Articles
<![CDATA[Kompleksitas Tugas Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy Pada Audit Judgment ]]>
<![CDATA[Anak Agung Surya Narayana]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (157.346 KB)
|
DOI: 10.24843/JIAB.2016.v11.i01.p04
<![CDATA[The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000. Keywords : Task complexity, orientation purpose, self-efficacy, audit judgment]]>
<![CDATA[HUBUNGAN NONMONOTONIK ANTARA KONTROL DAN KINERJA PERUSAHAAN ]]>
<![CDATA[Gede Juliarsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (350.727 KB)
<![CDATA[ABSTRAK Dalam rerangka agency theory, manajemen perusahaan merupakan agent yang harus bertanggung jawab kepada pemegang saham sebagai principal. Agent diberikan tanggung jawab untuk mengelola aset principal untuk dapat dikelola secara ekonomis. Studi ini bertujuan untuk mengetahui hubungan antara kinerja perusahaan dengan kepemilikan manajemen dan ukuran perusahaan. Studi ini menguji 46 kinerja perusahaan tahun 2001 terhadap perusahaan go public yang terdaftar di Bursa Efek Jakarta. Data diperoleh dari Indonesian Capital Market Directory 2002. Pengujian hubungan antara kinerja perusahaan menggunakan Economic Value Added, kepemilikan manajemen, dan ukuran perusahaan dilakukan dengan analisis regresi berganda dan korelasi. Hasil pengujian menunjukkan bahwa hubungan antara kinerja perusahaan, ukuran perusahaan, dan kepemilikan manajemen adalah tidak monotonik, tetapi secara signifikan curvilinear. Temuan ini sesuai dengan penelitian yang dilakukan oleh Fogelberg dan Griffth (2000). Kata kunci: economic value added, kepemilikan manajemen, kinerja,ukuran perusahaan, teori agensi]]>
<![CDATA[EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN PELATIHAN DAN KINERJA PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG ]]>
<![CDATA[Wayan Wiriani]]>;
<![CDATA[Putu Saroyeni Piatrini]]>;
<![CDATA[Komang Ardana]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (404.067 KB)
<![CDATA[ABSTRACTThis study was conducted at BPR in the Badung regency by taking a sample of 120 employees who have completed training and were divided into 4 groups. Data analysis technique used is descriptive analysis and univariate ANOVA variants assisted with SPSS version 16.0. This study aims to examine the effects of training on performance, to test the effects of locus of control on performance and examine the moderating effects of locus of control in relation training to performance. The results research shows that of the four hypotheses proposed all showed significant differences. The main effect of training on performance are significant that means there are differences in average performace among employee high level training with low-level training. The main effect of locus of control on performance are significant that means there are significant differences in average performance of employees between the level of internal locus of control with the level of external locus of control. Interaction effect between level of training to the level of locus of control is significant that means are influence together between a training with locus of control on the performance of employees in the BPR of Badung regency. The implication of this research is when companies face financial resource constraints, so can not carry out training program in high-intensity, then the company should hire employees who have internal locus of control. Companies should prioritize prospective employees who have internal locus of control in the selection of employees and training so that training programs have been made to improve performance.Keywords: training, internal locus of control, external locus of control, performance]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN OPINI AUDITOR PADA AUDIT DELAY ]]>
<![CDATA[Made Devi Miradhi]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[The aim of this study was to determine the size of the company as a moderating influence profitability and the auditor's opinion on the audit delay. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2014. Samples are taken as much as 72 manufacturing companies, with a purposive sampling method. Data used is secondary data media manufacturing companies in the form of financial statements. The data analysis technique used is Moderated Regression Analysis. Based on the analysis found that simultaneous independent variables affect audit delay in manufacturing companies. The size of the company strengthens the relationship between the profitability of the audit delay because research shows a significant value of 0.04. This is because companies are experiencing huge profits and have a lot of assets expand the lead auditor auditing financial statement so that the audit process will be longer]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR INTERNAL DALAM MENCEGAH KECURANGAN PADA BPR DI KABUPATEN BADUNG ]]>
<![CDATA[Made Yunita Windasari]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 3 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[This research aimed to determine the effect of competence, independence and professionalism of internal auditors in preventing fraud. The theory used in this research is Theory Of Reasoned Actio and Theory Of Planned Behavior. The population in this study is the internal auditor BPR. This study uses non-probability sampling with saturated sampling. These samples were taken from all members of the population that is as much as 52 BPR. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the competence of the internal auditor, internal auditor independence and professionalism of the internal auditor of the positive effect on fraud in the BPR in Badung.]]>
<![CDATA[Persepsi Kepercayaan, Kegunaan, Kemudahan Penggunaan, Keamanan dan Minat Ulang Menggunakan Mobile Banking Jenius ]]>
<![CDATA[Ni Wayan Gita]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 8 (2021) ]]>
