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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 RASIO KEUANGAN DAN NON KEUANGAN PADA KINERJA KEUANGAN PERBANKAN Ni Putu Lia Victoria; Ni Made Adi Erawati
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

National growth of a country, where economic development including, requiring the participation of financial institutions to finance the construction. Financial institutions have an important role in the development of the country, where financial institutions are needed as a financial institution or lending. Viewing of its important role, financial institutions are required to improve the ability to compete and watch the bank's financial performance. This study aims to determine the level of cash flows, debt management effectiveness, ROA, the level of outstanding loans, and the cost of corporate social responsibility on the financial performance of banks in IDX. Data collection methods used in this research is based on books and financial reports. The result of this study showed that the level of cash flows, the effectiveness of debt management, the level of outstanding loans, and the positive impact of CSR costs, while BOPO negative effect on the financial performance of banking companies listed on the Stock Exchange in 2009 -2013.
PENGARUH KETERLIBATAN PEMAKAI, PELATIHAN, UKURAN ORGANISASI DAN KEAHLIAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Agus Wahyu Arya Damana; I Made Sadha Suardikha
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

Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user involvement, training, organizational size, and user expertise to affect the performance of accounting information system on Credit Institutions village in Klungkung regency. The sample used in this study were 51 obtained by purposive sampling technique, namely the determination of the sample based on the characteristics and suitability of certain criteria. The data analysis technique used in this research is multiple linear regression analysis, which is preceded by the classical assumption, which is processed with SPSS for Windows version 16.0. Based on the results of the analysis of user involvement, training, organizational size, and user expertise positive effect on the performance of the accounting information system with a significance value less than 0.05
PENGARUH UMUR PERUSAHAAN, AUDIT TENURE DAN GOOD CORPORATE GOVERNANCE PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN Kadek Indah Kusuma Dewi; Ni Made Dwi Ratnadi
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

Velocity of ??publication from financial statement is important because it becomes the qualitative characteristics of useful information in supporting the relevance of the information. Besides how quickly a company publishes its financial statements will tend to affect the trust of financial statement users. The purpose of this study was to determine the effect of company age, the audit tenure and good corporate governance in velocity of ??publication from financial statements. The study was conducted on companies listed in the Indonesia Stock Exchange which is determined by the method of random sampling in the period 2011-2013. Samples were obtained by 26 companies, which are 60 observations and analyzed with multiple linear regression techniques. Based on the analysis found that the company age has no effect on the velocity of ??publication from financial statements. Audit tenure and good corporate governance has negative affect the velocity of ??publication from financial statements.
GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA Sri Dewi Lestari; Ni Gusti Putu Wirawati
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

In addition to improve the company's performance, one of the goals that’s needed to be achieved by all companies is to maximize profits gained. Profit is one of the most risky components as the basis for the decision making of its stakeholders. Earnings information has a very important role as a signal of the company's performance to meet a wide range of important decisions by users of information. This study was conducted to determine the effect of information asymmetry on earnings management by using Good Corporate Governance as moderating variables. This research was conducted at the company following the CGPI score in a row from 2010-2013 and listed on the Indonesia Stock Exchange. The method which is used in this research is regression analysis moderation. Results from this study indicate that the information asymmetry positive effect on earnings management and corporate governance as a moderating variable is able to weaken the asymmetry of information on earnings management that occurred in company.
PENGARUH RECEIVABLE TURNOVER, DEBT TO EQUITY RATIO, EQUITY TO TOTAL ASSETS RATIO PADA RETURN ON INVESTMENT I Gusti Agung Ayu Mas Candraeni; I Gd. Suparta Wisada; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 5 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

