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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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
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Search results for , issue "VOLUME.07.NO.05.TAHUN 2018" : 10 Documents clear
EFEK MODERASI SKEPTISISME PROFESIONAL PADA PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI PROVINSI BALI I Dewa Made Arik Permana Putra; Desak Ketut Sintaasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.551 KB) | DOI: 10.24843/EEB.2018.v07.i05.p06

Abstract

This study a aims to analyze the effect of competence on auditor performance, to analyze the effect of compensation on auditor performance on auditor performance, to analyze the effect of moderation on the einfluence off competence on auditor performance and to analyze the effect of moderation on the influence of compensation on a auditor a performance. This are search was aconducted at auditor of public accountant office in Bali Province with respondent amount 67 auditor. Methods off data collectione using survey methodewith questionnaire technique.Data analysise technique use demoderation regression analysis technique. The results showed that competence has a positive and significant effect on auditor performance, compensation has positive and significant influence on auditor performance. While the effect of moderation on professional skepticism reinforces the influence of competence on the performance of auditors, as well as the moderate effects of professional skepticism reinforces the compensatory effect of auditor performance.
PENGARUH SUKU BUNGA THE FED, HARGA MINYAK DAN INFLASI TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA Gusti Ayu Diah Akua Miyanti; Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.731 KB) | DOI: 10.24843/EEB.2018.v07.i05.p02

Abstract

Rise and fall of the price of a stock is strongly influenced by the economic conditions of a country. Price has an important role in influencing consumer decisions in buying a product including stocks. The purpose of this study was to examine the effect of Fed interest rate, oil price and inflation on Indonesian Joint Stock Price Index from January 2012 to December 2016. This research is an associative research that aims to determine the influence or relationship between two variables or more. Data processed using computer software that is SPSS (Statistical Package for Social Science). The test result through Multiple Linear regression analysis shows that the Fed interest rate, oil price and inflation simultaneously have a significant effect on the Composite Stock Price Index. Partially, the interest rate of the Fed has a significant positive effect on the Composite Stock Price Index in BEI, while the price of oil has a significant negative effect and inflation has no effect on JCI period 2012 -2016.
Optimalisasi Aksesibilitas Sebagai Percepatan Pembangunan : Studi Kasus Penataan Jalan di Kabupaten Pangandaran Bayu Kharisma; Wulan Agustina Triwardani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.604 KB) | DOI: 10.24843/EEB.2018.v07.i05.p07

Abstract

This study aims to analyze the implementation of infrastructure development, especially the arrangement of roads, road management policy in terms of spatial aspects and accessibility of development in Pangandaran Regency. The methodology used in this research is Connectivity, Ultrasound Method and SWOT Analysis. Source of data used as informants is Bappeda Pangadaran District and Local Government Work Unit (SKPD) and RPJMD document Pangandaran District 2016-2021, Regional Profile of Regency Pangandaran 2106. The official map of Pangandaran Regency to be used as reference to analyze spatially. In addition, the process of collecting data using interview methods accompanied the demand for digital data. The results showed that the implementation of infrastructure development related to road arrangement in Pangandaran Regency is currently the main priority of development activities. It is not separated that the existing road conditions can be said to be less feasible and is a legacy of Ciamis regency. The policy of road arrangement is urgent because if viewed from the spatial aspect of Pangandaran Regency is in disaster-prone areas. On the other hand, the challenging condition of topology and geography of Pangandaran Regency becomes its own reasons. Accessibility can increase the acceleration of development in Pangandaran regency due to the strategic location of Pangandaran Regency and become a tourist destination
PENGARUH FIRM SIZE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI AA. Bagus Angga Pratama; I Gusti Bagus Wiksuana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.764 KB) | DOI: 10.24843/EEB.2018.v07.i05.p03

