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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 PELATIHAN DAN PENDIDIKAN, PENGALAMAN KERJA DAN PARTISIPASI MANAJEMEN PADA EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Wayan Lisna Widyantari; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 17 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 aimed to determine the effect of training and educational programs, personal work experience and participation in the management of Usage Effectiveness of Accounting Information Systems. The theory used in this research is the theory of Technology Acceptance Model (TAM) The population in this study were all LPD in the district of Ubud as many as 32 LPD. This study using purposive sampling method. The data collected by interviews, questionnaires and documentation. The data analysis used is multiple linear regression analysis. The results showed that the training and education programs, work experience and management participation has  positive influence on the effectiveness of the use of Accounting Information Systems (LPD studies in Ubud sub district). Results of the analysis showed that their training and education programs, personal work experience, and management's participation will be more effective in the use of accounting information systems to produce an update.
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KETERLIBATAN PENGGUNA, PROGRAM PELATIHAN TERHADAP KINERJA SIA PADA BPR DI KEDIRI Putri Syintia Wulandari; Gede Juliarsa
E-Jurnal Akuntansi Vol 19 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

Assessment performance of Accounting Information Systems used by company is very important to know. SIA performance can not be separated from the factors that can affect it. This study was conducted to determine the effect of top management support, user involvement in the application of the system, and user training program on performance SIA BPR district of Kediri, Tabanan regency. Sampling technique used is the census sampling technique (saturated sample) and get 60 samples. The data collection is done by survey method, which is distributing questionnaires to employees who work with computerized systems on BPR in the district of Kediri. In this research, engineering analysis conducted is multiple linear regression analysis. The analysis showed that the top management support, user training programs, and the involvement of users in the application of the system positively affects to performance of Accounting Information System.
PENGARUH SISTEM PENGHARGAAN, TOTAL QUALITY MANAGEMENT (TQM), SISTEM PENGUKURAN KINERJA DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAGERIAL Ni Putu Linda Rosalina Indah Swari; I Wayan Pradyanantha Wirasedana
E-Jurnal Akuntansi Vol 21 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

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Abstract

Penerapan sistem penghargaan didalam perusahaan akan dapat meningkatkan kualitas kinerja dari para individu dalam perusahaan karena dengan adanya reward berarti mereka mendapatkan suatu penghargaan yang layak atas hasil kinerjanya. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh sistem penghargaan, total quality management (TQM), sistem pengukuran kinerja dan ketidakpastian lingkungan terhadap kinerja manajerial. Penelitian ini dilakukan dengan cara mengunduh data melalui situs resmi Disparda Badung. Sampel yang di gunakan sebanyak 140 hotel berbintang di Kabupaten Badung dari populasi sebanyak 155 hotel, menggunakan metode non probability sampling dengan teknik purposive sampling. Teknik analisis data yang di gunakan adalah Teknik Analisis Linier Berganda. Berdasarkan hasil analisis penelitian ditemukan bahwa sistem penghargaan, total quality management (TQM), sistem pengukuran kinerja, dan ketidakpastian lingkungan berpengaruh terhadap kinerja manajerial. Penelitian ini, diharapkan dapat bermanfaat sebagai bahan pertimbangan dalam praktek akuntansi manajemen pada hotel berbintang di Kabupaten Badung.
Pengaruh Asimetri Informasi Pada Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi Pande Putu Surya Septiadi; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 12 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

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Abstract

With the information asymmetry, management of companies tend to present information that is not true. The purpose of this study is to determine the effect of information asymmetry on earnings management and the impact of interaction between corporate governance mechanisms to information  asymmetry on earnings management. This study uses a modified jones model to calculate discretionary accruals which become a proxy for earnings management. For corporate governance mechanism is proxied by the composition of the board of directors, board size, the size of the audit committee, and managerial ownership. The sample of this study is a company registered in the Business Index 27 in the Indonesia Stock Exchange. Regression analysis used is the interaction. Based on the discussion of research results prove that the positive effect of information asymmetry on earnings management. This study also indicate that the composition of the board of directors and the size of the audit committee able to moderate (weaken) the relationship of information asymmetry on earnings management, while other proxies such as board size and managerial ownership is not able to moderate the relationship information asymmetry on earnings mana.gement.
Pengaruh Asimetri Informasi Pada Senjangan Anggaran dengan Kejelasan Sasaran Anggaran dan Komitmen Organisasi Sebagai Pemoderasi Ni Made Kusuma Ayuni; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 22 No 1 (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.v22.i01.p19

