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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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Kohesivitas Kelompok Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Self Esteem Pada Senjangan Anggaran Nyoman Putra Yuna Aditya; Made Gede Wirakusuma
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.p03

Abstract

Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evidence of the influence of group cohesiveness in moderating the effect of budget participation, information asymmetry, and self esteem on budgetary slack. The population in this study were all officials or employees involved in the budgeting process for 21 BPR in Denpasar City. Samples were taken using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study, group cohesiveness was not able to moderate the effect of budgetary participation on budgetary slack, but group cohesiveness was statistically able to moderate the influence of information asymmetry and self esteem on budgetary slack in rural banks throughout the city of Denpasar. Keywords: Budget participation, information asymmetry, self esteem, budgetary slack.
Pengaruh Pengungkapan Corporate Social Responsibility, Investment Opportunity Set dan Struktur Modal pada Nilai Perusahaan Kadek Dina Sabina Rini; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 28 No 3 (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.i03.p24

Abstract

The samples used in this study were 28 companies so that there were 140 observations. The research sample was taken using purposive sampling technique. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the disclosure variables of corporate social responsibility have a positive effect on firm value. The variable investment opportunity set has a positive effect on firm value. Capital structure variables have a positive effect on firm value. Theoretical implications of the research show that the results of the research are in line with signal theory. The practical implications of research can be taken into consideration for investors in making decisions by looking at information on CSR disclosures, IOS and company capital structure. Keywords : Corporate value, corporate social responsibility, investment opportunity set, capital structure.
Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi Kadek Ayu Mika Dwi Riantari; Maria Mediatrix Ratna Sari
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.p05

Abstract

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.
FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN Merlina Toding
E-Jurnal Akuntansi Vol 3 No 2 (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 dilakukan pada industri perbankan di Bursa Efek Indonesia. Penelitian dilakukan untuk melihat adakah hubungan antara leverage, profitabilitas, ukuran perusahaan, kepemilikan manajerial dan komite audit terhadap ketepatwaktuan penyampaian laporan keuangan. Purposive sampling digunakan sebagai metode pengambilan sampel dan didapatkan jumlah sampel sebanyak 22 perusahaan. Teknik analisis yang digunakan adalah analisis linear berganda. Hasil dari penelitian ini menemukan bahwa hipotesis mengenai pengaruh positif ukuran perusahaan terhadap ketepatwaktuan penyampaian laporan keuangan diterima. Hipotesis mengenai pengaruh leverage, profitabilitas, reputasi kantor akuntan publik, kepemilikan manajerial dan komite audit pada ketepatwaktuan penyampaian laporan keuangan ditolak Kata kunci: ketepatwaktuan, leverage, profitabilitas, struktur kepemilikan
Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD Ni Wayan Sudiarti; Gede Juliarsa
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p09

Abstract

The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample technique in this study using the Slovin formula with purposive sampling, as many as 46 samples. Data collection method used is a survey method by distributing questionnaires and documentation. The number of returned questionnaires was 126 questionnaires. The data analysis technique used is doubled linear regression analysis with SPSS. Based on research results, competence of human resources and locus of control have a positive and significant effect on the quality of financial statements. The results of this study are expected to provide additional insights into knowledge for those who play a role in preparing financial reports so as to achieve success in carrying out their duties. Keywords: Financial Report Quality; Human Resource Competencies; Locus Of Control.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI I Gede Gora Wira Pratama; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 15 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

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

Abstract

This study aims to determine the effect of capital structure and profitability of the company's value and managerial ownership in moderate capital structure and profitability of the company's value. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2011-2013. The samples in this study using purposive sampling method, the number of observations by 36 sample. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the regression analysis found that the moderation of capital structure and profitability affect the value of the company and managerial ownership able to moderate profitability is proxied by Return On Assets to the value of the company, while the managerial ownership is not able to moderate capital structure proxied by the Debt to Equity Ratio on firm value.
PENGARUH DEBT TO EQUITY RATIO, FIRM SIZE, INVENTORY TURNOVER DAN ASSETS TURNOVER PADA PROFITABILITAS Ni Made Vironika Sari; I G.A.N. Budiasih
E-Jurnal Akuntansi Vol 6 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 Penelitian ini meneliti pengaruh debt to equity ratio, firm size, inventory turnover dan assets turnover pada profitabilitas. Penelitian dilakukan pada perusahaan wholesale and retail trade yang terdaftar di Bursa Efek Indonesia tahun 2009-2012. Sampel penelitian ini mencakup 23 perusahaan yang dipilih melalui kriteria sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil analisis menunjukkan bahwa Debt to equity ratio berpengaruh terhadap profitabilitas, sedangkan variabel Firm Size, Inventory turnover, dan Assets turnover tidak berpengaruh pada profitabilitas karena nilai signifikansi dari variabel tersebut yang lebih dari 0,05. Kata kunci: assets turnover, debt to equity ratio, firm size, inventory turnover, profitabilitas  
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Septiani futri; Gede Juliarsa
E-Jurnal Akuntansi Vol 8 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

The purpose of this study was to determine the effect of independence , professionalism , level of education , professional ethics , experience , and job satisfaction of auditors on audit quality in the public accounting firm in Bali . The data used in this study are secondary data from a list of names public accounting firm and the primary data in the form of a respondent's answers from questionnaire data collection . This study used a simple random sampling method in the determination of the sample and there were 36 samples that meet the criteria . This study used multiple linear regression analysis for the data analysis technique , in which the results showed variable independence , professionalism , level of education , professional ethics , experience , and job satisfaction simultaneously affect auditors on audit quality . Partially, only the level of education and professional ethics have a significant effect on audit quality .
Pengaruh Budaya Organisasi, Dukungan Manajemen Puncak, dan Pemanfaatan Teknologi Informasi pada Kinerja Sistem Informasi Akuntansi I Dewa Gede Ngurah Raditya; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 24 No 2 (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.i02.p02

Abstract

Kemajuan teknologi informasi dalam dunia bisnis yang kompetitif membuat sistem informasi akuntansi menjadi suatu alat penting dalam organisasi. Terdapat 3 variabel dalam penelitian ini yang dapat mempengaruhi kinerja sistem informasi akuntansi yaitu budaya organisasi, dukungan manajemen puncak, dan pemanfaatan teknologi informasi. Penelitian ini dilakukan pada 22 Lembaga Perkreditan Desa di Kecamatan Sukawati. Metode pengumpulan sampel dilakukan dengan cara non probability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis linear berganda menunjukkan variabel budaya organisasi, dukungan manajemen puncak, dan pemanfaatan teknologi informasi berpengaruh positif, pada kinerja sistem informasi akuntansi, ini berarti semakin baik atau tingginya budaya organisasi, dukungan manajemen puncak, dan pemanfaatan teknologi ionformasi maka kinerja sistem informasi akuntansi akan meningkat. Penelitian ini memberikan manfaat bagi organisasi dan dijadikan landasan dalam pengambilan keputusan terkait faktor perkembangan teknologi khususnya kinerja sistem informasi akuntansi. Kata kunci: kinerja sistem informasi akuntansi, budaya organisasi, dukungan manajemen puncak, pemanfaatan teknologi informasi
Audit Forensik, Audit Investigasi, dan Profesionalisme Terhadap Pengungkapan Kecurangan di BPKP I Dewa Ayu Cintya Nari Ratih; Eka Ardhani Sisdyani
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.p11

Abstract

The research objective is to obtain empirical evidence of the effect of disclosing fraud on forensic auditing, investigative auditing and professionalism. The research was conducted at BPKP Bali Province. The number of samples used were 37 samples with purposive sampling method. The research instrument used was a questionnaire. The collected data were analyzed using multiple linear regression techniques. The results showed that the forensic audit had no effect on disclosing fraud, while the investigative audit and professionalism had a positive effect on disclosing fraud. The implications of this research are able to confirm the theory of fraud triangle and Theory of Planned Behavior (TPB) which argue that behavior does not only depend on a person's intentions, but also on other factors that are not under the control of the individual's behavior that causes fraud or fraud. Keywords: Forensic Audit; Investigative Audit; Professionalism; Fraud Disclosure

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