Articles
PENGARUH OPINI AUDIT, AUDIT TENURE, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN
Made Dania Kristiantini;
I Ketut Sujana
E-Jurnal Akuntansi Vol 20 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
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
In order to provide benefits to its users, the financial statements must fulfill the qualitative characteristics. One of the qualitative characteristics is timeliness. This study has purpose to prove the effect of audit opinion, audit tenure, independent commissioners, and managerial ownership on the timeliness of financial reports publication of banking companies listed on the Indonesia Stock Exchange. This study use purposive sampling as its sampling technique. Data analysis technique used is logistic regression with significance 5%. The test results indicate that the audit opinion, audit tenure, independent commissioners, and managerial ownership positively affects the timeliness of financial statement publication banking companies listed in Indonesia Stock Exchange period 2013-2015.
Impact of Professionalism, Good Corporate Governance Understanding, and Ethics on Auditor Performance in Bali
Putu Indira Ratnadewanti Prayoga;
I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p18
Auditor performance refers to the quality and quantity of the auditor's work in completing assigned tasks. The purpose of this study is to assess the impact of professionalism, understanding of good governance, and adherence to professional ethics on auditor performance. The research was conducted at the Bali Province BPKP Office, using a non-probability sampling technique. The final sample consisted of 53 respondents, and the data were analyzed using SEM-PLS. The results indicate that professionalism, understanding of good governance, and professional ethics positively influence auditor performance. This study aims to contribute to a deeper understanding of these factors and encourages auditors to uphold the principles of professionalism, good governance, and ethics to achieve optimal performance.
Implementasi Budaya THK dalam Pengaruh Komitmen OPD dan Partisipasi Masyarakat pada Akuntabilitas Pengelolaan Dana Desa
Ni Wayan Desi Putri Utari;
I Ketut Sujana
E-Jurnal Akuntansi Vol 28 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.v28.i03.p06
This research aims to examine the implementation of Tri Hita Karana (THK) culture in moderating the influence of the commitment of village government organizations (OPD) and community participation on the accountability of village fund management in Kubu Sub-District, Karangasem Regency. The sampling method used is the census method. The respondents used were 36 people. Research data is analyzed using Moderated Regression Analysis (MRA). The results of the study indicate that OPD commitment and community participation gave a positive influence on the accountability of village fund management. The implementation of THK culture strengthens the influence of OPD commitment and community participation on the accountability of village fund management. Keywords : OPD commitment, Community participation, THK culture, Accountability.
PENGARUH PENGANGGARAN PARTISIPATIF PADA KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI
Putu Agustina Windasari;
I Ketut Sujana
E-Jurnal Akuntansi Vol 15 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
This research aims to examine the interaction budgetary participation on managerial performance withthe characteristic of management accounting system as moderating variables.This research is conducted on 34 Satuan Perangkat Kerja Daerah (SKPD) Kabupaten Badung and the population are managers in SKPD Kabupaten Badung. The number of sample is 86 by using proportionate stratified random sampling method. Data were collected via questionnaires survey method, obtained through to the respondents and analyzed with moderated regression analysis.The result reveals that participative budgeting has positive influence to managerial performance and integration weaken the relationship between budgetary participation and managerial performance.
E-Commerce, Literasi Keuangan, Pengetahuan Kewirausahaan, dan Minat Berwirausaha Mahasiswa Akuntansi
I Kadek Adi Arta;
I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p04
Entrepreneurship will bring profits if each individual is able to develop and provide new innovations for the sustainability of their business. The aim of this research is to obtain empirical evidence regarding the influence of e-commerce, financial literacy, and entrepreneurial knowledge on accounting students' entrepreneurial interest. This research was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University, with a total sample of 84 respondents who were students from the class of 2019 & 2020 who had taken the Entrepreneurship course. Sampling used a probability sampling method with proportionate stratified random sampling using a questionnaire as a data collection method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that e-commerce, financial literacy, and entrepreneurial knowledge have a positive effect on accounting students' entrepreneurial interest. The higher the level of e-commerce, financial literacy and entrepreneurial knowledge an individual has, the greater the interest in entrepreneurship among accounting students. Keywords: E-Commerce; Financial Literacy; Enterpreneurship Knowledge; Entrepreneurial Interest.
