cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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 3,329 Documents
 228   229   230   231   232 
INTENSITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: PENGUJIAN DENGAN MANAJEMEN LABA AKRUAL DAN RIIL Putri Setyastrini; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 19 No 1 (2017)
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

Abstract

This research aims to get empirical evidence about the influence of accrual and real earning management on corporate social responsibility disclosure intensity. The study held at winners of Indonesia Sustainability Reporting Award in 2014-2015. Accrual earning management measured by discretionary accrual Kothari model (2005). For real earning management measured by Roychowdhury model (2006) with abnormal cash flow from operation and abnormal discretionary expenses approachment. CSR disclosure measured with GRI G4 Sustainability Reporting Guidelines. Data analyzed by multiple regressions linear analysis. Sample selected with non probability sampling method with purposive technique. The result showed accrual earning management has no impact to CSR disclosure, on the other hand real earning management has positive impact to CSR disclosure. It means CSR disclosure become an entrenchment strategy to hide real earning management that was done by corporate.
FIRM SIZE SEBAGAI PEMODERASI PENGARUH LIKUIDITAS, LEVERAGE, DAN OPERATING CAPACITY PADA FINANCIAL DISTRESS Ni Putu Eka Kartika Kariani; I G.A.N Budiasih
E-Jurnal Akuntansi Vol 20 No 3 (2017)
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

Abstract

Financial distress is a stage of decline in the company's financial condition that occurs prior to the bankruptcy or liquidation. The aim of research to determine the effect of liquidity, leverage, and operating capacity in financial distress with firm size as moderating variables. The study population includes manufacturing companies listed in Indonesia Stock Exchange for the period 2012-2015 as many as 121 companies, and obtained a sample of 13 companies. The method used in this research is purposive sampling method. The hypothesis was tested using moderation regression analysis. The result of the analysis is liquidity and operating capacity has no effect in financial distress, leverage has negative in financial distress. The Effect liquidity and operating capacity in financial distress are not able to be moderated by the variable firm size, the effect of leverage in financial distress is able to be moderated by the variable firm size.
Pengaruh Pelatihan dan Kompleksitas Tugas Pada Efektivitas Penggunaan SIA Rumah Sakit Swasta di Kota Denpasar Gede Bagus Dika Pradana; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 25 No 3 (2018)
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.2018.v25.i03.p14

Abstract

Computer-based accounting information system is the right way to process accounting information systems to be more accurate, effective, and efficient. The purpose of this study was to determine the effect of training and the complexity of the task on the effectiveness of accounting information systems of private hospitals in Denpasar City. This research was conducted in 6 private hospitals in the city of Denpasar. The number of samples was 57 people using the saturated sample method. Data collection using questionnaires. Analysis used multiple linear regression test. Based on the results of the analysis it was found that training had a positive and significant effect on the effectiveness of the use of accounting information systems. This means that the more frequent the training, the higher the effectiveness of the use of accounting information systems. Task complexity has a positive and significant effect on the effectiveness of using accounting information systems. Keywords: training, task complexity, effectiveness of using accounting information systems.
Pengaruh Efektivitas Penerapan SIA, Pemanfaatan TI, Kesesuaian Tugas, dan Keahlian Pemakai Komputer pada Kinerja Karyawan Ni Made Fikiyaya Anjani Dewantari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 27 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.v27.i01.p24

Abstract

The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, utilization of information technology, suitability of tasks and computer user expertise on employee performance. This research was conducted at PT Karya Luhur Permai Denpasar. Based on the results of the study, it was stated that the effectiveness of the application of accounting information systems, utilization of information technology, suitability of tasks and computer user expertise had a positive and significant effect on employee performance. This means that the higher the effectiveness of the application of accounting information systems, the use of information technology, the suitability of tasks and expertise of computer users, to eat employee performance will increase. This research has proven that the effectiveness of the application of accounting information systems, the use of technology, the suitability of tasks and computer user expertise has a positive influence on employee performance, so it strongly supports the concepts of TAM, TPC Theory, and Contingency Theory. Keywords: Accounting information system, computer user expertise, employee performance
PENGARUH PERUBAHAN EARNING PER SHARE, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN PADA RETURN SAHAM Putu Atim Purwaningrat; IGN Agung Suaryana
E-Jurnal Akuntansi Vol 10 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Stock returns are the gains an investor in making an investment as a result of the difference between the sales price and the purchase price. Information profitability so have relevance in estimating returns. This study aims to investigate the influence of changes in EPS, DER, and the size of the company on the stock return of companies in Indonesia Stock Exchange 2011-2013. Based on the criteria in the purposive sampling technique then obtained a sample of 768 companies. The results of the analysis of data based on multiple linear regression found that the partial change of EPS positive effect on stock returns. Variable DER negative effect of firm size variable whereas a positive effect on stock returns.
Pengaruh Kemampuan dan Keterlibatan Pengguna Terhadap Kinerja Sistem Informasi Pengelolaan Keuangan Daerah Putu Bayu Eka Yustikarana; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 27 No 3 (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.v27.i03.p13

