Article Per Year (5 Year)
p-Index From 2019 - 2024
2.743
P-Index
This Author published in this journals
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

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
PENGARUH KOMPONEN LAPORAN ARUS KAS TERHADAP RETURN SAHAM DENGAN CURRENT RATIO SEBAGAI VARIABEL MODERASI I Gede Putu Dirgayusa; I Made Sadha Suardikha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of each component of the cash flow statement and the current ratio on stock returns and the ability of the current ratio as the moderating to influence the operating cash flow to stock return. Population in this study are all manufacturing companies listed on the Indonesian stock exchange from 2010 to 2014 period, which amount to 130 companies. The sampling method is based on the nonprobability sampling approach using purposive sampling method, that was selected as many as 63 companies that meet the criteria of purposive sampling that has been determined. Hypothesis test results shows that the investment cash flow and financing cash flow has negative effect on stock returns, while operating cash flow and the current ratio does not affect the return. Moderation test shows that the current ratio is unable to moderate the effect of operating cash flow to stock return.
Pengaruh Mekanisme Good Corporate Governance Kualitas Audit, dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 I Made Arya Partayadnya; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 25 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.v25.i01.p02

Abstract

This research aims to obtain empirical evidence about the effect of good corporate governance mechanism, audit quality, leverage on the earning management. The population on this research is manufacturing companies listed in Indonesia Stock Exchange at the period 2012- 2016. By purposive sampling technique, got the number samples of 71 companies. Data collection in this research using non-participant observation method that was analyzed using multiple linear regression. Based on the result of analysis concluded that institutional ownership, board of independent commissioner, and leverage have positive effect on the earning management. Audit commite has a negative effect on the earning management. Managerial ownership and audit quality have no effect on the earning management. Keywords: earning management, GCG mechanism, audit quality, leverage
Penerapan Model UTAUT 2 Untuk Menjelaskan Niat Dan Perilaku Penggunaan E-Money di Kota Denpasar Ni Komang Risma Dwinda Putri; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p20

Abstract

The purpose of this study was to determine the factors that influence the intentions and behavior of e-money use by applying the UTAUT2 model. UTAUT2 used in this study are performance expectations, business expectations, socio-cultural factors, facilitating conditions, hedonic motivation, price values, and habits. This research was conducted in the city of Denpasar. Determination of the sample is done by accidental sampling technique. Data collection is done by distributing questionnaires online. The analysis technique used is multiple linear regression. This study shows that the intention to use e-money is influenced by facilitating conditions, hedonic motivation, and price values, while performance expectations, business expectations, and socio-cultural factors have no effect. The results of this study also show that e-money usage behavior is influenced by habits and intentions of use, while the conditions that facilitate it have no effect. Keywords: UTAUT2; Intention to Use E-Money; E-Money Usage Behavior.
Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba Made Edi Mahendra; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p13

Abstract

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.
Pengaruh Independensi, Locus of Control dan Motivasi Kerja Pada Kinerja Auditor di Kantor Akuntan Publik Provinsi Bali Ni Made Elvin Charnia Dewi; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 27 No 2 (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.i02.p01

