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Kredit Bermasalah, Dana Pihak Ketiga, Biaya Operasional, Pendapatan Operasional dan Profitabilitas di Lembaga Perkreditan Desa Ni Wayan Asri Yuni; I Ketut Sujana
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p18

Abstract

The study aims to determine the effect of non-performing loans, third party funds, and operational income operating costs on profitability in Village Credit Institutions (LPD) throughout Ubud district. The population in this study were all LPDs in the entire District of Ubud, totaling 32 LPDs. The sampling technique used is saturated sampling. The data obtained were analyzed using multiple linear regression analysis. The results showed that non-performing loans and operating income operating costs had no effect on profitability at LPDs throughout Ubud district. Third party funds have a positive effect on profitability in LPDs throughout the Ubud district. Keywords: Non-Performing Loans; Third-Party Funds; Operating Expenses Operating Income; Profitability
Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance Ni Putu Winda Ayuningtyas; I Ketut Sujana
E-Jurnal Akuntansi Vol 25 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p10

Abstract

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability
PENGARUH PARTISIPASI ANGGARAN, KEPUASAN KERJA DAN KINERJA MANAJERIAL DI PT. (PERSERO) ANGKASA PURA I NGURAH RAI BALI Ni Kadek Ita Wulandari; I Ketut Sujana
E-Jurnal Akuntansi Vol 4 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 Tujuan penelitian ini adalah melakukan kajian pengaruh dari partisipasi anggaran terhadap kepuasan kerja dan implikasinya terhadap kinerja manajerial di PT. (Persero) Angkasa Pura I Bandar Udara Ngurah Rai-Bali. Jumlah sampel yang digunakan sebanyak 32 responden. Metode analisis data yang digunakan adalah analisis path. Hasil uji menunjukkan partisipasi anggaran berpengaruh terhadap kepuasan kerja dengan nilai sebesar 58,9 persen yang artinya 58,9 persen kepuasan kerja dipengaruhi oleh partisipasi anggaran. Kepuasaan Kerja berpengaruh terhadap kinerja manajerial dengan nilai sebesar 24,8 persen yang artinya 24,8 persen kinerja manajerial dipengaruhi oleh kepuasan kerja. Partisipasi anggaran berpengaruh terhadap kinerja manajerial dengan nilai sebesar 12,9 persen yang artinya 12,9 persen kinerja manajerial dipengaruhi oleh partisipasi anggaran. Kata Kunci: partisipasi anggaran, kepuasan kerja, kinerja manajerial
Budaya Catur Purusa Artha Memoderasi Love of Money dan Sifat Machiavellian, Terhadap Indikasi Fraud Komang Risa Rahayu Ningsih; Ketut Budiartha; I Ketut Sujana; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p11

Abstract

This study aims to analyze the effect of Love of money and Machiavellian nature on indications of fraud, as well as to test whether the Catur Purusa Artha culture is able to weaken this influence. The research was conducted on GSM BUMDes spread across Buleleng Regency with a total sample of 95 respondents who were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian nature had a positive effect on indications of fraud. This means that the higher the love of money owned by BUMDes managers, the higher the tendency to indicate fraud. The Catur Purusa Artha culture is able to weaken the influence of love of money on indications of fraud. Which means that the attitude of Love of money accompanied by the practice of good values ??of Catur Purusa Artha can reduce the negative influence of the attitude of Love of money on indications of fraud. Meanwhile, the Catur Purusa Artha culture does not moderate the Machiavellian influence on indications of fraud. This means that Catur Purusa Artha does not have an impact on the Machiavellian influence on indications of fraud. Keywords: Love of Money; Machiavellian; Catur Purusa Artha Culture; Fraud.
Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility Ketut Yoga Permadiswara; I Ketut Sujana
E-Jurnal Akuntansi Vol 25 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.v25.i01.p26

