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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 20 Documents
 1   2 
Search results for , issue "Vol 11 No 2 (2015)" : 20 Documents clear
AKUNTABILITAS, TRANSPARANSI, DAN ANGGARAN BERBASIS KINERJA PADA SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR Muhammad Firdiansyah Adiwirya; I Putu Sudana
E-Jurnal Akuntansi Vol 11 No 2 (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

Performance-based budgeting is a budgeting that notices the priority programs and activities. In practice, it takes accountability and transparency so that the quality of the budget in accordance with the goals and objectives. The purpose of this research was to examine the effect of accountability and transparency in performance-based budgeting. This research was conducted in Denpasar by using questionnaires. Multiple linear regression was used as a technique of data analysis in this study. This study concluded that the accountability and transparency has simultaneous positive effect on performance-based budgeting. Partially, transparency has positive influence on performance-based budgeting. This study shows that the respondents have a more skewed perception of transparency compared with accountability.
PENGARUH SIKAP SKEPTISME, PENGALAMAN AUDIT, KOMPETENSI, DAN INDEPENDENSI AUDITOR PADA KUALITAS AUDIT Ni Putu Piorina Fortuna Sari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 11 No 2 (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

This research was conducted to determine the quality of the BPK audit Bali Provincial Legislative measured through attitude of skepticism, audit experience, competence and independence of an auditor. Audit quality is the ability of an auditor to obtain and evaluate audit evidence to find whether there is a discrepancy with the financial statement presentation standards. This research was conducted at the Supreme Audit Board of the Republic of Indonesia Bali Provincial Representative. The number of samples examined as many as 36 people auditor, with saturated sample method that can serve all the population sample. Data collected through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis concluded that the skepticism attitude, competence, and independence have positive effect and significant, while the audit experience has no effect on audit quality.
PENGARUH HUTANG, PROFITABILITAS, DAN TANGGUNG JAWAB LINGKUNGAN PADA CSR DISCLOSURE PERUSAHAAN PERTAMBANGAN Ni Putu Emmy Fibrianti; I Gede Supartha Wisada
E-Jurnal Akuntansi Vol 11 No 2 (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

Corporate social responsibility disclosure has become a matter of disclosure required in Indonesia since the issuance of Undang-Undang No. 40 Perseroan terbatas. This study was conducted to determine the effect of the debt, profitability, and environmental responsibility in the mining company's CSR disclosure. Based on purposive sampling method obtained 10 samples of research that mining companies listed on the Stock Exchange 2011-2013.The analysis technique used is panel data regression model with the Random Effect Model. The results showed that the debt and profitability variables affect the company's CSR disclosure.
PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI candra maha prihantini; ni made adi erawati
E-Jurnal Akuntansi Vol 11 No 2 (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

Budgeting is a political process in which the public sector budget should be informed to the public to be criticized, discussed and given input. The porpused of the aim is to found determinend the effect of budget participation in the appereance of local government officials, as well as to determine the moderating effect of organizational commitment inbudgeting participation in the work of local government officials in the city governmentDenpasar. The Populations in this study amounted to sixteen offices in City GovernmentDenpasar with the respondent amounted to 68 peoples. Data collected by using a questionnaire. Method of determining the sample is purposive sampling by using certaincriteria in its collection. This study tested using moderation regression analysis with theprogram SPSS.The resultsof analysis show that budgetary participation and significantpositive effecst in the appereance of local government officials as well as the commitment tostrengthen the organization is able to moderate  of budget participation on the appereance of local government officials.
PROFITABILITAS, LEVERAGE, PRIOR OPINION DAN KOMPETENSI AUDITOR PADA OPINI AUDIT GOING CONCERN Ni Putu Putri Aryantika; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 11 No 2 (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

Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confidence even go bankrupt. This study aimed to determine the effect of profitability, leverage, prior opinion and auditor competences on a going concern audit opinion. Analyzed by logistic regression concluded that profitability negatively not influence on a going concern audit opinion, leverage and prior opinion influence on a going concern audit opinion and auditor competences influence on a going concern audit opinion.
KANDUNGAN INFORMASI DAN PERBEDAAN ABNORMAL RETURN SEBELUM DAN SETELAH ANNUAL REPORT AWARD I G N Agung Dedy Aristiawan; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 11 No 2 (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