Abstract

The purpose of this study was to determine the effect of independence, locus of control, and work motivation on auditor performance. The location of this research is at the Public Accountant Office (KAP) of the Province of Bali. The population in this study were all auditors working at the Bali Provincial Public Accountant Office. The results of this study indicate that independence, locus of control and work motivation have a positive effect on auditor performance. Independence variables, locus of control and work motivation have an effect on auditor performance by 78 percent, while 21.8 percent is influenced by other variables outside the research model. Based on the results of this study, the public acountant office should maintain an attitude of independence, locus of control and work motivation amongst their auditors, in order for them to carry out his/her duties and be more honest and responsible in working.Keywords: independence, locus of control, work motivation and auditor performance
PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEGAWAI PADA SATUAN KERJA PERANGKAT DAERAH Pravitri Marga Kesumman; I Made Sadha Suardikha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The achieve organizational goals for employee success in achieving the targets, by utilizing the information system. Location of the research at SKPD in Denpasar City Government. Sampling technique using purposive sampling and samples used were 64 respondents,and then methods of data collection by spreading questionnaire. Partial Least Squere (PLS) was used to analyze the data. These results indicate the positive influence between computer self-efficacy on perceived usefulness and perceived ease of use, the negative influence between computer anxiety on perceived usefulness and perceived ease of use, computer self-efficacy positive effect on employee performance, there are negative influence in computer anxiety to employee performance, perceived usefulness and perceived ease of use has positive influence to the use of information systems, information systems use a positive effect on employee performance, and the positive influence between  perceived usefulness and perceived ease of use to employee performance mediated the use of information systems.
PENGARUH KETERLIBATAN PEMAKAI, PELATIHAN, UKURAN ORGANISASI DAN KEAHLIAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Agus Wahyu Arya Damana; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 14 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user involvement, training, organizational size, and user expertise to affect the performance of accounting information system on Credit Institutions village in Klungkung regency. The sample used in this study were 51 obtained by purposive sampling technique, namely the determination of the sample based on the characteristics and suitability of certain criteria. The data analysis technique used in this research is multiple linear regression analysis, which is preceded by the classical assumption, which is processed with SPSS for Windows version 16.0. Based on the results of the analysis of user involvement, training, organizational size, and user expertise positive effect on the performance of the accounting information system with a significance value less than 0.05
Pengaruh Perubahaan ROA, Perubahan OPM, Leverage dan Ukuran Perusahaan Pada Praktik Perataan Laba Ni Luh Made Sutaryani; Made Sadha Suardikha
E-Jurnal Akuntansi Vol 25 No 2 (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.v25.i02.p01

Abstract

The purpose of this study is to be able to determine the effect of changes in ROA, OPM, company size and leverage to the practice of income smoothing. Locations in this study are manufacturing companies listed on the Stock Exchange with the object of research is the practice of income smoothing and elements - elements that affect earnings. The population of 158 companies with logistic regression as the research method used in this study. The result of this research is ROA, OPM and leverage have no effect to the practice of income smoothing while firm size have an effect on Practice income smoothing significantly. Keywords: income smoothing, ROA, Return On Asset, OPM, Operating Profit Margin, Leverage, company size.
PRAKTIK AKUNTANSI BETAWIAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN I Gusti Ayu Nyoman Budiasih; Ni Made Adi Erawati; I Made Sadha Suardikha
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.903 KB) | DOI: 10.18202/jamal.2018.04.9001

Abstract

Abstrak: Praktik Akuntansi Betawian dalam Perspektif Kuasa dan Pengetahuan. Artikel ini bertujuan untuk mengetahui dan menjelaskan praktik akuntansi Betawian pada masa kekuasaan Belanda. Metode yang digunakan adalah perspektif Foucauldian. Artikel ini menemukan bahwa perspektif kuasa kapitalis menghasilkan pengaruh besar terhadap pemungutan pajak yang dilakukan pada masyarakat Betawi. Kuasa dari kolonialisme Belanda merupakan mekanisme yang dapat menciptakan pengetahuan praktik akuntansi yaitu dalam hal pembuatan aturan pemungutan pajak maupun denda kepada rakyat lokal. Hal ini digunakan sebagai alat untuk melanggengkan kekuasaan dalam jangka waktu panjang. Abstract: The Betawian Accounting Practice in Power and Knowledge Perspective. This article aims to identify and explain the Betawian accounting practices during the Dutch colinialism period. The method used is Foucauldian perspective. This article finds that the perspective of capitalist power produces a major influence on tax collection conducted on Betawi society. Power of Dutch colonialism is a mechanism that can create knowledge (accounting practices) that is in terms of making the rules of tax collection and fines to the local people. It is used as a tool to perpetuate power in the long term.
Behaviour of Follower Investor in the Formation of Stock’s Price on Market Crash I Gusti Ayu Nyoman Budiasih; Made Dewi Ayu Untari; I Made Sadha Suardikha; I Ketut Suryanawa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.56 KB) | DOI: 10.29259/sijdeb.v1i1.27-50

Abstract

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock’s prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock’s closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor’s behavior. The analysis showed that there were indications follower investor’s behavior in the stock’s price formation and proved that behavior of follower investor is an irrational behavior. 
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