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E-Jurnal Akuntansi Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : -
Core Subject : Economy,
E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para pemerhati ilmu pengetahuan di bidang akuntansi. E-Jurnal Akuntansi menerima artikel hasil kajian dan penelitian pada bidang akuntansi keuangan, pengauditan, akuntansi manajemen, akuntansi pemerintahan, sistem informasi akuntansi, perpajakan, akuntansi keperilakuan, akuntansi perbankan dan lembaga perkreditan desa yang belum pernah dipublikasikan pada media lain.
Arjuna Subject : -
Articles 2,330 Documents
PENGARUH IOS DAN PENGUNGKAPAN CSR PADA NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Bella, Luh Kadek Githa; Suaryana, I.G.N Agung
E-Jurnal Akuntansi Vol 19 No 1 (2017)
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 establishment of the company's goal to optimize the company's earnings, thereby enhancing the welfare shareholders and its impact on increasing the company's value. This research to know influence of Investment Opportunity Set (IOS) and the disclosure of Corporate Social Responsibility (CSR) in value of company with the company's growth as moderating variables. Non-probability sampling method with purposive sampling technique used in sampling, so acquired 52 companies and generate 156 observasian year period 2013-2015. Mechanical analysis using the interaction test, namely Moderated Regression Analysis (MRA). Based on the analysis, IOS positive effect on the value of the company, CSR has no effect on the value of the company, strengthening the influence the company's growth investment opportunity set the value of the company, as well the disclosure the company's growth weaken corporate social responsibility in value  company.
PENERAPAN REGULASI BANK TERKAIT PENILAIAN RGEC DAN DAMPAKNYA PADA NILAI PERUSAHAAN PERBANKAN Wulandari, Dewa Ayu Eny; Mertha, Made
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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 regulation about the health of bank which used Risk profile, Governance, Earning, Capital (RGEC) must be applied by banks in 2011.The result from assessment of RGEC could impact in preseption of investors about performance of bank. The purpose of this research was to analyze the effect of implementation from the health assessment of bank using RGEC on the firm value. The banks were listed in BEI is used to this research in period 2013-2015. This research had sixty banks as samples with used purposive sampling technique. Risk profile and GCG measured by composit value of selfassement, meanwhile earning measured by ROA and capital measured by CAR. Firm value used tobin’s q as measurement. The result showed that risk profile partially influence negative to the firm value. GCG and earning partially influence positive to the firm value Meanwhile variable of capital not influence to the firm value of bank.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STRENGTH INDUSTRI MANUFAKTUR DI INDONESIA Guntur Suryaputra, Filipus Argentano; Wirawati, Ni Gusti Putu
E-Jurnal Akuntansi Vol 17 No 3 (2016)
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

Financial strength caused by external and internal factors.The method of data collecting is purposive sampling methodas the purpose of research. The study will be used criteria for sampling a company listed on the Indonesia Stock Exchange before 1993 and has published financial reports for two consecutive years, and the company's data available complete. From 141 companies listed in Indonesia Stock Exchange there are 59 companies that meet the criteria and used as a sample.Measurement of financial strength of the firm is the financial strength indexwhich is the opposite of financial difficulties.Regression analysis use to find empirical evident what’s factors that influence financial strength.The result showed that the ratio of working capital, retained earnings ratio, return on assets and stock prices influence positive and significant on the financial strength. Sales ratio does not affect the ability of a company's financial. The variance of dependent variabel can be explained by independent variable abaut 48.2 percent while the restexplained by others outside.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, PELATIHAN PROFESIONAL, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR Pratiyaksa, I Gusti Agung Made Wira; Widhiyani, Ni Luh Sari
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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 development of technology in today's times, leading information technology will continue to evolve subsequently affects every stage of the audit process. Auditors are expected to apply Computer Assisted Audit Techniques as one influence on the development of IT and to improve its performance. This study aims to determine the effect TABK, professional training, and professional ethics on the performance of auditors in the KAP of the province Bali. The data collection is done by distributing questionnaires to the auditor in public accounting firms that are members of the Indonesian Institute of Accountants (Certified) Bali region as respondents using purposive sampling technique sampling. The analysis technique used is multiple linear regression. Based on the results obtained show that TABK, professional training and professional ethics have positive influence on the performance of auditors. This shows that the increasing use of TABK and auditors who often follow professional training as well as the auditor who abide by the ethics of the profession, the auditor's performance is increasing.
PENGARUH PARTISIPASI PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN PEMAKAI SEBAGAI VARIABEL MODERASI Artanaya, Putu Yoga; Yadnyana, I Ketut
E-Jurnal Akuntansi Vol 15 No 2 (2016)
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 research is to know the influence of the participation of the users of accounting information system on performance with the capability of users as variables moderation. This research was conducted on the All-round Cooperative Efforts in district of East Denpasar. Sampling of the research is with the method of probability sampling techniques with simple random sampling. The data collected using the method of survey with questionnaire technique. Respondents from the research as much as 85 employees who directly using accounting information systems in his work. Moderating Regression Analysis (MRA) is used as the data analysis techniques. Based on the results of the analysis it was found that the participation of the wearer of positive effect on performance information system accounting. The ability of the user is able to strengthen the relationship of user participation on performance of accounting information systems. The ability of the user is pure moderators.
PENGARUH BIAYA OPERASIONAL-PENDAPATAN OPERASIONAL, PERTUMBUHAN ASET DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSET Adnyana, Candra Sudha; Suardana, Ketut Alit
E-Jurnal Akuntansi Vol 14 No 3 (2016)
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