Annual Report Award was an event to the provision of the award to the company which has a good information transparency of the annual financial report as one of the application of the good corporate governance concept. This study aimed to determine whether there is content information of Annual Report Award (ARA) announcements and the difference of abnormal returns before and after the announcement of ARA. The samples in this study is companies that gained champion 1st, 2th and 3rd and listed on the Indonesia Stock Exchange (BEI) from 2009 until 2012. There are 46 companies were then analyzed using t-test to determine whether there is content information and paired sample t-test to determine whether there is a difference of abnormal return before and after the announcement of ARA. The results showed that the ARA announcement contains no information and no significant abnormal return difference between before and after the announcement of ARA.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Ni Putu Yeni Ari Yastini; I Made Mertha
E-Jurnal Akuntansi Vol 11 No 2 (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

The purpose of this research is to examine the effect of Leverage (DER), Dividend Policy (DPR), Profitability (ROA) to firm value at Manufacturing and Mining Companies Listed on BEI Period 2010– 2011, using  multiple linear regression analysis. The results of this research show that DER variable have positive significant to firm value, DPR have not significant effect but have positive coefficient firm value meanwhile profitability variables are shown to have a negative significant effect on firm value.
PENGARUH KREDIT YANG DISALURKAN PADA HUBUNGAN ANTARA DANA PIHAK KETIGA DENGAN PROFITABILITAS Ni Nyoman Ayu Adelina Trisnawati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 11 No 2 (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

Denpasar City has 4 Districts with 35 LPD scattered throughout the Village in the city of Denpasar. LPD has an role in supporting the development of the Village People. Inconsistency of some of the results of previous studies on the effect of third-party funds on profitability, it is important to add in lending as a moderating variable. This study aims to determine the effect of outstanding loans on the relationship between the DPK with profitability. Method of determining the sample in this study is done by using sampling techniques saturated, using the entire LPD in Denpasar listed in LPLPD city of Denpasar. The sample consisted of 105 observations. This study tested using regression analysis moderation with SPSS 15:00  For Windows. From results  of the analysis can be concluded that DPK variable has no effect on profitability, while outstanding loans can be moderate to strengthen the influence of deposits in profitability.
PENGARUH KECUKUPAN MODAL DAN PENYALURAN KREDIT PADA PROFITABILITAS DENGAN PEMODERASI RISIKO KREDIT I Wayan Suardita; I G. A. M Asri Dwija Putri
E-Jurnal Akuntansi Vol 11 No 2 (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 is the ratio to assess the ability of the company makes a profit in matters relating to the sale, as well as capital assets. This study aimed to determine the effect of capital adequacy ratio (CAR) and loan to deposite ratio (LDR) to profitability by NPL as a moderator variable. This research was conducted at the banks listed on the Indonesia Stock Exchange period 2011 - 2013 with a population of 36 banks. This study used a purposive sampling method and 24 companies were set up as the sample with 72 observations. This research analysis techniques using multiple linear regression analysis. The results showed that CAR and LDR positive effect on profitability. Then the ratio of NPL and NPL ratio of the interaction between CAR and the interaction between the NPL ratio of the LDR has a significant effect on profitability.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN PADA OPINI AUDIT GOING CONCERN muhammad Ainun Yaqin; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 11 No 2 (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

Opinion is useful to investors in providing investment, because if given opinion going concern then it becomes a negative signal about the continuity of the business of a company. Financial and non financial factors such as audit tenure, reputation of  public accounting firm, disclosure, liquidity,  the previous audit opinion is have a connection with audit opinion going concern in helping investors predict the survival of a company. This research aims to test the influence of audit tenure, reputation  of public accounting firm, disclosure, liquidity, and the previous  audit opinion against the audit opinion going concern at a manufacturing company listingson IDX in 2010-2013. Method determination of the sample using a purposive sampling techniques where appropriate criteria set retrieved 22 companies. Logistic regression analysis is using this research.. The results of this research suggests that the reputation of public accounting firm and the previous audit opinion influence significantly against audit opinion going concern, whereas tenure, disclosure and liquidity does not audit opinions affect the going concern.

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