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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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TEKANAN ANGGARAN WAKTU MEMODERASI LOCUS OF CONTROL INTERNAL PADA PERILAKU UNDERREPORTING OF AUDIT TIME Gusi Made Dwi Oka Yuliani; Gede Juliarsa
E-Jurnal Akuntansi Vol 15 No 3 (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 aim of this research is to investigase the impact of internal locus of control on underreporting of audit time behavior and time budget pressure in moderating the impact of internal locus of control on underreporting of audit time behavior. This research was conducted to the auditors who work in the public accounting firm of Bali Province. Sampling taking of this research is determined by method of non-probability sampling with purposive sampling technique. Method of collecting data is using survey method. The sample size of this research is 53 respondents. The data analysis technique used in this study is Moderating Regression Analysis (MRA). All variables of this research is valid and reliable. The research data is qualifies that the distribution of data are normal and the models used do not contain any heteroskedastisitas. Based on the results of the analysis of this study found that the internal locus of control has negative and significant effect on underreporting of audit time behavior. Time budget pressure reinforce internal locus of control influence on underreporting of audit time behavior.
Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi Ni Wayan Dina Sumantari; Gede Juliarsa
E-Jurnal Akuntansi Vol 33 No 2 (2023)
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.2023.v33.i02.p07

Abstract

The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.
Kualitas Sistem, Kecanggihan Teknologi, Kemampuan Teknik Personal dan Efektivitas Sistem Informasi Akuntansi Ni Made Tini Ari; Gede Juliarsa
E-Jurnal Akuntansi Vol 33 No 6 (2023)
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.2023.v33.i06.p02

Abstract

The research aims to determine the effect of information system quality, information technology sophistication and personal technical skills on the effectiveness of the Village Credit Institution accounting information system. The sample of this study was 18 LPD with the method of determining the sample using a purposive sampling technique. Research data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed that the quality of information systems, information technology sophistication and personal technical skills had a positive effect on the effectiveness of accounting information systems. The research results are expected to contribute to the TAM concept in explaining the relationship between the influence of information system quality, information technology sophistication, and personal technical skills on the effectiveness of AIS. Keywords: Information System Quality, Information Technology Sophistication, Personal Technical Ability, Accounting Information System Effectiveness.
Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan Jesicha Isadora Illiony Minta; Gede Juliarsa
E-Jurnal Akuntansi Vol 33 No 8 (2023)
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.2023.v33.i08.p17

Abstract

This research aims to determine the influence of the Quality of Human Resources, the Government's Internal Control System and the Use of Information Technology on the Quality of Regional Government Financial Reports. This research uses a quantitative-associative method which is located at the West Manggarai Regency Regional Work Unit. The sample used was purposive sampling and data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences program. The research results show that the quality of human resources, the government's internal control system and the use of information technology have a positive and significant effect on the quality of the West Manggarai Regency government's financial reports. Keywords: Human Resources; Internal Control System; Information Technology; Financial Reports
Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan Dengan Budaya Organisasi dan Dukungan Manajemen Puncak Sebagai Pemoderasi Salsabilla Amalia Prapta Deadewi; Gede Juliarsa
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.703

Abstract

Technological developments will have an impact on government agencies. Therefore, the ability to compete is needed in order to minimize and neutralize the occurrence of an obstacle. This study aims to determine the effect of the effectiveness of accounting information systems on employee performance with organizational culture and top management support as a moderator. The population in this study amounted to 188 people. The method used is nonprobability sampling with a purposive sampling technique so that a total sample of 51 respondents is obtained. The data analysis technique uses the Moderated Regression Analysis (MRA) Test. The results of testing the first hypothesis indicate that the variable effectiveness of accounting information systems has a positive effect on employee performance. The results of testing the second hypothesis indicate that organizational culture as a moderator weakens the effect of the effectiveness of accounting information systems on employee performance. The results of testing the third hypothesis indicate that top management support as a moderator weakens the effect of the effectiveness of accounting information systems on employee performance.
Determinan Kepuasan Pengguna Software Akuntansi Luh De Leony Agustini; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 2 (2024)
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.2024.v34.i02.p05

Abstract

The research aims to examine the influence of Accounting Information System (AIS) Quality, Perceived Usefulness, Perceived Ease of Use on Accounting Software User Satisfaction at PT. Sejahtera Indo Bali, with a sample of 42 people. By using multiple linear regression analysis, the research results prove that the quality of the accounting information system and perceived ease of use have a positive effect on accounting software user satisfaction, while perceived usefulness does not have a positive effect on accounting software user satisfaction. Apart from that, the Technology Acceptance Model (TAM) model is able to explain the factors that influence accounting software user satisfaction.
Kecanggihan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Partisipasi Manajemen dan Kinerja Karyawan Amelia Larissa; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p12

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh kecanggihan teknologi informasi, efektivitas sistem informasi akuntansi, dan partisipasi manajemen, menggunakan data kualitatif, dengan menyebarkan kuesioner kepada karyawan yang sesuai dengan kriteria yang ditentukan. Adapun populasi dalam penelitian ini yaitu seluruh karyawan PT Mitrajaya Sumber Abadi, dengan sampel berjumlah 40 dengan teknik purposive sampling. Penelitian ini diuji dengan analisis linear berganda. Variabel kecanggihan teknologi informasi, efektifitas sistem informasi akuntansi, dan partisipasi manajemen berpengaruh positif dan signifikan terhadap kinerja karyawan di PT. Mitrajaya Sukses Abadi.
Co-Authors Amadeus Vincent Reziario Nugraha Amelia Larissa 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