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PENGARUH PRICE EARNINGS RATIO, PROFITABILITAS, DAN NILAI PERUSAHAAN PADA RETURN SAHAM INDEKS LQ45 Putu Rendi Suryagung Ryadi; 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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Abstract

ABSTRACT This research saw the effect of the company fundamental information such as price earnings ratio, profitability, and firm value on LQ45 stock return with two control variables added which are firm size and type of industries to avoid biased result. This research use secondary data which is quantitative, using purposive sampling to get the data samples with 64 samples as results, and applied the uji asumsi klasik test, t-test, f-test, with multilinear regression technique. The results showed that the model is fit based on f-test, same thing on t-test, the results showed that all independent variables took effect on dependent variable in partial ways. Price earnings ratio has negative effect on stock return, profitability has negative effect on stock return, and firm value has positive effect on stock return. Therefore investor and rookie investor should see the price earnings ratio, profitability, and firm size to analyze the firm’s stock return.  
PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING Ni Made Santi Apsari, I Ketut Sujana
E-Jurnal Akuntansi Vol 3 No 1 (2013)
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

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh budgetary goal characteristics terhadap kinerja manajerial dengan motivasi dan komitmen organisasi sebagai variabel moderating pada rumah sakit pemerintah di Kota Denpasar. Sampel dalam penelitian ini yaitu 75 manajer yang dipilih berdasarkan teknik non-probability sampling yaitu purposive sampling. Hasil analisis menunjukkan bahwa budgetary goal characteristics memiliki pengaruh positif dan signifikan terhadap kinerja manajerial, motivasi tidak mampu memoderasi hubungan antara budgetary goal characteristics dan kinerja manajerial, dan komitmen organisasi mampu memoderasi hubungan antara budgetary goal characteristics dan kinerja manajerial pada rumah sakit pemerintah di Kota Denpasar. Kata kunci: budgetary goal characteristics, kinerja manajerial, motivasi, komitmen organisasi
Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor Ni Ketut Ari Susanti; I Ketut Sujana
E-Jurnal Akuntansi Vol 28 No 2 (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.i02.p11

Abstract

This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.
Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance I Gusti Ayu Dwi Cahya Dewanti; I Ketut Sujana
E-Jurnal Akuntansi Vol 28 No 1 (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.i01.p15

Abstract

The results of the study show that firm size of company does not affect tax avoidance because the size of a company that is measured through total assets owned does not affect the company's decision to take tax avoidance actions. Leverage does not affect tax avoidance because the higher the level of debt of a company, it will not affect the practice of tax avoidance. Profitability has a negative effect on tax avoidance because the higher the value of corporate profitability, the lower the tendency for companies to take tax avoidance actions. CSR has a negative effect on tax avoidance, this is in accordance with the legitimacy theory which states that the company in maintaining its survival always strives to gain legitimacy or good recognition from its stakeholders. The higher the level of CSR disclosure of a company, the more the company avoids the existence of tax avoidance actions. Keywords: Company size, corporate social responsibility, profitability, leverage, tax avoidance.
KOMPARASI PENILAIAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LPD PECATU DAN MENGWI I Putu Angga Kusuma; I Ketut Sujana
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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This research is a comparative study to find differences in the effectiveness of computer-based accounting information systems on LPD Indigenous Village Mengwi with LPD Desa Adat Pecatu. Variables used to compare the efficacy is eight variables: data security, time, accuracy, variation of the report, relevance, physical comfort, economy and satisfaction pengguna.Metode Data collection is questionnaires and interviews with LPD employee who works in Indigenous Village Mengwi and Pecatu. The population in this study were all employees and employee at Desa Adat LPD Mengwi and Pecatu. The samples used by 74 employees and an employee is working on a computer and is associated with the use of computer accounting information systems, with a purposive sampling method. The analysis technique is the t-test 2 samples. Based on the results there are differences in the effectiveness of the application of computer-based accounting information systems on LPD Indigenous Village Mengwi with Pecatu.
Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar pada Tingkat Pemahaman Akuntansi Ida Ayu Clara Agustin; I Ketut Sujana
E-Jurnal Akuntansi Vol 25 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.v25.i02.p07

