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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
I Gusti Ngurah Agung Suaryana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Usaha Kecil dan Menengah di Nusa Penida wahyu indra lesmana; I Gusti Agung Suaryana
E-Jurnal Akuntansi Vol 8 No 1 (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

The research was conducted on SMEs located in the district of Nusa Penida . The number of samples taken 30 people using purposive sampling method in particular judgment sampling . The data was collected using a questionnaire distributed to respondents . Technical analysis of the data used is a simple linear regression . Based on the analysis conducted found that the value of the regression coefficient of 0.493 which illustrates that the accounting information systems have a positive effect on the performance of individuals , meaning that the improvements in the use of accounting information systems on the performance of individual companies in the company in this case in the District of Nusa Penida SMEs will increasingly well anyway . Accounting information system to give effect to the performance of individuals in SMEs in the district of Nusa Penida was 34.5 % and the remaining 65.5 % were contributed by other variables not included in the model proposed in this study , so that the degree of influence between variables such studies are in moderate correlation
Reaksi Investor Dalam Pasar Modal Terhadap Penerbitan Perppu No. 1 Tahun 2017” I Gusti Ayu Ade Anggariani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 24 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.v24.i01.p04

Abstract

Perppu Nomor 1 Tahun 2017 merupakan salah satu informasi yang dapat digunakan untuk menganalisis reaksi pasar. Tujuan penelitian ini untuk membuktikan secara empiris terdapatnya abnormal return dan trading volume activity yang signifikan di sekitar penerbitan Perppu Nomor 1 Tahun 2017. Penelitian ini adalah penelitian event study. Sampel yang digunakan adalah 42 perusahaan perbankan yang terdaftar di BEI dengan metode purposive sampling. Alat analisis yang digunakan adalah uji one sample t-test. Hasil penelitian menunjukkan bahwa terdapat abnormal return yang signifikan pada t-1 dan t+2, kemudian trading volume activity yang signifikan pada t-2, t-1, t0, t+1, t+2. Kedepannya investor agar lebih mempertimbangkan informasi dari Perppu Nomor 1 Tahun 2017 pada saat penerapannya dilakukan di tahun 2018 untuk mengambil keputusan investasi agar memperoleh keuntungan.
Reaksi Pasar Atas Kesepakatan Investasi Bidang Infrastruktur dalam Pertemuan International Monetary Fund-World Bank 2018 P. Sigit Wahyudhi; I G. N Agung Suaryana
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.p23

Abstract

This study aims to examine the capital market reaction to the announcement of infrastructure investment agreements at the International Monetary Fund (IMF) - World Bank annual meeting 2018. Measurement of market reactions in this study uses Cumulative Abnormal Return (CAR). The sample used in this study are companies which engaged in LQ-45 Index on the Indonesia Stock Exchange (IDX) with 7 days observation period. The sampling method used is purposive sampling technique. The data analysis technique used is one sample t-test. Based on the results of the analysis it was found that there is a negative reaction to the announcement of an investment agreement on infrastructure in the 2018 IMF-World Bank annual meeting 2018. This research could be used as a consideration for investors to invest according to company’s external events. Keywords: Market Reaction, Event Study, Abnormal Return, Company External Events
Kinerja Keuangan dan Efisiensi Operasional Perusahaan Proper Peringkat Lebih dari Taat dalam Pengelolaan Lingkungan Hidup Nyoman Gita Saraswati Ratmayanti; I Gst Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 1 (2021)
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.2021.v31.i01.p04

Abstract

The object of this study is the financial performance and operational efficiency of the PROPER company with data one year before and after achieving a rating that is more than obedient or achieving a green or gold rating. The analysis technique used was the T-Paired test to determine differences in average financial performance, and operational efficiency before and after achieving the Green Proper rank. The results of the research show that companies that have received the Green Proper rank, which have a high commitment to obedience and care for environmental management, there is no difference in the improvement of financial performance seen from ROS, ROA and ROE. The Green Proper company has not been able to improve its operational efficiency through the Net Income Efficiency (NIEFF), which is the contribution per worker to the company's profit. The Sales Efficiency (SALEFF) shows insignificant results. Keywords: Financial Performance; Operational Efficiency.
Reaksi Pasar Modal Terhadap Pengumuman Right Issue pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Pita Qurnia Amir; I. G. N. Agung Suaryana
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.p07

Abstract

This research aims to determine whether there is a market reaction to the announcement of the rights issue. This research was conducted on the Indonesia Stock Exchange (IDX) in publicly listed companies that conducted rights issues during the period 2011-2017 with a population of 143 companies. The sample selection uses non-participant observation method with purposive sampling technique, obtained a sample of 103 companies. The analysis technique used is to test one sample t-test on the cumulative abnormal return. Based on the results of the analysis conducted, it was found that there is no market reaction to the announcement of the rights issue, which means the announcement of the rights issue does not have information content so it does not affect the investor's preference in making decisions. Keywords: Right issue, abnormal return, market reaction.
Pemanfaatan Teknologi Informasi, Kualitas Informasi dan Penerapan Sistem Informasi Akuntansi pada Kinerja Manajerial BPR Tabanan Ni Kadek Rini Therisyantari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 32 No 4 (2022)
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.2022.v32.i04.p05

Abstract

Information technology utilization and quality of information in the process of implementing an accounting information system can affect managerial performance. The phenomenon that often occurs is because the system owned by the People's Credit Bank (Bank Perkreditan Rakyat-BPR) in Tabanan has experienced a system failure when sending financial reports to the Financial Services Authority. The purpose of this study is to determine information technology utilization, information quality and application of accounting information systems on the managerial performance of BPR in Tabanan. Population and sample amounted to 23 companies with 46 observations selected using saturated sampling method. The data analysis technique used is multiple linear regression test. This study shows that information technology utilization, information quality and the application of accounting information systems have a positive effect on managerial performance. Keywords: Information Technology Utilization; Information Quality; Application of Accounting Information Systems; Managerial Performance.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Dengan Kebijakan Deviden Sebagai Pemoderasi Mila Nilayanti; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 26 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.v26.i02.p03

Abstract

This study aims to determine the effect of managerial and institutional ownership on corporate financial performance with dividend as a moderating variable. The population is all banking companies listed in 2012-2016 periods. The sample was chosen using purposive sampling method. The financial performance is measured by ROA, managerial ownership is calculated by the ratio of shares owned by the manager with the number of shares outstanding, the institutional ownership is calculated by the ratio of shares owned by the institution with the number of shares outstanding, and the dividend measured by the DPR. Data analysis techniques used are descriptive statistical test, classical assumption test, and MRA. Test results show that managerial ownership does not affect the financial performance, institutional ownership positively affects the financial performance, dividend can strengthen the influence of institutional ownership on the financial performance and unable to moderate the effect of managerial ownership on the financial performance. Keywords: Financial performance, managerial ownership, institutional ownership, dividend policy, banking
Persepsi Manfaat, Kemudahan Penggunaan dan Minat Menggunakan Internet Banking dengan Sikap Sebagai Variabel Intervening Ni Putu Mahesa Arsita Putri; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 6 (2021)
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.2021.v31.i06.p02

Abstract

This study aims to determine the effect of perceived usefulness and ease of use on interest in using BRI internet banking with the role of attitude as an intervening variable. The analysis technique used is Structural Equation Modeling (SEM) with a variance based or component based approach with Partial Least Square (PLS). The results of this study indicate that, Perception of benefits has a positive and significant effect on attitudes, Ease of use has a positive and significant effect on attitudes, Perception of benefits has a positive and significant effect on interests, Ease of use has a positive and significant effect on interests, Attitude has positive and significant effect on interest, Perception of benefits has positive and significant effect on interest through attitude as avriable intervening, Ease of use has positive and significant effect on interest through attitude as attitude as intervening variable. Keywords: Perception of Benefits; Ease of Use; Attitude; Interest.
PENGARUH BUDGETARY GOAL CHARACTERISTICS PADA KINERJA MANAJERIAL DENGAN SELF-EFFICACY SEBAGAI VARIABEL MODERASI Kadek Dias Prayoga; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p02

