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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
 44   45   46   47   48 
Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia Dito Aditia Darma Nasution; Puja Rizqy Ramadhan
E-Jurnal Akuntansi Vol 28 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.v28.i01.p26

Abstract

This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia. Based on a simple regression model, this study shows that the implementation of e-budgeting has a positive and significant effect on regional financial transparency in Indonesia. These findings reinforce previous research. The findings of this study have implications in the form of useful contributions to government officials (executive and legislative), in demonstrating the important role of e-budgeting to encourage regional financial transparency. In addition, the findings of this study can be used as a basis for further research related to the topic of implementing e-budgeting and regional financial transparency. Keywords: E-Budgeting, transparency, regional finance.
Efisiensi Diri Dan Penggunaan Sistem ERP: Peran Mediasi Persepsi Yang Berguna Dan Persepsi Mudah Digunakan Gaby Amandasari
E-Jurnal Akuntansi Vol 29 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.v29.i01.p22

Abstract

The purpose of this study is to find out how the implementation of ERP in companies affected by self-efficacy employees, as well as the perceived usefulness and perceived ease of use of ERP system. The data were obtained from 70 questionnaires distributed to employess of ERP system users who work in PT. Pembangunan Perumahan (Persero) Tbk, which is one of the companies of ERP users in Indonesia. Inferential statistical analysis used in Structural Equation Model (SEM) with Partial Least Square (PLS) approach. The result of this study shows that ERP system self-efficacy significantly positive affect on ERP system usage mediated by perceived usefulness and perceived ease of use. Keywords : Self-Efficacy; ERP System Usage; Perceived Usefulness; Perceived Ease Of Use.
Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas, Free Cash Flow, dan Likuiditas pada Kebijakan Dividen Made Dita Wahyuni; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p19

Abstract

Dividend policy is the company's decision to determine whether profits derived by the company will be distributed to shareholders in the form of dividends or will be used as retained earnings. Companies must pay attention to factors in determining dividend policy. This study aims to analyze the iinfluence of the effect of profitability, free cash flow, and liquidity on dividend policy with firm size as a moderating variable. This research was conducted at infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2018. The sample research method used was purposive sampling. The data analysis technique used is Moderated Regression Analysis. Based on the results of the study, it is known that profitability and firm size do not affect dividend policy, meanwile free cash flow and liquidity have a positive effect on dividend policy. This study also found that firm size can strengthen the effect of profitability, free cash flow, and liquidity on dividend policy. Keywords: Profitability; Free Cash Flow; Liquidity; Dividend Policy; Firm Size.
PENGARUH JUMLAH PENDUDUK, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP KESEJAHTERAAN MASYARAKAT KABUPATEN/KOTA DI PROVINSI BALI Ida Ayu Paramitha Astuti; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 17 No 3 (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

Development on continuous to improve the lives and well-being of all walks of life. The purpose of this study was to analyze the effect of the population, the general allocation fund and special allocation funds towards public welfare Regency/ City in the province of Bali. This research was conducted in the province of Bali with using secondary data from the years 2009-2013, the amount of data obtained by 45 observations. Data were analyzed using multiple linear analysis techniques. Based on the analysis, the general allocation fund and special allocation funds have a positive influence on people's welfare Regency / City in the province of Bali, while the number of people negatively affect public welfare Regency / City in the province of Bali. Through the analysis of the t test is known that the general allocation fund and special allocation funds have a positive influence on people's welfare Regency / City in the province of Bali, while the number of people negatively affect public welfare Regenc y/ City in the province of Bali.
TINGKAT PENDIDIKAN, PENGALAMAN KERJA, KOMITMEN PROFESIONAL DAN DISIPLIN KERJA AUDITOR PADA RENTANG WAKTU PENYELESAIAN AUDIT Made Wicaksana; Ketut Budiartha
E-Jurnal Akuntansi Vol 13 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

The range of audit completion time can affect the timeliness of information on the results of the audit. Timeliness of financial reporting is an essential element for adequate records of financial statements. This study aimed to determine the effect of education level auditors, auditors work experience, professional commitment and discipline auditors on audit completion time span in the public accounting firm of Bali province. The study population was all auditors who work in public accounting firm that is registered in the Public Accountants Association of Bali Indonesia samples obtained in 2014 amounted to 63. The results of this study indicate that the educational level variable auditors, auditors work experience, professional commitment and discipline auditors auditors effect on the audit completion time span.
PERBANDINGAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH PERUBAHAN FRAKSI HARGA DAN SATUAN PERDAGANGAN I Kadek Dony Darma Putra Irawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 14 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

