Articles
<![CDATA[Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali ]]>
<![CDATA[Naniek Noviari]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ Akuntabilitas Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i2.8806
<![CDATA[The profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions.]]>
<![CDATA[PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA ]]>
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research examines earnings response coefficient (ERC) ofcompanies applying conservatism and more optimistic accounting.Conservatism accounting practices are expected to affect companies’ ERCindirectly. Conservative accounting would influence earnings predictionpower (Panman and Zhang, 2002). Then, earnings prediction power wouldinfluence ERC (Lipe, 1990).The population consists of manufacturing companies listed on theJakarta Stock Exchange during period of 1999-2005. Sample members of 91companies are selected using purposive sampling method. Conservativeaccounting is proxied by earnings/stock return relation measure,earnings/accrual measure, and net asset measures (Watts, 2003).The result shows that companies which apply conservative accountinghave weaker earnings prediction power than those which do not. Companieswith conservative accounting would have fluctuated earnings and lowprediction power of earnings.ERC of companies with conservative accounting are lower than thosewith more optimistic accounting. Applying conservative accounting wouldresult in fluctuated earnings and lower earnings predictability which is lessbeneficial in predicting future earnings, thus ERC would be low.]]>
<![CDATA[PENGARUH KOMITE AUDIT TERHADAP KUALITAS LABA ]]>
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research aims at examining the impact of audit committees on earnings quality. The study ismotivated by the controversy of previous studies about performance of audit committee.Earnings quality is measured by Earnings Responsse Coefficient (ERC). Sample of thestudy consists of 97 manufacturing companies listed on the Jakarta Stock Exchange. Data iscollected using purposive sampling method. The ERC is estimated using pooled cross-sectionalcoefficient method (CRSM) and firm specific coefficient method (FSCM) in the observationperiod of 2001-2002.The result using CRSM and FSCM shows that audit committee firms ERC’s were biggerthan non audit committee firm ERC’s. These result showed that unexpected earnings of auditcommittee firms were responssed stronger than non audit committee firm because investorbelieve that noise of audit committee firms earnings were less than non audit committee firms.The result indicate that investors belive audit committees have done their responssibility tomonitor financial reporting process.]]>
<![CDATA[REAL EARNINGS MANAGEMENT SEBAGAI PREDIKTOR RASIO PEMBAYARAN DIVIDEN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Putu Sinta Ayu Diasari]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRACTReal earnings management is one of important issue in earnings management activity. This study was to examine the influence of real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable. The result of path analyst was an increase in real earnings management would decrease firm’s value. Real earnings management did not influence dividend payout ratio. Dividend payout ratio did not influence firm’s value. Dividend payout ratio (DPR) was not an intervening variable, because there was no influence of real earnings management to firm’s value through dividend payout ratio.Keywords : earnings management, DPR, firm’s values]]>
<![CDATA[Kualitas dan Kepuasan Pengguna Terhadap Sistem Informasi Akademik Berbasis Web ]]>
<![CDATA[I Gusti Ngurah Agung Suaryana]]>;
<![CDATA[Eka Damayanthi]]>;
<![CDATA[Lely Merkusiwati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2016.v11.i02.p03
<![CDATA[The purpose of this study is to evaluate the quality of web-based academic information system in FEB Unud and its impacts to users’ satisfaction. The users of this system are students, lectures, and academic staffs of FEB Unud. This study surveys the perception of students, lectures, and staffs and their satisfaction on the quality of the Academic Information System. The quality system includes three elements, namely the information quality, the system quality, and the service quality. The quality of this web-based academic information system is expected to affect the satisfaction of the users. For FEB Unud, the result of this study is expected to give the feedback for the faculty leaders in order to take further corrective measures. For other educational institutions, the study is expected to be a model of academic information system development.]]>
<![CDATA[IMPLEMENTASI AKUNTANSI SOSIAL DAN LINGKUNGAN DI INDONESIA ]]>
