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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 23 Documents
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Search results for , issue "Vol 12 No 3 (2015)" : 23 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DOSEN AKUNTANSI PADA PERGURUAN TINGGI DI PROPINSI BALI I Gusti Ayu Eka Damayanthi; Ni Ketut Lely Merkusiwati
E-Jurnal Akuntansi Vol 12 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 study wanted to identify and empirically examine the factors that affect the performance professor of accounting at state and private universities in the province of Bali. This research is important to improve the performance of state and private universities lecturers, increasing the competence of graduates and graduates improve stakeholder satisfaction. Based on the background, the purpose of the study was to determine whether the motivation affect performance Accounting lecturer, does affect the performance of Organizational Commitment Accounting lecturer and whether Commitment Accounting Profession affect the performance of lecturers. Research carried out in universities in the province of Bali. The research sample 61 respondents. The research data with the primary data of multiple linear regression analysis. Based on the results of testing the research model factors that affect the performance of the accounting faculty in the province of Bali with a sample of 61 lecturers showed motivation, organizational commitment and the commitment of the profession affect the performance of lecturers. Provide motivation to a very important job to improve performance. Motivation can be given in the form of an award in the form of reward for faculty who have a good performance and panisme for lecturers who violate the rules.
ANALISIS PERBEDAAN JOB STRESS AUDITOR PADA LOCUS OF CONTROL INTERNAL DAN EKSTERNAL Indah Charmanya Isyana Marcheita
E-Jurnal Akuntansi Vol 12 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

Job stress dapat didefinisikan sebagai kesadaran atau perasaan disfungsi pribadi  sebagai akibat kondisi atau kejadian yang dirasakan di tempat kerja, dan juga reaksi psikologis dan fisiologis karyawan yang disebabkan oleh situasi yang dirasa tidak nyaman, tidak diinginkan, atau ancaman langsung di lingkungan tempat kerja karyawan (Montgomery,dkk. 1996). Tujuan penelitian ini adalah untuk mengetahui perbedaan pada individu dengan locus of control internal dan eksternal dengan perilaku kerja (job stress) dari auditor yang bekerja pada kantor akuntan publik di Provinsi Bali. Hasil penelitian ini mengindikasikan bahwa locus of control memiliki peran penting dalam memprediksi job stress. Auditor dengan skor locus of control internal cenderung memiliki tingkat job stress yang lebih rendah di banding auditor dengan locus of control eksternal. Penelitian ini diharapkan dapat membantu manajer dan praktisi sumber daya manusia untuk lebih memahami aspek kepribadian agar dapat mengurangi dampak dari job stress terhadap perusahaan.
Pengaruh Kemampuan Teknik Personal, Program Pelatihan dan Pendidikan, Insentif, dan Partisipasi Manajemen Pada Kinerja Penerapan SIA Ni Wayan Irma Diana Putri; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 12 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

Personal technical capabilities, training and education programs, the provision of incentives to employees, as well as the participation of management is very related to the performance of the application of accounting information systems. This research was conducted at Hotel Star Three, Four, and Five in Denpasar. This study used a sample of 85 employees using purposive sampling method. Used multiple linear regression analysis technique as a method of data analysis. Thus the results showed four independent variables are positive and significant effect on the performance of the application of accounting information systems.
Karakteristik Komite Audit Memoderasi Pengaruh Penerbitan Opini Going Concern Pada Pergantian Auditor Ida Ayu Ismaya Sukrapratiwi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 12 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

Auditors might be switched because of going concern opinion. The audit committee is one of the corporate governance mechanism that is expected to become an independent party that is able to reduce the tendency of the change of auditor. The purpose of this study was to examine the impact of the characteristics of the audit committee as a moderating impact on the going concern opinion publishing auditor turnover, and the relationship of publishing going concern opinion by the auditor turnover. This study was conducted on 136 listed manufacturing companies in BEI from 2010 - 2013, the sample used is 41 companies using purposive sampling. The analysis technique used is logistic regression analysis and Moderated Regression Analysis. The results of this study indicate that the issuance of going concern opinion has no effect on the change of auditors. Characteristics of an audit committee comprised of accounting and financial competency skills, and activities of the audit committee is not able to moderate the effect of the issuance of going concern opinion at the turn of the auditor.
HUBUNGAN KINERJA KEUANGAN DENGAN RETURN SAHAM DIMODERASI OLEH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Luh Kristianti Dewi; Putu D'yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol 12 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 purpose of this study to determine the moderation disclosure of Corporate Social Responsibility on the relationship with the company 's financial performance of stock returns mining company in Indonesia Stock Exchange . Non - probability sampling technique with purposive sampling was used in the form of sampling . Purposive sampling technique is the determination of the sample with the criteria set by the researchers in some specific considerations with 56 sample . Documentation is used as a method of data collection and data analysis techniques using moderated regression analysis and residual . Terms of normality , autocorrelation and heteroscedasticity are covered by the research data .This study suggests the results of the interaction between financial performance variables ( X1 ) and CSR ( X2 ) indicates the disclosure of CSR is not able to strengthen the company 's financial performance relationship influences on stock returns
Reaksi Pasar pada Pengumuman Dividen dengan Profitabilitas sebagai Pemoderasi di BEI Ina Intan Dortianti Larimanu; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 12 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 with the aim of knowing the market reaction which occurs during the announcement of a cash dividend to profitability as moderating in the Indonesia Stock Exchange (IDX), where profitability is measured as return on assets. The sample in this study 699 companies that announced a cash dividend and 123 companies that meet the criteria sampling. Data analysis using moderate regression analysis. The results of the analysis concludes that the market reacted positively to the announcement of dividends and profitability weakened the market reaction to the announcement of the dividend on the company listed in Indonesia Stock Exchange (IDX).
MODERASI GOOD CORPORATE GOVERNANCE PADA PENGARUH ANTARA LEVERAGE DAN MANAJEMEN LABA Putri Puspita; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 12 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

