Articles
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
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DOI: 10.24843/EJA.2019.v26.i02.p12
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
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
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DOI: 10.24843/EJA.2023.v33.i06.p018
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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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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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
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DOI: 10.24843/EJA.2020.v30.i12.p02
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
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DOI: 10.24843/EJA.2017.v21.i02.p19
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
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DOI: 10.24843/EJA.2022.v32.i12.p06
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
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DOI: 10.24843/EJA.2024.v34.i05.p14
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