Abstract

Budget is a future financial plan that covers management's expectations of revenue, expenses and other financial transactions within a year. The budget of a public organization includes plans on how much the plan will cost and how much money and how to fund money to realize the plan. Budgetary slack is a gap by managers or subordinates in participating to budget by giving budget estimates that do not fit the actual situation. This study aims to determine the effect of information asymmetry on budgetary slack, with clarity of budget target and organizational commitment as a moderating variable. This research was conducted at the regional device work unit of departement in Tabanan Regency. The population in this study are 19 departement and the number of samples studied were 57 people. The technique of determining the sample used in this study is saturated samples method that all the population can be used as research samples. Respondent of sample in this research is head of department, head of sub. general and planning section, and head of sub. financial department. Data collection was done through questionnaires. Data analysis techniques used are simple linear regression analysis and moderated regression analysis. Based on the results it is concluded that the information asymmetry has a positive effect on budgetary slack, the clarity of the budget target has negative effect (weakening) the relationship of information asymmetry on budgetary slack, and organizational commitment does not moderate the relationship of information asymmetry at budgetary slack of Tabanan District Government. Keywords: information asymmetry, budgetary slack, clarity of budget target, organizational commitment.
PENGARUH OWNERSHIP RETENTION, LEVERAGE, TIPE AUDITOR, JENIS INDUSTRI TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL kadek sintya kumala; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 14 No 1 (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

Intellectual capital is an asset wealth of human resources in which the asset has a role in the operation of a company which will have an impact on increasing the value of the company that awakened the motivation for creating a competitive advantage. The purpose of this study was to obtain empirical evidence related to the effect of ownership retention, leverage, auditor type, industry type on intellectual capital disclosure. The data used in this research is secondary data from the company's annual report to IPO IDX sampled in 2009-2013. Sampling methods with particular consideration used to obtain samples with specific criteria so get as many as 80 companies. Technical linear analysis performed in this study using SPSS 16. This study shows results that retetention ownership, leverage, auditor type has a significant positive effect on the intellectual capital disclosure. And the last variable is the industry type do not affect the intellectual capital disclosure.
Pengaruh Role Stress pada Turnover Intentions Konsultan Pajak dengan Kompensasi Sebagai Variabel Pemoderasi I Gusti Agung Himawantara; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 22 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.v22.i03.p01

Abstract

This research was conducted in order to obtain evidence of how the influence of role stress on turnover intentions of tax consultant in Tax Consultant Office in Denpasar City with compensation as moderator varable. This research was conducted at 15 Tax Consultant Office in Denpasar City. The number of samples obtained was 112 respondents by using purposive sampling sampling technique. The data were collected using questionnaire method. The hypothesis was tested using technique of Moderating Regression Analysis (MRA). Based on the result of the research, it is known that role conflict and role ambiguity have positive effect on turnover intentions, but role overload has no significant effect on turnover intentions. Based on the research that has been done also known that compensation can weaken the influence of role conflict and role ambiguity on turnover intentions but can not moderate the influence of role overload on turnover intentions. Keyword: Turnover Intentions, Role Conflict, Role Ambiguity, Role Overload, Compensation.
Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi Made Irna Wikanadi; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 26 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.v26.i01.p30

Abstract

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance
Pengaruh Profesionalisme, Integritas, Locus of Control dan Kinerja Auditor pada Kualitas Audit Luh Ayu Agustina Trisna Dewi; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 23 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.v23.i03.p17

Abstract

This study took the sample of all auditors at the Public Accounting Firm of Bali Province registered in IAPI amounted to 9 KAP, by making 71 auditors, as samples by sampling method jenuh.Pengumpulan data by distributing questionnaires with respondents who returned amounted to 44 people. Analytical techniques in this study using multiple linear regression analysis with SPSS program. Based on the results of the analysis show that professionalism positively affect the quality of audit, integrity has a positive effect on audit quality, locus of control has a positive effect on audit quality and auditor performance has a positive effect on audit quality.It shows that the higher the professionalism, integrity, locus of control and performance auditor then the quality of the resulting audit the better. The results of this study can be considered for the client in choosing an independent auditor to reduce and resolve the conflict of interest between the principal and agent.Selain it for auditors to maintain professionalism, integrity, locus of control and improve performance to be able to produce and improve audit quality. Keywords: professionalism, integrity, locus of control, auditor performance, audit quality.
Pengaruh Corporate Social Responsibility Pada Manajemen Laba Ni Luh Nia Ardiani; I Putu Sudana
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.p26

Abstract

This study aims to determine the effect of corporate social responsibility on earnings management with good corporate governance as a moderating variable in high profile companies listed on the Indonesia Stock Exchange in year 2014-2016. Data is obtained through the official website of the Indonesia Stock Exchange. Sampel of 33 observation is obtained with purposive sampling method. Data collection method using documentation method. Data are analyzed using moderation regression analysis. This study concludes that corporate social responsibility has a negative effect on earnings management, institutional ownership and the audit committee moderate the effect of corporate social responsibility on earnings management. Managerial ownership doesn’t moderate the effect of corporate social responsibility on earnings management. Political cost theory states that high political costs will tend to provide opportunities for earnings management. The results of this study aren’t agree with the political cost theory. The results of this study provide an argument that broad disclosure of corporate social responsibility isn’t always followed by earnings management practices. Keyword: corporate social responsibility, earning management, institusional ownership, managerial ownership, audit committee

Page 252 of 333 | Total Record : 3329

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