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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan

I Ketut Yadnyana

Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali

Author-ID : 283995

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KUALITAS PEMBELAJARAN KEUANGAN DAN LITERASI KEUANGAN TERHADAP FINANCIAL SELF EFFICACY MAHASISWA AKUNTANSI Herawati, Nyoman Trisna; Candiasa, I Made; Yadnyana, I Ketut; Suharsono, Naswan
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol 2, No 2 (2018)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v2n2.p115-128

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi financial self efficacy mahasiswa Program Studi Akuntansi (S1) di Bali yang dilihat dari kualitas pembelajaran keuangan dan literasi keuangan mahasiswa. Metode penelitian menggunakan rancangan kuantitatif dengan pendekatan ex post facto melalui teknik analisis jalur (path analysis). Data penelitian dikumpulkan melalui tes literasi keuangan dan kuesioner yang didistribusikan melalui metode purposive sampling. Sampel penelitian merupakan mahasiswa Akuntansi S1 yang duduk di semester IV dan VI sebanyak 182 responden. Hasil penelitian menunjukkan bahwa terdapat pengaruh langsung antara kualitas pembelajaran keuangan terhadap literasi keuangan. Demikian hanya literasi keuangan memiliki pengaruh langsung terhadap financial self efficacy mahasiswa. Namun hasil penelitian menemukan bahwa kualitas pembelajaran keuangan tidak memiliki pengaruh secara langsung terhadap financial self efficacy, sehingga dapat disimpulkan bahwa kualitas pembelajaran keuangan hanya memiliki pengaruh tidak langsung terhadap financial self efficacy melalui literasi keuangan. Hasil penelitian ini menunjukkan pentingnya meningkatkan kualitas pembelajaran keuangan tidak hanya untuk meningkatkan indeks literasi keuangan namun juga financial self efficacy mahasiswa.

Pengaruh Kualitas Pembelajaran Keuangan dan Literasi Keuangan Terhadap Financial Self Efficacy Mahasiswa Akuntansi Herawati, Nyoman Trisna; Candiasa, I Made; Yadnyana, I Ketut; Suharsono, Naswan
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol 2, No 2 (2018)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v2n2.p115-128

STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN MANUFAKTUR YANG GO PUBLIC I Ketut Yadnyana; Ni Wayan Alit Erlina Wati
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2011): January 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v15i1.1000

The aim of this study was to obtain the empirical evidence about the effect of managerial ownership structureand dividend policy on company value. This study consisted of 66 manufacturing companies which hadshared dividends in year period of 2005 until 2008 with 161 observations. The certainty sample method usedwas purposive sampling. Statistics methods used for testing the hypothesis were simple linear regression andmultiple linear regression method. Based on the statistical test showed that positive impact of managerialownership was on dividend policy and firm value. It showed that the greater level of managerial ownershipwas followed the increasing of dividends value paid to the shareholders and it also caused the value ofcompanies getting better. The variables of dividend policy caused positive impact for the companys value. Theresult showed that larger the dividend distributed to the shareholders, the better the value of the company was.

Model Pemberdayaan LPD Bermasalah di Provinsi Bali I Ketut Yadnyana; Sudarsana Arka; Ni Wayan Alit Erlina Wati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3141

This research aims to create strategies and models as guidelines for empowering problematic LPD related to aspects of human resources, institutions, businesses, capital, and business cooperation networks. The population is all problematic LPDs in Bali Province. Based on the Krejcie table, the number of samples for a population of 181 is determined to be at least 123. The source of data is primary data obtained by distributing questionnaires. Based on the human resources aspect, the strategy to solve problematic LPDs is to increase the knowledge and skills of human resources through education and training. It needs business cooperation networks and strengthening government support from the institutional aspect. From the business aspect, it is to strengthen the support of adat village manners by regenerating the trust that once faded. The capital aspect increases awareness of adat village manners regarding the business capital requirements. From the aspect of business cooperation networks, it is the pioneering and strengthening of cooperation networks by utilizing the potential of adat village manners, government facilities, and related agencies. Meanwhile, the empowerment model is applied through education, apprenticeship, comparative studies, facilities, and the creation of a conducive climate.

PENGARUH KUALITAS JASA AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN PADA HOTEL BERBINTANG EMPAT DAN LIMA DI BALI I KETUT YADNYANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : 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 (208.542 KB)

This research aims to obtain empirical evidences about the impact ofinternal auditor service quality on internal control effectiveness in four- and fivestarhotels in Bali. Sample consists of 56 hotels and determined using stratifiedrandom sampling method. Respondents are staffs in accounting and internalaudit sections. Data are analyzed using multiple linear regressions.Simultaneous test result shows R2 = 0,327; meaning that all variables ofinternal auditor service quality affect the effectiveness of internal control for32,7 percent, while 67,3 percent are influenced by other variables not includedin this research. The meaningful level of the influence of independent variablessimultaneously on internal control effectiveness is found by conducting F-testwith result: Fcount = 4,863 which is larger than Ftable (0,05, 56) = 2,37, meaning thatinternal auditor service quality affect internal control effectiveness significantly.Result of partial test shows p-values as follows: independence variable:0,385; professional judgment: 0,212; scope of audit: 0,004; audit work: 0,121and management of internal audit section: 0,557. The only significant variableis scope of audit.

