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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 3,329 Documents
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Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran Pada Senjangan Anggaran Dengan Locus of Control Sebagai Pemoderasi Ni Luh Ayounik Mahasabha; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 26 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.v26.i03.p17

Abstract

The purpose of this study is to examine empirically the ability of internal locus of control in moderating the influence of budgeting participation and budget emphasis on budgetary slack. This research was conducted in 37 Badung District Regional Organizations. The number of samples taken was 111 using the purposive sampling method. Data collection was done through questionnaire. The analysis technique used is the absolute value of the difference.. Based on the results of the analysis, it was found that internal locus of control weakened the effect of budgetary participation on budgetary slack. It is shows that the higher budgeting participation causes the higher budgetary slack and will decrease if there is an internal locus of control. However internal locus of control variable does not moderate the effect of budget emphasis on budgetary slack. Keywords: Budgeting participation, budget emphasis, internal locus of control, budgetary slack
Hubungan Kegunaan dan Kemudahan Penggunaan SAIBA dengan Kualitas Laporan Keuangan Kantor Wilayah DJP Bali Budi Ismanto Prasetyo; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 24 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.v24.i03.p05

Abstract

The change in the accounting basis from cash to accrual to accrual basis is due to some things that cash-accrual accounting can not meet. The purpose of this research is to know and analyze the relationship of usability and ease of use of Accounting System of Institution Based Accrual (SAIBA) with quality of financial report of Regional Office of DGT Bali. The population in this study are SAIBA operators from all work unit in DGT Bali Regional Office. The sampling technique used was the census. Data analysis techniques used to test the hypothesis in this study is Spearman Rank correlation analysis. The results show that the strength of the relationship of the SAIBA usability variable with the quality of the financial statements can be classified into very strong relationships, as well as the strength of the relationship of the SAIBA ease-of-use variable with the quality of the financial statements. Keywords: Uses SAIBA, Ease of Use SAIBA, Quality of Financial Statement
PENGARUH PROFESIONALISME, ETIKA PROFESI, INDEPENDENSI, DAN MOTIVASI KERJA PADA KINERJA INTERNAL AUDITOR Meylinda Triyanthi; Ketut Budiartha
E-Jurnal Akuntansi Vol 10 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 aims to determine the effect of professionalism, professional ethics, independence, and motivation on the performance of the internal auditors on a Yamaha dealer in the city of Denpasar. This study was done because of the differences in the ownership and management interests of the company, and therefore the performance of the internal auditors need to be considered for checking and detecting the possibility and the risk incurred by conducting periodic audits and uncover any existing findings. This research was conducted in the entire Yamaha dealer in the city of Denpasar city located in the region include North Denpasar, East Denpasar, West Denpasar, and South Denpasar in 2014 by making the internal auditors as many as 36 people as a sample. Data was coll.ected by d.istributing qu.estionnaires. T.his res.earch u.sing multip.le li.near regre.ssion. Based on the analysis, it is known that the professionalism, professional ethics, independence and motivation positive effect on the performance of the auditor on the Yamaha dealer in the city of Denpasar. Variable professionalism, professional ethics, independence and motivation to contribute as much as 93.6 percent on the performance of the internal auditors.
Pengaruh Kemampuan Teknik Personal dan Dukungan Manajemen Terhadap Kinerja SIA dengan Motivasi Kerja Sebagai Pemoderasi I Putu Kurnia Adhi Parwa; Ni Luh Sari Widhiyani
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.p22

Abstract

Accounting information system performance is a reflection of the level of achievement in using accounting information systems within a certain period. This research aims to know the influence of personal skills and top management supporton accounting information systems performance with the motivation of working as moderation variabel. The population in this research is all employees whouseaccounting information systemin the 26 head office BPR in Gianyar Regency. The sample selection technique used in this research is the purposive sampling technique. Respondents used in this research amounted to 78 respondent. Data analysis technique used in this research is MRA. Based on the results of the analysis it was found that the ability of personal techniques and topmanagement support has a positive effect on accounting information system performance and motivation of working is able to strengthen the relationship of the ability of personal techniques and topmanagement support on accounting information system performance. Keywords: Ability of personal techniques;topmanagement support; motivation of working; accounting information system performance.
Pengaruh Perilaku Oportunistik, Asimetri Informasi, Moralitas Manajemen dan Kesesuaian Kompensasi Pada Praktik Kecurangan Akuntansi Ni Made Dwi Prawitasari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 28 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.v28.i03.p22

