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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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AUDITOR SWITCHING SEBAGAI PEMODERASI PENGARUH KONDISI KEUANGAN PADA OPINI AUDIT (GOING CONCERN) Ni Putu Okta Verdhyana; Made Yenni Latrini
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

This studyaims to determinehow the effecton thefinancial condition ofgoing concern audit opinionby theauditorswitchingasmoderating. This research was conductedin allsectors ofthe companies listedinthe Indonesia Stock Exchange(BEI) in the period of 2011to 2014using asample of2068companies. Sampleswere selected usingpurposive sampling methodwitha basicanalysisusinglogisticregression. The samples usedin the studywere 59observationsof the company,with236of dataobservationsfor 4 years. Based on the analysisfoundthat thefinancialcondition variablesthatproxied byliquidity ratiosnegative effectbut not significant, negativeeffect onprofitability, but not significant, andsolvencyis positive butnot significanteffecton thegoing concern audit opinion. Auditor switching significantly strengthen the effect of profitability on a going concern audit opinion and weaken then the influence of the solvency of the going concern audit opinion, but the auditor can not influence liquidity switching on going concern audit opinion.
PENGARUH KEPUASAN KERJA TERHADAP KINERJA KARYAWAN SEKTOR PUBLIK, DENGAN IN-ROLE PERFORMANCE DAN INNOVATIVE PERFORMANCE SEBAGAI VARIABEL MEDIASI Putu Yudha Asteria Putri; Made Yenni Latrini
E-Jurnal Akuntansi Vol 5 No 3 (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 Kepuasan kerja dan kinerja merupakan suatu hubungan yang berkaitan pada sebuah organisasi publik. Tuntutan masyarakat dalam pelayanan publik dimana masyarakat menginginkan adanya pelayanan publik yang sesuai, oleh sebab itu penilaian kinerja perlu diperhatikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepuasan kerja terhadap kinerja organisasi sektor publik dengan in-role performance dan innovative performance sebagai variabel mediasi penelitian ini dilakukan di PDAM Kabupaten Badung, Tabanan dan Kota Denpasar. Metode pengambilan sampel menggunakan metode purposive sampling dengan mengambil sebanyak 200 responden dari populasi karyawan sebanyak 902 orang.  Berdasarkan hasil analisis dengan SEM sebelum dilakukan modifikasi dilihat bahwa nilai Godness of Fit menunjukkan lima kriteria kurang baik dari delapan kriteria. Setelah dilakukan modifikasi model dihasilkan kriteria Godness of Fit telah memenuhi syarat. Selain itu semua variabel berpengaruh positif terhadap Kinerja Karyawan. Serta diketahui variasi Kinerja Karyawan 15,5% dipengaruhi oleh Kepuasan Kerja, In-role Performance dan Innovative Performance. Kata Kunci: Kepuasan Kerja, Kinerja Karyawan Sektor Publik
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR PADA KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI BALI Putu Septiani Futri; Gede Juliarsa
E-Jurnal Akuntansi Vol 7 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

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Abstract

ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor terhadap kualitas audit di Kantor Akuntan Publik di Bali. Penelitian ini menggunakan data sekunder berupa daftar nama Kantor Akuntan Publik dan data primer berupa jawaban-jawaban responden dari pengumpulan data kuesioner. Penelitian ini menggunakan metode simple random sampling dalam penentuan sampel dan ada 36 sampel yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda untuk teknik analisis datanya, dimana hasil penelitian menunjukkan variabel independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor berpengaruh secara simultan terhadap kualitas audit. Secara parsial hanya tingkat pendidikan dan etika profesi berpengaruh signifikan terhadap kualitas audit. Kata kunci: independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA PASAR MODAL. Noval Shobirin
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

Disclosure of CSR becomes one of the ways the company to show a good performance to the public and investors. With the disclosure, the company will get the image and recognition of the good, that the company was also responsible for the environment surrounding the company. So the company will have appeal in capital investment. The capital market is one of the instruments for capital formation of companies, as well as from its own capital and capital of the debt. In addition to the corporate capital-forming, as capital markets become a quality indicator of the company through the company's share price. This research aims to analyze and provide empirical evidence of influence among the three dimensions of disclosure of corporate social responsibility (CSR-disclosure) based on the Global Reporting Initiative (economic, environmental, and social) of the performance of the capital market which is proxy with the stock price. Analysis techniques were used to solve the problem in this research are multiple linear regression. Results of the study showed that the higher the Social Dimension of CSR disclosure improve capital market performance significantly. While the disclosure of the economic and environmental dimension of CSR to improve the performance of the capital market is not significant at the manufacturing companies listed in BEI in 2010-2011. Key Words : CSR disclosure, capital market, share price.
Risiko Kredit sebagai Pemoderasi Pengaruh Kecukupan Modal pada Profitabilitas dalam Masa Pandemi Covid-19 Ni Putu Budiadnyani; I G A Desy Arlita
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p11