Abstract

Beberapa penelitian terdahulu mengenai pengaruh budgetary goal characteristics baik pada sektor swasta maupun sektor publik terhadap kinerja manajerial menunjukkan hasil yang tidak konsisten. Penelitian ini bertujuan untuk memeroleh bukti empiris mengenai pengaruh budgetary goal characteristics pada kinerja manajerial serta menguji apakah self-efficacy mampu bertindak sebagai variabel moderasi. Kinerja manajerial adalah hasil operasional manajer berdasarkan sasaran, standar, dan kriteria yang telah ditetapkan. Kinerja manajerial akan meningkat ketika manajer telah memenuhi fungsi-fungsi manajemen, yang terdiri dari, fungsi perencanaan, fungsi pengorganisasian, fungsi pengarahan, serta fungsi kontroling. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh self-efficacy pada hubungan antara budgetary goal characteristics dengan kinerja manajerial (studi empiris pada pemerintah daerah Kabupaten Buleleng). Penelitian ini dilakukan pada pemerintah Kabupaten Buleleng melalui 38 Perangkat Daerah (PD) di Kabupaten Buleleng. Populasi dari penelitian ini adalah pejabat yang ada di PD. Metode penentuan sampel penelitian ini menggunakan metode Purposive sampling, dengan jumlah sampel sebanyak 50 responden. Metode pengumpulan data menggunakan metode survey dan wawancara dengan menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik Moderated Regression Analysis (MRA). Berdasarkan atas hasil analisis penelitian, diketahui bahwa budgetary goal characteristics berpengaruh positif pada kinerja manajerial dan self-efficacy mampu memoderasi hubungan antara budgetary goal characteristics pada kinerja manajerial. Kata Kunci: Anggaran, BGC, SE, Kinerja Manajerial
PENGARUH PERUBAHAN EARNING PER SHARE, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN PADA RETURN SAHAM Putu Atim Purwaningrat; IGN Agung Suaryana
E-Jurnal Akuntansi Vol 10 No 2 (2015)
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

Stock returns are the gains an investor in making an investment as a result of the difference between the sales price and the purchase price. Information profitability so have relevance in estimating returns. This study aims to investigate the influence of changes in EPS, DER, and the size of the company on the stock return of companies in Indonesia Stock Exchange 2011-2013. Based on the criteria in the purposive sampling technique then obtained a sample of 768 companies. The results of the analysis of data based on multiple linear regression found that the partial change of EPS positive effect on stock returns. Variable DER negative effect of firm size variable whereas a positive effect on stock returns.
Co-Authors A. A. Ayu Uccahati Warapsari Ainun Roviko Anak Agung Istri Sri Wiadnyani Andika Pratama Anom Cahaya Saputra Arya Bagus Govinda Tedja Bhuana Aswin Pringgandana Debbi Devinta Ambri Devy Kusuma Cendana Dewa Ayu Dwita Puspasari Dewa Gede Wirama Dewa Putu Dharmayusa DODIK ARIYANTO Farizal Julian Aski Frans AP Dromexs Lumbantoruan Gayatri Gayatri Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gede Pradana Juniarta I Gst Ayu Eka Damayanthi I Gst Ayu Eka Damayanthi I Gusti Ayu Ade Anggariani I Gusti Ayu Ary Amalia Tamara I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Kadek Dony Darma Putra Irawan I Made Dwi Darma Budiawan I Made Dwi Sastrawan I Wayan Karsana I.G.A. Kt. Ratna Sri Mara Eni Ida Ayu Candrasatyani Purba Ida Ayu Melina Suniari Ina Intan Dortianti Larimanu Kadek Dias Prayoga Kadek Indah Ratnaningsih Kadek Indra Suryawan Kadek Wahyu Indralesmana Kartika Widya Tri Dewanti L.P. Agustina Kartika Rahayu luh indah novita sari Luh Kadek Githa Bella Luh Mahatma Setya Devi Lutfi Yuli Handoko Made Agus Teja Dwipayana Made Dewi Gita Puspita Lestari Maria Meiatrix Ratna Sari Marni Sepian Dewi Mila Nilayanti Naniek Noviari Ni Gusti Putu Wirawati Ni Kadek Ayu Asri Anggreni Ni Kadek Rini Therisyantari Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Komang Cahyani Purnaningsih Ni Luh Lemi Sushmita Devi Ni Made Ayu Krisna Dewi Ni Made Yuli Kusumadewi Ni Putu Alannita NI PUTU ENA MARBERYA Ni Putu Mahesa Arsita Putri Ni Putu Nita Septiani Ni Wayan Nova Apsari Ni Wayan Rita Ardina Yanti Nyoman Gita Saraswati Ratmayanti Olive Gracely Dumanauw P. Sigit Wahyudhi Pande Kadek Ary Raditya Permadi Petrus Kakadir Pita Qurnia Amir Putu Adelia Kiranadewi Adnyana Putu Atim Purwaningrat Putu Gede Aditama Putra Putu Kiki Nadia Pratiwi Putu Maysani Putu Sinta Ayu Diasari Putu Yulia Pransiska Dewi WAHYU INDRA LESMANA Wayan Krisna Ariputra Winayaka Lingga Yustine Asnad Hobrouw