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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 21 Documents
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Search results for , issue "Vol 11 No 3 (2015)" : 21 Documents clear
ANALISIS KOMPARATIF KINERJA PT. ENA DIVE CENTER DAN PT. NUSA DUA WISATA TIRTA: PERSPEKTIF BALANCED SCORECARD Ni Luh Putu Armi Widnyani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 11 No 3 (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 research was conducted by taking secondary data and primary data. Secondary data is PT. Dive Center and PT. Nusa Dua Water Tourism for 3 years, from 2011-2013, and is the primary data is the result of a questionnaire to the respondents. Variables examined included the performance of a customer perspective, financial, internall business processes, and learning and growth. Assessment of financial performance assessed on the Return on Investment (ROI), customer perspective assessed on Customer Satisfaction Index (IKP), internal business process perspective assessed by SCE (Service Cycle Efficiency) is the coefficient of time in the process of assessment of customer service. Learning and growth perspective assessed from Employee Satisfaction Index (CCI). The results is that there are significant differences between PT. Ena Dive Center and PT. Nusa Dua Water Tourism in performance measurement using the balanced scorecard method.
PENGARUH HARGA EKSEKUSI DAN JUMLAH OPSI SAHAM KARYAWAN (ESOP) PADA KINERJA PERUSAHAAN A.A.Ayu Indah Kartikasari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 11 No 3 (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

Operations of the company are not separated from the principal that the contract between the owner of the company and the agents are employees of the management company. In the course of this contractual relationship often cause problems (conflicts), because of differences in the interests of each of these elements. Factors which often triggers the conflict is the imbalance of information. Principal tackle the problem by creating policies that create a more cooperative agent in conveying information on the conditions of the company. One such policy is that ESOP is an employee stock ownership program that is expected to increase the sense of belonging that can trigger the transparency of information from the employees and ultimately will support the improvement of the performance of the company. This research was conducted on the adoption of the ESOP companies listed on the Stock Exchange from 2000 until 2012. The tests were conducted by using path analysis. The sampling method using purposive sampling method and sample obtained by 43 companies from 53 companies. The analysis showed that the price of execution positive effect on firm performance, in contrast to the number of employee stock options (ESOP) negative effect on the performance of the company.
PENGARUH KOMPENSASI FINANSIAL, KOMPLEKSITAS TUGAS, DAN LOCUS OF CONTROL PADA KEPUASAN KERJA AUDITOR Cok Nirmala Hartha; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 11 No 3 (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 auditors play an important role in business development both in micro and macro. This is due to the auditor's opinion issued on the financial performance of a company will influence the decision-making parties either outside or inside the company. This study was to determine the effect of financial compensation, the job complexity, and locus of control on the job satisfaction of auditors with a sample of nine firm’s public accounting at Bali. This study using parametric inferential statistics and multiple linear regression analysis techniques. Transformation technique using the method of succesive intervals (MSI).Conclusions This study shows that financial compensation, the complexity of the task, and locus of control respectively - each significant positive effect on job satisfaction auditors. This means that the better financial compensation, the more clearly the increasing job complexity and the locus of control, the auditor's increasing job satisfaction
PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA KECAMATAN ABIANSEMAL Kadek Budi Sandraningsih; Asri Dwija Putri
E-Jurnal Akuntansi Vol 11 No 3 (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

