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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
 1   2   3 
Search results for , issue "Vol 29 No 1 (2019)" : 30 Documents clear
Pengaruh Gaya Kepemimpinan dan Budaya Organisasi Pada Kinerja Keuangan Dengan Penerapan Good Corporate Governance Sebagai Variabel Moderasi I Nyoman Sudarsana; I.G.A.N Budiasih
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p06

Abstract

This research was conducted to study leadership style and organizational culture on finance by implementing good corporate governance as a moderating variable. The theory used organizational behavior and the theory of conjunction. This research was conducted on 35 LPDs in Denpasar City. The sample in this study amounted to 35 respondents with the sample selection technique used was saturated sampling technique. The data collection method used questionnaire method. The data analysis technique used is the Moderating Regression Analysis (MRA) analysis technique. Research findings prove the variable leadership style and positive organizational culture on financial performance. Good corporate governance is able to moderate the leadership style of financial performance, but is not able to moderate the influence of culture on LPD financial performance in the city of Denpasar. Keywords : Ladership Style; Organizational Culture; Corporate Governance; Financial Performance; LPD.
Job Insecurity Sebagai Variabel Pemoderasi dalam Hubungan Ketidakpastian Lingkungan Pada Kinerja Pegawai Inspektorat Provinsi Bali Tjokorda Istri Chitra Anandari Pemayun; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p26

Abstract

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance. Keywords : Employee Performance; Environmental Uncertainty; Job Insecurity.
Pengaruh Tingkat Pendidikan, Love of Money dan Moral Reasoning Pada Persepsi Etis Mahasiswa Akuntansi Ni Kadek Sri Puspita Dharmayanti; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p16

Abstract

This study took the sample of all active students in the 2016 diploma program, undergraduate accounting undergraduate 2015, PPAK batch 2018, and postgraduate accounting for 2017 Faculty of Economics and Business, Udayana University using probability sampling method with random techniques. Based on the results of calculations with the Slovin formula obtained a sample of 167 people. Data collection in this study using online questionnaire techniques. The results showed that accounting students with a high level of education would also have high perceptions. Accounting students with a high level of love of money will have a low ethical perception. Accounting students with high levels of moral reasoning will have high ethical perceptions. Ethical perception will influence the ethical behavior of accounting students. This means that a high level of education and a high level of moral reasoning will enhance the ethical perceptions of accounting students, while the high level of love of money will affect the low ethical perceptions of students. Keywords : Accounting; Love Of Money; Students; Perception; Moral Reasoning.
Efisiensi Diri Dan Penggunaan Sistem ERP: Peran Mediasi Persepsi Yang Berguna Dan Persepsi Mudah Digunakan Gaby Amandasari
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p22

Abstract

The purpose of this study is to find out how the implementation of ERP in companies affected by self-efficacy employees, as well as the perceived usefulness and perceived ease of use of ERP system. The data were obtained from 70 questionnaires distributed to employess of ERP system users who work in PT. Pembangunan Perumahan (Persero) Tbk, which is one of the companies of ERP users in Indonesia. Inferential statistical analysis used in Structural Equation Model (SEM) with Partial Least Square (PLS) approach. The result of this study shows that ERP system self-efficacy significantly positive affect on ERP system usage mediated by perceived usefulness and perceived ease of use. Keywords : Self-Efficacy; ERP System Usage; Perceived Usefulness; Perceived Ease Of Use.
Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung I Made Yasa Wirama; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p02

Abstract

The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency. Keywords : Management; planning; implementation; reporting; accountability.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol Putu Mira Ayu Ariswari; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p24

Abstract

The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverage, and management ownership on CSR disclosure with company size as a control variable. The number of samples is 48 observations using the nonprobability sampling method. The data collection method used is a nonparticipant observation method. The data analysis technique is multiple linear regression analysis. This study concludes that profitability and management ownership have a positive and significant effect. Meanwhile, leverage does not have aeffect on disclosure of CSR. The results of this study form the basis for management in increasing CSR disclosure for the sustainability of the company. Keywords : Profitability; Leverage; Management Ownership; Disclosure Of Corporate Social Responsibility.
Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan Ni Made Sarasita Novi Paramartha; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p07

Abstract

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements. Keywords : Financial accounting system; budget supervision; report quality.
Profitabilitas Memoderasi Pengaruh Financial Distress pada Opini Audit Going Concern Anak Agung Gde Oka Maheswara; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p27

Abstract

The purpose of this study was to determine the effect of partial financial distress on the going concern audit opinion, to determine the effect of partial profitability on the going concern audit opinion and to know the moderating ability of profitability on financial distress that affects the going concern audit opinion. This research conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The research sample was obtained using purposive sampling technique. Data collection is done by non-participant observation methods. Data analysis techniques are carried out using the method of binary logistic regression analysis. The test results show that financial distress has an effect on the going concern audit opinion, profitability has no effect on the audit opinion, and profitability weakens the effect of financial distress on the going concern audit opinion. Keywords : Financial Distress; Going Concern Audit Opinion; Profitability.
Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Kesesuaian Tugas dan Kenyamanan Fisik Pada Kinerja Karyawan LPD Ni Putu Widiantari; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p17

Abstract

This study aims to obtain evidence regarding the factors that influence the performance of employees in LPD in Badung Regency, which include the effectiveness of the application of accounting information systems, suitability of tasks with information technology, and physical comfort. The study was conducted in the LPD of Badung Regency with a population of 366 people. The sample is determined using a solvin formula which is 191 people. The respondents used in this study were employees who were directly involved with information technology, namely the chairman of the LPD, treasurer, and administration. Multiple linear regression method is a data analysis technique used in this study. The research obtained results that the effectiveness of the application of information technology has a positive influence on employee performance. The suitability of the task with information technology and Physical comfort also shows a positive influence on employee performance. Keywords : Performance; Effectiveness; Tasks Suitability; Comfortness.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Kepemilikan Saham Publik Pada Pengungkapan Corporate Social Responsibility I Komang Gede Surya Andriana; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p08

Abstract

Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably. This study aims to determine the effect of company size, profitability, leverage and public share ownership on CSR disclosures of food and beverage companies. Measurement of index of social responsibility disclosure with Global Reporting Initiative Generation 4.This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2016 period. Samples were selected using purposive sampling and obtained 33 data that met the sample criteria. The research data was analyzed using multiple linear regression methods. The results showed that firm size and profitability had a positive effect on Corporate Social Responsibility disclosure, while Leverage and public share ownership had no effect on the disclosure of Corporate Social Responsibility. Keywords : Corporate Social Responsibility; company size; profitability; leverage; public share ownership.

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