Articles
<![CDATA[Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45 ]]>
<![CDATA[Nyoman Weda]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[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.i06.p01
<![CDATA[In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.]]>
<![CDATA[Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan ]]>
<![CDATA[Ida Ayu Yuni Pramitha]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 3 (2021) ]]>
Publisher : <![CDATA[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.i03.p08
<![CDATA[Firm value is an important performance indicator for publicly-listed companies. The purpose of this study is to empirically examine the effect of corporate social responsibility disclosure and environmental performance on firm value. Companies in consumer goods listed in Indonesia Stock Exchange are chosen as the focus of the study. Additionally, companies should participate in the Company Performance Assessment Program ranking. Sample is determined by a purposive sampling and data are analyzed with Multiple Linear Regression Analysis. This study concludes that corporate social responsibility disclosure has positive effect on firm value, implying conformity with agency theory, legitimacy theory, and stakeholder theory. Environmental performance is found has no effect on firm value. Practically, this study recommends that intensity of disclosure should be considered as an important part of management strategy in increasing firm value. Keywords: Corporate Social Responsibility Disclosure; Environmental Performance; Firm Value.]]>
<![CDATA[PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR PADA KUALITAS PROSES AUDIT ]]>
<![CDATA[Ni Putu Irma Purnama Sari, I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 3 No 1 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Selama ini kualitas audit belum memiliki definisi yang pasti karena adanya perbedaan penggunaan pendekatan dalam mengukur kualitas audit. Salah satu pendekatan yang digunakan adalah pendekatan yang berorientasi proses. Selain itu, penelitian sebelumnya belum menunjukkan hasil penelitian yang konsisten sehingga penelitian kualitas proses audit masih perlu dilakukan. Kualitas proses audit dipengaruhi oleh kompetensi dan independensi auditor. Objek penelitian ini adalah pengaruh kompetensi dan indepedensi auditor pada kualitas proses audit kantor akuntan publik di Bali. Penelitian ini menggunakan metode kuesioner dan dianalisis dengan teknik analisis deskriptif dan analisis statistik. Hasil penelitian menunjukkan bahwa kompetensi dan independensi auditor berpengaruh pada kualitas proses audit. Sehingga dapat disimpulkan untuk meningkatkan kualitas proses audit maka auditor harus meningkatkan kompetensi dan independensinya. Kata kunci: kualitas proses audit, kompetensi auditor, independensi auditor]]>
<![CDATA[Profitabilitas, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan ]]>
<![CDATA[Nadia Hermawaty]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 5 (2023) ]]>
Publisher : <![CDATA[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.i05.p07
<![CDATA[Firm value is an important indicator for investors as a consideration for investment decisions. The research aims to obtain empirical evidence of the effect of profitability, firm size and disclosure of corporate social responsibility on firm value. This research was conducted on various industrial sector companies listed on the Indonesia Stock Exchange. The sample was determined using a purposive sampling method of 69 observations. The collected data were analyzed by multiple linear regression. The results of the study explained that profitability has a positive effect on firm value, firm size has a negative effect on firm value and disclosure of corporate social responsibility has no effect on firm value. The research results are able to support signal theory and agency theory and can provide information to investors in making investment decisions by linking them to firm value. Keywords: Profitability; Firm Size; Corporate Social Responsibility Disclosure; Firm Value.]]>
<![CDATA[Sustainability Reporting dan Return Saham pada Perusahaan Terindeks IDXQ30 ]]>
<![CDATA[Ni Made Dina Andriani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 9 (2023) ]]>
Publisher : <![CDATA[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.i09.p03
<![CDATA[The issuance of POJK NO.51/POJK.03/2017 resulted in companies having an obligation to prepare sustainability reporting. This research aims to determine the effect of sustainability reporting on stock returns of companies indexed by IDXQ30 in 2020-2021. The analytical method used is multiple linear regression analysis with a sample size of 46. In this research, the company's sustainability reporting is measured by the sustainability reporting disclosure index which refers to the GRI Standards. This research includes control variables for profitability, solvency and company size which aim to increase the statistical power of this research. The results of this research show that sustainability reporting has no effect on stock returns. Sustainability reporting is not yet information that has economic value for investors, so the information in sustainability reporting has not been used as a consideration in investing. Keywords: Sustainability reporting, GRI Standards, stock returns, IDXQ30]]>
<![CDATA[Bahasa InPengaruh Pengalaman, Due Professional Care dan Akuntabilitas Pada Kualitas Auditdonesia ]]>
<![CDATA[Ni Made Widia Iswara Dewi]]>;
<![CDATA[Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 1 (2018) ]]>
Publisher : <![CDATA[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.v22.i01.p17
