E-Jurnal Ekonomi dan Bisnis Universitas Udayana
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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
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PENGARUH KUALITAS JASA TERHADAP KEPUASAN, REPUTASI MEREK DAN LOYALITAS PENGGUNA KARTU SIM PRABAYAR TELKOMSEL (Studi pada Segmen Remaja di Kota Denpasar)
I Made Nugraha Santosa;
Ni Wayan Sri Suprapti;
I Gusti Ayu K. Giantari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The development of business very quickly and rapidly provide an opportunity or a threat to the businesses to be able to sustain its business and in order to win the competition. The aim of this rasearch is to explain the influence of service quality on customer satisfaction, brand reputation and customer loyalty on youth customer prepaid sim card of Telkomsel in Denpasar.The subjects of this research is Telkomsel prepaid sim card users, with a sample of 120 people. The samples were collected by using non probability sampling method and purposive sampling technique. Data were analyzed using the technique SEM (Structural Equation Modelling).The results of this research shows that the quality of services significantly and positively influence on customer loyalty, customer satisfaction and reputation of the brand. Customer satisfaction significantly and positively influence on the reputation of the brand and customer loyalty. Brand reputation are also significantly and positively influence on customer loyalty
DETERMINAN PERILAKU OPPORTUNISTIC PENYUSUN ANGGARAN CALON INCUMBENT TERKAIT PILKADA SERENTAK TAHUN 2015
Ni Kadek Ayu Suartini;
Dodik Ariyanto;
Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This research aims to examine and determine the effect of PAD, DAK and SiLPA on opportunistic behavior of incumbent budget compiler related local elections simultaneously in 2015 at Regency/City in Indonesia. The amount of the populations were Regency/City in Indonesia that followed the elections simultaneously in 2015. The sampling method used is purposive sampling. Based on these criteria, the number of samples in the study of 45 regions comprising 34 Regencys and 11 Cities. This research used the secondary data. The data used are the realization of the budget that includes the PAD, DAK, SiLPA, education, health, infrastructure, grants and social assistance in 2013-2015. The analysis technique used is the multiple regression analysis. The result obtained are changes PAD, DAK and SiLPA positive influence on opportunistic behavior of incumbent budget compiler at Regency/City in Indonesia.
PENGARUH IKLIM ORGANISASI TERHADAP KEPUASAN KERJA DAN KOMITMEN ORGANISASIONALONAL PADA PT SUKA PANDAWA
I Made Wijaya Kesawa;
I Wayan Gede Supartha;
I Made Subudi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Tujuan penelitian ini untuk mengkaji pengaruh iklim organisasi, kepuasan kerja terhadap komitmen organisasional, mengkaji pengaruh kepuasan kerja terhadap komitmen organisasional dan mengkaji peran mediasi kepuasan kerja terhadap hubungan iklim organisasi dengan komitmen organisasional. Populasi penelitian ini berjumlah 122 dan menggunakan simple random sampling serta menggunakan rumus Slovin dalam pengambilan sampel, sehingga diperoleh sampel penelitian sebanyak 55 karyawan. Structural Equation Modeling (SEM) menggunakan pendekatan variance based dengan Partial Least Square (PLS) serta melakukan uji VAF untuk pengujian variabel mediasi merupakaan alat analisis yang digunakan. Hasil dari penelitian ini menunjukkan bahwa ada pengaruh positif antara iklim organisasi terhadap kepuasan kerja dan komitmen organisasionalonal dan adanya pengaruh positif antara kepuasan kerja terhadap komitmen organisasional serta kepuasan kerja sebagai mediasi terbukti memberikan pengaruh langsung terhadap hubungan antara iklim organisasi dan komitmen organisasionalonal.
Pengaruh Faktor Sosial Demografi Terhadap Produktivitas Dan Kesejahteraan Perajin Ukiran Kayu Di Kecamatan Ubud Kabupaten Gianyar
Ni Luh Dewi Mas Sawitri;
Made Suyana Utama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Potential industrial sectors developed in Bali is the wood processing industry and articles of wood. Wood carving handicrafts industry which is in the District of Ubud Gianyar regency especially expected to improve the productivity and welfare of artisans carved wood. Low labor productivity is one of the serious problems in the industrial sector. This study aims to analyze how the influence of socio-demographic factors on the productivity and welfare of wood carving artisans in the district of Ubud Gianyar regency. Source of data used, there are two, namely primary data obtained from interviews directly to artisans carved wood and secondary data obtained from the Office of National Statistics Agency Gianyar Department of Trade and Industry and Gianyar. Methods of data collection is interview, observation and questionnaire. The analytical tool used is the analysis Structural equation (SEM) with Alternative Partial Least Square PLS (Component Based SEM). The number of samples taken were 96 samples, with a probability sampling method, in particular proportionate stratified random sampling. From the analysis of the research that the respondents' education up to junior level, almost all respondents have work experience of 21-30 years age range of 31-40 years and the number of family members covered by the respondents as many as four people. While the results of PLS ??data showed that socio-demographic factors have a significant effect on the productivity and welfare of wood carving artisans in the district of Ubud Gianyar, Productivity affect the well-being and productivity significantly contribute to mediate socio-demographic factors on the welfare in the District of Ubud Gianyar regency.
