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I GST AYU EKA DAMAYANTHI
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eebunud@gmail.com
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+62 812-3768-5227
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eebunud@unud.ac.id
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Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
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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,
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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 15 Documents
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Search results for , issue "VOLUME.05.NO.10.TAHUN 2016" : 15 Documents clear
PENGARUH SISTEM BERBASIS AKRUAL, TI, DAN SPIP PADA KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SDM SEBAGAI MODERASI Nyoman Triyadi Agustiawan; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study was conducted to examine the effect of applying accrual-based accounting system, the use of information technology, and the Internal Control System with the competence of human resources as a moderating variable in the quality of financial reporting. Methods of data collection techniques in this study using a questionnaire. The number of samples in the study were 132 employees in the finance department were selected based on purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). The results showed the application of Accrual Based Accounting System, use of information technology and internal control system of government a positive effect on the quality of financial reporting. Other results show the competence of human resources capable of amplifying the effect of the application of accrual-based accounting system, the use of technology, and internal control system on the quality of financial statements.
PENGARUH FAKTOR DEMOGRAFIS DAN PSIKOLOGIS PADA KINERJA ACCOUNT REPRESENTATIVE DIREKTORAT JENDERAL PAJAK Eva Yunita; Dewa Gede Wirama; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study analyzes whether demographic and psychological factors affect the performance of account representatives of the Directorate General of Taxes. Demographic factors in this study represented by age, gender, and the length of work experience. Psychological factors represented by personality-job fit and psychological capital. Total sampel are 384 account representatives who were willing to fill out the research questionnaires distributed online. The data were analyzed using multiple linear regressions. The analysis shows that age, the length of work experience, personality-job fit, and the psychological capital have a positive effect on the performance of the account representatives, while the gender does not affect the performance of account representatiives. The results of this study could be used by the Directorate General of Taxes as a reference in the placement and development of its account representatives.
PERSEPSI KEMANFAATAN DAN PERSEPSI KEMUDAHAN DENGAN MINAT PENGGUNAAN SEBAGAI VARIABEL INTERVENING TERHADAP PERILAKU PENGGUNAAN SISTEM I Gst. Ngr Mayun Prabawalingga; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of the perception of usefulness and perceived ease with interest in the use as an intervening variable and its influence on the behavior of the system using Electronic Data Capture (EDC). The population in this study is the overall merchant using EDC systems PT. Indonesia Union Pay (Indopay) in Denpasar. Sampling was done by purposive sampling, with criteria merchants using EDC system Indopay in Denpasar. The samples used in this study is as much as 192 merchants. Technical analysis of the data used is Structural Equation Modeling (SEM). The results of this study show that: 1) Perception of expediency positive effect on the behavior of use, 2) Perceived ease positive effect on the behavior of use, 3) Perceived usefulness positively affects the desirability of using, 4) Perceived ease positive influence on interest in the use, 5) Interests of use positive effect on the behavior of use, 6) Perceived usefulness positively affects the usage behavior through the use of interest, 7) Perceived ease of use positively affects behavior through the use of interest.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN GENDER PADA SIKAP ETIS MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS UDAYANA A.A.Gd. Agung Wisnu Wardana; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical attitudes accounting students of postgraduate program in Udayana University. The sampling method used is nonprobability sampling with total sample of 111 respondents and using multiple linear regression analysis. The results of this study prove that intellectual intelligence, emotional intelligence and spiritual intelligence have positive effect on the ethical attitudes of accounting students. This means that the higher the level of intellectual intelligence, emotional intelligence and spiritual intelligence of students, the higher ethical attidute will be. This study also confirm that gender has no effect on the ethical attitudes of accounting students.
KEPEMILIKAN MANAJERIAL DAN MODAL INTELEKTUAL SEBAGAI PREDIKTOR PERATAAN LABA DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN Ida Ayu Gayatri; I.B Putra Astika; I D.G. Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aimed to provide empirical evidence of the influence of managerial ownership and intellectual capital to the firm value directly or indirectly through income smoothing as an intervening variable. The population used in this study is all companies listed on the Stock Exchange period 2009 to 2013 which amounted to 693 companies. By using purposive sampling technique, it is obtained 36 samples. The data analysis technique used is the path analysis. Results of this study prove that income smoothing is not an intervening variable or unable to mediate the relationship between managerial ownership to firm value as well as the relationship between intellectual capital to firm value.
