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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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Reaksi Pasar Atas Peristiwa Pilpres 2014 Dewa Gede Oka Sudewa P.; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 12 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 is event study and aims to test whether or not the market reaction at the time of 2014 presidential election and around the date of implementation of the 2014 presidential election, which was measured using the normal return. The sample used is the companys incorporated in LQ45 period from February to July 2014. The period of observation that used is for 7 days. Analysis of data used one sample t-test and paired sample t-test. The results showed that no reaction to the market at the time of the presidential election in 2014 and theres absence of a difference in average abnormal return between before and after the 2014 presidential election.
Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Self Esteem sebagai Variabel Moderasi Made Dwi Mardhiana
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.p20

Abstract

Budgetary slack is an imbalance between actual budget potential and budget being drafted. Budgetary participation is often associated with budgetary slack problems. Self esteem said to be an element that reduce the symptoms of budgetary slack. The purpose of this study is to prove the empirical evidence of the effect of budgetary participation on budgetary slack with self esteem as a moderation variable. The theoretical references are agency theory and contingency theory. This research was conducted on 6 Regional Work Unit Organization (SKPD) as revenue center of Bali Province Government. The samples are Echelon II, III, and IV officials. The method used in determining the sample is purposive sampling and obtained 56 officials as sample. The technique used to collect data is questionnaire. The test used in the first hypothesis testing is a simple linear regression analysis and test of absolute difference value in testing the second hypothesis. The results of the first hypothesis testing with multiple linear regression analysis found that the budget participation has a positive effect on budgetary slack. The result of the second hypothesis testing with the test of absolute difference value found that the self esteem is as a moderation variable that weakens the relationship of budget participation to budgetary slack. The suggestion that can be given is to reduce the level of official participation by only involving officials who have high self esteem in order to reduce budgetary slack. Keywords: budgeting participation, budgetary slack, self esteem
PENGARUH PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN PEMBAGIAN DIVIDEN PADA HARGA SAHAM Putu Arimbawa; Made Gede Wirakusuma
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

This study is aimed at knowing the effect of CSR profitability information disclosure and describing the dividend payment to the stock price of manufacturing company group LQ45 in BEI period 2010-2013. Data used in this study belong to the secondary data in the form of time series year 2010 until 2013 with the containing financial information of manufacturing company group LQ45 in BEI were downloaded from the website www.idx.co.id. Technique analyzed using the multiple linier regression with SPSS program. The research results show that partially, CSR and profitability do not have the significant effect, whereas dividend payment has the significant effect to stock price of the manufacturing company group LQ45 in BEI period 2010-201.
Kemampuan Leverage dalam Memoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan I Gusti Ayu Intan Triutari; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 23 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.v23.i01.p05

Abstract

Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan termasuk dalam peringkat Corporate Governance Perception Index (CGPI) yang diberikan oleh The Indonesian Institute Corporate Governance (IICG). Jumlah sampel pada penelitian ini sebanyak 70 sampel selama tahun pengamatan 2011-2015, dengan metode penentuan sampel purposive sampling yang kriteria telah ditentukan. Pengumpulan datanya dilakukan dengan metode observasi non participant dengan teknik analisis data yaitu uji Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian dapat diketahui bahwa good corporate governance secara positif berpengaruh pada nilai perusahaan. Kemudian penelitian ini juga menunjukkan bahwa leverage mampu memoderasi pengaruh good corporate governance pada nilai perusahaan.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Pemoderasi Putu Ratih Puspita Sari; Anak Agung Ngurah Bagus Dwirandra
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.p01

Abstract

Profitability describes the ability of companies to generate profits through sales, asset, and capital. To Increase the profitability of the company has always faced by the trade-off between profitability and liquidity, and leverage. This study aimed to determine the effect of the current ratio (CR) and debt to equity ratio (DER) on the profitability of the intellectual capital (IC) as a moderating. The study was conducted on 47 property companies listed in Indonesia Stock Exchange in 2014-2016. The sample was selected using purposive sampling technique that was selected 34 ompanies, but found four companies with observations outliers that eliminated from the sample. Selected samples were analyzed using MRA. The results prove that CR negative effect, while DER positive effect on profitability. IC act as a pure moderating variable which is weaken the negative influence CR and strengthen the DER positive influence on profitability. Keywords: current ratio, debt to equty ratio, intellectual capital, profitability
Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Dengan Budaya Organisasi Sebagai Variabel Moderasi I Gusti Ayu Dwi Cahyanti; I Wayan Suartana
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.p18