PENGARUH FREKUENSI AUDIT ATAS LAPORAN KEUANGAN HISTORIS TERHADAP KEANDALAN STRUKTUR PENGENDALIAN INTERN PADA PERUSAHAAN DI KOTA DENPASAR I KETUT YADNYANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : 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 (61.734 KB)

This research is intended to reveal the effect of the auditing frequency tothe historical financial statement on the capability of internal control structure ofbusiness enterprises in Denpasar. This research is also carried out to gain theempirical evidence of the effect of auditing frequency to the historical financialstatement on the capability of internal control structure without paying attentionto other variables. A series of statistical tests have been done by using singleregression analysis, Product Moment Pearson correlation analysis, and FAnova.The result shows that the effect of auditing frequency to the historicalfinancial statement has a significant influence on the capability of internal controlstructure. Furthermore, a test to an independent variable (X) is performed to findout whether an independent variable (X) could explain the changing variation todependent variable (Y). This test results R2 = 0,508, which means that theindependent variable (X) could explain the changing variation in the independentvariable (Y) to the extent of 50,8%. The rest of it, which is 49,2% could beexplained by other factors excluded in this model.

PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI PADA EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL Kadek Agus Yogi Arta; I Ketut Yadnyana
Buletin Studi Ekonomi VOL.24.NO.1.FEBRUARI 2019
Publisher : Buletin Studi Ekonomi

Abstract: Effect of Quality of Human Resources, Organizational Commitment, Use ofInformation Technology on the Effectiveness of Accrual-Based SAP Implementation. Basedon knowing the influence of the quality of human resources, organizational commitment, andthe application of information technology on the effectiveness of applying accrual-basedgovernment accounting standards to SKPD Karangasem Regency. As many as 134 civilservants in the financial section are the population as well as samples from this study becausethe sampling technique used is saturated samples. multiple linear regression is the analysistechniques that used in this study,and the results show that the quality of HR, organizationalcommitment and the application of information technology have a positive influence on theeffectiveness of accrual-based SAP implementation in the SKPD of Karangasem Regency.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EARNINGS RESPONSE COEFFICIENT PERUSAHAAN PUBLIK YANG TERDAFTAR DI BEI I Gde Harmanta; I Ketut Yadnyana
Buletin Studi Ekonomi VOL.21.NO.2.AGUSTUS 2016 (PP 115-232)
Publisher : Buletin Studi Ekonomi

Abstract: The Effect Of Disclosure CSR Information In Corporate’s Annual Report To ERC On Non-Financial Companies Which Listed In Indonesian Stock Exchange In 2008-2012. The purpose of thisresearch are to assess the effect of disclosure CSR information in corporate’s annual report to ERC onnon-financial companies which listed in Indonesian Stock Exchange in 2008-2012. This hypothesispredicts the positive effect of CSR to ERC. Besides that, this research using 4 (four) control variables inwhich supposed to influence the ERC namely, Earning persistence, growth, capital structure and firmsize. The samples were collected using by purposive sampling method with a final sample as many as 134companies. The analysis technique of this research is using by multiple regression analysis. The resultshows, that CSR not affected on ERC. It can be concluded that CSR disclosures had not been able toassist the investor in interpreting earning well.Abstrak: Pengaruh Pengungkapan Corporate Social Responsibility Pada Earnings ResponseCoefficient Perusahaan Publik Yang Terdaftar Di BEI. Tujuan dari penelitian ini adalah untuk mengujipengaruh dari pengungkapan informasi CSR dalam laporan tahunan perusahaan terhadap ERC padaperusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2008-2012. Hipotesisdalam penelitian ini memprediksi pengungkapan CSR berpengaruh positif terhadap ERC. Selain itu,dalam penelitian ini menggunakan 4 (empat) variabel kontrol yang diduga berpengaruh terhadap ERCyaitu, persistensi laba, pertumbuhan perusahaan, struktur modal dan ukuran perusahaan. Pengambilansampel menggunakan metode purposive sampling dengan sampel akhir sebanyak 134 perusahaan.Penelitian ini merupakan penelitian kuantitatif. Teknik analisis yang digunakan pada penelitian ini adalahanalisis regresi berganda. Hasil analisis menunjukkan bahwa CSR tidak berpengaruh pada ERC. Dapatdisimpulkan atas hasil penelitian tersebut adalah pengungkapan CSR belum mampu membantu investordalam menginterpretasikan laba dengan lebih baik.

ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET, CASH CONVERSION CYCLE DAN CORPORATE GOVERNANCE STRUCTURE TERHADAP CASH HOLDINGS Sheryl Yuliana Senjaya; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.658 KB)

The purpose of this study is to get empirical evidence about the influence of investment opportunity set, cash conversion cycle and corporate governance structure of the cash holdings. The population in this study using secondary data on the company's property and real estate sectors which are listed on the Indonesia Stock Exchange period 2008 to 2014. Sampling was done by purposive sampling method with the samples obtained as many as 34 companies. This study using multiple regression analysis model on testing the hypothesis. The analysis showed investment opportunity set (IOS) as measured by MBVA affect positively on cash holdings, the results of hypothesis testing in accordance with the pecking order theory which states that a high level of IOS which will create demand for the supply of high cash. The analysis also shows that the size of the board of commissioners had positive effect on cash holdings which indicates that the board size small facilitate control and accelerate decision-making, so that commissioners can act faster and easier to monitor management actions that can act according to its own interests. While the analysis showed that cash conversion cycle, independent directors and institutional ownership has no effect on cash holdings

PENGARUH KARAKTERISTIK AUDIT EKSTERNAL PADA PRICE TO EARNINGS RATIO PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nyoman Yudhi Hartawan; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.01.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.301 KB)

ABSTRACT Market tends to respond positively to higher audit quality. Higher audit quality is expected to be achieved if audit tenure is relatively short, audit is conducted by large audit firms, and auditor provides unqualified audit opinion. This study aims to examine the effect of external audit characteristics (audit tenure, public accounting firms size, and audit opinion) on price to earnings ratio of companies listed on the Indonesian Stock Exchange from 2008 to 2012 with two controlling variables (company or client size and age). The population in this study is companies that have been listed on the Indonesian Stock Exchange from 2008 to 2012 wehereas sample is selected by purposive sampling method under two underlying criteria: the companies have been consistently listed on the Indonesian Stock Exchange between 2008 and 2012 and companies provide all required data for this study purpose. The hypotheses are tested by multiple linear regression technique to test the model before and after including controlling variables. The test shows that audit tenure has no affects price to earnings ratio, public accountng firms size positively affects price to earnings ratio, and audit opinion has no affects price to earnings ratio. Keywords: audit tenure, public accounting firms size, audit opinion, company or client size, company or client age, price to earnings ratio

Co-Authors Ade Pratiwi Indasari Ajeng Asmi Mahaputeri Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Christine Iryani Maamir Cokorda Bagus Darmawan Dewa Ayu Mas Putriari Nusantari Dewa Gede Agus Narayana Garry Wibowo Gde Deny Larasdiputra Gde Sandita Nugraha Gerianta Wirawan Yasa Grace Sarabecca Madaline Manalu Gusman Saputra I Dewa Gede Dharma Suputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gde Ary Wirajaya I Gde Harmanta I Gede Aditya Pramana I Gede Wahyu Indrawan I Gede Yoga Yudiana I Gst Agung Bagus Adhi Damanik I Gst. Ngr Mayun Prabawalingga I Gusti Agung Ayu Intan Fatmayoni I Gusti Ayu Ratih Permata Dewi I Gusti Putu Adi Diatmika I Kadek Dwi Agastya I Komang Agus Julianto I Made Candiasa I Nyoman Suparta I Putu Sudana I Wayan Ramantha I Wayan Swastika Yuda Bramantha Ida Ayu Komang Tiara Pratistha Sari Ida Bagus Putra Astika Ida I Dewa Gede Paramarta Widnyana Indah Christina Carbaja K. Budiartha Kadek Agus Yogi Arta Karina Pravita Lukyta Saraswati Made Anggia Pramita Sukma Made Ani Setia Wulan Made Heny Urmila Dewi Made Yunita Chandra Dewi Maria Meiatrix Ratna Sari Naswan Suharsono Ni Kadek Indah Selvia Dewi Ni Kadek Lisa Rosita Komala Dewi Ni Kadek Listiani Ni Kadek Winda Ardiyani Ni Ketut Rasmini Ni Komang Abdi Tri Astini Ni Komang Ayu Harmawati Ni Luh Gede Santhi Kartikasari Ni Luh Nyoman Nitiari Ni Luh Putu Ratna Wahyu Lestari Ni Made Ayu Nita Adiyantari Ni Made Dwi Ratnadi Ni Made Dwi Umidyathi Karang Ni Made Puspa Pawitri Ni Made Wasasih Ni Made Werin Sarastyarini Ni Made Widyasari Ni Nyoman Ramdiani Ni Putu Aprilianti Tirta Dewi Ni Putu Ary Wulandari Ni Putu Ayu Ista Satiari Ni Putu Dewi Ariasih Ni Putu Nanda Ayunika Ni Putu Sri Harta Mimba Ni Putu Sumi Dyastari Ni Putu Widhi Gita Purana Dewi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Sukma Kartika Dewi Ni Wayan Supriyanti Nyoman Djinar Setiawina Nyoman Sutrisna Dewi Nyoman Trisna Herawati Nyoman Yudhi Hartawan Putu Sri Ariandani Putu Yoga Artanaya Sheryl Yuliana Senjaya Sudarsana Arka Viona Rizqi Amelia Wayan Putra Valentino Anggara

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