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I GST AYU EKA DAMAYANTHI
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eebunud@gmail.com
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eebunud@unud.ac.id
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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2024.v14.i04
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, management, and accounting, both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media. The incoming script will be evaluated and edited for uniformity of formats, terms and other procedures according to the style of the environment that applies to the E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "VOLUME 04.NO.07.TAHUN 2015" : 4 Documents clear
PERAN BUDAYA PATERNALISTIK DAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN MOTIVASI KERJA PADA KINERJA MANAJERIAL Dewi Lestariani; Made Sukartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study is aimed to determine the role of paternalistic culture and organizational commitment in moderating  budgetary participation influence and working motivation in manajerial performance. The method used is the documentation and survey methods, using a structured questionnaire technique which is  addressed to the Head of Unit, Head of the Regional Working Unit, Head of Administration, Head of Section, Commitment Officer, Treasurer and Assistant. The technique  of  the population sampling is based on a certain criteria (purposive sampling). The data analysis technique which is used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the research showed that: the budgeting participation influences the managerial performance, The working motivation influences the managerial performance, The paternalistic culture is not able to moderate the  budgetary participation  influence in managerial performance, The paternalistic culture is able to moderate the working motivation influence in managerial performance, The organizational commitment is able to moderate the  budgetary participation influence in Managerial Performance, The organizational commitment is not able to moderate the working motivation  influence in Managerial Performance.
KEADILAN PROSEDURAL DAN IKLIM KERJA ETIS SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN (Studi Empiris Pada Pemerintah Kabupaten Tabanan) Putu Pande Ariawan; Made Gede Wirakusuma; Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research to examine that procedural justice and ethical work climate as a moderation variabels for the effect of budgetary participation on budgetary slack. This research was conducted at 41 SKPD in Tabanan regency. The sample was taken by purposive sampling with criteria. Data collected by survey method. The respondents were 123 government officers in Tabanan regency who were involved in budgetary planning.The empirical analysis is conducted using Moderated Regression Analysis.The results of this research  that the budgetary participation give positive effect on budgetary slack. The interaction between budgetary participation and procedural justice decrease the budgetary slack, meanwhile the interaction between budgetary participation and ethical work climate increase the budgetary slack.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA AUDIT DELAY Ni Made Dwi Umidyathi Karang; I Ketut Yadnyana; I Wayan Ramantha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to reveal (1) the effect of company size on audit delay, (2) the effect of company’s profitability on audit delay, (3) the effect of solvability on audit delay, (4) the effect of auditor quality on audit delay and (5) the effect of auditor opinion on audit delay of companies listed on Indonesian Stock Exchange. The data population used in this research are all the companies that are listed in BEI. The sample were taken randomly using Slovin equation, as a result, there were 115 companies choosen from the population. The data were analise using double regresion analysis. The research result indicated that (1) company size has positive and significant effect on audit delay, (2) profitability has negative effect on audit delay, (3) solvability has positive and significant effect on audit delay, (4) ) auditor quality has negative effect on audit delay and (5) ) auditor opinion has negative effect on audit delay.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI PADA PROFITABILITAS LPD I Gusti Ayu Asri Pramesti; I Ketut Budiartha; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Accounting information system used by Lembaga Perkreditan Desa (LPD) attempt to produce relevant, accurate, and punctually information. The purpose of this research was to prove empirically the effect of quality of accounting information system toward profitability which uncertainty tasks as moderating variable. The population of this research were all LPD operating in Badung Regency in 2012. Sample were selected through proportionate stratified random sampling. While, 94 LPD taken as sample by using of Slovin formula. The respondent were people who directly involved utilizing accounting information system (accounting software). There were 82 questionnaires send back and suitable for analysis. The data were analyzed using Moderating Regression Analysis (MRA). The conclusions of the study are : 1) quality  of accounting information system positively effect toward LPD profitability in Badung Regency, 2) uncertainty tasks as moderating variable weaken the relationship between accounting information system and LPD profitability in Badung Regency.

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