I Made Sadha Suardikha
Fakultas Ekonomi dan Bisnis Universitas Udayana

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PENGARUH KUALITAS AUDIT DAN KUALITAS PELAYANAN PADA KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK DI BALI Suindari, Ni Made; Suardikha, I Made Sadha; Ratnadi, Ni Made Dwi
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p07

Abstract

The study is aimed to analyze the influence of audit quality and service quality toward the client satisfaction at the audit firms in Bali. The study was conducted at the company that became the audit client of audit firm in Bali for the end year 2015 by using primary data obtained from questionnaires. Method of sampling is convenience sampling and obtained samples of 156 companies. The questionnaire can be used 81 questionnaires. Data analysis is done by multiple regression analysis model. The result showed the audit quality and service quality has positive effect toward the client satisfaction. This indicates that client satisfaction of audit firm in Bali is not only affected by technical competence and independent of auditors, but also affected by quality of the service from marketing aspects.
PENGARUH INFORMASI AKUNTANSI DAN PERMINTAAN INVESTOR TERHADAP UNDERPRICING Pradnyadevi, Made Aida; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p16

Abstract

Underpricing is a phenomenon that often occurs from IPO activities on the IDX. Underpricing is the difference in stock prices that occur in the primary .market? and secondary? market, where the bid price is lower than the closing price of the first trading day. The purpose of this research is to find out the effect of accounting information and investor demand on underpricing.This research was conducted?.at companies whose IPO on .the? Stock .Exchange in 2016-2018. Data collection was obtained from the collection of prospectuses and company financial statements. The total sample of 81 companies using a purposive sampling method. The analysis technique used is multiple linear regression analysis. This study proves that profitability and firm size negatively affect underpricing, while financial leverage and investor demand have no effect on underpricing. Keywords: Underpricing; Profitability; Company Size; Investor Demand.
PENGARUH PERPUTARAN KAS, KECUKUPAN MODAL, DAN RISIKO KREDIT PADA PROFITABILITAS LPD DI KABUPATEN GIANYAR Febriani, Sang Ayu Diah; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p20

Abstract

This study aims to determine the factors that affect the profitability of LPDs by using variable cash turnover, capital adequacy and credit risk. This study hypothesizes cash turnover, capital adequacy, and credit risk and LPD profitability. This research took place in the LPD of the Regency of Gianyar. The sampling method uses probability sampling with proportional stratified random sampling technique. The research data were sourced from LPD financial report data recorded in the Gianyar Regency LPLPD. Analysis of research data using multiple linear regression. The results showed that cash turnover and capital adequacy has a positive effect on LPD profitability in Gianyar Regency. But, credit risk has a negative effect on the profitability of LPDs in Gianyar Regency. Based on the results of the study it is expected that the LPD is able to maintain the level of cash turnover, capital adequacy, and the level of credit risk. Keywords : Profitability; Cash Turnover; Capital Adequacy; Credit Risk.
PENGARUH KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS PENGGUNAAN SIA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Suputeri, I Gusti Ayu; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p07

Abstract

Efektivitas adalah suatu ukuran yang memberikan gambaran seberapa jauh target dapat dicapai, baik secara kualitas maupun waktu, orientasinya adalah pada keluaran (output) yang dihasilkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kemampuan teknik personal pada efektivitas penggunaan sistem informasi akuntasi dengan budaya organisasi sebagai variabel pemoderasi.Populasi dalam penelitian ini adalah 19 Rumah Sakit di Kota Denpasar dan sampel penelitian diambil menggunakan non probability sampling. Responden dalam penelitian ini berjumlah 131 orang karyawan. Pengumpulan data dilakukan dengan cara penyebaran kuesioner. Teknik analisis data yang digunakan adalah analisis Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa variabel kemampuan teknik personal berpengaruh positif pada efektivitas penggunaan sistem informasi akuntansi dan variabel budaya organisasi mampu memperkuat pengaruh kemampuan teknik personal pada efektivitas penggunaan sistem informasi akuntansi. Kata Kunci :  kemampuan teknik personal, efektivitas penggunaan SIA budaya organisasi
KUASA UNIVERSITAS DAN PROFESI AKUNTAN DALAM PENGEMBANGAN PROFESI AKUNTANSI Suardikha, I Made Sadha
Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225)
Publisher : Buletin Studi Ekonomi

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Abstract

Abstract:  University Authority and Accountant Profession Inside the Development of Accounting Profession. Government has made a lot of changes in relevance with accounting development in Indonesia. However, it raises a question were those enough for accounting profession development in Indonesia?. University and profession organization have dominant role in accounting profession development through accounting education and practice. This indicates that the university and the accounting profession have the power or authority to determine the direction of accounting education in Indonesia. This in turn will form the color of accounting profession in the future.   Abstrak: Kuasa Universitas dan Profesi Akuntan dalam Pengembangan Profesi Akuntansi. Pemerintah telah membuat banyak perubahan dalam relevansi dengan pengembangan akuntansi di Indonesia. Namun, itu menimbulkan pertanyaan adalah mereka yang cukup untuk pengembangan profesi akuntansi di Indonesia?. Universitas dan organisasi profesi memiliki peran dominan dalam pengembangan profesi akuntansi melalui pendidikan akuntansi dan praktek. Hal ini menunjukkan bahwa universitas dan profesi akuntansi memiliki kekuatan atau otoritas untuk menentukan arah pendidikan akuntansi di Indonesia. Hal ini pada gilirannya akan membentuk warna profesi akuntansi di masa depan. Kata kunci: kuasa, universitas, organisasi profesi, pengembangan akuntansi
PENGARUH AUDIT TENURE DAN AUDITOR SWITCHING PADA AUDIT DELAY DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL PEMODERASI Pradnyaniti, Luh Putu Yanti; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p16

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh audit tenure dan auditor switching pada audit delay dengan financial distress sebagai variabel pemoderasi. Metode penentuan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang diperoleh sebanyak 23 perusahaan pertambangan di BEI tahun 2013-2017. Teknik analisis data yang digunakan yaitu uji Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian, diketahui bahwa audit tenure berpengaruh negatif pada audit delay. Auditor switching tidak berpengaruh pada audit delay. Financial distress memperlemah pengaruh audit tenure pada audit delay. Financial distress tidak memoderasi pengaruh auditor switching pada audit delay. Implikasi teoretis penelitian ini adalah sebagai tambahan referensi penelitian selanjutnya mengenai penelitian yang berkaitan dengan audit delay dan teori sinyal serta teori kepatuhan. Kata Kunci: Audit delay, audit tenure, auditor switching, financial distress
PENGARUH CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Muryati, Ni Nyoman Tri Sariri; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 9 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to examine the influence corporate governance on firm value. Proxy of corporate governance is internal mechanisms (managerial ownership, independent commissioners, board of directors, and independent audit committee) and external mechanisms (institutional ownership). The samples were banking companies listed on the Indonesia Stock Exchange in 2009-2012. Purposive sampling method used in the selection of the sample so that the obtained  sample of 20 banking companies with total of observations is 80 observation data during 4 years. There are 5 data outliers were excluded from the analysis in order to obtain as many as 75 observations. Data analysis techniques using multiple regression analysis. Firm value is measured using Tobin's Q. Based on the results of testing the hypothesis, obtained results that only the independent audit committee variables that negatively affect on firm value while the other four independent variables has a positive effect on firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, SALES GROWTH, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Januari, Desak Made Dwi; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 27 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i03.p01

Abstract

Effective Tax Rate (ETR) is used in the measurement of tax avoidance which shows the income tax expense paid by the company from the total income before tax obtained by the company. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017 with a total of 159 companies. The method of determining the sample in this study is a non-probability sampling method with a purposive sampling technique. The number of samples in this study is 36 annual report observations from 9 manufacturing sector companies that have been listed on the Stock Exchange in 2014-2017. The technique analysis used in this study is multiple linear regression. Based on the results of the analysis, it can be concluded that CSR has a negative effect on tax avoidance, sales growth has positive effect on tax avoidance, and profitability does not affect tax avoidance.Keywords: Tax avoidance, corporate social responsibility, sales growth, dan profitability
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE KUALITAS AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Partayadnya, I Made Arya; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 25 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i01.p02

Abstract

Tujuan dilakukannya penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh mekanisme good corporate governance, kualitas audit, dan leverage terhadap manajemen laba. Populasi pada penelitian ini adalahperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Dengan teknik purposive sampling didapatkan jumlah sampel sebesar 71 perusahaan yang. Pengumpulan data pada penelitian ini menggunakan metodeobservasi non patisipan, yang dianalisis menggunakan regresi linear berganda. Berdasarkan hasil analisis, disimpulkan bahwa kepemilikan institusional, dewan komisaris independen, dan leverage berpengaruh postitif terhadap manajemen laba. Komite audit berpengaruh negatif terhadap manajemen laba. Kepemilikan manajerial dan kualitas audit tidak berpengaruh terhadap manajemen laba. Kata kunci: manajemen laba, mekanisme good corporate governance, kualitas audit, leverage
PENGARUH KEMAMPUAN TEKNIK PEMAKAI SIA, PARTISIPASI MANAJEMEN, INSENTIF, FAKTOR DEMOGRAFI PADA KINERJA INDIVIDU Dewi, Ni Made Utari Sintia; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol 13 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to determine the impact of the ability of users of accounting information systems engineering, management participation, incentives and demographic factors on the performance of the individual. This research was conducted at the LPD in the city of Denpasar. Sampling technique used was simple random sampling, resulting in 67 samples can employees. Data were analyzed using multiple linear regression analysis. Data is collected using a questionnaire. The results show the ability of users of accounting information systems engineering, management participation, incentives, gender factor, factor experience positive and significant impact on the performance of the individual. While the age factor shows that the age old and young employees do not significantly affect the performance of the individual, and the high and low education has no effect on the performance of individual.