Abstract

This study was conducted to determine the effect of effectiveness of accounting information systems on employee performance and the influence of moderation of organizational culture in the relationship between the effectiveness of accounting information systems with employee performance. The research method used is quantitative approach in the form of associative. This research was conducted in Public Relations Bureau and Protocol of Regional Secretariat of Bali Province. In this research used sampling method with saturated sampling which means sampling in which all members are sampled. Analytical technique used is moderation regression technique through interaction test. Questionnaire retrieval in this research as much as 45. The research data meets the requirement of classical assumption test and fit model test with adjusted R2 equal to 50,8%. The result of research shows that the effectiveness of accounting information system has a positive effect on employee performance, organizational culture have positive effect on employee performance, and organizational culture can moderate influence effectiveness of accounting information system to employee performance. Keywords: effectiveness of accounting information system, organizational culture, work performance
Pengaruh Kompetensi, Pengalaman Kerja, Gaya Kepemimpinan dan Lingkungan Kerja Pada Kualitas Audit Ni Made Ayu Nirmalasari Putri Erawan; I Made Sukartha
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.p27

Abstract

The purpose of this study was to determine the effect of competence, work experience, leadership style and work environment on audit quality. The theory used in this study is agency theory, motivation theory and attribution theory. The population in this study were 53 staff inspectorate and functional auditor position staff as many as 53 people in the Tabanan Regency Inspectorate Office. The number of samples used was 33 respondents with purposive sampling method. Data collection method uses questionnaire. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis with the SPSS program. The results of the analysis show that competence, work experience, leadership style and work environment have a positive effect on audit quality. To improve audit quality, it is important to pay attention to factors that can influence such as external and internal factors, so that what is produced is in accordance with organizational objectives and is efficient. Keywords: competence, work experience, leadership style, work environment, and audit quality
AUDITOR SWITCHING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ni Wayan Ari Juliantari, Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 3 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

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Abstract

ABSTRAK Penelitian ini bertujuan  untuk mengetahui pengaruh opini audit, pergantian manajemen, ukuran Kantor  Akuntan Publik (KAP), dan ukuran perusahaan klien pada auditor switching. Data sekunder digunakan dalam penelitian ini, berupa laporan auditan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Sampel diperoleh dengan metode purposive sampling dengan jumlah akhir 100 sampel. Teknik analisis data yang digunakan adalah  analisis regresi logistik. Hasil pengujian menunjukkan bahwa ukuran KAP dan ukuran perusahaan klien berpengaruh pada auditor switching, sedangkan opini audit dan pergantian manajemen tidak berpengaruh pada auditor switching, Kata kunci: Auditor switching, opini audit, pergantian manajemen, ukuran Kantor Akuntan Publik (KAP), ukuran perusahaan klien
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN Soliyah Wulandari
E-Jurnal Akuntansi Vol 6 No 3 (2014)
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 Penelitian ini menjelaskan  faktor-faktor yang mempengaruhi auditor dalam memberikan opini audit going concern. Faktor-faktor yang dimaksud adalah reputasi KAP, kondisi keuangan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, rasio pertumbuhan perusahaan, rasio likuiditas, rasio profitabilitas, rasio aktivitas, dan rasio leverage.Sampel yang di dalam penelitian ini dihasilkan melalui teknik pengambilan sampel bertujuan dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI).  Sampel akhir dari penelitian ini adalah 17 perusahaan dengan 85 observasi. Data dianalisis dengan menggunakan regresi logistik.Hasil dari penelitian ini memberikan dukungan secara empiris bahwa opini audit tahun sebelumnya mempengaruhi auditor dalam memberikan opini audit going concern. Namun hasil penelitian ini tidak memberikan dukungan secara empiris bahwa reputasi KAP, kondisi keuangan perusahaan, ukuran perusahaan, rasio pertumbuhan perusahaan, rasio likuiditas, rasio profitabilitas, rasio aktivitas dan rasio leverage mempengaruhi auditor dalam memberikan opini audit going concern. Kata kunci: opini audit going concern, reputasi KAP, kondisi keuangan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, rasio keuangan
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS PADA PRAKTIK PERATAAN LABA DENGAN JENIS INDUSTRI SEBAGAI VARIABEL PEMODERASI DI BURSA EFEK INDONESIA yustiari dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 8 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

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Abstract

Earnings management strategies most enduring over time is income smoothing. Income information from the financial statements to be a reference for management to perform income smoothing practices. The purpose of the study was to determine the effect of firm size and profitability on income smoothing practices by industry type as a moderating variable. 56 samples selected by purposive sampling method. Hypothesis testing using logistic regression analysis associated with the dependent variable is a dummy variable.The results of the analysis are firm size and profitability of the practice of income smoothing effect, while the industry is not able to moderate the type of firm size and profitability of the practice of income smoothing.

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