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Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor Eva Oktavia Ruwu; I Ketut Sujana
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p018

Abstract

The research aims to analyze the effect of love of money, religiosity, Machiavellian on auditors' ethical perceptions. The population and sample of this study are auditors who work in Public Accounting Firms in the city of Denpasar, Bali. This study used a saturated sample technique with a large number of samples used, namely 47 respondents. The data analysis technique used is multiple linear regression analysis. The results of the study show that the love of money has a positive effect on the auditor's ethical perceptions. This shows that the higher the love of money, the lower the auditor's ethical perception. Religiosity has a positive effect on the auditor's ethical perceptions. This shows that the higher the religiosity, the higher the auditor's ethical perception. Machiavellian has a positive effect on the auditor's ethical perceptions. This shows that the higher the Machiavellian, the lower the auditor's ethical perception. Keywords: Auditor; Ethical Perception; Love Of Money; Machiavellian; Religiosity.
PENGARUH KEPEMILIKAN INSTITUSIONAL, MANAJERIAL, FREE CASH FLOW PADA NILAI PERUSAHAAN DENGAN VARIABEL INTERVENING KEBIJAKAN HUTANG Ni Made Dwi Safitri Sadia; I Ketut Sujana
E-Jurnal Akuntansi Vol 19 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

The value of company is a proxy that describes the prosperity of our shareholders. This study aimed to get empirical evidence of institutional ownership, managerial ownership and free cash flow in the value of the company with the debt policy as intervening variable. The location of this research manufacturing companies listed in Indonesia Stock Exchange 2013-2015. The population of this study were 93 companies that obtained by using purposive sampling technique. The analysis technique used is path analysis. The results showed that the free cash flow positive effect on debt policy, managerial ownership negative effect on the value of the company, the debt policy has positive effect on the value of the company, the debt policy cannot afford mediates the effect of institutional ownership in the company's value and managerial ownership on enterprise value, debt policy is able to mediate the effect of free cash flow in the company's value.
PENGARUH FINANCIAL RATIO, FIRM SIZE, DAN CASH FLOW OPERATING TERHADAP RETURN SHARE PERUSAHAAN F&B Ni Nym Ayu Yuliantari W.; I Ketut Sujana
E-Jurnal Akuntansi Vol 7 No 3 (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

ABSTRAK Penelitian ini dimaksudkan untuk menganalisa apakah ada hubungan signifikan antara Financial Ratio, Firm Size, dan Cash Flow Operating terhadap return saham. Lokasi penelitian  pada sektor F&B di BEI. Jumlah sampel adalah 45 dengan metode Non Probability Sampling, khususnya Purposive Sampling, dengan  teknik analisis regresi linear berganda.Hasil uji Current Ratio, Total Asset Turnover, dan Ukuran Perusahaan berpengaruh terhadap return saham. Hasil uji Debt to Equity Ratio berpengaruh negatif terhadap return saham, sedangkan Return On Equity dan Arus Kas Operasi tidak berpengaruh secara signifikan Kata kunci: : financial ratios, firm size, cash flow operating and return share
Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran I Dewa Gde Nanda Narotama; I Ketut Sujana
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p02

Abstract

The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates. Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Rizky Ardewi Laksmi; I Ketut Sujana
E-Jurnal Akuntansi Vol 21 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.v21.i02.p19

Abstract

Pendidikan akuntansi di perguruan tinggi ditujukan untuk mendidik mahasiswa agar dapat bekerja sebagai seorang akuntan profesional yang memiliki pengetahuan di bidang akuntansi. Memahami ilmu akuntansi membutuhkan pengetahuan tentang dasar-dasar akuntansi. Dasar akuntansi tersebut digunakan sebagai pedoman dalam melakukan pemahaman terhadap praktik maupun teori yang terkait dengan akuntansi. Pemahaman akuntansi merupakan suatu proses seorang mahasiswa akuntansi dalam memahami hal-hal yang terkait dengan akuntansi. Pemahaman akuntansi seseorang dapat dipengaruhi oleh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual yang ada dalam diri masing-masing. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman akuntansi pada mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana. Metode penentuan sampel yang digunakan dalam penelitian ini yaitu dengan teknik probability sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana secara langsung sebagai responden. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan kecerdasan intelektual dan kecerdasan spiritual memengaruhi pemahaman akuntansi mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana, sedangkan kecerdasan emosional tidak memengaruhi pemahaman akuntansi mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana.
Sistem Pelaporan Pelanggaran, Tata Kelola Yang Baik, dan Budaya Organisasi pada Pencegahan Kecurangan dalam Pengelolaan Keuangan Desa Sang Ayu Putu Dinda Natalia; I Ketut Sujana
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p06

