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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 30 Documents
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Search results for , issue "Vol 18 No 2 (2017)" : 30 Documents clear
PENGARUH LOCUS OF CONTROL, PENGALAMAN KERJA, TIME BUDGET PRESSURE DAN MOTIVASI AUDITOR PADA KUALITAS AUDIT I Gede Karma Yudha Permana Putra; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

Factors affecting Quality Audit is the locus of control, work experience, Time budget pressure and motivation auditor.Tujuan this study was to determine the effect of locus of control, work experience, time budget pressure and motivation auditors on audit quality in the public accounting firm of Bali Province. Research tool used is multiple linear regression analysis, F test and t test. The location of this research carried out at the Bali Provincial Office Public Accountant registered in IAPI.Responden in this study were 94 auditors. The object of this study is Locus Of Control, Work Experience, Time Budget Pressure and Motivation Auditor on Audit Quality. Based on the analysis it can be concluded that the variable locus of control, work experience and motivation auditor positive effect on quality of audit.Sedangkan variable Time Budget Pressure negatively affect audit quality.
KEMAMPUAN KECUKUPAN ANGGARAN MEMODERASI PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN Vazria Ulfa Liandini; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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 aimed to get empirical evidence of the effect of budgetary participation on budgetary slack and moderating influence of the adequacy of the budget as budgetary participation influence on budgetary slack. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study are managers and employees involved in the budgeting process at 126 construction companies in the city of Denpasar. Samples in this research that 39 construction companies in the city of Denpasar with purposive sampling method. The data collection by questionnaire. Data analysis technique used is a simple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research showed that budgetary participation variable significant positive effect on budgetary slack. Variable of the adequacy of the budget weaken the influence of budgetary participation on budgetary slack.
REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE I Putu Gde Chandra Artha Aryasa; I G N Agung Suaryana
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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 are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.
SISTEM INFORMASI SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS AUDIT DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Ni Putu Trisna Deviani; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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 aims to determine the effect of audit complexity, time budget pressure on audit quality with an understanding of information systems as moderating the public accounting firm in Bali. Data collection method used was a questionnaire with non-probability sampling technique and get 58 samples. Data analysis technique used is multiple linear regression and Moderated Regression Analysis. The results of this study indicate that the complexity of the audit and the time budget pressure negatively affect audit quality. This shows that the higher complexity of the audit and the time budget pressure in the process of auditing the quality of the audit could decrease, in addition to the understanding of the information system is not moderating influence of the complexity of the audit on the quality of the audit, but the understanding of information systems to moderate the influence of time budget pressure on audit quality
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI PADA KINERJA ORGANISASI DENGAN MOTIVASI KERJA SEBAGAI PEMODERASI I Kadek Jati Asmara; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

Purpose of this study to determine effect of transformational leadership style on performance LPD, LPD organizational culture on performance, and motivation moderate relationship of transformational leadership style on performance LPD and LPD organizational culture on performance. The study was conducted at LPD in Badung. The sample is determined by probability sampling method with stratified random sampling technique proportiante obtain sample 55 LPD. Data analysis technique is Moderated Regression Analysis. The analysis showed that transformational leadership style no effect on performance of organization, organizational culture no effect on performance of organization, motivation not able moderate influence of transformational leadership on organizational performance. Motivation able  moderate organizational culture on organizational performance.
PENGARUH BUDAYA ORGANISASI, STRES KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI I Gede Sudha Cahyana; I Ketut Jati
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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 more complex the business world and the growing demand for transparency and accountability demands optimal performance of employees. Employee performance based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of organizational culture, job stress and job satisfaction to employee performance. This research was conducted on the Tax Office Primary in East Denpasar in 2016. The samples used 70 employees to participate in this study. The sample in this study was determined by single random sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression. Based on the results of multiple regression analysis with significance level of 5 percent, then the results of this study show that organizational culture have positive influence on employee performance, variable job stress have positive effect on employee performance, job satisfaction have positive effect on employee performance.
GAYA KEPEMIMPINAN DEMOKRATIS MEMODERASI PENGARUH ASIMETRI INFORMASI DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN Linda Lestiana; Maria M ratna sari
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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 determine the leadership style of moderating influence of asymmetry of information and organizational culture on budgetary slack in work units (SKPD) the city of Denpasar. This study was conducted on 34 SKPD contained in Denpasar city administration. The population of this research is the Head of the fields / part, Head of the sub-section and section chief at the Regional Work Units Denpasar. The sampling method used in this study is saturated samples. The data collection is done by using a survey method using a questionnaire. Data analysis technique used isMRA. Based on the results of analysis show that information asymmetry positive influence on budgetary slack. Organizational culture negative influence on budgetary slack. Democratic leadership style was not able to moderate the influence of asymmetry of information on budgetary slack. However able to moderate the influence of organizational culture on budgetary slack.
SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS TUGAS DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT I Made Toni Iriantika S; I Ketut Budiartha
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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 obtain empirical evidence of the influence of the complexity of the task, the pressure obedience and professional skepticism ability to moderate the effect of task complexity and adherence pressure on audit judgment. This research was conducted at the Regional Public Accounting Firm Bali in 2016. The number of samples taken 43 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. This study uses analysis techniques Moderated Regression Analysis. According to the research found that the complexity of the task variable positive effect on audit judgment, variable pressure observance negative effect on audit judgment, professional skepticism variable able to moderate the effect of task complexity and adherence pressure on audit judgment with adjusted R2 of 50.5 percent.
FEE AUDIT SEBAGAI PEMODERASI PENGARUH AUDITOR SWITCHING DAN AUDIT TENURE PADA KUALITAS AUDIT David Lee; I Made Sukartha
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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 aimed to get empirical evidence audit fee as the moderating influence of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 198 companies. Quality audits in this study using a proxy earnings surprise benchmark. Data analysis technique used is the logistic regression analysis. The results showed that the auditor switching does not affect the quality of the audit, audit tenure positive effect on the quality of the audit, the audit fee was not able to moderate the effect of switching auditors on audit quality and audit fees are not able to moderate the influence of audit tenure on audit quality.
PERAN MAHASISWA AKUNTANSI SEBAGAI PENDORONG USAHA MIKRO KECIL MENENGAH BERSAING DALAM ERA MASYARAKAT EKONOMI ASEAN Desak Nyoman Tri Rani Putri; Putu Ayu Anggya Agustina
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

ASEAN Economic Community (AEC) is a community that has direction to built an integrated economic region by reducing trade transaction costs, fixing trade and business facilities also improving competitiveness Micro Small Medium Entreprises (MSME) sector. Indonesia is a part of AEC has a large quantity of MSME sector but not followed by equal quality. MSME, especially micro and small scale has some barriers in a few issues, one of them is minimum access to finance because of accountancy lack comprehension in recording business transaction. To do a solving model needs role of accountant and accountancy. Student of accounting as a part of it will show their roles in Accounting Students’ modified “KKN” that will become a massive action, step by step and continue to force SMSE to be able to compete in AEC through every step that suitable to Accounting Standard as appointed.

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