Abstract

One manifestation of the application of information technology carried out by the government in the Bali provincial tourism office is improving regional financial management using the Regional Financial Management Information System (SIPKD). Partially needed in the implementation of the system for users who are not involved in the system. Lack of understanding and technical support involving support in the use of SIPKD, which leads to delays in submitting financial reports and answer accountability reports. The aim of the study was to study most user needs and support users in the Regional Financial Management Information System (SIPKD). The method of selecting samples in this study used a saturated sample technique (census). The number of samples in this study were 40 people. Based on published research results regarding the user's ability and positive and significant user support for the performance of SIPKD at the Bali Provincial Tourism Office. Keywords: Use users, user capabilities, SIPKD performance
Pengaruh Kompetensi Karyawan, Motivasi Kerja, Dan Kepuasan Kerja Terhadap Kinerja Sistem Informasi Akuntansi Di LPD Wayan Putra Valentino Anggara; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p29

Abstract

More practical data processing through the application of SIA with application programs, but the level of knowledge of human resources in the field of information technology is still limited. In general, the problems of the LPD in Tegallalang District are caused by a lack of quality human resources. The research objective was to determine the effect of employee competency, work motivation, and job satisfaction on the performance of accounting information systems in the LPD of Tegallalang District. The study population included LPD in Tegallalang District, which numbered 43 LPD. The sampling technique used in this study is a saturated sample technique. The hypothesis was tested using multiple linear regression analysis. The results showed that the influence of employee competency, work motivation, and job satisfaction had a positive and significant effect on the performance of accounting information systems. Keywords: Performance of accounting information systems, employee competencies, work motivation, job satisfaction.
Pengaruh Partisipasi Anggaran dan Gaya Kepemimpinan Terhadap Kinerja Manajerial dengan Job Relevant Information sebagai Pemoderasi Muhammad Syukri; Ni Ketut Surasni; Lalu M. Furkan
E-Jurnal Akuntansi Vol 29 No 3 (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.i03.p06

Abstract

The study aims to reveal the effect of budgetary participation and leadership style on managerial performance as well as the influence of job relevant information in strengthening the influence of budgetary participation relationships and leadership style on managerial performance. Sources of data in the study using a questionnaire distributed to 43 West Lombok Regency OPD. The results showed budget participation and leadership style involved managerial performance and the original sample value showed positive budget participation and leadership style related to the direction of managerial performance, work related information did not support job relevant information did not support improvement of leadership style on managerial performance and sample value Original shows negative. Keywords : Budgetary Participation; Leadership Style; Job Relevant Information Managerial Performance.
Understanding the Meanings and Factors Motivating Academic Fraud: Exploration in Accounting Students Sukma Dephiena
E-Jurnal Akuntansi Vol 30 No 9 (2020)
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.2020.v30.i09.p07

Abstract

The purpose of this research is to depict the understanding of academic fraud and to elaborate the motivation to the perpetrators. This research uses qualitative approach with doing phenomenology variation of qualitative research with interview and literature documentation as the data collection method. The result of this research reveals the academic fraud conducted by the accounting student in breaking the rules, the existence of fraud culture that make student doing the academic fraud, and the ambition that motivate students to do fraud. Therefore, ambition as the motivation factor which underlined the academic fraud can be reduced by increasing the supervising more than usual. In line with the result of research that hopefully can be more contribute in to academic institution for make a better methods to decreasing the number of cheater. Keywords: Academic Fraud; Student Ethics; Fraud Definition; Fraud Motivation.
PENGARUH DEBT TO EQUITY RATIO PADA RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Endah Purwitajati; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 15 No 2 (2016)
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

Abstract

This study was conducted to determine the effect on stock returns DER well as the size ofthe company as a moderating variable DER influence on stock returns. Samples consist of property and real estate companies listed on the Indonesian Stock Exchange (BEI) in 2010-2014 were taken by purposive sampling of 48 companies, but only 25 companies that could be usedas a sample. This research was conducted during 5 years of observation so that the data obtained as many as 125 samples. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the DER positive effect on stock returns. The size of the company used as a moderating variableis declared capable of moderate to weaken the positive effect on stock returns DER.

Page 230 of 333 | Total Record : 3329

 228   229   230   231   232 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue