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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Matrik: Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi Multiparadigma SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Akuntansi dan Keuangan Indonesia
I Made Sadha Suardikha
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PELATIHAN DAN PENDIDIKAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK PEMAKAI SIA PADA KINERJA INDIVIDUAL Ni Putu Eka Sarastini; I Made Sadha Suardikha
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.p22

Abstract

Kesuksesan sistem informasi akuntansi dapat diukur dengan beberapa faktor, salah satunya adalah kinerja individual. Kinerja individual karyawan merupakan kunci keberhasilan perusahaan dalam mencapai suatu tujuan dan memenuhi kebutuhan masyarakat.nKinerja merupakan gambaran mengenai tingkat pencapaian pelaksanaan program, kegiatan, dan kebijakan dalam mewujudkan sasaran, tujuan, visi dan misi dalam organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan dan pendidikan, dukungan manajemen puncak dan kemampuan teknik pemakai SIA pada kinerja individual karyawan. Pelatihan adalah proses meningkatkan pengetahuan dan keterampilan karyawan. Dukungan manajemen puncak dapat diartikan sebagai suatu kegiatan yang berdampak, mengarahkan dan menjaga perilaku manusia yang ditunjukkan oleh direktur, presiden, kepala divisi dan sebagainya dalam organisasi. Kemampuan teknik pemakai dapat diartikan sebagai rata-rata tingkat pendidikan atau pengalaman seseorang. Populasi dalam penelitian ini adalah 64 koperasi simpan pinjam dan sampel sebanyak 30 koperasi simpan pinjam di Kabupaten Karangasem yang ditentukan dengan metode purposive sampling. Responden dalam penelitian ini berjumlah 90 orang karyawan pengguna Sistem Informasi Akuntansi (SIA). Pengumpulan data dalam penelitian ini menggunakan cara wawancara dan kuesioner. Data dianalisis menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pelatihan dan pendidikan, dukungan manajemen puncak dan kemampuan teknik pemakai SIA berpengaruh positif pada kinerja individual karyawan yang ada di Kabupaten Karangasem. Semakin tinggi tingkat pelatihan dan pendidikan, dukungan manajemen puncak, dan kemampuan teknik pemakai SIA maka akan meningkatkan kinerja individual karyawan.
FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN PEMAKAI SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA DI KECAMATAN MENGWI Anak Agung Made Surya; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 15 No 1 (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 study aims to determine "Factors Influencing Satisfaction User Accounting Information Systems at LPD in District Mengwi". This research was done on the LPD in District Mengwi. Samples in this study of 61 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires. The data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 61 respondents, it can be concluded that the factors of training and education, support of top management, information systems development, user involvement in the development of the system positively affects user satisfaction SIA. This shows if the user SIA wants to achieve satisfaction with the system used, it should be noted the factors that affect it..
Pengaruh Audit Tenure dan Auditor Switching Pada Audit Delay Dengan Financial Distress Sebagai Variabel Pemoderasi Luh Putu Yanti Pradnyaniti; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 26 No 3 (2019)
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.2019.v26.i03.p16

Abstract

This study aims to obtain empirical evidence of the effect of audit tenure and auditor switching on audit delay with financial distress as a moderating variable. The method of determining the sample used was purposive sampling. The number of samples obtained is 23 mining companies in BEI 2013-2017. The analysis techniques used is the Moderated Regression Analysis (MRA) test. Based on the results of the study, it is known that audit tenure has a negative effect on audit delay. Switching auditors have no effect on audit delay. Financial distress weakens the effect of audit tenure on audit delay. Financial distress is not moderate the effect of auditor switching on audit delay. The theoretical implications of this research are in addition to references to further research regarding research relating to audit delay and signal theory and compliance theory. Keywords: Audit delay, audit tenure, auditor switching, financial distress
PENGARUH PELATIHAN DAN PENDIDIKAN, PENGALAMAN KERJA DAN PARTISIPASI MANAJEMEN PADA EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Wayan Lisna Widyantari; I Made Sadha Suardikha
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

This research aimed to determine the effect of training and educational programs, personal work experience and participation in the management of Usage Effectiveness of Accounting Information Systems. The theory used in this research is the theory of Technology Acceptance Model (TAM) The population in this study were all LPD in the district of Ubud as many as 32 LPD. This study using purposive sampling method. The data collected by interviews, questionnaires and documentation. The data analysis used is multiple linear regression analysis. The results showed that the training and education programs, work experience and management participation has  positive influence on the effectiveness of the use of Accounting Information Systems (LPD studies in Ubud sub district). Results of the analysis showed that their training and education programs, personal work experience, and management's participation will be more effective in the use of accounting information systems to produce an update.
Pengaruh Corporate Social Responsibility, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance Desak Made Dwi Januari; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 27 No 3 (2019)
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.2019.v27.i03.p01

Abstract

Effective Tax Rate (ETR) is used in the measurement of tax avoidance which shows the income tax expense paid by the company from the total income before tax obtained by the company. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017 with a total of 159 companies. The method of determining the sample in this study is a non-probability sampling method with a purposive sampling technique. The number of samples in this study is 36 annual report observations from 9 manufacturing sector companies that have been listed on the Stock Exchange in 2014-2017. The technique analysis used in this study is multiple linear regression. Based on the results of the analysis, it can be concluded that CSR has a negative effect on tax avoidance, sales growth has positive effect on tax avoidance, and profitability does not affect tax avoidance.Keywords: Tax avoidance, corporate social responsibility, sales growth, dan profitability
Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi Cyntia Habibah Sinaga; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 27 No 1 (2019)
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.2019.v27.i01.p01

Abstract

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance. Keywords: Leverage, capital intensity, independent commissioners, tax avoidance
PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI Ni Putu Yurika Mertayani; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 20 No 3 (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

Budgetary slack is the difference in the reported budget amount by the number of best estimate of the organization. The purpose of this study was to determine the effect of budget participation on budgetary slack and to determine the role of organizational commitment and leadership style in relation budgetary participation and budgetary slack. The population in this study was 16 at the County Government Office of Tabanan to 45 the number of respondents, head of department, head of planning and chief financial officer. Sampling technique used in this study is saturated samples. The analysis technique used is multiple regression analysis and moderated regression analysis (MRA). The results obtained in that budget participation a positive influence on budgetary slack, organizational commitment does not weaken the influence of the budget on budgetary slack participation and leadership style weaken the influence of budget participation on budgetary slack. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA I Dewa Gede Buda Utama; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 9 No 3 (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

This study aims to determine the factors that affect the performance of accounting information systems. The location of research at Village Credit Institutions in  Sukasada District. Purposive sampling technique is used to obtain the sample amounted to 63 peoples. Multiple linear regression analysis technique used in this study. This study funds that the user involvement, the ability of the technique of personal, organizational size, top management support, the presence of prominent representatives had no effect on user satisfaction. Formalization of system development as well as education and training programs affect user satisfaction. The users involvement and the formalization of system development affects the use of the system. Engineering capabilities of personal, organizational size, top management support, as well as the presence of prominent representatives of education and training programs do not affect the use of the system.
Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik Vinsensa M. S. Gero; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p13

Abstract

This study aims to examine the factors that influence the intention to use Blockchain by auditors working at audit firm in Bali. The approach taken is based on a combination of the UTAUT and SQBT models. Performance Expectancy, Effort Expectancy, Socio-Cultural Factors and Facilitating Conditions are determined as enabler factors that support the intention to use Blockchain. The inhibiting factors were adapted from SQBT, namely Uncertainty, Loss Aversion, Sunk Costs and Regret Avoidance. The sampling method uses purposive sampling technique. The research data were obtained through a survey method and analysed using multiple linear regression. The results showed that effort expectancy and socio-cultural factors have positive influence on the intention to use Blockchain by auditors working at audit firm in Bali. Meanwhile, only sunk costs were found to have negative influence on the intention of using Blockchain by auditors. Keywords: Blockchain; Enabler; Inhibitor; Auditor.
Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM I Wayan Raka Purnata; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 28 No 1 (2019)
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.2019.v28.i01.p12

Abstract

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc, organizational culture, SIA, corporate finance, SME.
Co-Authors A.A Bagus Surya Nayaka A.A.Ayu Mirah Varthina Devi Agus Wahyu Arya Damana Anak Agung Made Surya Anak Agung Ngurah Bagus Dwirandra Bima Satya Wirawan Cyntia Habibah Sinaga Daniel Raditya Tandio Desak Made Dwi Januari Dewa Nyoman Badera Gede Aditya Puja Pratama Gede Eka Ferry Ananta Gede Hara Yogiswara Gusti Ayu Rai Surya Saraswati Harsya Widyasari I Dewa Gede Adhita Tisna Putra I Dewa Gede Buda Utama I Gede Putu Dirgayusa I Gede Suka Danayasa I Gst Agung Krisna Lestari I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Suputeri I Ketut Sujana I Ketut Suryanawa I Made Arya Partayadnya I Made Gede Agus Kusuma I Putu G. Lanang Indra Rai I Putu Sudana I Wayan Asdita Adi I Wayan Raka Purnata Ida Ayu Kayika Apsari Ida Bagus Putra Astika K. Budiartha Kadek Apriada, Kadek Luh Komang Merawati Luh Putu Yanti Pradnyaniti Made Aida Pradnyadevi Made Dewi Ayu Untari Made Diah Dianti Anggawulan Made Edi Mahendra Ni Ketut Sri Dahayani Ni Komang Astri Yulistyawati Ni Komang Ayu Rustini Ni Komang Risma Dwinda Putri Ni Luh Made Sutaryani Ni Luh Putu Pitayani Vinensya Ni Made Adi Erawati Ni Made Ayu Dwijayanti Ni Made Dwi Ratnadi Ni Made Elvin Charnia Dewi Ni Made Harista Dwi Anggreni Ni Made Suindari Ni Made Utari Sintia Dewi Ni Nyoman Tri Sariri Muryati Ni Putu Eka Sarastini Ni Putu Julia Pertiwi Ni Putu Yurika Mertayani Ni Wayan Lisna Widyantari Ni Wayan Nurcahyani Pravitri Marga Kesumman Putu Cita Ayu Putu Santi Putri Laksmi Sang Ayu Diah Febriani Vinsensa M. S. Gero