Abstract

The purpose of this study is to determine the significance of Firm Size, Profitability, and Capital Structure to Corporate Value and to know the significance of Firm Size and Profitability influence on Capital Structure. This research was conducted at Consumer Goods Industry Company which listed in BEI period 2012-2016, using purposive sampling method with total sample of 24 companies. Data collection method used is non participant observation method. This research uses path analysis technique (path analysis). Based on the results of the analysis that has been done concluded that Firm Size and Capital Structure have a significant positive effect on Corporate Value. While Profitability has a significant negative effect on Corporate Value. Other results conclude Firm Size has a significant positive effect on Capital Structure. While Profitability have significant negative effect to Capital Structure. Capital Structure is able to mediate the influence of Firm Size on Corporate Value. Capital Structure is not able to mediate the effect of Profitability on Corporate Value.
PERAN MEDIASI PEMBERDAYAAN PADA PENGARUH STRES KERJA DAN KONFLIK PEKERJAAN-KELUARGA TERHADAP KOMITMEN PROFESIONAL I Gst Ngr Bgs Bimantara Kepakisan; Wayan Gede Supartha; I Gusti Ayu Manuati Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.248 KB) | DOI: 10.24843/EEB.2018.v07.i05.p08

Abstract

Penelitian ini bertujuan untuk menguji peran pemberdayaan dalam memediasi pengaruh stres kerjadan konflik pekerjaan-keluarga terhadap komitmen profesional karyawan di PT. Bhineka Putra Perkasa. Penelitian ini dilakukan di PT. Bhineka Putra Perkasa yang berlokasi di Denpasar. Jumlah sampel 52 responden dengan mengunakan metode sensus. Data diuji menggunakan teknik analisis path. Hasil analisis menunjukkan bahwa stres kerja berpengaruh negatif terhadap pemberdayaan. Konflik pekerjaan-keluarga berpengaruh negatif terhadap pemberdayaan, stres kerja berpengaruh negatif terhadap komitmen profesional karyawan dan konflik pekerjaan-keluarga berpengaruh negatif terhadap komitmen profesional karyawan. Pemberdayaan berpengaruh positif terhadap komitmen profesional karyawan. Pemberdayaan memediasi pengaruh stres kerja terhadap komitmen profesional karyawan dan memediasi pengaruh konflik pekerjaan-keluarga terhadap komitmen profesional karyawan. Saran bagi pihak perusahaan yang direkomendasikan agar bertindak dengan integritas, melalui konsistensi dengan memilih dan menempatkan karyawannya disesuaikan dengan kemampuan yang dimilikinya untuk menghindari konflik kerja. Bertindak tegas dalam membina karyawan sehingga mempunyai rasa kerjasama yang baik untuk menurunkan tingkat stress dalam bekerja.
VARIABEL-VARIABEL YANG MENENTUKAN TINGKAT PROFITABILITAS BANK Ni Putu Devi Anggarini; Ida Bagus Panji Sedana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.728 KB) | DOI: 10.24843/EEB.2018.v07.i05.p04

Abstract

This research was conducted at BPR in Bali Province. Data in this research is financial ratio and financial report of BPR period year 2012-2015. Sampling technique in this research by using census method Independent variable in research that is CAR, NPL, LDR, and BOPO. Dependent variable is profitability financial ratios with ROA indicator. Data analysis in this research use discriminant analysis technique. Based on the discriminant test using simultance, the Unstandardized Canonical Discriminant Function model can classify two groups of BPR based on their discriminant value appropriately by 79% of the total sample. The result of this research shows that LDR and BOPO have positive and significant influence on the level of Profitability. CAR and NPL have no significant effect on Profitability level. Operational Cost of Operating Income (BOPO) is the most dominant financial ratios to differentiate bank profitability. So the bank management is expected to be more effective and efficient in managing its operational costs. Further research can examine other financial variables.
Pengaruh Electronic Procurement Terhadap Good Governance Pada Pemerintah Provinsi Bali i made budi adiana; i Nyoman Mahaendra Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.405 KB) | DOI: 10.24843/EEB.2018.v07.i05.p09