<![CDATA[Audit quality represents the result of auditor performance in carrying out the task concerned. Audit quality is the result of auditor performance in carrying out the task concerned. Auditors are required to produce high audit quality so as to have a great responsibility to the parties concerned. The purpose of this study to determine the influence of experience, due professional care and auditor accountability on audit quality.Auditors are required to produce high audit quality so as to have a great responsibility to the interested parties. Populations in this study are all auditors who work at Public Accounting Firms in Bali. Respondents are selected using purposive sampling method, and the numbers of samples are 55 respondents. Data were collected by survey questionnaires. Data are analysed using multiple linear regressions. Based on the results of analysis, this study concluded that auditor?s experience, due professional care and accountability has a positive impact on audit quality.Based on the analysis results found that experience, due professional care and accountability have a positive and significant impact on audit quality. This indicates that the higher the experience of the auditor will be the more accountable the decision will be made. The careful use of due care carefully will provide reasonable assurance to the auditor to provide an opinion that the financial statements are free from material misstatements, whether caused by fraud or mistakes. Whereas if the accountability possessed by a high auditor then the results of audits made an auditor can be accounted for. Keywords: Experience, Due Professional Career, Auditor Accountability, Quality Audit]]>
<![CDATA[PENGARUH KEAHLIAN AUDITOR, TEKANAN KETAATAN DAN INDEPENDENSI PADA AUDIT JUDGMENT ]]>
<![CDATA[Made Julia Drupadi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Audit judgment is an objective assessment of an auditor of the information from the audit evidence obtained and influenced by aspects indivindu auditors so as to produce thought or decision on information obtained previously. Auditor expertise, pressure obedience, and independence are aspects indivindu assessed could affect audit judgment. The purpose of this study,was to determine the effect auditor expertise, pressure obedience and independence of the audit judgment. The samples used as many as 57 respondents to the sampling method of determining the sample is saturated. Methods of data collection is done by questionnaire. The data analysis technique used is the technique of multiple linear regression analysis. The results obtained are the expertise and independence of the auditor positive effect on audit judgment. Pressure obedience negative effect on audit judgment.]]>
<![CDATA[RASIO-RASIO KEUANGAN DAN RETURN SAHAM ]]>
<![CDATA[I Gusti Agung Ayu Siska Suandewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to demonstrate empirically the effects of the financial ratios that liquidity ratios, activity ratios, profitability ratios and the leverage ratio on stock returns textile and garment industry in Indonesia Stock Exchange. The research sample was determined by census method by 15 issuers included in the textile and garment industry in Indonesia Stock Exchange with the observation period of five years from 2010 to 2014. Data were analyzed using classical assumption test, multiple linear regression analysis, analysis of determination, test feasibility model (F test) and test hypotheses (t test). The results of this study are as follows: the liquidity ratio has no effect on stock returns. The ratio of activity has no effect on stock returns. Profitability ratios positive effect on stock return of the textile and garment industry in Indonesia. The leverage ratio positive effect on stock return.]]>
<![CDATA[Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak ]]>
<![CDATA[Comera Arihatsu]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 6 (2022) ]]>
Publisher : <![CDATA[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.i06.p02
<![CDATA[This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across all work units of the Directorate General of Taxes in Indonesia which were selected by purposive sampling technique. The data analysis tool used is SEM-PLS. The results showed that perceived convenience and perceived usefulness had a positive effect on user attitudes that led to the use of the Derik application. Meanwhile, computer self-efficacy, result expectations, feelings and user readiness increase user utilization in the use of the Derik application by tax examiners. The results also show that user anxiety has a negative effect on the tax examiner's utilization of the Derik application. Keywords: Social Cognitive Theory; TAM; Derik's Application.]]>
<![CDATA[Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study ]]>
<![CDATA[I Wayan Angga Sudiartama]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 7 (2022) ]]>
Publisher : <![CDATA[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.i07.p03
<![CDATA[This study aims to identify and analyze using a Multiple Case Study on the use of information in the Sustainability Report by investors on the Indonesia Stock Exchange. Types of data, namely opinions, attitudes, experiences, or characteristics of the informants. Informants were determined by Snow Balling sampling. Data were collected through in-depth interviews. The analysis technique is in the form of data reduction, data display, and drawing conclusions. The technique of checking the validity of the data used in this study is a qualitative validity technique. The results show that the information in the Sustainability Report presents company information from various aspects. Starting from internal activities to external activities carried out by the company for social and environmental interests. Investor behavior always considers information related to the company for decision-making analysis. Each investor has their own strategy and has its own portion of the use of information in the Sustainability Report. Keywords: Sustainability Report; Investment Decision; Investor; Multiple Case Study.]]>
