Articles
<![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 ]]>
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<![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 ]]>
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<![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 ]]>
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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 ]]>
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<![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 ]]>
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<![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 ]]>
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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 ]]>
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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.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Pertumbuhan Koperasi pada Profitabilitas dengan Non Performing Loan Sebagai Moderasi ]]>
<![CDATA[I Putu Pradiantama Risda Putra]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i02.p05
<![CDATA[Koperasi adalah badan usaha yang berdasarkan atas asas kekeluargaan yang anggotanya terdiri dari orang perorangan atau badan hukum dengan tujuan untuk mensejahterakan anggotanya. Peran dan manfaat koperasi di Indonesia sangatlah penting, karena koperasi membuka pintu gerbang Usaha Kecil dan Menengah (UKM), menciptakan masyarakat mandiri, penggerak perekonomian hingga menciptakan lapangan kerja baru. Penelitian dilakukan pada Koperasi Simpan Pinjam di Kecamatan Denpasar Utara Tahun 2013-2015. Sampel penelitian ini adalah laporan keuangan masing-masing koperasi simpan pinjam yang ada di Kecamatan Denpasar Utara yang berjumlah 12 koperasi pada tahun 2013-2015 yang dipilih dengan metode nonprobability sampling dengan teknik purposive sampling. Pengujian data dilakukan dengan menggunakan Moderated Regression Analysis, hasilnya menunjukkan bahwa perputaran modal kerja dan pertumbuhan koperasi berpengaruh positif signifikan pada profitabilitas. Penelitian ini juga menemukan bahwa Non Performing Loan mampu memoderasi pengaruh perputaran modal kerja dan pertumbuhan koperasi pada profitabilitas. Kata kunci: tingkat perputaran modal kerja, pertumbuhan koperasi, profitabilitas, non performing loan.]]>
<![CDATA[PERGANTIAN AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE PADA AUDIT DELAY ]]>
<![CDATA[Gede Oka Brawida Uthama]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 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 ]]>
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<![CDATA[The purpose of this study examines the effect of firm size, profitability, leverage audit delay and change of auditor as moderating profitability and leverage. This study was performed on companies listed in the Indonesia Stock Exchange in 2012, which used a sample of 132 companies using a quantitative approach in the form of associative. Methods of data collection with a non-participant observation and analysis techniques used are Moderate Regression Analysis. Results showed that all results obtained with the hypothesis.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD ]]>
<![CDATA[Ni Wayan Sudiarti]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i07.p09
<![CDATA[The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample technique in this study using the Slovin formula with purposive sampling, as many as 46 samples. Data collection method used is a survey method by distributing questionnaires and documentation. The number of returned questionnaires was 126 questionnaires. The data analysis technique used is doubled linear regression analysis with SPSS. Based on research results, competence of human resources and locus of control have a positive and significant effect on the quality of financial statements. The results of this study are expected to provide additional insights into knowledge for those who play a role in preparing financial reports so as to achieve success in carrying out their duties. Keywords: Financial Report Quality; Human Resource Competencies; Locus Of Control.]]>