Abstract

Accounting understanding is a process of an accounting student in understanding matters related to accounting. Students' accounting understanding is not only shown from the values ??obtained in the course but also influenced by several factors. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting for non-regular students of the 2014 accounting department at the Faculty of Economics and Business at Udayana University. The method of determining the sample of this study uses purposive sampling method using the Slovin formula. Data collection using questionnaires distributed directly to students as many as 126 questionnaires. The data analysis technique used is multiple linear regression. Based on the results shows that emotional intelligence, spiritual intelligence, and learning behavior have a positive effect on the level of understanding of accounting. Keywords: understanding, emotional, spiritual, learning behavior
PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING Rai Surya Saraswati; I Ketut Sujana
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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This study was aimed to assess the effect of tax, bonus mechanism, and tunneling incentive on indication to performs transfer pricing. Secondary data was used by accessing the web www.idx.co.id. The manufacturing companies that are listed in Bursa Efek Indonesia year 2012-2015 was used as population. The sampling technique was purposive sampling. The sample size in amount of 100 observations. Data was collected in non-participant observation method and was analyzed using logistic regression.The results showed that both of tunneling incentive and tax was giving a positive effect on indication to performs transfer pricing while the bonus mechanism didn’t. The determination coefficients was 0.274, means 27.4% of indication to performs transfer pricing was affected by those variable, while the rest was explained by other variables. These results showed there are still many variables beyond this study to explain the transfer pricing.
PENGARUH PARTISIPASI ANGGARAN PADA KINERJA MANAJERIAL PT. BPD BALI CABANG TABANAN: MOTIVASI SEBAGAI VARIABEL PEMODERASI Ni Nyoman Dewi Anggarini; I Ketut Sujana
E-Jurnal Akuntansi Vol 14 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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Purpose of this study was to examine the effect of budgetiparticipation on managerial performance where motivation is used as moderating variables. Data were collected throught questionnaires, interviews, and observations. The first hypothesis tested using simple linear regression analysis techniques and MRA (Moderated Regression Analysis) to test the second hypothesis. Research results show that the budgetaryiparticipation has a positive influence on managerial performance. This means that when the budget increased participation also increased managerial performance. The results of the analysis also showed motivation able to moderate the relationship budgetary participation and managerial performance.
Pengaruh Ukuran Kantor Akuntan Publik , Auditor Switching dan Audit tenure Pada Kualitas Audit Perusahaan Perbankan yang Terdaftar di BEI Eko Kurnia Muliawan; I Ketut Sujana
E-Jurnal Akuntansi Vol 21 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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Akuntan publik memiliki kewajiban untuk menjaga dan meningkatkan kualitas auditnya agar terciptanya kepercayaan publik terhadap keakuratan dan validitas laporan keuangan auditan yang diterbitkan oleh auditor. Kualitas audit digunakan untuk meningkatkan kredibilitas laporan keuangan pengguna informasi akuntansi sehingga dapat mengurangi risiko informasi yang tidak kredibel dalam laporan keuangan bagi para pengguna laporan keuangan. Berdasarkan sudut pandang auditor, audit dinyatakan berkualitas jika auditor memerhatikan standar umum audit yang tercantum dalam pernyataan standar auditing meliputi mutu profesional (profesional qualities) auditor independen, pertimbangan (judgement) yang digunakan dalam pelaksanaan audit serta penyusunan laporan keuangan auditan. Beberapa hal yang memengaruhi kualitas audit adalah ukuran KAP, auditor switchingdan audit tenure. Tujuan dari penelitian ini adalah untuk mengetahui dan membuktikan secara empiris pengaruh dari ukuran KAP pada kualitas audit, auditor switching pada kualitas audit, serta audit tenure pada kualitas audit. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di BEI dengan tahun pengamatan 2011-2015. Jumlah sampel dalam penelitian ini sebanyak 30 perusahaan perbankan. Data dalam penelitian ini merupakan data sekunder berupa laporan keuangan perusahaan yang diperoleh dengan metode observasi non partisipan. Teknik analisis yang digunakan adalah regresi logistik. Berdasarkan hasil analisis yang telah dilakukan, ditemukan hasil bahwa ukuran KAP berpengaruh positif pada kualitas audit, sedangkan auditor switching dan audit tenure tidak berpengaruh pada kualitas audit. Kata Kunci: kualitas audit, ukuran KAP, auditor switching, audit tenure
Pengaruh Sifat Machiavellian, Time Budget Pressure, Loc Pada Dysfunctional Audit Behavior, Akuntan Publik Di Bali AA Istri Pranyanita; I Ketut Sujana
E-Jurnal Akuntansi Vol 26 No 2 (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.v26.i02.p12

