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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 KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, DAN PENGETAHUAN MANAJER AKUNTANSI PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Kadek Indah Ratnaningsih; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 6 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 Efektivitas sistem informasi akuntansi merupakan suatu keberhasilan yang dicapai oleh sistem informasi akuntansi dalam menghasilkan informasi secara tepat waktu, akurat, dan dapat dipercaya. Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi. Penelitian ini dilakukan pada hotel berbintang di Kabupaten Badung. Sampel diambil dengan teknik purposive sampling sebanyak 44 manajer akuntansi pada hotel bintang tiga dan empat. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil Penelitian menunjukkan kecanggihan teknologi informasi, partisipasi manajemen, serta pengetahuan manajer akuntansi berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi (SIA). Kata Kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem informasi akuntansi    
PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN DEWAN DIREKSI TERHADAP INTEGRITAS LAPORAN KEUANGAN N. P. Yani Wulandari; I Ketut Budiartha
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 Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen dan dewan direksi terhadap integritas laporan keuangan. Penelitian ini menggunakan purposive sampling dalam pemilihan sampel dan diperoleh sebanyak 45 perusahaan yang menjadi sampel penelitian selama 3 tahun. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Variabel kepemilikan institusional dan dewan direksi berpengaruh terhadap integritas laporan keuangan. Sementara variabel kepemilikan manajemen, komite audit serta komisaris independen tidak memiliki berpengaruh terhadap integritas laporan keuangan. Kata Kunci : struktur kepemilikan, komite audit, dewan direksi, komisaris independen
Analisis Efisiensi Dan Efektivitas Penerimaan Pendapatan Asli Daerah Kabupaten Klungkung yaneka julastiana
E-Jurnal Akuntansi Vol 2 No 1 (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

The purpose of this study was to analyze the efficiency and effectiveness of tax revenue and levies to revenue in 2005-2011 Klungkung regency. Analysis of the data used is quantitative analysis by measuring the efficiency and effectiveness of the management of taxes and levies on revenues Revenue Klungkung regency years 2005-2011. The results of the analysis of the data shows, the level of efficiency of taxes and retributions Klungkung regency quite efficient in 2005-2011 an average of 70.97 percent. Rate the effectiveness of the tax revenue and levies Klungkung regency years 2005-2011 are considered very effective average rate of 112.36 percent. 
Pemanfaatan Teknologi Informasi, Profesionalisme, Pengalaman Kerja dan Kinerja Auditor I Made Edy Purnama Putra; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p12

Abstract

This study aims to examine the effect of the use of information technology, professionalism and work experience on auditor performance. This research was conducted at the Bali Province Public Accounting Firm (KAP). The number of samples is 52 people, with the method of determining the sample in this study using a purposive sampling technique. Data collection through survey methods with questionnaire techniques. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the use of information technology, professionalism and experience had a positive effect on auditor performance. This proves that auditor performance is influenced by the use of information technology, professionalism and experience which are very important for every auditor to have. Keywords: Utilization Of Information Technology; Professionalism; Experience; Auditor Performance
Motivasi Belajar, Perilaku Belajar, Lingkungan Belajar dan Tingkat Pemahaman Akuntansi Selama Pandemi Covid-19 Ni Kadek Sri Ayu Melyani; Ni Made Dwi Ratnadi
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.p10

Abstract

The research aims to obtain empirical evidence of the influence of learning motivation, learning behavior and learning environment on the level of understanding of accounting during the Covid-19 pandemic at state and private universities that have accounting majors in Bali. The sampling method used was a nonprobability sampling method with accidental sampling technique. Data was collected using a survey method on 100 respondents. The analysis technique used is multiple linear regression analysis. The research results show that learning motivation, learning behavior and the learning environment have a positive influence on the level of understanding of accounting. This shows that the stronger the motivation to learn, the higher the level of understanding of accounting. The better learning behavior and supportive learning environment causes the level of accounting understanding of students majoring in accounting to increase. Keywords: Accounting Understanding; Learning Motivation; Behavior; Environment.
PENGARUH PARTISIPASI PENGANGGARAN, KOMITMEN ORGANISASI, DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN Ni Luh Nyoman Nitiari; Ketut Yadnyana
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

Budgetary slack reflects the difference between the amount of the company's best estimate of the budget drawn up by managers to protect themselves from the risk of not achieving budget targets by means of a low budgeted revenues and budgeted costs are high. This study aimed to clarify the effect of budgetary participation and organizational commitment on the slack with environmental uncertainty as a moderating. The study sample consisted of 19 three-star hotels and above in the village of Ubud. There is a positive effect of participation on budgetary slack budgets. Negative influence of organizational commitment on budgetary slack, as well as environmental uncertainty moderates the relationship budgetary participation and organizational commitment on budgetary slack.
Tobin’s Q as a Mediating Variable in the Relationship between Financial Ratios and Stock Prices: An Analysis Giri Suseno; Endah Arianti Putri; Nurmala Sari; Willi Meilita
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.p01

Abstract

Other sectors of the economy depend on Indonesia's financial industry for liquidity and loans. Therefore, studying the components that influence the value of banking stocks is interesting and important. This study investigates the mediating effect of Tobins's Q on the correlation of Price Earnings Ratio, Price to Book Value, and Earning per Share to Share Price in the Indonesian banking sector. This quantitative research uses the partial least squares-structural equation modelling (PLS-SEM) method. This study examined 43 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 with a total of 172 data for 4 years. Purposive sampling was used by the researchers. Tobin's Q is a positive mediator, although it does not statistically significantly influence EPS and PER on Share Price. In addition, Tobin's Q is also a negative mediator of PBV and Share Price, but not statistically significant. This research has major implications for managerial decision-making, investor tactics, regulatory rules, and future research on stock prices and corporate management. Keywords: Tobin's Q; Price Earnings Ratio; Price to Book Value; Earning per Share; Stock price.
The Influence of Liquidity Toward Capital Structure Astriyani Sandya Paramita; Yohanes Suhardjo; Marwan Asri
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.p10

Abstract

Globalization and technological developments in the business world, both in the industry are growing rapidly. Most of the manufacturing companies use the debt as their capital structure which can be seen from the fluctuation of debt to equity (DER) ratio in 2014-2017. This research aims to examine the influence of liquidity toward capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period, which are grouped by the company size. The multiple linear regression analysis is used to test the hypothesis. The results of this research indicate that liquidity has a negative influence toward leverage, reflects that the higher the liquidity of a company, the lower the level of leverage and vice versa. There is a consistency between large and small companies regarding the effect of liquidity on leverage. Capital structure for large and small companies still choose internal funds as the first choice. Keywords : Capital Structure; Liquidity; Large Companies; Small Companies.
Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat di Kota Denpasar Ida Ayu Setya Saraswati; Ni Luh Sari Widhiyani
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.p07

Abstract

This research aims to show empirically how personal ability, motivation, top management support impact the performance of accounting information systems in BPR. The research population is all BPR employees in Denpasar City who operating accounting information systems. The purposive sampling method was used for sampling. This study had 63 respondents. Multiple linear regression analysis was used to analyze the data. The research results show that personal ability, motivation, top management support influence the performance of accounting information systems. The theories used are the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB).
Financial Distress dan Managemen Laba pada Industri Jasa Trasportasi di Masa COVID-19 Ellionora Novalianti Wongso Sugiarto Salim; Arthik Davianti
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.p14

Abstract

This study detects financial distress and the existence of earnings management which is classified into accrual and real earnings management in the transportation service industry. The data analysis technique was carried out using Altman's financial distress analysis, followed by linear regression analysis with quantitative descriptive methods. Purposive sampling method was used and the research sample obtained was eight companies with a total of 48 observational data. The results showed that transportation companies at various levels of financial distress were proven to practice accrual earnings management. However, there are differences in the choice of accrual earnings management strategies at each level of distress. In companies that are in advanced distress level, accrual earnings management is carried out by means of income maximization and followed by the practice of big bath. Meanwhile, in extreme distress, the company decides to do income minimization. Keywords: Financial Distress; Accrual Earnings Management; Real Earnings Management.

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