Return On Asset is one of the ratios that are very important for any financial institution or company as it relates to sustainable and stability of any financial institution or company. In addition, to measure the company's ability to generate profits from investing activities. To generate high profit in each period, the company needs to consider all the factors that may affect the return on assets. The purpose of this study was to determine the effect of operational cost in operating income, the growth of assets and non-performing loans to partially return on assets. Research was conducted on Credit Institutions village in Buleleng. Data collected by means of documentation. Data analysis technique used is multiple linear regression. Based on the results of analysis show that the operating costs-operating income and non-performing loans significantly influence the return on assets. As for asset growth seignifikan no effect on return on assets.
PENILAIAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DI ALFA MART Saputra, Gusman; I Ketut, Yadnyana
E-Jurnal Akuntansi Vol 13 No 3 (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 focuses on how effectively Application of Accounting Information Systems (AIS) Computer Based on the Alfa Mart in the district. Kuta which is expected to provide an overview of the quality of the products and services provided along with advances in information systems and technolog. Variable in the assessment of the effectiveness of this research include data security, accuracy, relevance, variations reports, time, physical comfort, and quality of information. Method of observation, interviews and questionnaires used in the process of data collection and quantitative analysis techniques using a Likert scale data analysis techniques. Total score of 9974 is included in the Effective Criteria ( KE ) = 8575 < TO ? 11147.5. However, although included in the Effective Criteria ( KE ) to further improve the implementation of information systems that are better advised to further improve the prevention of damage caused by computer viruses to up- date antivirus each month.
PENGARUH PENERAPAN CORPORATE GOVERNANCE, DPK, CAR DAN NPL TERHADAP PROFITABILITAS BANK Wantera, Ni Luh Kunthi Pranyanti Sentana Madri; Mertha, I Made
E-Jurnal Akuntansi Vol 12 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

National development in economic sector cannot be rid of financial institution, in this case is bank which is an intermediation institution in public. Bank in their financial activities trade on trust from the public and others party like stock holder. In that case, bank needs to keep stabilized moreover increase their financial performance. One of financial achievement standard that have been achieve by the company can be refer to their profitability. The purpose on this studies are to determine the effect of corporate governance, third party fund, capital adequacy ratio and non performing loan to bank profitability. The sample on this studies are the banking company that have been listed on the Indonesia Stock Exchanged (IDX) and include in the Corporate Governance Perception Indeks (CGPI) ranking between 2009 until 2013, totally 31 samples. The profitability on this studies can be measured by return on asset (ROA). The result show that third party fund, capital adequacy ratio (CAR) and non performing loan (NPL) have significant effect to bank profitability. The corporate governance on this studies have not significant effect to bank profitability.
PENGARUH KEJELASAN SASARAN ANGGARAN, ETIKA, DAN KEPERCAYAAN DIRI PADA SENJANGAN ANGGARAN Biantara, Anak Agung Adi; Dwija Putri, IG.A.M Asri
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

Budget on the public sector with regard to the determination of the amount of funds allocated to each program and structured activities which use the funds belonging to the community. Good budgeting requires the participation of members of the organization. This study outlines the influence of Clarity Target Budget, Ethics, and Self Esteem In Budgetary Slack In Badung Regency Government. The population in this study was 684 competent authorities in the preparation of the budget in Badung Regency Government. The data was collected using a questionnaire with a random sampling method. Based on the analysis it was found that the variable budget goal clarity has a positive effect on the budgetary slack, variable ethics, and self esteem negative effect on the budgetary slack.
PENGARUH PRIVATISASI, KOMPENSASI MANAJEMEN EKSEKUTIF, DAN UKURAN PERUSAHAAN PADA KINERJA KEUANGAN Parimana, Komang Agung Surya; Wisadha, I Gede Suparta
E-Jurnal Akuntansi Vol 10 No 3 (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

The company's performance is something that is produced by a company in a given period. The results of the performance should be measured and illustrate the empirical condition of the company. Stufiyed aimed determined  there is a significant relationships between privatizations, executives managemenst compensation, and firms size on financial performances. This is researches a conducted’s at the state-owned companyises listeding in Indonesia Stock Exchange. The sample used  13, and use the regresiones multiplle linear analysis. The test results showed that the privatization and executive management compensation significant and positive impact on financial performance, while the size of the company does not have a significant effect on the financial performance.

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