng Saraswati Ali, Amjad Amalia Nur Chasanah Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Gde Putu Widanaputra Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Fahrudin, Edi Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Gerianta Wirawan Yasa Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi Jelita Citrawati Jihan K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Komang Linda Puspa Damayanti Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Ayuningsih Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan