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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
 76   77   78   79   80 
Moderation of Perceived Usefulness and Ease of Online Learning Media on the Influence of Predictor Variables on Students' Level of Understanding Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
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.p15

Abstract

This study aims to determine the moderation ability of perceptions of the usefulness and convenience of online learning media on the influence of student computer anxiety on the level of understanding of accounting. To achieve the research objectives, primary data was collected through the distribution of questionnaires (which have passed the validity and reliability tests of the instrument) on samples determined by the purposive sampling method, namely selecting samples by determining specific characteristics that are in accordance with research objectives so that it is expected to be able to answer research problems. . The data collected was first tested for compliance with the classical assumption requirements, then analyzed using the Moderation Regression Analysis (MRA) technique. The results of this study are that computer anxiety has a negative effect on the level of student understanding, interest in learning has a positive effect on the level of student understanding, perceptions of usefulness and convenience do not moderate the effect of computer anxiety on the level of student understanding, perceived usefulness moderates the effect of interest in learning on the level of student understanding, and perceived ease does not moderate the effect of interest in learning on the level of student understanding.
PENGARUH FREE CASH FLOW, RISIKO BISNIS PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2011-2015 Ni Putu Santhi Puspita Sari; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 18 No 3 (2017)
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

The purpose of this study to determine the effect of free cash flow and business risks on the value of the company and how the debt policy may mediate the effect of these two factors on the value of the company. This research was conducted on property and real estate company listed on the Indonesia Stock Exchange in 2011-2015. The number of samples taken as many as 29 companies with purposive sampling technique. Data analysis technique used is the analysis of the path (Path Analysis). The results showed that the high free cash flow led to the company increasing debt policy so that the optimization of the company value can be achieved and Debt policy is an intervening variable.. Business risks can increase when companies use high debt to meet the needs of funding, which will decrease value of the company and Debt policy is not an intervening variable.
PENGARUH PELATIHAN DAN PENDIDIKAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK PEMAKAI SIA PADA KINERJA INDIVIDUAL Ni Putu Eka Sarastini; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p22

Abstract

Kesuksesan sistem informasi akuntansi dapat diukur dengan beberapa faktor, salah satunya adalah kinerja individual. Kinerja individual karyawan merupakan kunci keberhasilan perusahaan dalam mencapai suatu tujuan dan memenuhi kebutuhan masyarakat.nKinerja merupakan gambaran mengenai tingkat pencapaian pelaksanaan program, kegiatan, dan kebijakan dalam mewujudkan sasaran, tujuan, visi dan misi dalam organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan dan pendidikan, dukungan manajemen puncak dan kemampuan teknik pemakai SIA pada kinerja individual karyawan. Pelatihan adalah proses meningkatkan pengetahuan dan keterampilan karyawan. Dukungan manajemen puncak dapat diartikan sebagai suatu kegiatan yang berdampak, mengarahkan dan menjaga perilaku manusia yang ditunjukkan oleh direktur, presiden, kepala divisi dan sebagainya dalam organisasi. Kemampuan teknik pemakai dapat diartikan sebagai rata-rata tingkat pendidikan atau pengalaman seseorang. Populasi dalam penelitian ini adalah 64 koperasi simpan pinjam dan sampel sebanyak 30 koperasi simpan pinjam di Kabupaten Karangasem yang ditentukan dengan metode purposive sampling. Responden dalam penelitian ini berjumlah 90 orang karyawan pengguna Sistem Informasi Akuntansi (SIA). Pengumpulan data dalam penelitian ini menggunakan cara wawancara dan kuesioner. Data dianalisis menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pelatihan dan pendidikan, dukungan manajemen puncak dan kemampuan teknik pemakai SIA berpengaruh positif pada kinerja individual karyawan yang ada di Kabupaten Karangasem. Semakin tinggi tingkat pelatihan dan pendidikan, dukungan manajemen puncak, dan kemampuan teknik pemakai SIA maka akan meningkatkan kinerja individual karyawan.
Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak Nyoman Trismana Putra; I Ketut Jati
E-Jurnal Akuntansi Vol 25 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.v25.i02.p16

Abstract

The purpose of this study is to determine the effect of profitability on tax avoidance with the firm sizeas a moderator variable. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2014-2016. The number of samples used in this study as many as 25 companies with 75 observations obtained with non-probability sampling technique with purposive sampling method. Data analysis technique is done by using analysis technique of moderated regression analysis. The results of the research show that profitability has a positive effect on tax avoidance. The study also found that firm size weakened the effect of profitability on tax avoidance. Keyword : profitability, firm size, tax avoidance
Pengaruh Opini Auditor dan Pertumbuhan Penjualan Perusahaan pada Nilai Perusahaan Ketut Ita Diantari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 26 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.v26.i02.p10

Abstract

The study was conducted to identify and test empirically the influence of auditor opinion which is an external factor, and sales growth which is the company's internal factors on the firm’s value. The study was conducted on consumer goods industry sector companies for the period 2013-2017. Samples totaling 17 companies was selected purposively, so that 85 observations were obtained. The data analysis technique used is multiple linear regression. The results of the study show 1) the auditor's opinion does not affect the firm's value. 2) Company sales growth has a positive effect on firm’s value. Based on the results obtained, the research has theoretical implications, that is, it can support signal theory and become another research reference source related to firm’s value. The practical implication is to be considered by investors, creditors, and other interested parties in making business decisions. Keywords: auditor opinion, company sales growth, firm value
PENGUJIAN KANDUNGAN INFORMASI PADA PENGUMUMAN PEMECAHAN SAHAM DI INDONESIA Ketut Sonya Adnyani; IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 10 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 research aims to find out an empirical evidence about the market reaction of stock split as measured by the difference of abnormal return on companies that listed in Indonesian Stock Exchange. There were 38 companies that has done the stock split. Secondary data were used for this research with sampel selection using a purposive sampling method. Technical analysis used for different test is wilcoxon signed ranks test at level of significant five percent. This is an 11-day observation period. That data normality was tested by kolmogorov smirnov. The results of this study showed that were no significant differences of abnormal return before and after stock split.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, dan Tingkat Kepercayaan Pada Minat Menggunakan Uang Elektronik Andhika Bayu Pratama; I Dewa Gede Dharma Suputra
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.p04

Abstract

This study uses a survey by distributing questionnaires. The population in this study were all students of the 2015 afternoon class which numbered 493 people. The sample in this study was determined using a nonprobability sampling technique with an incidental sampling approach. Based on the calculation using Slovin formula, the sample amounted to at least 83 people. This study uses multiple linear regression analysis techniques. Based on the results of the analysis it was found that percieved usefulness, percieved ease of use, and trust had a positive and significant effect on the interest of regular 2015 afternoon students of the Faculty of Economics and Business, Udayana University to use e-money. Keywords: TAM, perceived usefulness, perceived ease of use, trust, interest, e-money
Pengaruh Keterampilan, Pengetahuan dan Karakter Pada Tingkat Profesionalisme Dosen di Perguruan Tinggi I Gusti Ngurah Abiana; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 28 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.v28.i02.p03

Abstract

Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not professional it will produce accountants who are also unprofessional. The purpose of this study was to analyze the influence of skills, knowledge, and character on student perceptions of the professionalism of lecturers. The sample of this study is accounting students, Faculty of Economics and Business, Udayana University, with 171 respondents. This study uses a stratified random sampling method and data collection using a questionnaire. Data is analyzed using multiple linear regression analysis. The results of the analysis show that the skill, knowledge, and character have a positive effect and on the students' perceptions of the lecturers professionalism.Keywords: Skills, knowledge, character, professionalism.
Profitabilitas Memoderasi Pengaruh Financial Distress pada Opini Audit Going Concern Anak Agung Gde Oka Maheswara; A.A. Ngurah Bagus Dwirandra
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.p27

Abstract

The purpose of this study was to determine the effect of partial financial distress on the going concern audit opinion, to determine the effect of partial profitability on the going concern audit opinion and to know the moderating ability of profitability on financial distress that affects the going concern audit opinion. This research conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The research sample was obtained using purposive sampling technique. Data collection is done by non-participant observation methods. Data analysis techniques are carried out using the method of binary logistic regression analysis. The test results show that financial distress has an effect on the going concern audit opinion, profitability has no effect on the audit opinion, and profitability weakens the effect of financial distress on the going concern audit opinion. Keywords : Financial Distress; Going Concern Audit Opinion; Profitability.
Dampak Dispersion Of Ownership, Financial Distress, Dewan Pengawas, Umur Listing terhadap Pengungkapan Sukarela Bank Syariah Barry Alfian; Lilik Handajani; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p20

Abstract

This study aims to look at the effect of ownership dispersion, financial distress, sharia supervisory board and age of listings on the extent of voluntary disclosure in Islamic banks registered with OJK in the 2015-2018 period. The population of the study was 14 companies of Islamic Commercial Banks and the number of samples obtained were 13 companies with an observation period of 4 years. Data analysis techniques using multiple linear regression. Statistical results show that Simultaneous that dispersion of ownership, financial distress, sharia supervisory board and age of listings have a positive and significant effect on voluntary disclosure of Islamic Commercial Banks. While partially dispersion of ownership and sharia supervisory board negative significant influence on voluntary disclosure of Islamic Commercial Banks. Keywords: Voluntary Disclosure; Ownership Dispersion; Financial Distress; Supervisory Board; Age Of Listing.

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