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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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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.
Pengaruh Kebijakan Dividen, Laba dan Arus Kas pada Harga Saham Perusahaan LQ45 Periode 2014-2016 Arya Bagus Govinda Tedja Bhuana; I Gusti Ngurah Agung Suaryana
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.p06

Abstract

Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyarakat.Perkembangan indikator-indikator di pasar modal sendiri, seperti indeks LQ45 ini berisi emiten-emiten yang memiliki likuiditas yang tinggi, sehingga tingkat kepercayaan investor pun semakin tinggi untuk menanamkan modalnya pada bursa efek. Tujuan penelitian ini untuk mengujipengaruh kebijakan dividen,pengaruh labadan pengaruh arus kas pada harga saham. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik sampling jenuh pada perusahaan yang tercatat di Bursa Efek Indonesia dengan jumlah populasi sebanyak 99 populasi dan jumlah sampel 72 observasian. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier sederhana dan analisis regresi linier berganda. Hasil penelitian mengungkapkan bahwa kebijakan dividen yang diproksikan dengan dividend payout ratio berpengaruh positif, laba yang menggunakan laba komprehensif berpengaruh positif sedangkan arus kas yang menggunakan arus kas operasi tidak berpengaruh pada harga saham. Kata Kunci: investasi, pasar modal, indeks LQ45,kebijakan dividen, laba, arus kas,harga saham.
Pertumbuhan Perusahaan sebagai Pemoderasi Pengaruh Leverage pada Nilai Perusahaan Debbi Devinta Ambri; I Gusti Ngurah Agung Suaryana
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.p17

Abstract

This study aims to obtain empirical evidence of company growth as a moderator of the effect of leverage on the value of automotive companies and components listed on the Indonesia Stock Exchange in the period 2014-2016. Sampling method used is purposive sampling. The number of companies that meet the criteria is 12 companies with the number of 36 observers. Data collection was done by non participant observation method. Data analysis technique used is test of Moderated Regression Analysis (MRA). Based on the result of research, it is known that leverage have negative effect on firm value. The study also found that firm growth was able to strengthen the leverage effect on corporate value. This shows the high low growth ratio of the company and immediately affect the value of the company. Keywords: Firm Value, Leverage, Company Growth
Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individual Dengan Insentif Sebagai Variabel Pemoderasi Pada LPD Kadek Indra Suryawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 23 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.v23.i02.p03

Abstract

Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melainkan sudah menjadi kebutuhan untuk menunjukkan kerja entitas perusahaan atau organisasi tersebut. Peranan insentif diharapkan dapat merangsang disiplin kerja karyawan, agar dapat meningkatkan produktivitas dan prestasi kerja karyawan sehingga tujuan suatu perusahaan dapat diwujudkan. Penelitian ini dilakukan di Lembaga Perkreditan Desa di Kecamatan Sukawati. Tujuan penelitian adalah untuk mengetahui pengaruh efektivitas sistem informasi akuntansi pada kinerja individual dengan insentif sebagai pemoderasi pada Lembaga Perkreditan Desa di Kecamatan Sukawati. 99 sampel terpilih dengan teknik sampling jenuh. Hipotesis di uji dengan menggunakan analisis regresi moderasi. Hasil analisis adalah tingkat efektivitas sistem informasi akuntansi berpengaruh positif terhadap kinerja individual. Insentif dapat memperkuat pengaruh efektivitas sistem informasi terhadap kinerja individual. Kata kunci: Efektivitas sistem informasi akuntansi, insentif, kinerja individual
PENGARUH DEBT TO ASSETS RATIO, DEVIDEND PAYOUT RATIO, DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN Made Agus Teja Dwipayana; I. Gst. Ngr. Agung Suaryana
E-Jurnal Akuntansi Vol 17 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

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Abstract

This study, entitled "Effects of Debt To Asset Ratio, devidend Payout Ratio and Return On Assets Of Value Manufacturing Companies Listed in Indonesia Stock Exchange. The purpose of this study was to determine the presence or absence of the influence of Debt To Assets Ratio, devidend Payout Ratio and Return On Assets to the value of companies listed on the Stock Exchange Indonesi year period 2012-2014. The data used is secondary data obtained from the annual reports of the companies listed in Indonesia Stock Exchange 2012-2014. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sample selection using purposive sampling method and obtained a sample of 48 companies. From the test results showed that there is a positive effect of Debt To Assets Ratio, Devidend Payout Ratio and Return On Assets of the Company Value listed on the Indonesia Stock Exchange Period 2012-2014.
Budaya Organisasi Memoderasi Pengaruh Efektivitas Penerapan SIA dan Kesesuaian Tugas dengan TI Terhadap Kinerja Karyawan Wayan Krisna Ariputra; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 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.v22.i01.p09

Abstract

The development of information technology is very quick, making more and more innovations that appear in the field of information. Quick increased technological progress, encouraging companies to switch to the utilization of computer-based information systems because it will facilitate and accelerate management to obtain input information that will be processed in such a way that generate output information that supports a reliable decision. The purpose of this study is to determine the effect of effectiveness of the application of accounting information systems and suitability of tasks with information technology on employee performance with organizational culture as a moderator. Population in this research is employee of commerce field, finance field, and human resource field that exist in PT. PLN Distribution Bali. The background of this location is used as research place is PT. PLN Distribution Bali is a business center in the area of Bali, which is the center of the management of electricity payment throughout the area of Bali. The number of samples obtained by saturation sampling technique that is as much as 71 respondents. The number of questionnaires distributed was 71 questionnaires, and the questionnaire returned totaling 58 questionnaires. Data analysis used in this research is moderation regression analysis. This study found that the effectiveness of the application of accounting information system and the suitability of tasks with information technology have a positive effect on employee performance and organizational culture as moderator can strengthen the influence of effectiveness of application of accounting information system, conformity of tasks with information technology to employee performance. Keywords: Effectiveness application of accounting information system, task compliance, organizational culture, employee performance
Reaksi Pasar Atas Pengumuman Stock split Putu Gede Aditama Putra; I Gusti Ngurah Agung Suaryana
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.p23

Abstract

Every corporate action carried out by a company has the potential for information content as signal. The purpose of this study is to reexamine the market reaction to the announcement of the stock split proxied by using abnormal return. Testing information content will be done by looking at the cumulative abnormal return significance. The method of determining the sample is by nonprobability purposive sampling technique. The data analysis technique used was the One Sample t-test. The results of this study indicate there is a market reaction to the announcement of the stock split. This is indicated by the existence of abnormal returns around the announcement of the stock split. The results of this study theoretically can provide empirical evidence that strengthens the signaling theory that the information published by the issuer is reacted by the market, which shows that any accounting information that enters the capital market has information content. Keywords: Stock split, abnormal return.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI PADA KINERJA INDIVIDU Ni Putu Alannita; I. Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 6 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

ABSTRAK Kinerja individu mempengaruhi keberhasilan sebuah perusahaan, diharapkan individu dapat menyelesaikan tugas tepat waktu. Agar kinerja individu berjalan dengan baik, suatu organisasi perlu memperhatikan faktor-faktor yang memiliki pengaruh terhadap kinerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor kecanggihan teknologi, partisipasi manajemen, dan kemampuan teknik pemakai sistem informasi akuntansi terhadap kinerja individu. Penelitian ini dilakukan di Koperasi Serba Usaha Kabupaten Gianyar. Jumlah sampel yang diambil sebanyak 140 responden. Responden dalam penelitian ini adalah ketua dan bendahara. Penelitian ini menggunakan metode non probability sampling, khususnya purposive sampling. Pengumpulan data dilakukan dengan wawancara, dokumentansi dan kuesioner. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kecangggihan teknologi informasi, partisipasi manajemen dan kemampuan teknik pemakai sistem informasi akuntansi berpengaruh positif pada kinerja individu. Kata kunci: kecanggihan teknologi informasi, kemampuan teknik pemakai sistem informasi akuntansi, kinerja individu, partisipasi manajemen
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