Laporan keuangan merupakan salah satu sumber informasi bagi stakeholder dalam menilai kinerja manajemen perusahaan atas tanggung jawab yang sudah dilaksanakan. Manajemen laba merupakan cara yang dilakukan manajemen untuk mempengaruhi jumlah laba di laporan keuangan, sehingga membuat laporan keuangan akan baik demi kepentingan manajemen. Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh leverage pada manajemen laba dan untuk mengetahui apakah good corporate governance mampu memoderasi hubungan leverage dan manajemen laba.Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di BEI periode 2009-2013. Sampel ditentukan dengan menggunakan metode purposive sampling. Jumlah sampel yang terpilih adalah 43 perusahaan amatan. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA), terlebih dahulu dilakukan analisis faktor untuk menentukan faktor GCG. Berdasarkan analisis yang telah dilakukan, penelitian ini membuktikan bahwa leverage berpengaruh positif pada manajemen laba dan GCG mampu memperlemah pengaruh leverage pada manajemen laba.
PENGARUH MANAJEMEN MODAL KERJA PADA PROFITABILITAS PERUSAHAAN MANUFAKTUR Ni Made Rustia Dewi; I Gede Supartha Wisadha
E-Jurnal Akuntansi Vol 12 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 purpose of this study is to examine the effect of working capital management on the profitability of manufacturing companies listed in Indonesia Stock Exchange in 2011-2013 period. The independent variables tested are average collection period (ACP), inventory turnover in days (ITID) and the average payment period (APP) while the dependent variable in this study is profitability that proxied by gross profit margin (GPM). These samples included 61 companies with nonprobability sampling method. Data were analyzed using multipe linear regression analysis technique. The result show that the average collection period (ACP) inventory tuenover in days (ITID), and the average payment period (APP) had a negative effect on profitability.
PENGARUH KOMPETENSI, MOTIVASI, KOMITMEN ORGANISASI PADA KINERJA DEWAN KOMISARIS BPR SEKABUPATEN GIANYAR Ni Wayan Dian Purwanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 12 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 purpose of this study was to determine the effect on the performance of the Board of Commissioners Competence BPR All Gianyar regency, to determine the effect of motivation on the performance of the Board of Commissioners of BPR All Gianyar and to determine the influence of Organizational Commitment on the performance of the Board of Commissioners of BPR All Gianyar regency. The samples used in this study were 52 respondents using sampling methods are porpusive sampling method. Data collected through documentation and questionnaires. Technical analysis of the data used in this research is multiple linear regression. Based on the test results show that the Competence (X1), motivation (X2) and Organizational Commitment (X2) effect on the performance of the board of commissioners of rural banks Entire Gianyar.
Pengaruh Umur Perusahaan dan Audit Tenure pada Kecepatan Publikasi Laporan Keuangan Irafitriana Jeva N.; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 12 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

Time of publication of financial reports is an important characteristic for accounting information because the promptly available historical information will influence the users of financial reports in economic decision-making process. The objective of this research was to determine the effect of firm age and audit tenure to the time of publication of financial reports. Total samples taken 93 firms listed in Indonesia Stock Exchange (IDX)  for three years. Samples in this research were taken by probability sampling method using stratified random sampling. Multiple linear regression was the analysis technique used in this research. Based on the analysis results it was found that the firm age influenced positively on the time of publication of financial reports. This proved that the older the firm age then its time of publication of financial reports increased or tended to increase. On the other hand, the audit tenure influenced negatively on the time of publication of financial reports. This indicated that the longer the audit tenure, the time of publication of financial reports to IDX decreased or tended to decrease.

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