DETERMINASI KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Ida Ayu Putu Megawati; Luh Putu Wiagustini; Luh Gede Sri Artini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Companies should to manage all facing risks in order to achieve the company’s goal to maximize their value. One tool to manage the risk is hedging with derivative instruments. This study purposed to determine the significant influence of leverage, company size, profitability and liquidity on the manufacturing company's hedging decision. The research samples were 114 manufacturing companies. The data obtained from the publication of manufacturing company`s annual financial statements and report by the Indonesia Stock Exchange. The data was analysed with the logistic regression analysis. The statistical tests analysis found that leverage has a positive and not significant effect on the hedging decision, company size and profitability has a positif and significant effect on the hedging decision, and the liquidity has a negative and significant effect on the hedging decision.
PENGARUH ANTESEDEN KEPUASAN DAN LOYALITAS PASIEN RAWAT INAP DI RUMAH SAKIT DHARMA KERTI TABANAN A.A. Sg. Ani Ariani; Ketut Rahyuda; Ni Wayan Sri Suprapti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to investigate the influence of service quality and fairness of the price of the trust, determine the effect of trust on satisfaction and loyalty relationship with patient inpatient hospital Dharma Kerti. The population in this study were patients who never felt inpatient services at hospitals Dharma Kerti. The sample was 175 respondents using purposive sampling sampling technique. Data processing and hypothesis testing in this study used analysis techniques Structural Equation Modelling (SEM) using AMOS 16 and SPSS Statistics 17.0. The results showed that 1) Quality of service is significant positive effect on confidence, 2) Fairness price significant positive effect on trust, 3) Belief significant positive effect on satisfaction, 4) Customer satisfaction significant positive effect on loyalty. Recommended to the Management of RS Dharma Kerti always strive to maintain and improve service quality, especially aspects of responsiveness, reliability and empathy, so it can be featured on the service in the hospital.
PENGARUH DUKUNGAN ORGANISASIONAL TERHADAP KEPUASAN KERJA DAN KOMITMEN ORGANISASIONAL (Studi pada Karyawan Outsourcing Depo Arsip PT X) I Dewa Putu Gede Wiyata Putra; Desak Ketut Sintaasih; Made Surya Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini mengkaji tentang pengaruh dukungan organisasional terhadap kepuasan kerja dan  komitmen organisasional, serta mengetahui pengaruh kepuasan kerja terhadap komitmen organisasional. Dalam penelitian ini melibatkan 48 responden, yang semuanya adalah karyawan outsourcing dari vendor teknologi informasi di Depo Arsip PT X. Penelitian ini menggunakan Partial Least Square (PLS) sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa (1) dukungan organisasional berpengaruh positif signifikan terhadap kepuasan kerja, (2) dukungan organisasional berpengaruh positif signifikan terhadap komitmen organisasional, (3) kepuasan kerja berpengaruh positif signifikan terhadap komitmen organisasional. Hasil penelitian ini mendukung teori bahwa semakin tinggi persepsi dukungan organisasional karyawan terhadap organisasi maka kepuasan kerja dan komitmen organisasional akan semakin tinggi. Implikasi praktis penelitian ini diharapkan bisa menjadi bahan pertimbangan bagi pihak vendor dalam hal membuat kebijakan dan keputusan terkait dengan dukungan organisasional, kepuasan kerja dan komitmen organisasional. Pihak vendor disarankan lebih meningkatkan perhatiannya terhadap indikator dukungan atasan, gaji, komitmen berkelanjutan, karena indikator  tersebut dipersepsikan kurang baik.
MORALITAS INDIVIDU, MANAJEMEN LABA, SALAH SAJI, PENGUNGKAPAN, BIAYA DAN MANFAAT, SERTA TANGGUNG JAWAB DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN Ingrid Saraswati Bayusena; I Wayan Suartana; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research was conducted to appraise the perception of students Maksi and PPAk regarding ethics compilation of financial statement. This research used for the distinction of perception  of students Maksi and PPAk about individual morality, earnings management, misstate, disclosure, cost and benefit, and responsibility ethics compilation of financial statement. The data collection methods in this research is using with survey method by questionnaire technique. The number of samples in this research are 94 respondents were selected by on purposive sampling. The analysis technique used is the analysis of the Mann-Whitney U Test. The results showed that there was no difference between the perception of students Maksi and PPAk about individual morality, earnings management, misstate, disclosure, cost and benefit, while the responsibility to show the difference of perception in the ethics compilation of financial statement.
KEMAMPUAN PROFITABILITAS MEMODERASI PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Ni Luh Kade Merta Sari; I.G.A.Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.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 profitability on the correlation among liquidity and leverage of financial distress. The population included in this study was manufacturer listed in Indonesian stock exchange from 2009 to 2013 period with total sample of 565 companies. The sample collection method used was purposive sampling and the testing measurement used was logistic regression analysis. The result of this study proves that liquidity affect negative to financial distress, leverage affect positively to financial distress, profitability does not affect financial distress, profitability able to moderate the affect of liquidity to financial distress, profitability able to moderate the affect of leverage to financial distress.

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