Good corporate governance (GCG) is regulations and standards relating to the relationship between management and stakeholders. LPD's success is reflected in the financial performance judged by the level of health. The purpose of this study is to determine the effect of GCG principles of financial performance on the LPD in District Abiansemal Badung regency. The sample used for 34 LPD with 68 respondents. Samples was determined using nonprobability sampling method withasaturatedasamples. The data analysisatechniqueaused is multiple linear regression. Thearesultsaof hypothesisatestin is known that the principles of good corporate governance (transparency, accountability, responsibility, independence, and fairness) positive effect on the financial performance of LPD in District Abiansemal Badung regency
PENGARUH MANAJEMEN LABA, KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY I Gusti Ayu Rika Milanda Sari; Ni Luh Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 11 No 3 (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 (CSR) is a form of social responsibility and a firm commitment to stakeholders and environments around the company. This study aims to determine the effect of earnings management, financial performance, company size and growth on the company's CSR disclosure in mining sector companies listed in Indonesian Stock Exchange from 2008 till 2012. This study uses secondary data such as annual reports and corporate sustainability report mining sector. The study samples consisted of six mining companies listed in Indonesian Stock Exchange from 2008 till 2012 were obtained from the www.idx.co.id websites and corporate websites. The results show that only company size that has a positive effect on CSR disclosure. Other variables such as earnings management, financial performance, and growth of the company have no significant effect on CSR disclosure.
PENGARUH KOMITMEN PROFESIONAL, KELEBIHAN BEBAN KERJA, KONFLIK PERAN DAN LOCUS OF CONTROL PADA KEPUASAN KERJA AKUNTAN PENDIDIK Komang Trisna Aryani
E-Jurnal Akuntansi Vol 11 No 3 (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 aim of researchers to test the accountant educators’s job satisfaction measured through professional commitment, work overload, role conflict and Locus of Control (LOC). Job satisfaction is an affective state that describes the feelings of employees on the job. Job satisfaction is a difference of something that should have been there with something that actually exists. This study was conducted on a number of accounting faculty accountant degree in the Faculty of Economics and Business, University of Udayana. The number of respondents who researched many as 39 people. Methods of sampling using purposive sampling that the sample is determined based on certain criteria. Data collected through questionnaires. With multiple linear regression analysis obtained educators accountant job satisfaction positively influenced by professional commitments while  work overload, role conflict and locus of control respectively have no effect on job satisfaction accountant educators.
PENGARUH AUDIT FEE, GOING CONCERN, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN PADA PERGANTIAN AUDITOR Made Aditya Bayu Pradhana; I.D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 11 No 3 (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

Substitution auditor is a behavior that is done by the company to switch auditors. The research objective was to determine the effect of audit fees, going concern opinion, financial distress, company size and management changes at the turn of the auditor. This type of data is in the form of quantitative audited financial statements 2008-2013 period manufacturing companies listed in Indonesia Stock Exchange. Method of sampling is using purposive sampling, the number of samples 96 companies. Data analysis techniques are logistic regression analysis (logistic regression), because the dependent variable using dummy variables. The results of this study are audit fees, going concern opinion and influence management changes at the turn of the auditor. While financial distress and client company size has no effect on the change of auditors.
PENGARUH FINANCIAL LEVERAGE PADA INCOME SMOOTHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI I Wayan Agus Juniarta; I Ketut Sujana
E-Jurnal Akuntansi Vol 11 No 3 (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 at the companies listed on the Stock Exchange in 2010-2013. The sampling method in this study is purposive sampling metod found 96 companies in the sample. This study used secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). Data analysis used logistic regression analysis and Moderated Regression Analysis (MRA). The results show that the financial leverage had not effect on income smoothing. Good corporate governance proxied with managerial ownership and institutional ownership able to moderate the effect of financial leverage on good corporate income smoothing yet governance proxied by independent directors and audit committee is not able to moderate the effect of financial leverage on income smoothing.
PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, UNTUK MENINGKATKAN INDEKS PEMBANGUNAN MANUSIA Putu Gde Mahendra Putra; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 11 No 3 (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

Human Development is an index that measures the performance of human development indicators measuring them based 3 Life Expectancy, Education and Life Worth. Each region has a source of income derived from revenue (PAD), the General Allocation Fund (DAU) and Special Allocation Fund (DAK), suspected source of revenue that is said to give effect to the Human Development Index (HDI). This study is the conclusion of some of the same research and research objectives were to determine how much revenue, DAU and DAK can increase the HDI. The results show PAD, DAU, DAK significant positive effect on the HDI.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN LEVERAGE PADA KONSERVATISME AKUNTANSI Ni Wayan Noviantari; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 11 No 3 (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 financial report is a picture of a company's performance. Management is given flexibility in choosing accounting methods to be used one by applying the accounting conservatism. The purpose of this study was to determine the effect of financial distress, the size of the company, and leverage on accounting conservatism. Manufacturing companies listed in Indonesia Stock Exchange became the population in this study by the research period 2010-2013. The number of samples analyzed 241 years of the company. Samples were taken with stratified random sampling.Teknik method of analysis used is multiple linear regression analysis technique. The results of this study indicate that the negative impact of financial distress on accounting conservatism, the positive effect of firm size on accounting conservatism, and leverage a negative effect on accounting conservatism.

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