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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Jurnal Ilmiah Dan Karya Mahasiswa
Gede Juliarsa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR PADA KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI BALI Putu Septiani Futri; Gede Juliarsa
E-Jurnal Akuntansi Vol 7 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

ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor terhadap kualitas audit di Kantor Akuntan Publik di Bali. Penelitian ini menggunakan data sekunder berupa daftar nama Kantor Akuntan Publik dan data primer berupa jawaban-jawaban responden dari pengumpulan data kuesioner. Penelitian ini menggunakan metode simple random sampling dalam penentuan sampel dan ada 36 sampel yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda untuk teknik analisis datanya, dimana hasil penelitian menunjukkan variabel independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor berpengaruh secara simultan terhadap kualitas audit. Secara parsial hanya tingkat pendidikan dan etika profesi berpengaruh signifikan terhadap kualitas audit. Kata kunci: independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada LPD Di Kecamatan Denpasar Utara Ni Kadek ayu perbarini; Gede Juliarsa
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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 information system is very important in the success of an organization, such as organizational Lembaga Perkreditan Desa. Lembaga Perkreditan Desa in Denpasar Utara District has implemented Accounting Information Systems - computer based. This study used multiple linear regression analysis techniques, classical assumption test and equipped with testing instruments. The results of the analysis concluded that the User Involvement, Top Management Support, Education and Training has a significant influence on the performance of Accounting Information System are proxied on Accounting Information System User and Usage Satisfaction. Personal Capability Engineering has a positive but not significant effect on the performance of Accounting Information System are proxied by the Accounting Information System User and Usage  Satisfaction. Formalization Development of a significant effect on the performance of Accounting Information System proxied on User Satisfaction, and no significant positive effect on the performance of Accounting Information System are proxied to the use of Accounting Information System.
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KETERLIBATAN PENGGUNA, PROGRAM PELATIHAN TERHADAP KINERJA SIA PADA BPR DI KEDIRI Putri Syintia Wulandari; Gede Juliarsa
E-Jurnal Akuntansi Vol 19 No 2 (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

Assessment performance of Accounting Information Systems used by company is very important to know. SIA performance can not be separated from the factors that can affect it. This study was conducted to determine the effect of top management support, user involvement in the application of the system, and user training program on performance SIA BPR district of Kediri, Tabanan regency. Sampling technique used is the census sampling technique (saturated sample) and get 60 samples. The data collection is done by survey method, which is distributing questionnaires to employees who work with computerized systems on BPR in the district of Kediri. In this research, engineering analysis conducted is multiple linear regression analysis. The analysis showed that the top management support, user training programs, and the involvement of users in the application of the system positively affects to performance of Accounting Information System.
Perilaku Belajar, Minat Belajar dan Tingkat Pemahaman Akuntansi dengan Pembelajaran Daring sebagai Variabel Mediasi Made Swari Praba Waloka; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p11

Abstract

This study aims to determine the effect of learning behavior and interest in learning on the level of understanding of accounting and the role of online learning in mediating the influence of learning behavior and interest in learning on the level of accounting comprehension. This research was conducted at the Faculty of Economics and Business, Udayana University. The sampling technique used was purposive sampling method, the number of samples obtained was 90 samples. The analysis technique used is path analysis. Based on the results of the analysis, it was found that learning behavior had no significant effect on the level of accounting understanding of students. Interest in learning and online learning has a significant effect on the level of accounting understanding. Online learning is significantly able to mediate the effect of learning behavior and interest in learning on the level of accounting understanding of students. Keywords: Learning Behavior; Learning Interest; Online Learning; Accounting Understanding.
PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, PENGALAMAN KERJA, DAN TINGKAT PENDIDIKAN PADA KINERJA PENGAWAS KOPERASI Ni Nengah Murtini; Gede Juliarsa
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p19

Abstract

Tugas, wewenang dan tanggungjawab pengawas koperasi mempunyai peran penting terhadap keberlangsungan hidup koperasi sesuai dengan undang-undang perkoperasian yaitu Undang-undang No. 25 Tahun 1992. Perkembangan koperasi di Kabupaten Karangasem semakin meningkat setiap tahunnya namun secara kualitas masih perlu dilakukan pembinaan yang lebih intensif karena masih ada koperasi yang tidak melaksanakan Rapat Anggota Tahunan (RAT). Penelitian ini dititik beratkan pada pengawas yang bekerja pada koperasi di Kecamatan Rendang karena survei pendahuluan pada bulan Januari 2017 menunjukkan hanya sebesar 56 persen koperasi di Kecamatan Rendang Kabupaten Karangasem yang melaksanakan RAT. Tujuan penelitian ini adalah untuk mengetahui pengaruh independensi, keahlian profesional, pengalaman kerja, dan tingkat pendidikan pada kinerja pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem. Penelitian ini mengambil sampel yaitu keseluruhan pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem berdasarkan metode non probability sampling dengan teknik sampel jenuh dan sampel berjumlah 150 pengawas. Pengumpulan data dilakukan dengan metode survei. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Berdasarkan hasil analisis menunjukkan bahwa independensi, keahlian profesional, pengalaman kerja dan tingkat pendidikan secara signifikan berpengaruh positif terhadap kinerja pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem. Hal ini menunjukkan bahwa semakin tinggi independensi, keahlian profesional, pengalaman kerja dan tingkat pendidikan maka semakin tinggi hasil kinerja pengawas.
Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan dengan Budaya Organisasi Sebagai Variabel Mediasi Ni Nyoman Novita Sari Murni; Gede Juliarsa
E-Jurnal Akuntansi Vol 24 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.v24.i01.p27

