Articles
Risiko Perbankan, Working Capital Turn Over, dan Profitabilitas
Ni Made Bunga Ayu Cahyani;
I Ketut Sujana
E-Jurnal Akuntansi Vol 31 No 7 (2021)
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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DOI: 10.24843/EJA.2021.v31.i07.p10
This study aims to obtain empirical evidence of the effect of credit risk, liquidity risk, operational risk, and working capital turnover on the profitability of banking companies. The study population was 45 banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. With a purposive sampling technique, this study used 17 samples of companies. Through multiple linear regression analysis techniques, the results show credit risk and operational risk partially have a negative and significant effect on the profitability of banking companies. It means the lower the credit risk and operational risk faced, the greater the profitability can be generated. This study also shows liquidity risk and working capital turnover partially have a positive and insignificant effect on the profitability of banking companies. This means that the higher the risk of liquidity and working capital turnover faced, will not be able to increase the profitability of banking companies. Keywords: Credit Risk; Liquidity Risk; Operational Risk; Working Capital Turn Over.
Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar
I Ketut Sujana;
I Made Sadha Suardikha;
Putu Santi Putri Laksmi
E-Jurnal Akuntansi Vol 30 No 11 (2020)
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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DOI: 10.24843/EJA.2020.v30.i11.p06
This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents. The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management. Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.
Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa
Putu Santi Putri Laksmi;
I Ketut Sujana
E-Jurnal Akuntansi Vol 26 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
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DOI: 10.24843/EJA.2019.v26.i03.p18
This research was conducted at 27 Service Villages in Denpasar City using a total method or census. The respondents used were 97 people consisting of the Village Head, Village Secretary, Treasurer and Village Consultative Body (BPD). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the competence of human resources has a positive effect on prevention of fraud in village financial management. Morality has a positive effect on prevention of fraud in managing village finances. The internal control system has a positive effect on preventing fraud in managing village finances. This means, with the competency of human resources, good morality and a strong internal control system, it can prevent fraud in managing village finances. Keywords: Human resource competency, morality, control system, internal, fraud
Persepsi Etis Auditor pada Kantor Akuntan Publik dan Akuntan Pendidik pada Praktik Manajemen Laba
Putu Javani Sukma K;
I Ketut Sujana
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
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DOI: 10.24843/EJA.2018.v24.i03.p29
Penelitian ini bertujuan untuk mengetahui perbedaan persepsi etis auditor pada Kantor Akuntan Publik (KAP) dan akuntan pendidik pada praktik manajemen laba ditinjau dari jenis manipulasi operasional, jenis manipulasi akuntansi, arah manipulasi, materialitas dan kecendrungan manipulasi. Sampel dalam penelitian ini adalah auditor pada Kantor Akuntan Publik (KAP) sebanyak 41 orang dan akuntan pendidik sebanyak 30 orang, dengan jumlah keseluruhan sampel 71 orang. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan teknik analisis yang dilakukan dalam penelitian ini menggunakan teknik analisis Mann Whitney.Hasil penelitian menunjukan terdapat perbedaan persepsi etis antara auditor pada Kantor Akuntan Publik (KAP) dan akuntan pendidik pada praktik manajemen laba berdasarkan jenis manipulasi akuntansi dan arah manipulasi. Sedangkan tidak terdapat perbedaan persepsi etis antara auditor pada Kantor Akuntan Publik (KAP) dan akuntan pendidik pada praktik manajemen laba berdasarkan jenis manipulasi operasional, materialitas dan kecendrungan manipulasi. Kata kunci: Persepsi, Etika, Manajemen Laba, Auditor, Akuntan
ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN TUNAI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
I Dewa Gede Sudira Putra;
I Ketut Sujana
E-Jurnal Akuntansi Vol 8 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
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This study examines the market reaction to the announcement of cash dividend on the company listed in Indonesia Stock Exchange (IDX) 2009-2012. Event study is used in research with ex-dividend date as its events. The market reaction is measured by abnormal returns and average trading volume acticity. The study sample includes 185 announcements of cash dividend of data using purposive sampling method. Analysis of the data used was Wilcoxon test. The analysis showed that there was no significant difference between the abnormal returns before and after the dividend announcement. The same is indicated by the variable average trading volume activity. This means that the dividend announcement does not change the preference of investors to invest.