Publisher : <![CDATA[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.2021.v31.i08.p16
<![CDATA[This study aims to determine the effect of perceived trust, usability, ease of use, and security on re-interest in using Jenius mobile banking. This study uses a non-probability sampling method with a purposive sampling technique. The number of samples used in this study were 145 respondents with criteria as Jenius mobile banking users and willing to become respondents. The analysis technique used is multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. Based on the analysis, it is found that the perception of trust has a positive effect on re-interest in using Jenius mobile banking. Usability perception has a positive effect on re-interest in using Jenius mobile banking. Perceived ease of use has no effect on re-interest in using Jenius mobile banking. Perception of security has a positive effect on re-interest in using the Jenius mobile banking. Keywords: Trust; Usefulness ; Ease of Use; Security; Re-interest.]]>
<![CDATA[PENGARUH KETERLIBATAN PEMAKAI, KEMAMPUAN PEMAKAI, PELATIHAN DAN PENDIDIKAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Ida Ayu Mira Kharisma]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 3 (2017) ]]>
Publisher : <![CDATA[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
<![CDATA[The purpose of this study was to determine the effect of the involvement of users, the ability of users, training and user education on the performance of accounting information systems at Inna Grand Bali Beach. This study took a sample of the entire staff accounting department Inna Grand Bali Beach based non-probability sampling method with saturated sampling techniques and sample of 46 staff. Data collection was conducted by survey method. The data in this study using multiple linear regression analysis. The analysis showed that the involvement of users, the ability of users positive and significant impact on the performance of accounting information systems at Inna Grand Bali Beach while training and user education has no significant effect on the performance of accounting information systems at Inna Grand Bali Beach.]]>
<![CDATA[PENGARUH IDEALISME, RELATIVISME, PENGETAHUAN, GENDER DAN UMUR PADA PERILAKU TIDAK ETIS AKUNTAN ]]>
<![CDATA[Putu Dewi Adi Damayanthi]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[Ethical behavior is the behavior of someone who can act according to the rules, laws and morals that have been set out in a professional field. Some scandals that occurred in the accounting profession pose different perceptions of prospective accountants are students. The purpose of this study is to determine the effect idelisme, relativism, the level of knowledge, gender and age on unethical behavior accountant. The sample was 120 students S1 Faculty of Economics and Business, University of Udayana who have taken courses Auditing 1. The data was collected through questionnaire deployment with purposive sampling technique. The results showed that the idealism and the level of knowledge has a negative effect, relativism are positive effect, as well as gender and age had no effect on unethical behavior accountant.]]>
<![CDATA[Pengaruh Pertumbuhan Kredit Terhadap Tingkat Kesehatan Koperasi Dengan Tingkat Perputaran Kredit Sebagai Variabel Pemoderasi ]]>
<![CDATA[Kunigunde Viktoriana Radung]]>;
<![CDATA[I Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (2018) ]]>
Publisher : <![CDATA[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.v24.i03.p30
<![CDATA[Pertumbuhan perekonomian suatu negara sangat erat kaitannya dengan peranan lembaga keuangan, dimana lembaga keuangan berperan sebagai perantara bagi masyarakat yang meyimpan uang dengan masyarakat yang membutuhkan uang. Setiap pemerintahan di dunia selalu memiliki tujuan untuk memajukan dan mengembangkan perekonomiannya agar taraf hidup bangsa dan kesejahteraan masyarakatnya dapat meningkat. Penelitian ini dilakukan di Koperasi Serba Usaha Kuta Mimba dengan menggunakan data laporan keuangan dari tahun 2010-2012. Populasi dalam penelitian ini adalah koperasi kuta mimba. pada penelitian ini tidak adanya istilah sampel dan metode penentuan sampel karena penelitian ini adalah study kasus. Pengumpulan datanya menggunakan observasi non partisipan. Teknik analisis yang dipakai adalah uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis yang sudah diketahui bahwa pertumbuhan kredit berpengaruh terhadap tingkat kesehatan koperasi, tingkat perputaran kredit berpengaruh terhadap tingkat kesehatan koperasi dan tingkat perputaran kredit memperkuat hubungan antara pertumbuhan kredit dan tingkat kesehatan koperasi.]]>
<![CDATA[Profitabilitas, Operating Leverage, Ukuran Perusahaan Pertumbuhan Penjualan pada Struktur Modal Perusahaan Perbankan ]]>
<![CDATA[Kadek Angga Sintya Puspita]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 12 (2020) ]]>
Publisher : <![CDATA[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.i12.p06
<![CDATA[This research was conducted to determine the effect of Profitability, Operating Leverage, Company Size and Sales Growth on the Capital Structure of Banking Companies. This research uses nonparticipant observation method. The sample used is 23 companies with a total sample of 115 observations in 5 years, through nonprobability sampling method with purposive sampling technique, and the number obtained is 115 observations. The data analysis technique used in this research is multiple linear regression analysis techniques. The results of this study indicate that profitability has a negative effect on the capital structure of banks. Operating leverage has a negative effect on the capital structure of banks. Firm size has a positive effect on banking capital structure. Sales growth has no effect on the banking capital structure. Keywords: Profitability; Operating Leverage; Company Size; Sales Growth.]]>
