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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
 295   296   297   298   299 
Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi Zainal Abidin; Lalu M. Furkan; Embun Suryani
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p19

Abstract

This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram City. In this study, only two hypotheses were accepted, namely the second and third hypotheses, besides that the hypothesis was rejected. The results showed that human resources had a negative and insignificant effect on managerial performance at the Mataram City Pharmacy, while Information Technology and Management Accounting Systems had a positive and significant effect on managerial performance. Meanwhile, environmental uncertainty does not strengthen or weaken the influence of human resources, information technology and management accounting systems on managerial performance. Keywords : Human Resources; Information Technology; Management Accounting System; Environmental Uncertainty; Managerial Performance.
The Effect of Self-Efficacy and Obedience Pressure on Audit Judgment Using Task Complexity and Moral Reasoning as Moderating Variables Ni Wayan Yundari Putri; Made Yenni Latrini
E-Jurnal Akuntansi Vol 34 No 9 (2024)
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.2024.v34.i09.p19

Abstract

This study investigates the influence of self-efficacy, obedience pressure, and task complexity on audit judgment. The research was conducted at the BPK RI Representative Office in Bali Province, with a sample of 51 auditors selected through purposive sampling. To assess the effects of the independent variables on audit judgment, multiple linear regression analysis was employed. The results demonstrate that self-efficacy positively and significantly affects audit judgment, while both obedience pressure and task complexity have significant negative impacts. These findings contribute to the theoretical development of attribution theory and offer valuable insights for various stakeholders in the field.
Pengaruh Penggunaan E-Commerce, Financial Technology dan Media Sosial Terhadap Peningkatan Pendapatan UMKM Kota Dumai Vionna Agnesia; Agung Joni Saputra
E-Jurnal Akuntansi Vol 32 No 3 (2022)
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.2022.v32.i03.p15

Abstract

This study aims to show how much influence the use of e-commerce technology, financial technology and social media has on increasing the income of MSMEs in Dumai City. This research uses probability sampling method with simple random sampling technique. The population in this study is the owner of MSMEs in Dumai City. The data analysis technique in this study used multiple linear regression analysis. The results of the study prove that the use of e-commerce and financial technology has no effect on increasing MSME income. Meanwhile, social media has a positive effect on increasing the income of MSMEs in Dumai City. However, the use of e-commerce, fintech and social media has a simultaneous effect on increasing the income of MSMEs in Dumai City. This proves the importance of knowledge and education about the use of technology in running a business to gain greater profits than before. Keywords: E-Commerce; Financial Technology; MSME Income; Social Media.
How Integrated Reporting Amplifies Capital Intensity to Drive Firm Value Growth? Rosalina Angelita; Dian Saputra
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p12

Abstract

Firm value reflects performance and competitiveness, which are the main concerns for investors, especially in the consumer cyclicals sector which is sensitive to economic cycles. Inconsistencies in previous research regarding the effect of working capital management and capital intensity on firm value requires further study. This study uses panel data from 83 companies selected by purposive sampling during the 2021-2023 period. The analysis employs a moderation regression method using EViews software. The results show that capital intensity has a significant positive effect on firm value, while working capital management has no significant effect. Integrated reporting strengthens the relationship between capital intensity and firm value, but doesn’t moderate the relationship between working capital management and firm value. These findings highlight the importance of investment in fixed assets and reporting transparency to increase firm value. This study provides insights for managers on leveraging integrated reporting in creating sustainable firm value. Keywords: Working Capital Management; Capital Intensity; Firm Value; Integrated Reporting; Consumer cyclicals
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA BUDGETARY SLACK DENGAN KOMITMEN ORGANISASI DAN ETIKA SEBAGAI VARIABEL MODERASI Kadek Wisnu Perdana; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 18 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

Public sector budget is a planning instrument, which contains the goals of public organizations. Budget preparation should focus objectives to the welfare of the Community. Entry otomoni area led to changes in the area of financial management into a performance-based budget with the participation in the preparation the budget. However, the performance assessment based whether or not the budget is reached causing agents perform budgetary slack.. This study uses the organization's commitment and ethics as a moderating variable for the purpose of effect weaken of budget participation on budgetary slack. Location this study in SKPD. Sample selection by purposive sampling. Data were taken through a questionnaire and analyzed using multiple linear regression analysis with interaction or moderated regression analysis (MRA). The results positive effect of budget participation on budgetary slack. Organizational commitment and ethics able moderate and weaken the influence of the positive effect on the budget participation budgetary slack.
PENGARUH PARTISIPASI ANGGARAN, JOB RELEVANT INFORMATION DAN ASIMETRI INFORMASI PADA BUDGET SLACK Ida Bagus Agung Adi Prasetya; I Ketut Muliartha RM
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p25

