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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 PENERAPAN PRINSIP-PRINSIP GCG PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA KABUPATEN GIANYAR BALI Kadek Krismaya Dewi; IGA M. Asri Dwijaputri
E-Jurnal Akuntansi Vol 7 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 Prinsip GCG yang terdiri dari transparency, accountability, responsibility, indepedency, dan fairness merupakan dasar dari tata kelola perusahaan yang baik, dimana penerapannya diharapkan mampu dijadikan pedoman dalam mengelola manajemen perusahaan yang baik dengan memperhatikan kepentingan stakeholders. Lembaga Perkreditan Desa juga perlu menerapkan prinsip GCG untuk meningkatkan kinerjanya atau meraih predikat “Sehat” yang diberikan melalui analisis rasio CAMEL. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kinerja keuangan pada LPD di Kabupaten Gianyar Provinsi Bali. Penelitian ini menggunakan metode pengumpulan data, yaitu metode survei dengan teknik kuesioner. Sampel yang digunakan sebanyak 73 LPD dan masing-masing diambil satu responden dari tiap LPD yang terdapat di Kabupaten Gianyar. Penentuan sampel menggunakan metode proportionate stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linear sederhana dengan menggunakan SPSS. Sebelum melakukan analisis regresi linear sederhana, dilakukan pengujian instrumen penelitian dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Berdasarkan hasil pengujian hipotesis diketahui bahwa good corporate governance berpengaruh positif terhadap kinerja keuangan LPD di Kabupaten Gianyar, Provinsi Bali. Kata kunci: prinsip-prinsip good corporate governance, kinerja keuangan, CAMEL.
PENGARUH TINGKAT PERPUTARAN KAS, KOMPOSISI PENDANAAN, UMUR OPERASIONAL, DAN TINGKAT PERTUMBUHAN JUMLAH NASABAH PADA PROFITABILITAS BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Ni Luh Oka Wahyuni; I Wayan Putra
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

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Abstract

This study aimed to determine the effect of cash turnover, the composition of funding, operational lifespan, and the rate of growth of the number of customers on the profitability of BPR in Badung. The population was rural banks in Badung. Samples were taken by purposive sampling which amounted to 12 RBs. This study uses data analysis techniques of multiple linear regression. The results showed turnover of cash and funding composition positively, negatively affect operational life, and the rate of growth of the number of customers had no effect on profitability. Suggestions for further research can add other independent variables that can be used to measure profitabilityKeywords: cash, funding composition, customers, profitability, operational lifespan 
Literasi Keuangan, Perilaku Keuangan, Overconfidence dan Keputusan Investasi Luh Gede Rai Rahayu Pradnyani; I Ketut Sujana
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p18

Abstract

The number of investors in investing activities continues to increase every year, investment decision making involves knowledge, behavior, and investors' emotions. The aim of the study was to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions and to find out the differences in financial literacy, financial behavior and overconfidence in making investment decisions with an investment duration of less than two years and more than two years. The population in this study were members of the Capital Market Study Group (KSPM) at Udayana University. The total sample is 138 respondents using a saturated sampling technique using a questionnaire as a method of data collection. The data analysis technique used is multiple linear regression and the Mann-Whitney test. The results of the study show that financial literacy, financial behavior and overconfidence have an effect on investment decisions. There are differences in financial literacy and overconfidence, but there are no differences in financial behavior in making investment decisions based on the length of investment. Keywords: Investment Decisions; Financial Literacy; Financial Behavior; Overconfidence
Tingkat Suku Bunga, Jangka Waktu, Jenis Kredit dan Kredit Macet Ni Luh Putu Eka Putri Maharani; I Wayan Ramantha
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.p17

Abstract

Bad credit is a condition where credit customers are unable to pay the credit they have on time. This research aims to determine the effect of interest rates, credit terms and types of credit on bad credit. This research was conducted at the Village Credit Institution (LPD) Sukawati District. The sampling method used non-probability sampling and purposive sampling techniques with a total of 88 respondents. The data collection technique uses questionnaires and the data analysis technique uses multiple linear regression analysis techniques. The research results show that the interest rate, credit term and type of credit have a positive and significant effect on bad credit. Keywords: Bad Credit; Interest Rates; Credit Term; Types of Credit
PERBANDINGAN KINERJA KEUANGAN BANK MANDIRI DAN BCA DENGAN GRAND STRATEGY Komang Wisnu Angga Sukma; I Wayan Ramantha
E-Jurnal Akuntansi Vol 11 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