Abstract

This study aims to obtain empirical evidence regarding the effect of machiavellian properties, time budget pressure, locus of control on behavioral dysfunctional audit. The population in this study is an auditor who works in a public accounting firm in Bali with a total sample of 54 auditors, taken using a purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The test results show that machiavellian properties, time budget pressure, and external locus of control have a positive effect on behavioral dysfunctional audit. Whereas internal locus of control has a negative effect on behavioral dysfunctional audit. One of the factors that influence this behavior deviation is internal factors, namely personal characteristics, as well as external factors that are in the outside environment of the auditor. Dysfunctional audit behavior can reduce audit quality that has an impact on the auditing profession. Keywords: Dysfunctional audit behavior, machiavellian, time budget pressure
Co-Authors A.A. Ayu Octa Triani AA Istri Pranyanita AAGP WIDANAPUTRA Agus Donny Susanto Akwila Josepina Akwila Josepina Anak Agung Dwi Kristiyanthi Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anasthasia Regina Sukma Anwar Santoso Ayu Listya Adriani Sidartha Ayu Prima Dania Birgita Anggun Putrirosari Christine Novita Malelak Damayanti, Ni Luh Gede Adelia Devi Marlita Martana Dewa Gede Wirama Dewa Nyoman Badera Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ni Putu Wina Purnama Dian Diatmika Swari, Anak Agung Istri DODIK ARIYANTO Eko Kurnia Muliawan Eva Oktavia Ruwu Felicia Elisabeth Winatha Gayatri Gayatri Gayatri Gusti Ayu Made Sari Dewi Gusti Ayu Rai Surya Saraswati I Dewa Gde Nanda Narotama I Dewa Gede Dharma Suputra I Dewa Gede Sudira Putra I Dewa Nyoman Wibawa I G. A. Dewi Adnyani I G. A. Ketut Giantari I Gde Ary Wirajaya I Gusti Ayu Dwi Cahya Dewanti I Gusti Ayu Tirtayani I Gusti Ketut Agung Ulupui I Gusti Ngurah Jaya Agung Widagda K. I Gusti Ngurah Putu Ardiwinata I Gusti Putu Suma Ardana I Kadek Adi Arta I Ketut Suryanawa I Ketut Yadnyana I Made Pradnyana Paradila Pradnyana I Made Sadha Suardikha I Nyoman Wijana Asmara Putra I Putu Agus Atmaja Negara I Putu Angga Kusuma I Putu Gde Sukaatmadja I PUTU SUDANA I Putu Sudana I Wayan Agus Juniarta I Wayan Pradnyantha Wirasedana I Wayan Suartana Ida Ayu Clara Agustin IDA AYU MAS MAY MURTHI Ida Ayu Puspita Trisna Dewi K. Budiartha Kadek Hendra Gunawan Ketut Yoga Permadiswara Komang Risa Rahayu Ningsih Komang Try Bintariyati Luh Gede Rai Rahayu Pradnyani Made Dania Kristiantini Made Gede Wirakusuma Made Suwi Novita Devi Made Yessi Puspitha Maria Maria Ni Kadek Ita Wulandari Ni Ketut Ari Susanti Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Luh Gede Adelia Damayanti Ni Luh Komang Winda Sindu Maharani Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Kaila Shiva Karang Ni Luh Putu Pitayani Vinensya Ni Made Adi Erawati Ni Made Bunga Ayu Cahyani Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Made Dwi Rina Ni Made Dwi Safitri Sadia Ni Made Pradnya Paramithari Ni Nengah Sureni Yuniarthi Ni Nym Ayu Yuliantari W. Ni Nyoman Dewi Anggarini Ni Nyoman Kerti Yasa Ni Putu Ayunda Prihantini Ni Putu Hanna Windu Sari Ni Putu Widya Pancawati Ni Putu Winda Ayuningtyas Ni Wayan Asri Yuni Ni Wayan Desi Putri Utari Noviani, Ni Nyoman Nyoman Dantes Nyoman Natajaya Nyoman Suarjana Prastini, Ni Komang Ditha Putra, Kadek Virginiawan Permana Putri Ellie Rahmawati Putu Agustina Windasari Putu Ayu Pramesti Putu Ayu Satya Mahayani Putu Bayu Andhika Putu Elik Sulistyawati Putu Ika Ristiana Dewi Putu Indira Ratnadewanti Prayoga Putu Javani Sukma K Putu Kintan Maharani Putu Laksmita Dewi Rahmayanti Putu Rendi Suryagung Ryadi Putu Rosayanti Putu Santi Putri Laksmi Putu Santi Putri Laksmi Rai Surya Saraswati Rizky Ardewi Laksmi Sagung Oka Pradnyawati Sang Ayu Putu Dinda Natalia Suharto Suharto Thesia Adi Putri Tri Nindya Dharma Patni Yogantara, Komang Yura Karlinda Wiasa Putri yustiari dewi