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh efektivitas sistem informasi akuntansi dengan budaya organisasi sebagai variabel mediasi berpengaruh atau tidak pada kinerja karyawan dengan menerapkan model Technology Acceptance Model (TAM) dan Theory of Attitude and Behavior. Jumlah responden sebanyak 102 orang yang berhubungan secara langsung dengan sistem informasi akuntansi, metode pengambilan sampel yang digunakan adalah metode nonprobability samplingteknikpurposive sampling.Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada LPD di Kecamatan Abiansemal.Teknik analisis menggunakan analisis jalur. Hasil penelitian ini menunjukan bahwa variabel efektivitas sistem informasi akuntansi berpengaruhpositif dansignifikan terhadap kinerja karyawan, variabel efektivitas sistem informasi akuntansi berpengaruh positif dansignifikan terhadap budaya organisasi, variabel budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan.Hasil juga menunjukkan bahwa budaya organisasi dapat memediasi pengaruh efektivitas sistem informasi akuntansi terhadap kinerja karyawan LPD Se-Kecamatan Abiansemal. Kata kunci: Technology Acceptance Model, Theory of Attitude and Behavior, Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi, Kinerja Karyawan.
PENGARUH PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Gusti Ayu Made Ervina Rosiana; Gede Juliarsa; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI dengan profitabilitas sebagai variabel pemoderasi. Sampel yang dipakai dalam penelitian adalah 55 data dari perusahaan manufaktur yang terdaftar di BEI periode 2008 sampai 2012 yang mana data dalam penelitian berasal dari data sekunder yang diperoleh melalui teknik dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 37,6% yang diolah dengan menggunakan teknik regresi linier berganda dan sebesar 77,8% yang diolah dengan menggunakan teknik Moderated Regression Analysis. Hasil analisis menunjukkan bahwa pengungkapan CSR berpengaruh positif dan signifikan terhadap nilai perusahaan dan profitabilitas mampu memperkuat pengaruh pengungkapan CSR terhadap nilai perusahaan. Kata kunci:pengungkapan csr, profitabilitas, nilai perusahaan
PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DENGAN MODEL TAM PADA HOTEL DI KABUPATEN GIANYAR Amadeus Vincent Reziario Nugraha; Gede Juliarsa
E-Jurnal Akuntansi Vol 17 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 aim of this study was to determine factors that affect acceptance of accounting information systems based on information technology in hotel Gianyar. Model TAM (Technology Acceptance Model) are used as variables or constructs in this study. TAM model consisted of two factors: perceived of usefulness, perceived ease of use, with the added convenience of perceived of enjoyment. This research was conducted in Gianyar. Sampling was done using judgmental (purposive). The data collection is done by distributing questionnaires to employees of the hotel accounting system of accounting information which has been determined by the users who use the system as a respondent. Data were analyzed using SEM analysis and GSCA (Generalized Structure Component Analysis) as a tool of analysis. The results showed that perceived of usefulness, perceived of ease of use and perceived of enjoyment has significant effect on attitudes. The attitude significantly influence the acceptance of information technology.
Kecanggihan Teknologi dan Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Kemampuan Teknik Personal dan Pelatihan sebagai Variabel Pemoderasi Putu Bagus Vijay Kumara Putra; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 1 (2021)
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.2021.v31.i01.p18

Abstract

The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems. Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.
PENGARUH REPUTASI AUDITOR DAN UKURAN PERUSAHAAN PADA KEAKURATAN DALAM PEMBERIAN OPINI GOING CONCERN Ni Luh Dea Kemuning; Gede Juliarsa
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

This research was conducted to fulfill the purpose of obtaining empirical evidences on whether auditor’s reputation and company size affected the granting of going concern opinion accuracy. The accuracy of going concern opinion was proxied through company’s bankruptcy after receiving going concern opinion, that if the company goes bankrupt after receiving going concern opinion, the granting of going concern opinion is considered accurate. Samples obtained through purposive sampling method were 42 manufacturing companies listed on Indonesia Stock Exchange throughout 2004-2008 period. Data analysis technique and hypothesis test performed with logistic regression analysis. The findings indicated that auditor’s reputation affected the granting of going concern opinion accuracy, while company size didn’t affect the granting of going concern opinion accuracy. The higher the reputation, the more accurate the granting of going concern opinion accuracy would be.  
Co-Authors Amadeus Vincent Reziario Nugraha Anak Agung Surya Narayana Andrean Wismar Putra Saragih ayu ari kasandra Dian Savitri Udayana Gede Oka Brawida Uthama Gusi Made Dwi Oka Yuliani Gusti Ayu Made Ervina Rosiana I Gusti Ngurah Agung Dananjaya Putra I Putu Pradiantama Risda Putra Ida Ayu Mira Kharisma Jesicha Isadora Illiony Minta Kadek Angga Sintya Puspita Komang Ardana Kunigunde Viktoriana Radung Luh De Leony Agustini Made Devi Miradhi Made Swari Praba Waloka Made Yunita Windasari MARIA M. RATNA SARI Ni Kadek ayu perbarini Ni Komang Urip Krisna Dewi Ni Luh Dea Kemuning Ni Made Tini Ari Ni Nengah Murtini Ni Nyoman Novita Sari Murni Ni Wayan Dina Sumantari Ni Wayan Gita Ni Wayan Novia Puspitasari Ni Wayan Sudiarti Putri Syintia Wulandari Putu Bagus Vijay Kumara Putra Putu Dewi Adi Damayanthi Putu Saroyeni Piatrini Putu Septiani Futri Salsabilla Amalia Prapta Deadewi Septiani futri Wayan Wiriani