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Abstract

This study aims to determine and compare the financial performance of Bank Mandiri and BCA in 2012 to see which better is. Measurement of financial performance seen from factors internal and external that is able to provide a snapshot of the financial performance of each bank in the banking industry. This study uses secondary data and observations obtained through non-behavior that is taken from a document in the form of financial statements, and the Indonesian banking statistics. Data analysis was performed by quantitative and qualitative analysis. Based on the results of the study found that the Bank Mandiri financial performance is better than the BCA. The weakness in this study was not to measure and look at the internal and external factors influence each bank every time and only focus in one analysize method. The surplus is an indicator used to assess the research object not only to the growth of profitability, but also on growth equity, growth in third-party funds, interest income growth, and the growth of the company's total assets which will provide a strategy that must be taken by the bank if the bank is located in the good health, reasonably healthy, less healthy, or unhealthy.
The Impact of Financial Performance on Initial Returns of Companies Conducting Initial Public Offerings in Indonesia Sabela Nur Fariskya; Shinta Permata Sari
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p08

Abstract

The initial public offering (IPO) serves as a strategy for acquiring financial resources aimed at enhancing company performance. This study seeks to analyze the impact of return on assets (ROA), earnings per share (EPS), debt-equity ratio (DER), and current ratio on the initial return of IPOs. The research population comprises companies that conducted their first stock offering and were listed on the Indonesian Stock Exchange between 2020 and 2022. The sampling technique employed was purposive sampling, resulting in a total sample of 80 companies. The analytical technique utilized was multiple regression, conducted using SPSS version 25. The findings indicate that ROA and the debt-equity ratio exert no significant influence on the initial return, whereas EPS and the current ratio positively influence the initial return. Keywords: Return on Asset; Earning per Share; Debt Equity Ratio; Current Ratio; Initial Return.
Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating Septi Tunjungsari; Nafis Irkhami
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.p01

Abstract

The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value. Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.
Ukuran Perusahaan, Tipe Industri, dan Kualitas Pengungkapan Sustainable Development Goals Nyoman Radhika Saraswati Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p05

Abstract

The sustainable development goals (SDGs) are a series of sustainable development objectives established to achieve a better life. The role of companies in Indonesia in achieving these goals can be realized by disclosing the SDGs in their sustainability reports. The quality of SDG disclosure can be assessed based on the topics disclosed in accordance with the GRI Standards guidelines, as well as the presentation format. The aim of this research is to empirically examine the influence of company size and industry type on the quality of SDG disclosure. This research was conducted on companies listed on the Indonesia Stock Exchange in 2023. The research sample consists of 183 companies obtained using nonprobability sampling and purposive sampling techniques. The data analysis technique used is multiple linear regression analysis. The analysis results show that company size and industry type have a positive influence on the quality of SDG disclosure. The research implications confirm the legitimacy theory and political cost hypothesis.
Analisis Literasi Keuangan, Overconfidence dan Toleransi Risiko Terhadap Keputusan Investasi Saham Hardianto Hardianto; Syarif Hidayah Lubis
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.p10

Abstract

During the Covid-19 pandemic, the number of stock investors has increased significantly, where the more investment activities there are, the more factors and basis for making investment decisions. The purpose of this study is to analyze the effect of financial literacy, overconfidence and risk tolerance on stock investment decisions in the people of Batam City. The approach used in this research is quantitative method, where data is collected by distributing questionnaires in the form of a Likert scale questionnaire with purposive sampling technique with a sample of 160 respondents. The data analysis method is in the form of multiple linear regression analysis using the SPSS version 25 application. The results show that financial literacy has a positive effect on stock investment decisions, overconfidence has a positive effect on stock investment decisions and risk tolerance has a positive effect on stock investment decisions. Keywords: Financial Literacy; Overconfidence; Risk Tolerance; Investment Decision.
Moderating Effects on the Relationship Between Accounting Comprehension and Local Government Financial Reporting I Ketut Jati; Anak Agung Ngurah Agung Kresnandra; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p10

Abstract

This study examines the direct impact of accounting comprehension on the quality of financial reports and explores the moderating effects of the Internal Control System (SPI), Accounting Information System (AIS), Human Resource (HR) Competence, and Organizational Commitment on this relationship. The research focuses on employees in the finance and accounting divisions of 31 Regional Apparatus Organizations (OPD) within the Buleleng Regency Government. A purposive sampling technique was employed, yielding a sample of 90 respondents. Primary data were collected through questionnaires, and the data were analyzed using moderated regression analysis (MRA) with SPSS as the analytical tool. The findings indicate that accounting comprehension has a significant effect on the quality of financial reports. Furthermore, SPI, AIS, and HR Competence serve as moderating variables that strengthen this relationship. However, Organizational Commitment does not moderate the effect of accounting comprehension on financial reporting quality. Keywords: Financial Report Quality; Accounting Understanding; Internal Control System; Accounting Information System; Human Resources Quality

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