Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Eka Ardhani Sisdyani
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Partisipasi Penganggaran dan Budget Emphasis pada Senjangan Anggaran dengan Internal Locus of Control sebagai Pemoderasi Ni Kadek Sintya Julia; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p18

Abstract

The purpose of this study was to find out the effect of budgetary participation and budget emphasis on budgetary slack and to find out the ability of the internal locus of control in moderating the influence of independent variables on budgetary slack. This research was conducted in Denpasar City with a total sample of 102 respondents who were determined using a purposive sampling technique. Data collection was carried out using a questionnaire, while the data analysis technique used was Moderated Regression Analysis. Based on the results of the analysis, it is known that budgetary participation has a negative effect on budgetary slack, while budget emphasis has a positive effect on budgetary slack. The existence of an internal locus of control strengthen the effect of budgetary participation and weaken the effect of budget emphasis on budgetary slack. Keywords: Budget Emphasis; Internal Locus of Control; Budgeting Participation; Budgetary Slack.
Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure I Putu Dedy Wijaya Pratama; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p17

Abstract

The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure
Co-Authors I Putu Dedy Wijaya Pratama Ni Kadek Sintya Julia