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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
 49   50   51   52   53 
Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company Deranika Ratna Kristiana; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p16

Abstract

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements. Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.
VARIABEL-VARIABEL FUNDAMENTAL YANG BERPENGARUH PADA KEBIJAKAN DIVIDEN I Gst Ngr Agung Bayu Pati; Ida Bgs. Putra Astika
E-Jurnal Akuntansi Vol 16 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

The purpose of this study uses the fundamental variables in terms of financial ratios in predicting dividend policy. The research sample was determined by census method that is as much as 15 (fifteen) companies included in the food and beverage industry are listed (listing) in Indonesia Stock Exchange with a listing from 2010 until 2012. Based on the discussion, the importance of the conclusion of the results the research is as follows: Free Cash Flow and no significant negative effect on dividend policy, Return on Equity significant negative effect on dividend policy, Debt to Equity Ratio and no significant positive effect on dividend policy, and the Net Profit Margin positive and significant impact on dividend policy food and beverage industry to go public in Indonesia Stock Exchange.
PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DENGAN MODEL TAM PADA HOTEL DI KABUPATEN GIANYAR Amadeus Vincent Reziario Nugraha; Gede Juliarsa
E-Jurnal Akuntansi Vol 17 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

The aim of this study was to determine factors that affect acceptance of accounting information systems based on information technology in hotel Gianyar. Model TAM (Technology Acceptance Model) are used as variables or constructs in this study. TAM model consisted of two factors: perceived of usefulness, perceived ease of use, with the added convenience of perceived of enjoyment. This research was conducted in Gianyar. Sampling was done using judgmental (purposive). The data collection is done by distributing questionnaires to employees of the hotel accounting system of accounting information which has been determined by the users who use the system as a respondent. Data were analyzed using SEM analysis and GSCA (Generalized Structure Component Analysis) as a tool of analysis. The results showed that perceived of usefulness, perceived of ease of use and perceived of enjoyment has significant effect on attitudes. The attitude significantly influence the acceptance of information technology.
JUMLAH TANGGUNGAN SEBAGAI PEMODERASI PENGARUH PENGALAMAN USAHA DAN PENDAPATAN UMKM PADA KOLEKTIBILITAS KUR MIKRO BRI Ni Luh Ayu Windariani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 19 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

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Abstract

ABSTRACT The purpose of this study was to determine the effect of business experience and income of SMEs in the collectibility of credit payment with the household size as moderating variable. The sample used in this study are the debtor of Kredit Usaha Rakyat (KUR) at BRI Units Sudirman. The sample is determined by proportional random sampling in order to obtain 82 samples. Data were collected through survey method, with a questionnaire as the instrument. Data analysis technique used is Moderated Regression Analysis (MRA). The analysis showed, the longer business experience does not guarantee the improvement of credit collectibility. The higher income of SMEs, can increase loan collectibility payment. Household size is able to decrease the negative influence of business experience in the collectibility of the loans payment and the household size can decrease the positive effect on the SMEs income to collectibility of the loans payment.
PENGUNGKAPAN PELAPORAN KEUANGAN MELALUI WEBSITE DAN FAKTOR-FAKTOR YANG MEMEGARUHI I Gusti Putu Adi Diatmika; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 21 No 1 (2017)
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

Developments in the field of information technology affect companies in running a business, one of them by utilizing the internet media. The rapid development of the internet creates a new way for companies to facilitate communication with investors. The use of the Internet as a medium of information disclosure will facilitate investors in obtaining company information. Investors can obtain the required information by looking at the information presented on the company's website pages. This study was conducted with the aim to determine the effect of firm size, profitability, leverage, auditor reputation, public ownership, and new share offerings to the disclosure of financial reporting through the website. The sample in this study used 81 non-financial companies listed on the Indonesia Stock Exchange in 2015. Determination of the number of samples using proportional stratified random sampling method, then grouped by type of industry. This study uses secondary data in the form of annual reports of companies listing on the Indonesia Stock Exchange until 2015 as well as observation of the company website. Methods of data analysis using multiple linear regression. The results show only company size, leverage and new share offerings that significantly influence the disclosure of financial reporting through the website. Variable profitability, auditor reputation and public ownership have no significant effect on financial report disclosure through website.
PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK, KEJELASAN TUJUAN, KEMAMPUAN TEKNIK PERSONAL PADA PENGGUNAAN SISTEM INFORMASI AKUNTANSI I Gusti Ngurah Hendra Santa Darmika; I Gusti Ayu Eka Damayanthi
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.p06

