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
 302   303   304   305   306 
Konsentrasi Kepemilikan, Transaksi Pihak Berelasi, dan Kinerja Perusahaan Nitami Galih Pangesti; Widi Hidayat
E-Jurnal Akuntansi Vol 29 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.v29.i02.p08

Abstract

Agency theory describe that ownership concentration is a good corporate governance system that helps to reduce agency problems arising from the divergence of interest between shareholders and managers. But, when ownership concentration becomes high, lead to another agency problem that is conflict between controlling shareholders and minority shareholders. This study purposed to examine the relation of ownership concentration and related party transactions on firm performance. This research uses quantitative descriptive method with associative approach. Sample used in this study was 474 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. We used multiple linear regression as analysis technique. Results showed that ownership concentration had a positive effect on firm performance and related party transactions had a positive effect on firm performance. Keywords : Ownership Concentration; Related Party Transactions; Firm Performance.
Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi Luh Gede Krisna Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p18

Abstract

The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is accounting students at Bukit Jimbaran Campus determined using purposive sampling method. From the sampling process, 67 respondents completed the questionnaire. This study uses path analysis techniques (path analysis). The results of this study found that the financial literacy variable was able to mediate the relationship between the parents' socio-economic status on the pattern of personal financial behavior of accounting students. Social status and materialism attitudes also become factors that influence the level of financial literacy of students and their personal financial behavior. The implications of this research are expected to be useful for educational institutions to develop educational curricula and learning patterns related to socio-economic factors (parent status or income) and psychological factors (materialism) in influencing personal financial behavior of accounting students through the financial literacy level. Keywords: Personal Financial Behavior; Socio-Economic Factors; Materialism; Financial Literacy.
PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEGAWAI PADA SATUAN KERJA PERANGKAT DAERAH Pravitri Marga Kesumman; I Made Sadha Suardikha
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

The achieve organizational goals for employee success in achieving the targets, by utilizing the information system. Location of the research at SKPD in Denpasar City Government. Sampling technique using purposive sampling and samples used were 64 respondents,and then methods of data collection by spreading questionnaire. Partial Least Squere (PLS) was used to analyze the data. These results indicate the positive influence between computer self-efficacy on perceived usefulness and perceived ease of use, the negative influence between computer anxiety on perceived usefulness and perceived ease of use, computer self-efficacy positive effect on employee performance, there are negative influence in computer anxiety to employee performance, perceived usefulness and perceived ease of use has positive influence to the use of information systems, information systems use a positive effect on employee performance, and the positive influence between  perceived usefulness and perceived ease of use to employee performance mediated the use of information systems.
PENGARUH PENGENDALIAN INTERN DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA MANAJERIAL A.A Lina Triadi; I.D.G Dharma Suputra
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

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

Abstract

These research having an intention to analyze the authority of the internal control and the application of Good Corporate Governance principles on managerial performance. Managerial performance quantity is the one of important factor for company. Manager must be able to decipher the vision strategy in order to become concrete steps and it carried out. The data handpicked by using purposive sampling. The correspondents in this research are the staff of PT BRI (persero) Tbk. Branch Denpasar at or to the managerial level and chief executive (SPV). The collecting data used the questionnaire. After collecting the data later in processed and analyzed by SPSS version 17. Statistic method can applied to examine the hypothesis is multiple regressions. The result of this research as follows: I) the internal power has significant influence toward the managerial performance positively. 2) The application of Good Corporate Governance principles has significant influence toward the managerial performance positively.
PENGARUH EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN TERHADAP KINERJA PERKREDITAN PADA BANK PERKREDITAN RAKYAT DI KOTA DENPASAR Putri Oceana Maharani
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Kinerja perkreditan merupakan penilaian kinerja secara bertahap terhadap efektivitas perkreditan dalam organisasi yang dinilai berdasarkan kriteria yang telah ditetapkan sebelumnya. Tujuan penelitian ini adalah untuk mengetahui efektivitas dan pengaruh struktur pengendalian intern terhadap kinerja perkreditan Bank Perkreditan Rakyat (BPR). Penelitian ini dilakukan pada BPR di Kota Denpasar. Sampel dalam penelitian ini sebanyak 13 BPR dan menggunakan metode sampel jenuh. Pengumpulan data dilakukan melalui wawancara, kuesioner, dan observasi. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa struktur pengendalian intern pada BPR di Kota Denpasar telah diterapkan dengan baik dan berada pada kriteria efektif dengan angka 40,90%. Nilai ini dihitung dengan menggunakan skala likert dan yang diambil kesimpulan adalah hasil perhitungan yang paling besar dari kriteria yang dipakai.Struktur pengendalian intern secara simultan menunjukkan lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi & komunikasi, serta pemantauan berpengaruh signifikan terhadap kinerja perkreditan, dengan Adjust R2=0,808 yang berarti kinerja perkreditan pada BPR dapat dijelaskan oleh variabel lingkungan pengendalian, penaksiram risiko, aktivitas pengendalian, informasi & komunikasi, serta pemantauan sebesar 80,8%. Hasil penelitian secara parsial menunjukkan bahwa lingkungan pengendalian, informasi & komunikasi, serta pemantauan berpengaruh signifikan terhadap kinerja perkreditan, sedangkan penaksiran risiko dan aktivitas pengendalian tidak berpengaruh signifikan terhadap kinerja perkreditan. Kata kunci: Efektivitas, Struktur Pengendalian Intern, Kinerja Perkreditan
TINGKAT PERPUTARAN KAS, PERTUMBUHAN KREDIT, RASIO BOPO DAN PERTUMBUHAN JUMLAH NASABAH KREDIT PADA PROFITABILITAS PT. BPR PEDUNGAN DENPASAR Putu Yunita Febri Astuti
E-Jurnal Akuntansi Vol 7 No 2 (2014)
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