ABSTRAK Penelitian ini untuk mengetahui pengaruh dari receivable turnover, debt to equity ratio, dan equity to total assets ratio pada return on investment. Ditemukan hasil yaitubesar kecilnya return on investment dipengaruhi oleh receivable turnover, debt to equity ratio, dan equity to total assets ratio.  Semakin meningkatnya tingkat receivable turnover maka semakin meningkat tingkat return on investment yang dihasilkan. Semakin meningkatnya tingkat debt to equity ratio yang dicapai akan menurunkan tingkat return on investment yang dicapai. Semakin meningkatnya equity to total assets ratio akan menurunkan return on investment yang dihasilkan. Kata Kunci : Receivable Turnover, Debt To Equity Ratio, Equity To Total Assets Ratio,Retun On Investment  
PENGARUH STRUKTUR MODAL, LIKUIDITAS, PERTUMBUHAN LABA, DAN UKURAN PERUSAHAAN PADA KUALITAS LABA Kadek Prawisanti Dira; Ida Bagus Putra Astika
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 Informasi laba yang dimiliki oleh perusahaan manufaktur akan bermanfaat bagi para pengguna laporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, likuiditas, pertumbuhan laba, dan ukuran perusahaan pada kualitas laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2011. Metode penentuan sampel yang digunakan adalah non probability sampling. Sampel yang digunakan sebanyak 33 perusahaan manufaktur. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda. Untuk mendapatkan hasil pengujian yang tidak bias, terlebih dahulu dilakukan uji asumsi klasik, selanjutnya dilakukan uji kelayakan model. Hasil penelitian menunjukkan bahwa secara parsial pada tingkat keyakinan 95 persen, struktur modal memiliki arah yang positif tetapi tidak berpengaruh pada kualitas laba. Likuiditas dan pertumbuhan laba memiliki arah yang negatif tetapi tidak berpengaruh pada kualitas laba. Ukuran perusahaan berpengaruh positif pada kualitas laba. Kata Kunci: kualitas laba, likuiditas, pertumbuhan laba, struktur modal, ukuran perusahaan
Adopsi Extensible Business Reporting Language dan Asimetri Informasi Ni Wayan Ristiari Jananti; Made Gede Wirakusuma; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p01

Abstract

The research objective is to verify the effect of the adoption of Extensible Business Reporting Language (XBRL) on information asymmetry in companies listed on the IDX. The sample was selected using a purposive sampling technique which was then analyzed using multiple linear regression. The research sample consisted of 329 companies with a total sample of 1,974 companies being observed. The results of this study show that the adoption of XBRL has a positive effect on information asymmetry. Firm size and turnover ratio control variables were found to have a negative effect on information asymmetry. The research results have implications for the gap in information distribution and technology acceptance between large and small investors. XBRL can help reduce data aggregation costs, but investors must then understand how to derive the informational benefits of new data. Therefore, investors must weigh the costs of data aggregation against the benefits when deciding whether to use new technologies that are voluntary or mandatory.Keywords: Extensible Business Reporting Language; Information Asymmetry; Bid Ask Spread.
Rasio Keuangan dan Harga Saham Perusahaan Manufaktur Komang Adhitanaya; Kadek Diviariesty
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p18

Abstract

Improving the welfare of company owners is the company's main goal. In making efforts to improve the welfare of owners, companies increase share prices which are a reflection of the company's value. The aim of conducting research is to empirically test the influence of CR, ROA, ROE, NPM and TATO on share prices of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) in the 2018-2021 period. Purposive sampling was used as a technique for determining the research sample. The estimation method for this research is multiple linear regression analysis. This research finds that ROA has a positive effect on stock prices, while ROE and NPM have a negative effect on stock prices. This research also found that CR and TATO had no effect on stock prices. This research has a contribution in providing supporting evidence regarding signaling theory. Keywords: Financial Ratio; Stock Price
E-Commerce, Literasi Keuangan, Pengetahuan Kewirausahaan, dan Minat Berwirausaha Mahasiswa Akuntansi I Kadek Adi Arta; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p04

Abstract

Entrepreneurship will bring profits if each individual is able to develop and provide new innovations for the sustainability of their business. The aim of this research is to obtain empirical evidence regarding the influence of e-commerce, financial literacy, and entrepreneurial knowledge on accounting students' entrepreneurial interest. This research was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University, with a total sample of 84 respondents who were students from the class of 2019 & 2020 who had taken the Entrepreneurship course. Sampling used a probability sampling method with proportionate stratified random sampling using a questionnaire as a data collection method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that e-commerce, financial literacy, and entrepreneurial knowledge have a positive effect on accounting students' entrepreneurial interest. The higher the level of e-commerce, financial literacy and entrepreneurial knowledge an individual has, the greater the interest in entrepreneurship among accounting students. Keywords: E-Commerce; Financial Literacy; Enterpreneurship Knowledge; Entrepreneurial Interest.
Determinan Perilaku Pengelolaan Keuangan pada UMKM di Kabupaten Kediri Faradila Larasaty; Makaryanawati Makaryanawati; Rizka Furqorina
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p05

Abstract

This study aims to determine the effect of financial knowledge, financial planning and self-control on MSME's financial management behavior. The sampling technique in this study uses convenience sampling method. Data collected using questionnaire. This research used a quantitative approach and the analytical method used multiple linear regression. The results of this study are financial knowledge and financial planning have a positive effect on MSME's financial management behavior. Self control has no significant effect on the financial management behavior of SMEs. Based on the results of the study, the average respondent has good financial knowledge and has carried out financial planning well so there is good financial management behavior. Keywords: Financial Knowledge; Financial Planning; Self Control; MSME`s Financial Management.

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