Abstract

The purpose of this study was to look at the effect of opportunistic behavior, information asymmetry, management morality, and compensation suitability for accounting fraud practices in the Regional Government of Jembrana Regency. This research was conducted at the Jembrana Regional District Government. The number of samples taken was 108 people, using the purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis found that high opportunistic behavior and high information asymmetry increase the occurrence of accounting fraud in the Jembrana Regency OPD. However, the better suitability of compensation will reduce accounting fraudulent behavior. Keywords : Opportunistic behavior, information asymmetry, management morality, conformity compensation.
Etika Profesi Auditor dalam Nilai Budaya Tri Hita Karana Aida Rakhmawati
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p15

Abstract

Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working. Keywords: Ethics; Auditor; Tri Hita Karana.
PENGARUH FAKTOR-FAKTOR NONFINANSIAL PADA KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN PERUSAHAAN M. N. Reza Pradana Pradana
E-Jurnal Akuntansi Vol 3 No 2 (2013)
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

ABSTRAK Sesuai fakta yang ada ternyata suatu keterlambatan dilakukan oleh beberapa perusahaan go publik di Indonesia. Keterlambatan itu tercermin dari perlakuan perusahaan-perusahaan tersebut dalam mempublikasikan laporan keuangan tahunannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor nonfinansial pada keterlambatan publikasi laporan keuangan tahunan perusahaan. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Sebanyak 110 perusahaan diambil sebagai sampel dengan menggunakan metode purposive sampling. Untuk pemecahan masalah tersebut digunakan teknik analisis regresi linear berganda dan uji t. Hasil pengujian didapatkan koefisien determinasi sebesar 13,4% dan secara parsial opini akuntan publik berpengaruh negatif pada keterlambatan publikasi laporan keuangan tahunan sebesar 1,021.  Berdasarkan hasil analisis, diketahui bahwa kompleksitas operasi perusahaan, umur perusahaan, dan kepemilikan publik tidak berpengaruh signifikan pada keterlambatan publikasi laporan keuangan tahunan  perusahaan sedangkan opini akuntan publik berpengaruh signifikan pada keterlambatan publikasi laporan keuangan tahunan. Kata kunci: kompleksitas, umur, kepemilikan publik, opini akuntan publik, keterlambatan
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing) Ngurah Surya Maotama; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p12

Abstract

The research aims to obtain empirical evidence about the effect of profitability, company size, and managerial ownership on income smoothing practices (Income Smoothing). This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling technique using purprosive sampling method obtained 18 selected companies to be sampled with 3 years of observation so as to get a total sample of 54. Hypothesis testing was tested using logistic regression analysis techniques. positive about income smoothing practices (Income Smoohing). Keywords : Income Smoothing Practices; Profitability; Company Size; Managerial Ownership.
TEKANAN ANGGARAN WAKTU SEBAGAI PEMODERASI PENGARUH PROFESIONALISME DAN PENGALAMAN AUDIT PADA KUALITAS AUDIT Gede Krisna Pradipta; I Ketut Budiartha
E-Jurnal Akuntansi Vol 15 No 3 (2016)
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 professionalism on the quality of the audit, the effect of audit experience in audit quality, whether the time budget pressure moderating influence on the professionalism and experience of audit quality audit. This research was conducted at the public accounting firm in the area of ??Bali. Samples in this study of 44 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires and documentation. Data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 44 respondents, it can be concluded that the professionalism positive and significant impact on audit quality This shows that an auditor has a professional attitude will produce good audit quality. Audit experience but not significant positive effect on audit quality, time and budget pressure as moderating the professionalism and experience of audit, show time budget pressure is not able to moderate.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LOAN TO DEPOSIT RATIO PADA KINERJA KEUANGAN I Gusti Ayu Shinta Meitasari; I Gusti AYu Nyoman Budiasih
E-Jurnal Akuntansi Vol 16 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

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Abstract

This research aim was conducted with the purpose is to determine the effect of firm size, capital structure, and loan to deposit ratio (LDR) to the financial performance of LPD in Jembrana. The sample used in this study is as much as 56 LPD located in Jembrana that meet the criteria of purposive sampling. The analysis technique used in this research is multiple linear analysis. Results of the analysis concludes that the capital structure variables affect the financial performance LPD while variable size companies that proxied by the total variable employees and total assets variable has no effect on the financial performance of LPD. Likewise with variable loan to deposit ratio (LDR), which has no effect on the financial performance LPD in Jembrana.

Page 247 of 333 | Total Record : 3329

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