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[There has been a remarkable attention on social andenvironmental accounting recently. It informs us about social andenvironmental impact on operating activity of a company. Traditionalaccounting report only includes economic information for investors andcreditors’ interests. Social and environmental accounting has beendeveloped by various organizations in many countries. Accountingstandard in Indonesia has ruled it, however, there is a lack in theimplementation, especially in reporting prevention and maintenance ofenvironmental activities.To improve the implementation, there are several steps thatmust be done by the regulator. Firstly is to set standard ofsustainability reporting (SR) and mandate the implementation forcompanies doing environmentally related activities. Secondly, is tomandate companies to prepare SR in accordance to the existingguidelines, such as those issued by Global Reporting Initiative (GRI).Thirdly, is to award companies that have been implemented SR.Fourthly, is to conduct environmental audit to improve credibility of SR.Finally, is to develop GCG mechanism to protect the interests of allstakeholders.]]>
<![CDATA[PENGARUH PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA ]]>
<![CDATA[NI PUTU ENA MARBERYA]]>;
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[One of parameter used to measure management performance isearnings. Porter (1980) reffer by Hamid (2001), defines growing company asthose having high margin, earnings, and sales growth. Chang and Rhee(1990) and Adedeji (1998) state that company size affects profitabilitysignificanty. Big company will have ability to collect quict fund due to theireasy access to capital market, and therefore earn higher profitability. On theother side, higher leverage will provide more fund to gain opportunities forcompanies to invest the fund into productive assets which at the end willincrease profitability. This research is motivated by inconsistency results ofprevious researches on companies size and debt to equity ratio. Because ofthe inconsistency, this research incluse one moderating variable, namelyearnings growth]]>
<![CDATA[Symbolic Adoption Model of Local Government Management Information System ]]>
<![CDATA[I Gusti Ngurah Agung Suaryana]]>;
<![CDATA[Naniek Noviari]]>;
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i01.p06
<![CDATA[The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic adoption. Keywords: regional management information system, technology acceptance model, symbolic adoption.]]>
<![CDATA[Kualitas Laporan Keuangan, Asimetri Informasi dan Efisiensi Investasi Pada Perusahaan Pertambangan ]]>
<![CDATA[Ida Ayu Candrasatyani Purba]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i01.p05
<![CDATA[Presentation of qualified financial statements can lead to optimal investment activity, especially supported by the low information asymmetry between manager and shareholders. The research purposes to prove empirically and explain the impact of financial statements quality on information asymmetry and its impact on investment efficiency.Object of the research is mining companies listed on the Indonesia Stock Exchange year 2013-2015.Determination of the sample is purposive sampling, so that there are 69 companies sampled.Path analysis is a data analysis technique to obtain the results.The analysis result found that the quality of financial statement has a negative effect on information asymmetry and has a positive effect on investment efficiency, information asymmetry has a negative effect on investment efficiency, and only some of the information asymmetry contributes to the quality of the financial statements on investment efficiency. Keywords: quality of financial reports, information asymmetry, investment efficiency]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Social and environmental responsibility has become one of disclosure component required for listing on Indonesia Stock Exchange (BEI). Disclosure is done on annual or sustainability report. This research examine factors influencing policy of social and environmental responsibility disclosure of manufacturers listed on BEI by expanding disclosure items. The disclosure items was identified based on Reporting Guidelines stated on the General Reporting Initiatives (GRI). Seventy nine items of disclosure were obtained. Factors expected to influence social and environmental disclosure policy are leverage, profitability, size of commissioner board, size of company, and managerial ownership. Sample consists of manufacturers disclosing social and environmental responsibility during 2007-2009 with 75 observations. The policy was measured by disclosure index on Reporting Guidelines as stated on General Reporting Initiatives (GRI). Hypotheses were tested using multiple regression. The result fails to support influence of leverage, profitability, size of commissioner board, and managerial ownership on social and environmental disclosure. Company size is the only factor to influence the disclosure, so it supports company size hypothesis in positive accounting theory.]]>