On January 6, 2014, the Indonesian Stock Exchange (IDX) implements a new tick size and lot size. This study aims to examine difference in liquidity around the date of adoption of Decree No. KEP-00071/BEI/1-2013. Purposive sampling technique was use for sampling, in order to obtain 90 samples. Observation period is on 5 days before and after the date. The resulted data were carried out on statistically analysis using paired sample t-test. The results indicated a difference in the averages of  trading volume activity before and after the application of the new tick size and lot size, after the event period has shown there are increasing of trading volume activity averages. The results showed that the application of the new rules able to increase stock liquidity, which means the expectation of  Indonesia Stock Exchange successfully achieved.
FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN PEMAKAI SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA DI KECAMATAN MENGWI Anak Agung Made Surya; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 15 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 aims to determine "Factors Influencing Satisfaction User Accounting Information Systems at LPD in District Mengwi". This research was done on the LPD in District Mengwi. Samples in this study of 61 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires. The data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 61 respondents, it can be concluded that the factors of training and education, support of top management, information systems development, user involvement in the development of the system positively affects user satisfaction SIA. This shows if the user SIA wants to achieve satisfaction with the system used, it should be noted the factors that affect it..
SPESIALISASI AUDITOR SEBAGAI VARIABEL PEMODERASI PENGARUH AUDIT TENURE DAN PERGANTIAN AUDITOR PADA AUDIT DELAY Ni Made Dwita Ratnaningsih; A.A N.B Dwirandra
E-Jurnal Akuntansi Vol 16 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

Public accountan firm (PAF) commitment with the company as a client, makes PAF or auditors have a specific knowledge of the operational companies. This study aimed to analyze the factors auditor’s commitment (audit tenure), auditor change in the audit delay with specialization moderated by the auditors in companies listed in Indonesia Stock Exchange 2009-2014. Samples were obtained by purposive sampling of 141 companies listed on the Stock Exchange which reported the audited financial statements for 2009-2014. This study uses analysis techniques Moderating Regression Analysis (MRA), with SPSS 13.0. These results indicate that the specialization of auditors moderate the effect of audit tenure and auditor change. Audit tenure moderated to produce shorter audit delay. Specialization auditor is able to weaken the relationship auditor changr in the audit delay. Partially audit auditor tenure and auditor specialization negative effect on audit delay, and the change of auditor positive effect on audit delay.
PENGARUH PENDAPATAN ASLI DAERAH PADA BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI I Putu Ngurah Panji Kartika Jaya; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 7 No 1 (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 Pendapatan asli daerah yang meningkat diduga tidak serta merta akan meningkatkan belanja modal melainkan bersifat kontijen, yaitu salah satunya, tergantung kepada pertumbuhan ekonomi daerah. Tujuan dari penelitian ini yaituuntuk mengetahui adanya pengaruh pendapatan asli daerah pada belanja modal dengan pertumbuhan ekonomi sebagai variabel pemoderasi.Penelitian ini dilakukan pada pemerintah kabupaten/kota di Provinsi Bali.Penelitian ini menggunakan Laporan Realisasi APBD dan Tabel PDRB periode 2006-2011 sebagai sampel. Metode penentuan sampel yang digunakan yaitu dengan sampling jenuh. Pengumpulan data dilakukan melalui metode observasi non partisipan. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis diperoleh bahwa pendapatan asli daerah berpengaruh positif dan signifikan pada belanja modal, pertumbuhan ekonomi tidak berpengaruh signifikan pada belanja modal, serta pertumbuhan ekonomi berpengaruh signifikan dan mampu memoderasi pengaruh pendapatan asli daerah pada belanja modal tetapi dengan intensitas dan arah yang berlawanan. Kata kunci: belanja modal , PAD, pertumbuhan ekonomi
Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi Ni Putu Melia Andriani; I Putu Sudana
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p05

Abstract

Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on CSR disclosure with environmental performance as a moderator. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. There were 47 companies used as samples. Research data collection uses documentation techniques, while analysis techniques use Moderated Regression Analysis (MRA). The results of the analysis show that management ownership has no effect on CSR disclosure. Institutional ownership is correlated with CSR disclosure. Environmental performance cannot moderate the effect of management ownership on CSR disclosure. Environmental performance moderates the effect of institutional ownership on CSR disclosure. The implication of this research is that management ownership cannot be used as a reference for companies in making CSR disclosure decisions. Institutional ownership in this study can be used as a guideline and material for consideration when making CSR disclosure decisions. Keywords: Management Ownership; Institutional Ownership; Environmental Performance; Corporate Social Responsibility Disclosure

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