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Contact Name
I GST AYU EKA DAMAYANTHI
Contact Email
eebunud@gmail.com
Phone
+62 812-3768-5227
Journal Mail Official
eebunud@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
INDONESIA
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,
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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
Articles 15 Documents
Search results for , issue "VOLUME.05.NO.04.TAHUN 2016" : 15 Documents clear
KEADILAN DISTRIBUTIF DAN KOMITMEN ORGANISASIONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN Made Yudi Arista; I Wayan Suartana; IGA Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Budget used by local government of Denpasar as an instrument of accountability in the area of ??financial management systems as well as basic public services. This research was conducted in the regional work units (SKPD) in Denpasar. This study aimed to examine the effect of budgetary participation on budgetary slack with distributive justice and organizational commitment as moderating. Methods of data collection in this study using survey method with a questionnaire measuring instrument. The number of samples in this study was 269 echelons of all SKPD in Denpasar chosen by purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that the budgeting participation give positive influence on budgetary slack. Distributive justice able to weaken the effect of budgetary participation on budgetary slack. . Organizational commitment is also able to weaken the effect of budgetary participation on budgetary slack.
PENGARUH UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI Kadek Nita Sumiari; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to analyze the effect of firm size on accounting conservatism and leverage as moderating variable between firm size and accounting conservatism. In this study, conservatism is measured by Earning/Accrual Method (Zhang Model), firm size is measured by ln total assets, and leverage is measured by debt to equity ratio. The Companies listed on the Indonesia Stock Exchange during the years 2009-2013 was used as population and the total sample are 215 companies. Data analysis techniques are used simple linear regression method and Moderated Regression Analysis (MRA). The results show that firm size has no effect on accounting conservatism, while leverage act as a moderating variable in the relationship between firm size and accounting conservatism.
DAMPAK INTERAKSI ASIMETRI INFORMASI TERHADAP UKURAN PERUSAHAAN, LEVERAGE DAN KOMPENSASI PADA MANAJEMEN LABA I Nyoman Sutapa; I Dewa Gede Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The present study is aimed at providing empirical evidence on the impact of information asymmetry on the correlation among size of company, leverage and compensation of profit management. The population included in this study was manufacturer listed in Indonesian stock exchange from 2012 to 2014 period with total sample of 189 companies. The sample collection method used was purposive sampling and the testing measurement used was moderated regression analysis. The result of this study proves that information asymmetry can moderate between the impact of size of company on profit management, the higher the information asymmetry, the higher the profit management through a company measurement with the interaction of information asymmetry on profit management. However, information  asymmetry is not able to moderate the impact of leverage on profit management as well as the impact of compensation on profit management.
PENGARUH KARAKTERISTIK PETANI DAN PERAN PENDAMPING TERHADAP KEBERHASILAN SIMANTRI DI KABUPATEN BADUNG Anak Agung Ngurah Bagus Aryana; Made Kembar Sri Budhi; Ni Nyoman Yuliarmi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Bali Province Government is focusing to agriculture development through Program of Integrated Agriculture System (Simantri) to support the welfare of farmers. This research has purpose 1) To analyse the influence of farmers characteristic and the companion role towards the production of Simantri business in Badung regency. 2) To analyse the influence of farmers characteristic, the companion role, and the production of Simantri business towards to the success of Simantri in Badung regency. 3) To analyse the indirect effect farmer’s characteristic and companion role towards to the success of Simantri through business production Simantri in Badung regency. Data Analysis Technic used Structural Equation Modelling (SEM) with the assistance of Smart PLS Program. Result of the research showed that 1) Farmer’s characteristic and companion role has positive effect to the production business Simantri significantly in Badung Regency. 2) Thus, farmer’s characteristic, companion role and business production Simantri has positive effect significantly towards to the success of Simantri in Badung Regency. 3) There are indirect significant effect farmer’s characteristic variable and companion role towards to the success of Simantri through business production Simantri in Badung Regency.
PENILAIAN KINERJA BERDASARKAN BALANCED SCORECARD PADA BADAN PENANAMAN MODAL DAN PERIJINAN DAERAH KABUPATEN TABANAN Ida Ayu Putu Nugrahini; Ni Made Dwi Ratnadi; I G A Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Public sector organizations that carry out the investment and licensing functions area is Investment Board and the Regional Licensing (BPMPD). The research objective was to determine the performance BPMPD Tabanan based on four perspectives Balanced scorecard by using non quantitative statistics. Performance of the financial perspective, internal business process, customer, and learning and growth each assessed through Value For Money (VFM), measurement of infrastructure capacity, Community Satisfaction Index, customer satisfaction and employee productivity. Results of the analysis is based on the balanced scorecard measurement showed that the performance BPMPD overall Tabanan are on the qualification being the success rate is quite successful.

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