Abstract

The research aims to prove that the violation reporting system, good governance and organizational culture have an effect on preventing fraud in village financial management. The research was conducted in all villages in Badung Regency, with a total sample of 138 respondents, but 129 respondents could process data. The sample technique used is saturated sample technique, so that all members of the population are sampled. The data collection method in this study used questionnaires distributed to respondents with the criteria of being village officials as stipulated in the Regulation of the Minister of Home Affairs of the Republic of Indonesia number 114 of 2014, including village heads, village secretaries, financial officers in each village in the district. Badung. The data analysis technique used is multiple linear regression analysis. The results showed that the violation reporting system, good governance and organizational culture had a positive effect on preventing fraud in village financial management. Keywords: Whistleblowing System; Good Governance; Organizational Culture.
Sistem Informasi Akuntansi, Kualitas Laporan Keuangan dan Sistem Pengendalian Internal Sebagai Variabel Moderasi Akwila Josepina; I Ketut Sujana
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.p14

Abstract

This study aims to determine the effect of Accounting Information Systems on the Quality of Financial Statements moderated by the Internal Control System. The population in this study were all SKPDs in the Denpasar City Government. The sample determination was carried out using the Purposive sampling method. This study uses primary. Respondents in this study totaled 83 respondents. The data analysis method used is Moderated Regression Analysis. The results showed that the Accounting Information System had a positive effect on the Quality of Financial Statements but the Internal Control System was unable to moderate the effect of the Accounting Information System on the Quality of Financial Statements. Keywords: Accounting Information System; Internal Control System; Financial Statements
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN LOAN TO DEPOSIT RATIO PADA PROFITABILITAS Ayu Prima Dania; I Ketut Sujana
E-Jurnal Akuntansi Vol 13 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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Abstract

Profitability indicates how efficiently an LPD has been operating. There are several things that affect the development of profitability LPD include capital adequacy, problem loans and funds from third parties. There are several ratios that are used to measure three things can affect the profitability of an LPD. The ratio of these, capital adequacy ratio, non-performing loans and loan-to-deposit ratio. The purpose of this study was to determine the effect of capital adequacy ratio, non-performing loans and loan-to-deposit ratio on the profitability of LPD in Badung. This research was done on the LPD in Badung. The samples used in this study were 122 LPD. The data used is secondary data and using purposive sampling method in determining the sample. Data analysis techniques used multiple regression analysis. Based on the results of multiple linear regression showed capital adequacy ratio positive effect on the profitability of LPD, non-performing loans have negative effect on the profitability of LPD, loan to deposit ratio has positive effect on the profitability of LPD.
KEMAMPUAN CAPITAL, ASSET, EARNINGS, DAN LIQUIDITY MEMENGARUHI PERTUMBUHAN LABA PADA LPD KABUPATEN BADUNG Ni Made Pradnya Paramithari; I Ketut Sujana
E-Jurnal Akuntansi Vol 17 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

LPD earning growth reflects the improved financial performance LPD and high public confidence and satisfaction of the people. This study aims to test empirically the effect of CAR, KAP, PPAP, ROA, ROA, and LDR LACLR to profit growth. The population in this study were all LPD in the Badung regency period 2011-2013 with a simple random sampling method. Based on the method of determining the sample obtained a sample of 54 LPD, after processing, the data affected by outliers 5 LPD, so that the number of samples to 49 LPD. Data were analyzed using multiple linear regression analysis. The results showed that the CAR, PPAP, ROA, and LACLR positive effect on earning growth. KAP and LDR negative effect on earning growth. BOPO no effect on earning growth.
Examining the Impact of Core Self-Evaluations Personality Model and Leadership Styles on Auditor Performance Ni Putu Widya Pancawati; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p08

Abstract

The performance of auditors is a measure of their competence in completing the audit of a company's financial statements. This study aims to explore the influence of locus of control, emotional stability, self-esteem, self-efficacy, and leadership style on auditor performance, framed within attribution theory. The research was conducted at Public Accounting Firms (KAPs) in the province of Bali, as listed in the 2023 directory of the Indonesian Institute of Certified Public Accountants (IAPI). A total of 78 auditor samples were selected from KAPs in Bali using purposive sampling methods. The analytical technique employed was multiple linear regression analysis. The results indicate that locus of control, emotional stability, self-esteem, self-efficacy, and leadership style each have a positive and significant impact on auditor performance. This study contributes to the existing literature by affirming the significant roles these psychological and leadership factors play in enhancing auditor effectiveness, suggesting that fostering these traits could improve audit quality. Keywords: Locus of control, Emotional Stability, Self Esteem, Self Efficacy, Gaya Kepemimpinan, Kinerja Auditor
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