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Enterprise Risk Management dan Intellectual Capital Pada Earnings Response Coefficient Angelia Putri Surya Haryanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p12

Abstract

The background of this research is some of the results of previous research regarding the informativeness of the value of profit (value relevance). The research objective is to find empirical evidence of the influence of enterprise risk management and intellectual capital on the earnings response coefficient. The study uses size and industry type control variables with multiple linear regression data analysis techniques. The research sample is 143 companies with purposive sampling as the sampling method. The results show that enterprise risk management has no effect on the earnings response coefficient, while intellectual capital has a positive effect on the earnings response coefficient. Size and industry type control variables have a positive effect on the earnings response coefficient. Keywords: Enterprise Risk Management; Intellectual Capital; ERC
Kemanfaatan, Kemudahan, Kompetensi Penggunaan Teknologi Informasi dan Kinerja Auditor di Masa Pandemi Covid-19 I Gusti Ayu Nata Dewi Utari; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 34 No 5 (2024)
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.2024.v34.i05.p11

Abstract

The Covid-19 pandemic has led to the implementation of Work From Home (WFH). So that the auditor must be able to implement a new audit pattern by maximizing information technology. This study aims to determine whether there is an effect of the usefulness, ease of use and competence in using information technology on auditor performance during the Covid-19 pandemic. The theory in this research is the Technology Acceptance Model (TAM) Theory. This research was conducted at 7 public accounting firms in Denpasar City which are actively registered with OJK. The number of samples is 39 auditors, using purposive sampling method. Collecting data using a questionnaire. The analysis technique used is multiple linear regression. It was found that the usefulness and ease of use of information technology had an effect on auditor performance during the Covid-19 pandemic. Competence in using information technology has no effect on auditor performance during the Covid-19 pandemic. Improving auditor performance during the Covid-19 pandemic can be done by increasing confidence in the benefits and ease of use of information technology. The level of competence has no impact on the performance of the auditors, especially during the Covid-19 pandemic. Keywords: Usefullness; Ease of Use; Competence; Auditor Performance
Perbedaan Reaksi Pasar atas Peristiwa Stock Split dan Reverse Stock Split Nyoman Suta Artama; Made Gede Wirakusuma
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.p16

Abstract

Tujuan penelitian ini adalah untuk mengetahui reaksi pasar pada peristiwa stock split dan reverse stock split dengan menggunakan abnormal return dan trading volume activity. Penelitian ini merupakan event study dengan periode pengamatan selama 7 hari kerja bursa. Sampel dalam penelitian ini adalah perusahaan yang melakukan stock split dan reverse stock split periode Januari 2009-Oktober 2017. Metode penentuan sampel yaitu dengan teknik nonprobability purposive sampling. Teknik analisis data yang digunakan adalah wilcoxon signed ranks test dan mann-whitney u test. Hasil penelitian menunjukkan bahwa peristiwa stock split dan reverse stock split mendapat reaksi dari pasar yang diukur dengan abnormal return selama periode pengataman. Sedangkan penelitian tentang aktivitas volume perdagangan, tidak terdapat peningkatan rata-rata aktivitas volume perdagangan sesudah peristiwa stock split dan tidak terdapat penurunan rata-rata aktivitas volume perdagangan sesudah peristiwa reverse stock split. Dalam penelitian ini ditemukan perbedaan reaksi pasar antara peristiwa stock split dan reverse stock split.
Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Kadek Gita Amdika Putri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p03

Abstract

One of the factors that effect a firm value is Corporate Social Responsibility (CSR). The inconsistency of research results is expected to be able to strengthen CSR profitability in increasing company value. The purpose of this study is to obtain empirical evidence about profitability as a moderating effect of CSR on the value of the mining sector companies listed on the Stock Exchange in the 2016-2018 period. The sampling method used is the nonprobability sampling method with a purposive sampling technique. The number of companies that met the criteria was 11 companies with a total of 43 observations. The data analysis technique used was Moderated Regression Analysis. The results found that CSR not has a effect on firm value. Profitability strengthen the influence of CSR on firm value. The results of this study are expected to be able to provide information for interested parties as a basis for investment decision making.Keywords: Firm Value; Corporate Social Responsibility; Profitability.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL YANG DIMODERASI SELF EFFICACY DAN MOTIVASI KERJA Dea Handrika; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p01