Abstract

The use of accounting information systems in current area agencies are increasingly being carried out in order to facilitate management of sources potential areas for regional development. a successful of system implementation not only determined at the sheer mastery of the oindividual skills, but the individual user behavior and factors of system largely determine successly of the system implementation. behavioral factors consist of training, top management suppor, and clarity of purpose. This research aims to test the influence of the training, top management support, clarity of purpose, and personal skills on the effectiveness use of accounting information system in the SKPD Office at Badung Regency.This research was conducted at the Office of the Inspectorate, the Regional Secretariat, the Secretariat of DPRD, BAPPEDA, Departement, Agency, Satuan Polisi Pamong Praja, and DPRD who are in SKPD Office at Badung Regency. This method using of data collection method survey with questionnaires, technique sampling in this study using random sampling techniques based on the considerations (purposive sampling). Analytical techniques used are multiple regression. This research results showed training, top of management support, clarity of accounting objectives, and the ability of influential positive personal technique on the effectiveness of use accounting information systems.To improve effectiveness of accounting information systems used, the top management should provide SKPD support materially or morally as well to intensive training for the ranks of staff so that they are motivated and increasingly adept at utilizing systems of accounting information. Keywords: Top of Management Support, Effectivity of Using AIS, Clarity of Purpose, Personal Technique.
The Effect Of Credit Growth On Profitability With Credit Turnover Rate As Moderator Variable At Lpd In Kecamatan Kediri Period 2013-2016 A.A. Ngr. Manik Yuda Pramartha; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 22 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.v22.i03.p05

Abstract

LPD health level is an important indicator, and will be able to cultivate public confidence, so people feel safe to save money in LPD either in the form of savings and deposits. This research is a kind of explanatory research that is research that analyze the relationship between one variable with other variable or how a variable influence other variable. Data analysis method used is descriptive method and quantitative method consist of classical assumption test, multiple linear regression test, hypothesis test consist of F-test and t-test, and test of coefficient of determination. Work on data analysis method using SPSS 16.0 for Windows. The data used are primary and secondary data. This research uses 14 LPD as research sample. The results showed that Credit Growth has positive and significant impact on Profitability, Credit rotation rate does not significantly affect Profitability and credit rotation rate does not moderate credit growth to profitability. Keywords: Rate credit turnover, credit growth, profitability.
Ukuran Perusahaan Memoderasi Pengaruh Free Cash Flow dan Leverage Terhadap Kebijakan Dividen I Kadek Edi Rian Trisna; Gayatri Gayatri
E-Jurnal Akuntansi Vol 26 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.v26.i01.p18

Abstract

Determining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain empirical evidence on the effect of free cash flow and leverage on dividend policy and firm size capability in moderating the effect of free cash flow and leverage against dividend policy. Companies going public listed on the Indonesia Stock Exchange (BEI) year 2013-2017 is the location of research with purposive sampling as a method of determining the sample. Companies that meet the criteria are 10 companies with a total of 39 observations. Moderated Regression Analysis (MRA) was used to test in this research. The result showed that free cash flow had positive and leverage effect negatively on dividend policy. The study also found that firm size is able to strengthen the effect of free cash flow on dividend policy and weaken the influence of leverage on dividend policy. Keywords: dividend policy, free cash flow, leverage, company size..
Analisis Reaksi Pasar Terhadap Pengumuman Merger dan Akuisisi Pada Perusahaan Akuisitor yang Terdaftar di BEI Ika Putri Adnyani; Gayatri Gayatri
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.p10

Abstract

This research is conducted on all acquisition companies that conduct acquisitions listed on Indonesia Stock Exchange 2011-2016 period. Sampling method using purposive sampling. The number of samples of this research is 50 companies. The market reaction in this study used abnormal return and trading volume activity. The testing of information content will be done by looking at differences in cumulative abnormal return and the average trading volume of shares five days before and five days after the announcement of the acquisition. Data analysis technique used is paired sample t-test. Based on the test results, found there are significant differences in the abnormal return of the acquirer company before and after the announcement of the acquisition. However, there is no difference in trading volume activity of the acquirer's stock before and after the acquisition announcement Keywords: acquisitions, stock market, abnormal return, trading volume activity
Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhadap Kinerja Pengawas Koperasi Putu Kodyawati; Luh Gede Krisna Dewi
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.p29

Abstract

The purpose of this study was to obtain empirical evidence of the effect of independence, professional expertise, work motivation, work experience and level of education on the performance of cooperative supervisors in Klungkung District. This research was carried out in all cooperatives in Klungkung District. The population is 126 supervisors. The number of samples taken was 66 supervisors with a purposive sampling method. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that independence, professional expertise, work motivation, work experience and education level simultaneously had a positive effect on supervisor performance. Partially that independence, professional expertise, work motivation, work experience and level of education also influence the performance of supervisors. Keywords: Independence, professional proficiency, motivation

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