Abstract

The emergence of awareness that production activities will indirectly affect the environment eg deforestation, waste disposal, air pollution and so forth. It makes the company obliged to take responsibility for its activities. The purpose of this study is to obtain empirical evidence of the influence of the level of profitability, firm size, management ownership and media exposure on CSR in the annual report of manufacturing companies listed on Indonesia Stock Exchange. The method of determining the sample used is purposive sampling. Number of companies that meet the criteria are 22 manufacturing companies listed on the IDX 2014-2016 year with 66 amount amatan.Teknik data analysis used is Multiple Linear Regression.Based on the analysis, it is known that profitability, firm size and media exposure have a positive effect on disclosure of corporate social responsibility. The results of this study also show that management ownership has no effect on corporate social responsibility disclosure. Keywords: profitability, firm size, management ownership, media exposure, corporate social responsibility
ANALISIS FAKTOR KINERJA YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA I Kadek Sutika, I Ketut Sujana
E-Jurnal Akuntansi Vol 5 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 Profitabilitas pada LPD merupakan kemampuan LPD dalam menghasilkan laba dari aktifitas operasionalnya.Agar LPD memperoleh profitabilitas tinggi, maka suatu LPD perlu memperhatikan factor-faktor yang mempengaruhi profitabilitas.Penelitian ini dilakukan di LPD Kecamatan Ubud Kabupaten Gianyar.Jumlah sampel yang diambil sebanyak 100 sampel LPD, dengan metode purposive sampling. Pengumpulan data dilakukan dengan metode observasi non partisipan.Teknik analisis yang digunakan adalah analisis linear berganda.Berdasarkan hasil analisis ditemukan bahwa tingkat perputaran kas, penyaluran kredit dan efektivitas pengelolaan hutang berpengaruh positif dan signifikan, sedangkan tingkat kecukupan modal berpengaruh negatif dan signifikan terhadap profitabilitas LPD.Sementara tingkat pertumbuhan jumlah nasabah tidak berpengaruh signifikan terhadap profitabilitas LPD.Hal ini menunjukkan bahwa meningkat ataupun menurunnya tingkat pertumbuhan jumlah nasabah, tidak mempengaruhi tingkat profitabilitas suatu LPD. Dan apabila semakin tinggi tingkat perputaran kas, penyaluran kredit dan efektivitas pengelolaan hutang, akan semakin tinggi pula tingkat profitabilitas LPD. Namun semakin tinggi tingkat kecukupan modal, maka profitabilitas LPD akan semakin menurun. Kata kunci: tingkat perputaran kas, penyaluran kredit, efektivitas pengelolaan hutang, kecukupan modal, pertumbuhan jumlah nasabah, profitabilitas
PENGARUH NILAI SAHAM, PROFITABILITAS DAN PAJAK PENGHASILAN TERHADAP PERATAAN LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Suharto Suharto; I Ketut Sujana
E-Jurnal Akuntansi Vol 17 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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Abstract

Research on smoothing earnings and the factors that influence is very important in order to avoid asymmetries of information contained in the financial statements to the media for investors and principals to assess the performance management of a company. This study aims to provide empirical evidence of the influence of shareholder value, profitability and income tax on income smoothing practices. This study uses data on properties and real estate companies listed on the Indonesia Stock Exchange 2010-2014. The samples in this study using purposive sampling method. The number of observations in this study of 135 sample. Technical analysis of the data used is the logistic regression analysis. Based on the analysis found that the value of shares and the income tax has no effect on income smoothing. While the profitability of a positive effect on income smoothing.
Peran Etika Profesi Memediasi Pengaruh Skeptisisme, Keahlian pada Ketepatan Pemberian Opini Auditor pada KAP Bali Putu Ika Ristiana Dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p22

Abstract

The company's need for auditing of its corporate activities demonstrates the importance ofauditing services (accountants) who are competent to assist in conducting the examination.An accountant in conducting the audit is required to pay attention to the accuracy of givingopinion. The purpose of this study is to analyze the role of professional ethics mediate theinfluence of professional skepticism of auditors and audit expertise on the accuracy ofgiving opinion by auditors at Public Accounting Firm in Bali. This research was conductedin all Public Accounting Firm in Bali as many as seven offices in Bali Region 2017 withauditor as much as 73 people. Using sample with saturated sample method. Data collectionmethod was done by distributing questionnaires and data analysis techniques using pathanalysis technique. Based on the analysis result, professional skepticism of auditor andaudit skill have positive effect on the accuracy of giving opinion of auditor at PublicAccountant Office in Bali. Professional ethics is able to mediate the positive influence ofauditor professional skepticism and audit expertise on the accuracy of providing auditoropinion on Public Accounting Firm in Bali.Keywords: Professional ethics, auditor professional skepticism, audit expertise, theaccuracy of opinion giving
PENGARUH PERTUMBUHAN KREDIT, DANA PIHAK KETIGA, DAN APLIKASI SISTEM INFORMASI AKUNTANSI PADA KINERJA OPERASIONAL Putu Bayu Andhika; I Ketut Sujana
E-Jurnal Akuntansi Vol 14 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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Abstract

This study aims to determine the effect of credit growth, third-party funds, and accounting information system applications on operating performance LPD In Badung 2011-2013, The number of samples of this study was 78 LPD in Badung use probability sampling method with the formula slovin. Data collection was done by using non-participant observation. The data analysis technique used this research is multiple linear regression analysis. The results showed that (1) credit growth positive effect on operating performance , (2) growth of deposits positive effect on operating performance, (3) the growth of savings positive effect on operating performance, (4) the application of accounting information system has positive influence on operational performance
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS PADA PRAKTIK PERATAAN LABA DENGAN JENIS INDUSTRI SEBAGAI VARIABEL PEMODERASI DI BURSA EFEK INDONESIA yustiari dewi; 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

Earnings management strategies most enduring over time is income smoothing. Income information from the financial statements to be a reference for management to perform income smoothing practices. The purpose of the study was to determine the effect of firm size and profitability on income smoothing practices by industry type as a moderating variable. 56 samples selected by purposive sampling method. Hypothesis testing using logistic regression analysis associated with the dependent variable is a dummy variable.The results of the analysis are firm size and profitability of the practice of income smoothing effect, while the industry is not able to moderate the type of firm size and profitability of the practice of income smoothing.
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