ABSTRAK Penulisan ilmiah ini dilakukan untuk menguji pengaruh variabel masa perikatan audit, rotasi KAP, ukuran perusahaan klien, dan ukuran KAP  pada variabel kualitas audit. Teknik analisis data yang dipakai berupa analisis regresi logistik dengan sampel sebanyak 112 perusahaan manufaktur yang listing di BEI. Berdasarkan hasil pengujian hipotesis, menunjukkan bahwa masa perikatan audit, rotasi KAP, dan ukuran KAP tidak berpengaruh signifikan pada kualitas audit. Sedangkan ukuran perusahaan klien berpengaruh positif dan signifikan pada kualitas audit. Kata kunci : rotasi KAP, kualitas audit
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Wholesale dan Retail Trade di BEI Agus Setiawan; I Made Mertha
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

Kebijakan dividen menyangkut masalah penggunaan laba yang menjadi hak para pemegang saham.  Pada dasarnya laba tersebut bisa dibagi dalam bentuk dividen atau ditahan untuk diinvestasikan kembali di dalam perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Kepemilikan Manjerial, Profitabilitas (return on equity), Likuiditas (current ratio), Financial Leverage (debt to equity Ratio) pada Kebijakan Dividen perusahaan wholesale dan retail trade di Bursa Efek Indonesia periode 2008-2010. Dari 24 perusahaan wholesale dan retail trade yang terdaftar hanya 10 perusahaan yang digunakan sebagai sampel sesuai dengan kriteria purposive sampling.Berdasarkan hasil analisis hipotesis diketahui bahwa variabel Ukuran Perusahaan, Kepemilikan Manajerial, dan financial leverage (debt to equity ratio), tidak berpengaruh signifikan terhadap Kebijakan Dividen, sedangkan  hasil analisis hipotesis diketahui bahwa Profitabilitas (return on equity) dan Likuiditas (current ratio) berpengaruh signifikan terhadap Kebijakan Dividen
Motivasi Karir, Motivasi Ekonomi, Biaya Ujian dan Minat Mahasiswa Memperoleh Sertifikasi Chartered Accountant Putu Monik Candra Maharani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 33 No 4 (2023)
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.2023.v33.i04.p20

Abstract

The research aims to determine the effect of career motivation, economic motivation and exam fees on students' interest in obtaining a Chartered Accountant (CA) certificate. Data analysis used multiple linear regression to answer the research hypothesis. Selection of samples with probability sampling technique obtained as many as 165 respondents. The data source is primary data, with questionnaires distributed via Google Forms. Processing assisted with SPSS 22.0 for Windows. The results showed that career motivation and economic motivation had a positive effect on exam fees and had a negative effect on students' interest in obtaining a Chartered Accountant certificate. Keywords: Student Interests; Career Motivation; Economic Motivation; Exam Fee
Peningkatan Kinerja Pemerintahan Melalui Good Government Governance dan Pencegahan Korupsi Aditya Anton Atmojo Hadi; Anis Chariri
E-Jurnal Akuntansi Vol 33 No 12 (2023)
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.2023.v33.i12.p08

Abstract

Indonesia has enormous economic potential, but not been able to make the Indonesian people prosperous. This problem occurs because corrupt practices that cause loss of government resources. A good management system needs to be developed to reduce the occurrence of corruption This research aims to investigate the relationship between regional government governance, quality of corruption prevention and regional government performance in 34 provincial governments in Indonesia. This research uses Structural Equation Model (SEM) analysis with the Partial Least Square (PLS) method. This research uses secondary data from government institutions for 2021-2022. The results of this research state that the three variables have a significant positive relationship and have a causal relationship. Keywords: Good Governance; corruption prevention; government performance; Public Sector
Pelatihan dan Pendidikan Pemakai, Kemampuan Teknik Personal, Dukungan Manajemen Puncak dan Kinerja SIA Pada LPD di Kecamatan Kuta Selatan Muhamad Nabil; I Made Karya Utama
E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p17

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis program pelatihan dan pendidikan pemakai, kemampuan teknik personal, serta dukungan manajemen puncak terhadap kinerja SIA Karyawan LPD Kecamatan Kuta Selatan. Ada 40 karyawan yang dijadikan sampel dalam penelitian ini, yang diambil dengan menggunakan teknik purposive sampling, yakni teknik penentuan sampel dengan menggunakan pertimbangan tertentu. Data penelitian dianalisis menggunakan analisis linier berganda untuk menguji serta membuktikan hipotesis yang dibuat, yang dibantu dengan memakai software SPSS 25. Hasilnya menunjukkan bahwa kemampuan program pelatihan dan pendidikan pengguna dan teknik personal berpengaruh tidak signifikan terhadap kinerja SIA, serta dukungan manajemen puncak berpengaruh signifikan terhadap kinerja SIA, yang bisa diketahui melalui probabilitas nilai > serta < 0,05. Kata Kunci: Program Pelatihan dan Pendidikan Pengguna; Kemampuan Teknik Personal; Dukungan Manajemen Puncak; Kinerja SIA

Page 304 of 333 | Total Record : 3329

 302   303   304   305   306 

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