Abstract

The realization of good governance is a prerequisite for the government in realizing the aspirations of the people and achieving the ideals of the nation and state. One of the government's efforts to make it happen is by procurement of goods / services electronically or electronic procurement. Nevertheless, there are still problems such as the quality of service is not optimal and there is still auction failed with the implementation of e-procurement. This study analyze the influence of electronic procurement on good governance in Bali Provincial Government. This study aims to analyze the direct and indirect influence between Electronic Procurement variables, Employee Commitment, Quality of Procurement Service, and Good Governance in Bali Provincial Government. In this research used descriptive analysis technique and structural equation with SEM alternative PLS. The results of the research shows that the variable of Electronic Procurement and Employee Commitment have positive and significant effect on Quality of Procurement Service with R-Square value of 0,596. In addition, the varibles of Electronic Procurement, Employee Commitment, and Quality of Procurement Service also have a positive and significant effect on Good Governance with R-Square value of 0.723.
PENGARUH KUALITAS MAKANAN, KUALITAS LAYANAN, DAN LINGKUNGAN FISIK RESTORAN TERHADAP KEPUASAN SERTA NIAT BERPERILAKU gita ekowati anjarsari; Ni Wayan Sri Suprapti; I Putu Gde Sukaatmadja
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.349 KB) | DOI: 10.24843/EEB.2018.v07.i05.p05

Abstract

The purpose of this study is to explain the effects of food quality, service quality, and physical environment on customer satisfaction and behavioral intention. The sample used are 150 respondents using purposive sampling who have minimal education of senior high school or equal and have been in Nanny’s Pavillon at least twice in the last six months. Data Analyzed using Structural Equation Model (SEM). The results of this study indicate the construct of food quality, service quality, and physical environment has positive and significant effects on customer satisfaction and behavioral intention. The implications on this research show that the customer of Nanny’s Pavillon chooses the food quality such as the catchy food display, variety of the menu, delicious food, also the temperature of the dish as appropriate. The advices for Nanny’s Pavillon managements are to pay more attention to the service,Therefore, the satisfaction of Nanny’s Pavillon customer can be increase so then will effects on behavioral intention in the future.
VARIABEL-VARIABEL YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI kadek ayu silvia yuliaratih; Luh Gede Sri Artini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.854 KB) | DOI: 10.24843/EEB.2018.v07.i05.p10

Abstract

This study aims to prove empirically factors of Gross Domestic Product (GDP), Rupiah exchange rate, SBI interest rate, inflation, Return On Assets (ROA), Net Profit Margin (NPM), Earning Per Share (EPS) and Price Earning Ratio (PER) to stock return on property and real estate company in Indonesia Stock Exchange in 2012-2016. Research sample is determined by purposive sampling method where the researcher has certain criteria or objective to the sample to be researched as many as 26 emitters which included in property and real estate sector in PT Bursa Efek Indonesia The result of this research is as follows: Gross Domestic Product, Net Profit Margin, Earning Per Share and Price Earning Ratio have positive and significant effect to stock return of property and real estate. The rupiah exchange rate and inflation have a negative and significant effect on stock returns of property and real estate. Furthermore, the SBI interest rate and Return On Assets have a positive and significant effect on stock.
PENGARUH PENERAPAN KONSERVATISME AKUNTANSI DAN TINGKAT KEPEMILIKAN PADA KONFLIK BONDHOLDER-SHAREHOLDER DI BURSA EFEK INDONESIA MADE WAHYU ADHIPUTRA; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.05.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.404 KB) | DOI: 10.24843/EEB.2018.v07.i05.p01

Abstract

This research is an empirical study aims to determine the effect of accounting conservatism and ownership level on bondholders-shareholders in Indonesia Stock Exchange. Populations of this study are firms listed in Indonesian Stock Exchange in 2014-2016. The sampling technique used is purposive sampling therefore there are 40 firms used in analysis. Independent variable of this study is accounting conservatism, institutional ownership dan management’s ownership, and dependent variable is bondholder-shareholder conflict. The samples were analyzed by using linear multiple regression tehnique, t-test for testing the hypothesis, and f-test for the feasibility model test with the five percent level of significant. It were tested with classic asumption test like normality test and heteroscedastisity test. Based on the analysis results is accounting conservatism affects bondholder-shareholder conflict. Institutional ownership does not effects bondholder-shareholder conflict and management’s ownership does not effects bondholder-shareholder conflict.

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