Pengaruh Temporary Book-Tax Differences dan Leverage pada Kualitas Laba Perusahaan Manufaktur yang Terdaftar di BEI
Thesia Adi Putri;
I Ketut Sujana
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
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DOI: 10.24843/EJA.2018.v23.i02.p28
Penelitian ini bertujuan untuk mengetahui pengaruh temporary book-tax differences dan leverage pada kualitas laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2016. Sampel yang digunakan dalam penelitian ini berjumlah 64 perusahaan dengan 3 tahun masa pengamatan sehingga total sampel yang digunakan sebanyak 192 sampel dengan menggunakan metode purposive sampling sebagai metode penentuan sampelnya. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode observasi non partisipan. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa temporary book-tax differences berpengaruh negatif pada kualitas laba serta leverage berpengaruh negatif pada kualitas laba.
REAKSI PASAR MODAL TERHADAP PENCALONAN JOKOWI MENJADI PRESIDEN REPUBLIK INDONESIA
Ni Nengah Sureni Yuniarthi;
I Ketut Sujana
E-Jurnal Akuntansi Vol 16 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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This research was conducted at the company registered the Indonesia Stock Exchange. The number of samples taken are 483 company, with purposive sampling method. The analysis technique used is the one sample t-test (one-samples t test) and two different test paired samples (paired samples t-test). Based on the statistical test found that there is no capital market reaction at the time of nomination and before and after the nomination Jokowi became president of the Republic of Indonesia. It shows information about the presidential candidacy of Jokowi be able to anticipate as investors reflection of political events in advance and the information that goes into the capital markets will be analyzed by investors in decision-making.
BUDAYA ORGANISASI PEMODERASI PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN BERBASIS BALANCED SCORECARD
Made Yessi Puspitha;
I Ketut Sujana
E-Jurnal Akuntansi Vol 14 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
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Rural Banks (BPR) need to pay attention to the application of the principles of good corporate governance and organizational culture to enhance the company's performance-based balanced scorecard. This study aimed to get empirical evidence of organizational culture as the moderating influence of the principles of good corporate governance on corporate performance balanced scorecard based on BPR in Badung. Data collection method in this research is a survey method using a questionnaire and interview techniques. The sampling method using saturated sample. The sample was 52 BPR. The analysis technique used in this study is Moderated Regression Analysis. Results of this study show that the principles of good corporate governance positively affects company performance balanced scorecard based on BPR in Badung and the organizational culture can strengthen influence the direction of the principles of good corporate governance on corporate performance balanced scorecard based on BPR in Badung.
PENGARUH FINANCIAL LEVERAGE PADA INCOME SMOOTHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
I Wayan Agus Juniarta;
I Ketut Sujana
E-Jurnal Akuntansi Vol 11 No 3 (2015)
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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This research was conducted at the companies listed on the Stock Exchange in 2010-2013. The sampling method in this study is purposive sampling metod found 96 companies in the sample. This study used secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). Data analysis used logistic regression analysis and Moderated Regression Analysis (MRA). The results show that the financial leverage had not effect on income smoothing. Good corporate governance proxied with managerial ownership and institutional ownership able to moderate the effect of financial leverage on good corporate income smoothing yet governance proxied by independent directors and audit committee is not able to moderate the effect of financial leverage on income smoothing.
Manajemen Laba Dan Pengaruhnya Pada Kinerja Perusahaan Yang Melakukan Penawaran Saham Tambahan
Gusti Ayu Made Sari Dewi;
I Ketut Sujana
E-Jurnal Akuntansi Vol 12 No 2 (2015)
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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The purpose of this study was to examine earnings management in companies that do offer additional shares. Data analysis techniques used are two different test average. Test results discretionary accruals with Modified Jones Model shows that discretionary accruals prior to the implementation of additional stock offering higher than the post-implementation offers additional shares. Real earnings management activity by proxy abnormal operating cash flow and abnormal production costs showed results that abnormal operati ng cash flow two years prior to the implementation of additional stock offering lower than two years after the offering of additional shares and abnormal production costs one year prior to the implementation of additional stock offerings more higher compared with one year after the offering of additional shares. This study that discretionary accruals two years prior to the implementation of additional stock offerings impact on the financial performance of the company after dilaksanakanya additional stock offering. The implication of this research is to be more investors seeking information about the company not only through financial statements presented by the management company