Pengaruh Perilaku Belajar, Kecerdasan Emosional dan Kecerdasan Adversitas pada Tingkat Pemahaman Akuntansi
Made Suwi Novita Devi;
I Ketut Sujana;
I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p08
This study aims to determine the effect of learning behavior, emotional intelligence and adversity intelligence on the levels of understanding accounting. The study was conducted on students of the S1 Accounting Study Program at 2016 Regular Bukit Class. This study uses 142 people for sample, by used a purposive sampling technique. The analysis technique used Multiple Linear Regression Analysis.The results found that learning behavior had no effect on the levels of understanding accounting. Meanwhile, emotional intelligence and adversity intelligence have a positive effect on the levels of understanding accounting. Keywords: Levels Of Understanding Accounting; Learning Behavior; Emotional Intelligence; Adversity Intelligence.
Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay
Ni Luh Komang Winda Sindu Maharani;
I Ketut Sujana
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p18
The lengthy audit process will affect the timeliness in the publication of financial statements to the public. The delay in publication will reduce the benefits of the company's financial statements, so knowledge is needed about the factors that affect audit delay. The purpose of this study was to determine the effect of public accounting firm reputation, bankruptcy prediction, and profitability on audit delay. This research was conducted in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was selected using a purposive sampling method as many as 40 companies were studied over a 3 years period using annual financial statements. Data collection methods and data analysis techniques used are non-participant observation methods and multiple linear regression analysis. The results of this study indicate that the reputation of a public accounting firm has a negative effect on audit delay, bankruptcy prediction has a negative effect on audit delay, and profitability has a negative effect on audit delay. Keywords: Public Accounting Offices; Bankruptcy Prediction; Profitability; Audit Delay.
PENGARUH CAPITAL ADEQUACY RATIO, PENYALURAN KREDIT DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS
I Putu Agus Atmaja Negara;
I Ketut Sujana
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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
There several ratios that affect the profitability of a bank of which the CAR, NPL. NPL can weaken the influence CAR and lending to profitability. The purpose this study analyze effect variable CAR and lending to profitability with NPL moderating variable. This research carried out the banks listed the Indonesia Stock Exchange 2010-2012 period, using purposive sampling method in sample collection. The results showed that partially CAR and NPL not affect the profitability, while lending positive effect profitability. While NPL negatively affect the profitability of the relationship between CAR and NPL positive effect on relationship between the profitability of lending.
MANAJEMEN LABA SERTA RESPON PASAR YANG TERJADI PADA EVENT PERGANTIAN CEO
Tri Nindya Dharma Patni;
I Ketut Sujana
E-Jurnal Akuntansi Vol 16 No 3 (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
The purposet of this research is to find empirical evidence of earnings management at the end CEO tenure. Then, to prove the existence of difference of market response on earnings management that occurred around CEO turnover. The sample used in this study was 39 manufacturing companies in the Indonesia Stock Exchange that fit to criteria of the study sample. In this study, earnings management is proxied by Modified Jones model and tested using the independent sample t-test. Meanwhile, the market response is proxied by commulative abnormal return and tested using paired sample t-test. Results of the study found that the case earnings management by increasing profits occured at the end of CEO tenure. Then, this study obtained results that there is no difference in market response around the event of CEO turnover.
BUDAYA ORGANISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA ANGGARAN PEMERINTAH DAERAH KABUPATEN BADUNG
A.A. Ayu Octa Triani;
I Ketut Sujana
E-Jurnal Akuntansi Vol 22 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.v22.i01.p02
This study aims to obtain empirical evidence of organizational culture as a moderator of the influence of budgetary participation on the performance of local government budget of Badung regency. The population used in this research is 15 departments in the Local Government Work Unit of Badung Regency. The sample in this research is determined by purposive sampling method. Data were collected using survey method. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that budgetary participation had an effect on the local government budget performance of Badung Regency. The results of moderation testing indicate that organizational culture is able to moderate the influence of budgetary participation on local government budget performance of Badung Regency, which means organizational culture strengthens the influence of budgetary participation in local government budget performance of Badung regency. Keywords: Budgetary Participation, Budget Performance, Organizational Culturesize, corporate social responsibility