Abstract

The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital adequacy on profitability and to test the ability of credit risk as a moderating variable. The number of samples analyzed was 376 samples in the form of quarterly financial reports from Rural Banks (BPR) in Badung Regency, Bali Province. The sampling technique in this study is the nonprobability sampling method with a purposive sampling technique with the criteria of a credit bank that has published quarterly published financial reports periodically for the 2020-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that capital adequacy has a positive effect on profitability. However, credit risk is unable to moderate the effect of capital adequacy on profitability. Keywords: Capital Adequacy; Credit Risk; Profitability
Kecanggihan Teknologi Informasi, Skill, Pengalaman Kerja, Kompleksitas Tugas pada Efektivitas Sistem Informasi Akuntansi Febby Dwi Paramitha; Ni Luh Supadmi
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.p16

Abstract

This research aims to determine the influence of information technology sophistication, skills, work experience, and task complexity on the effectiveness of the accounting information system in the South Kuta District Village Credit Institution. The sample used was 85 employees who implemented an accounting information system. Samples were taken using the purposive sampling method. The analysis technique applied is multiple linear regression. The findings show that the sophistication of information technology, skills, work experience and task complexity have a positive influence on the effectiveness of the accounting information system in the South Kuta District LPD. The implications of this research for the LPD are that it is able to provide additional information regarding the factors that influence the effectiveness of the accounting information system, so it is hoped that it will be useful in increasing the effectiveness of the accounting information system in the South Kuta District LPD. Keywords: Accounting Information System; Information Technology Sophistication; Skills; Work Experience; Task Complexity.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi UNUD Menggunakan Software Akuntansi Thaddeus Kevin Hendartha; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p20

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh computer anxiety, computer attitude, dan computer self efficacy terhadap minat mahasiswa akuntansi dalam menggunakan software akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Udayana angkatan 2019. Grand theory yang digunakan pada riset ini yaitu menggunakan model TAM. Jumlah sampel yang diambil sebanyak 74 responden dengan menggunakan teknik convenient sampling. Analisis regresi berganda digunakan pada penelitian ini. Berdasarkan hasil analisis yang diperoleh ditemukan pengaruh negatif computer anxiety memiliki pengaruh negatif, pada sisi lain computer self efficacy memiliki dampak yang positif, sedangkan variabel computer attitude tidak memiliki pengaruh terhadap minat mahasiswa akuntansi menggunakan software akuntansi pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi Bisnis Universitas Udayana. Kata Kunci: Minat Mahasiswa; Software Akuntansi; Computer Anxiety; Computer Attitude; Computer Self Efficacy
Kinerja Keuangan, Tipe Industri dan Sustaiability Report Cika Arisandi; Ni Putu Sri Harta Mimba
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.p05

Abstract

The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The purpose of this study was to determine the effect of financial performance, which is proxied by profitability, liquidity, and leverage as well as the effect of industry type on the disclosure of the sustainability report. This research was conducted on companies that won the Asia Sustainability Reporting Rating in 2017-2019. The sample in this study amounted to 16 companies, using purposive sampling technique. The analytical method used is multiple linear analysis. From the results of the analysis, it is found that profitability, liquidity, and type of industry have a significant effect on the disclosure of the sustainability report. Meanwhile, leverage has no significant effect on the disclosure of the sustainability report. Keywords: Profitability; Liquidity; Leverage; Industry Type; ASRRAT.
Pengaruh Penerapan Green Accounting, Profitabilitas, Leverage, Ukuran Dewan Komisaris, dan Pengungkapan Media Pada Pengungkapan CSR Agnes Monika Febrianti Kondo; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p06

Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with 40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure. Keywords : Green Accounting, Size of the Board of Commissioners, Media Disclosure, Corporate Social Responsibility
Factors Influencing the Interest of Accounting Students’ Career as Public Accountant: Work Environment as Moderators Yerisma Welly; Christine Loist; Andy Wijaya; Sisca Sisca; Martin Yehezkiel Sianipar
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p07

Abstract

This study aims to determine the effect of financial rewards, job intrinsic values, and labor market considerations on the interests of accounting students’ career as public accountant and to determine the role of the work environment as moderators. This research is a type of quantitative research. The research sample is final year accounting major with total of 74 people. The sampling technique used was purposive sampling. The data analysis technique in this study used multiple regression analysis and moderated regression analysis. The results showed that there was a positive and significant influence between financial rewards, job intrinsic values, and labor market considerations on the interests of STIE Sultan Agung accounting students for a career as public accountant either simultaneously or partially. The work environment was not able to moderate the relationship between financial rewards, job intrinsic values and labor market considerations. Keywords: Financial Rewards; Interest; Job Intrinsic Values; Labor Market Considerations; Public Accountant.

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