Abstract

The purpose of a company to compete in the business competition can be realized if the managerial performance had to be effective. The managerial performance already is running effectively is to use the level of activity of budget participation of managers to employees or employees. The aimed of this study was to determine the effect of budget participation on managerial performance with self-efficacy and motivation as a moderating variable. This research was conducted at the Rural Bank city of Denpasar. The samples were  42 people, using the technique of saturated samples. Data collected with questionnaire technique. The analysis technique used is regression analysis moderation or Moderated Regression Analysis (MRA) .The results show that the budgeting participation has no effect on managerial performance. Similarly, self-efficacy that can strengthen the effect of budget participation on managerial performance. Meanwhile, work motivation is able to weaken the influence of budget participation on managerial performance.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY I Nyoman Sutapa Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 2 No 3 (2013)
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

Audit delay adalah rentang waktu yang dibutuhkan oleh auditor untuk mengaudit laporan keuangan dari tahun fiskal perusahaan sampai tanggal laporan auditan. keterlambatan laporan akuntan publik yang berupa opini auditor membuat investor menunda keputusannya untuk berinvestasi. Peraturan BAPEPAM juga mengharuskan perusahaan yang go publik untuk mempublikasikan laporan keuangan tahunan dan laporan audit indepeden kepada BAPEPAM selambat-lambatnya 90 hari setelah tanggal laporan tahunan perusahaan. Berdasarkan pernyataan tersebut peneliti bertujuan untuk meneliti tantang pengaruh faktor internal dan eksternal perusahaan terhadap audit delay pada perusahaan high profile yang terdaftar di Bursa Efek Indonesia (BEI) periode 2008-2011. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan diperoleh sampel 17 perusahaan. Data yang dipakai adalah data sekunder dengan metode pengumpulan data berupa dokumen. Untuk membuktikan hipotesis maka dilakukan pengujian regresi liniear berganda yang diawali uji asumsi klasik. Kata kunci: Audit delay, ukuran perusahaan, reputasi KAP, high profile
PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS OPERASI, REPUTASI KAP DAN KOMITE AUDIT PADA AUDIT DELAY Silvia Angruningrum; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 5 No 2 (2013)
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

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, kompleksitas operasi perusahaan, reputasi KAP dan komite audit terhadap audit delay. Analisis statistik deskriptif, uji asumsi klasik dan pengujian hipotesis (regresi linier berganda) merupakan teknik pengujian dalam penelitian ini. Hasil penelitian ini membuktikan bahwa audit delay rata-rata yang terjadi adalah sebesar 74,854 hari dengan standar deviasi 13,885. Variabel yang berpengaruh terhadap audit delay hanya variabel leverage. Sedangkan variabel profitabilitas, kompleksitas operasi perusahaan, reputasi KAP, dan komite audit tidak mempengarhi audit delay. Dan secara simultan ukuran perusahaan (variabel kontrol), profitabilitas, leverage, kompleksitas operasi perusahaan, reputasi KAP dan komite audit berpengaruh terhadap audit delay. Kata kunci: audit delay, leverage, komite audit
Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan Anak Agung Istri Pawitradewi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p04

Abstract

This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria of high profile companies listed on the IDX and registered as participants in the 2016-2018 PROPER. Research data processing was performed using multiple linear regression data analysis techniques. The results obtained after testing are environmental performance and the proportion of independent commissioners has a positive influence on the disclosure of environmental information. While the results of the study found from the relationship between the age of the company on the disclosure of environmental information is found no influence between the two variables. Keywords: Environmental Performance; Company Age; Proportioni of Independent Commissioners; Environmental Disclosure.
Pengaruh Kemampuan dan Keterlibatan Pengguna Terhadap Kinerja Sistem Informasi Pengelolaan Keuangan Daerah Putu Bayu Eka Yustikarana; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 27 No 3 (2019)
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.2019.v27.i03.p13

Abstract

One manifestation of the application of information technology carried out by the government in the Bali provincial tourism office is improving regional financial management using the Regional Financial Management Information System (SIPKD). Partially needed in the implementation of the system for users who are not involved in the system. Lack of understanding and technical support involving support in the use of SIPKD, which leads to delays in submitting financial reports and answer accountability reports. The aim of the study was to study most user needs and support users in the Regional Financial Management Information System (SIPKD). The method of selecting samples in this study used a saturated sample technique (census). The number of samples in this study were 40 people. Based on published research results regarding the user's ability and positive and significant user support for the performance of SIPKD at the Bali Provincial Tourism Office. Keywords: Use users, user capabilities, SIPKD performance
Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report Kadek Meinawati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p19

Abstract

Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report. Keywords: Profitability; Stakeholder Pressure; Audit Committee; Sustainability report
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