ANALISIS PENGARUH KINERJA ANGKUTAN UMUM TRANS SARBAGITA TERHADAP ANIMO MASYARAKAT PENGGUNA DI PROVINSI BALI
A.A. Gd Oka Nirjaya;
I Nyoman Djinar Setiawina
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Bali Provincial Government has been providing public transport Trans Sarbagita which aims to reduce the use of private vehicles, congestion and facilitate economic activities. This study aimed to analyze the influence of the dimensions of the vehicle, the attitude of the vehicle crews and freight rates to transport performance Trans Sarbagita, to analyze the influence of the dimensions of the vehicle, the attitude of the vehicle crew, transport fares and freight performance Trans Sarbagita against public interest, and to analyze the dimensions of the vehicle, the attitude of the vehicle crews and freight rates affect the interest of the public transport users through the performance Trans Sarbagita. The analysis technique used is path analysis with SPSS. The results showed that the dimensions of the vehicle, the attitude of the vehicle crews and transport fares positive and significant impact on the performance of transport Trans Sarbagita. The dimensions of the vehicle, vehicle crews attitude, the freight rates and the performance of transport Trans Sarbagita positive and significant impact on the public interest. The dimensions of the vehicle, the attitude of the vehicle crews and freight rates affect the interest of the public transport users through the performance Trans Sarbagita.
Pengaruh Mekanisme Corporate Governance, Ukuran KAP, Audit Tenure Dan Audit Report Lag Pada Integritas Laporan Keuangan
Amrulloh Amrulloh;
IG.A. Made Asri Dwija Putri;
Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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A public company listed at Indonesia Stock Exchange (BEI) is required to comply the regulations that have been set by the Financial Services Authority (OJK), one of the regulation are financial statements audited by an independent auditor. An Integrity financial report must meet several requirements such as relevant, reliable, accurate and shows the actual performance of the company. Financial manipulation that occurred in Indonesia in recent years have showed symptoms of a failure in the integrity of financial statements, Financial statement is no longer show the actual condition of the company's performance. This study aims to discuss the influence of corporate governance mechanisms (Institutional Ownership, Managerial Ownership, Audit Committee, Independent Commissioner), Firm Size, Audit Tenure and Audit Report Lag to Financial Integrity report (empirical studies on financial sector companies listed at the Stock Exchange the period 2011- 2013)
MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL
Fenty Herlina Sari;
Bambang Suprasto;
A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The implementation of accrual basis accounting in the government sectoris based on the consideration that it can provide more complete information, provide information in government operations, the evaluation of efficiency and effectiveness and adherence to the regulations. This study aimed to analyze the effect of the competency of human resources (HR), information technology on the implementation of accrual accounting with motivation as a moderating variable. This research was conducted in all accounting entities religious ministry in Bali. The number respondents are 98 staff of financial framers, using a saturated sampling technique. The data used is primary data using questionnaires from some previous studies modified by the researcher. Moderated regression analysis with interaction test was used to analyze the data.The test results of hipothesis indicate that competency of human resources has no influence on the implementation of accrual accounting, but information technology gives a positive influenceon the implementation of accrual accounting. The effect of human resource competencies on the implementation of accrual accounting is strengthened by motivation, but motivation it self does not strengthen the influence of Information technology on the implementation of accrual accounting Key words: human resource’s competencies, information technology, motivation, the implementation of accrual accounting.
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET, CASH CONVERSION CYCLE DAN CORPORATE GOVERNANCE STRUCTURE TERHADAP CASH HOLDINGS
Sheryl Yuliana Senjaya;
I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The purpose of this study is to get empirical evidence about the influence of investment opportunity set, cash conversion cycle and corporate governance structure of the cash holdings. The population in this study using secondary data on the company's property and real estate sectors which are listed on the Indonesia Stock Exchange period 2008 to 2014. Sampling was done by purposive sampling method with the samples obtained as many as 34 companies. This study using multiple regression analysis model on testing the hypothesis. The analysis showed investment opportunity set (IOS) as measured by MBVA affect positively on cash holdings, the results of hypothesis testing in accordance with the pecking order theory which states that a high level of IOS which will create demand for the supply of high cash. The analysis also shows that the size of the board of commissioners had positive effect on cash holdings which indicates that the board size small facilitate control and accelerate decision-making, so that commissioners can act faster and easier to monitor management actions that can act according to its own interests. While the analysis showed that cash conversion cycle, independent directors and institutional ownership has no effect on cash holdings
PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR, ETIKA PROFESI, BUDAYA ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI
Adelia Lukyta Arumsari;
I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This research aims to test the impact of auditor professionalism, auditor independence, professional ethics, organizational culture and leadership style to the auditor performance at Public Accounting Firms in Bali. Data is collected using survey method with questionnaire technique. The target of respondent in this research is 60 respondents, but respondent’s data that can be processed is only 56 questionnaire answers. The data analysis technique used is multiple linear regression. The result of research shows that auditor professionalism, auditor independence, professional ethics, organizational culture and leadership style provide positive impact to the auditor performance. Key words: auditor professionalism, auditor independence, professional ethics, organizational culture, leadership style and auditor performance.
PENGARUH SUMBER PENDANAAN DAN KEPUTUSAN INVESTASI PADA NILAI PERUSAHAAN SEKTOR PROPERTI PADA BURSA EFEK INDONESIA
I Made Arya Karang Utamayasa;
I D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Maximize the value of the company is effectively done by continuing to implement the business development in order to anticipate the current fierce competition increasingly keen to be always carried out by the company and will never be separated from the availability of funds, which amount will be adjusted by the amount of investment to be financed. The influence of internal and external sources of funding to the value of the company and the impact of investment decisions on the value of the company is the purpose of this study. Explanatory research is the method of this study. The data used in this study is a property company's financial statements from 2007 to 2013. The data in this study were obtained through the method of documentation or have been provided by the company. The analysis of the data used is the classical assumption test, regression analysis and coefficient of determination. Based on the survey results revealed that the source of funding internal, external funding and investment decisions are positive and significant impact on the value of the property sector companies listed on the Indonesia Stock Exchange.