Abstract

ABSTRAK Penelitian ini dilakukan di hotel bintang 3,4 dan 5 Kota Denpasar karena adanya penurunan tingkat peghunian pada kamar hotel padahal jumlah wisatawan yang berkunjung ke Provinsi Bali meningkat sebesar 6,24% dari tahun sebelumnya. Untuk mencapai tujuan penelitian ini yaitu menggunakan metode purposive sampling dengan kriteria 12 hotel berbintang 3, 4 dan 5 di kota Denpasar yang telah beroperasi selama dua tahun dan kriteria responden berjumlah 50 responden yang semuanya adalah kepala departemen yang berpartisipasi dalam pembuatan anggaran yang telah menjabat minimal satu tahun. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara langsung kepada pihak hotel di Kota Denpasar. Teknik analisis yang digunakan adalah regresi linier berganda.Hasil analisis menunjukkan bahwa partisipasi dalam pembuatan anggaran tanpa adanya pengawasan dari atasan dapat mebuka kesempatan bagi pihak yang berpartisipasi untuk melakukan budget slack dengan adanya informasi asimetri yang berbeda dari pihak principal dan agent sehingga informasi yang disampaikan berbeda dari informasi yang sebenarnya, hal tersebut dapat menimbulkan slack pada anggaran, perlu adanya job relevant information dalam pembuatan anggaran sehingga manajer dapat menyampaikan informasi yang sebenarnya dalam berpartisipasi pembuatan anggaran dan memperkecil kemungkinan terjadinya budget slack. Penelitian ini menyimpulkan bahwa partisipasi anggaran dan asimetri informasi berpengaruh positif pada budget slack dan job relevant information yang tinggi berpengaruh negatif pada budget slack. Kata Kunci: asimetri informasi, job relevant information, budget slack , partisipasi anggaran
Pengaruh Kualitas Sistem Informasi Akuntansi, Norma Subyektif dan Kemudahan Penggunaan pada Kinerja Individu Ni Luh Made Galih Putri Saraswati; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 25 No 2 (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.i02.p20

Abstract

Information is one of the business resources. Information system quality and company success are influenced by individual performance. The performance of individuals with accounting information systems that are supported by subjective norms and ease of use of the system. This study aims to examine and provide empirical evidence about the factors that can lead to the success of the accounting information system that has an impact on improving individual performance. This study examines souvenir companies in Bali by taking samples of employees at the Bali Agung Company Souvenir based on non-probability sampling technique with purposive sampling method and a sample of 60 employees. Data collection was carried out using questionnaire and non-participant observation. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis indicate that the Quality of Accounting Information Systems (SIA), Subjective Norms, and Ease of Use have an effect on Individual Performance. Keywords: SIA quality, subjective norms, ease of use, individual performance
Reaksi Pasar Atas Dividend Initiation dan Dividend Omission Ni Putu Adi Pertiwi; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 26 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.v26.i02.p13

Abstract

Dividend initiation and dividend omission announcements are policies that can influenceinvestor decisions in investing. Dividend changes can be a signal about the company’sperformance in the future. The purpose of this study is to analyze at market reactions todividend initiation and dividend omission. This research was conducted on the IndonesiaStock Exchange with a research period of 10 years, from 2008 to 2017. The researchsample were 91 companies for dividend initiation and 80 companies for dividend omission.Samples are determined by purposive sampling method. The results ofthe one sample t-testshow that the market reacts negatively to dividend omission, but there is no reaction todividend initiation.Keywords: Dividend initiation, dividend omission, market reaction
PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT William Jefferson Wiratama; Ketut Budiartha
E-Jurnal Akuntansi Vol 10 No 1 (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

This study aims to analyze and obtain empirical evidence about the effect of independence, work experience, due professional care, and accountability of auditors on audit quality auditors owned Public Accounting Firm in Denpasar. This research was conducted using a survey method with a questionnaire. The population was auditors who listed in the Directory IAPI in Denpasar. This study uses primary data obtained by distributing questionnaires to 52 respondents. Data analysis was performed with multiple linear regression method. This study found that independence, work experience, professional due care and accountability of auditors have a significant positive effect on audit quality.
Pengaruh Inflasi, Profitabilitas dan Ukuran Perusahaan Pada Return Saham Perusahaan Terindeks LQ45 Ida Ayu Laksmi Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 27 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.v27.i02.p11

Abstract

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the effect of inflation, profitability and firm size on stock returns. The study population was all LQ45 indexed companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The samples were determined by purposive sampling technique. The sample criteria are listed in the LQ45 index from 2015 to 2017 so that there are 34 samples obtained with 102 observations. The analysis technique is multiple linear regression analysis. The results of the analysis show that inflation has a negative effect on stock returns, profitability and the size of the company has no effect on the return of LQ45 index companies. Keyword: Inflation, profitability, company size, stock return

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