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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana
P. D'Yan Yaniartha Sukartha
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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KEMAMPUAN PREDIKSI LABA DAN ARUS KAS DALAM MEMPREDIKSI LABA DAN ARUS KAS PADA MASA MENDATANG P. D’YAN YANIARTHA S
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Capital market is a long-term source of fund. The exsistence of this institution is not only as a financial source, but also as an investment opportunity that involves the entire potential domestic as well as foreign public funds. In investment decision, investors need predictions to minimize risk. In this case, profit and cash flows are considered as sufficient sources of information. This research aims to examine profit and cash flows predictability.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGGUNAAN TEKNOLOGI INFORMASI PADA KINERJA INDIVIDUAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI Kadek Chendi Antasari; Pt D'yan Yaniartha Sukartha
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

This study was conducted to determine the effectiveness of the test results of the effect of accounting information systems and the use of information technology on individual performance and job satisfaction as a moderating variable. The population in this study were 169 employees and samples used were 35 employees who are determined using purposive sampling method. Hypothesis testing method used is multiple linear regression analysis. The results showed that the positive effect between the analysis of information on individual performance, job satisfaction did not moderate the influence of the effectiveness of accounting information systems on individual performance, and job satisfaction also did not moderate the relationship influence the use of information technology on individual performance.
PENGARUH PRIOR OPINION, PERTUMBUHAN DAN MEKANISME CORPORATE GOVERNANCE PADA PEMBERIAN OPINI AUDIT GOING CONCERN Ayu Febri Sulistya, Pt. Dyan Yaniartha Sukartha
E-Jurnal Akuntansi Vol 5 No 1 (2013)
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 Sejak tahun 1994, sudah menjadi tanggung jawab bagi auditor untuk mengungkapkan kondisi apabila terdapat keraguan besar atas kemampuan perusahaan mempertahankan hidup usahannya dalam waktu dekat. Prior opinion merupakan opini yang diberikan oleh auditor kepada auditee 1 tahun sebelumnya. Pertumbuhan perusahaan dapat memberikan gambaran bagi auditor bahwa perusahaan mampu menjaga kelangsungan hidup usahanya. Melalui penerapan mekanisme Good Corporate Governance diharapkan mampu meningkatkan kualitas operasi perusahaan dalam menjalankan bisnisnya. Penelitian ini dilakukan untuk mengetahui pengaruh prior opinon, pertumbuhan perusahaan, komposisi komisaris independen dan keberadaan komite audit pada pemberian opini audit going concern. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Melalui teknik analisis regresi logistik jumlah sampel dari penelitian ini sebanyak 50 perusahaan sesuai dengan kriteria yang telah ditetapkan sebelumnya. Berdasarkan hasil analisis diketahui bahwa variabel prior opinion secara signifikan berpengaruh positif pada pemberian opini audit going concern. Sedangkan untuk variabel pertumbuhan perusahaan, komposisi komisaris independen, dan keberadaan komite audit tidak berpengaruh signifikan pada pemberian opini audit going concern. Kata Kunci : prior opinion, pertumbuhan perusahaan, mekanisme GCG, opini going concern
PENGARUH KOMPETENSI, INDEPENDENSI, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT .A Putu Ratih Cahaya Ningsih; P. Dyan Yaniartha S.
E-Jurnal Akuntansi Vol 4 No 1 (2013)
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 Dalam melakukan tugasnya, seorang akuntan publik haruslah berkompeten di bidangnya dan memiliki sikap independen. Namun sampai saat ini masih banyak masyarakat yang meragukan kompetensi dan independensi akuntan publik. Hal ini ditambah dengan adanya banyak kasus yang melibatkan profesi akuntan publik, seperti contohnya kasus Enron. Untuk mengetahui pengaruh kompetensi, independensi, dan time budget pressure terhadap kualitas audit digunakan kuesioner yang disebarkan kepada seluruh auditor pada KAP di Bali. Metode penentuan sampel yang digunakan  ialah purposive sampling dengan menyebarkan sebanyak 76 kuesioner, namun yang dapat digunakan hanyalah 56. Untuk analisis data, penelitian ini menggunakan analisis regresi linear berganda dengan melihat goodness of fit-nya.Penelitian ini menemukan hasil bahwa kompetensi dan independensi berpengaruh positif terhadap kualitas audit, hal ini berarti semakin tinggi kompetensi dan independensi yang dimiliki seorang auditor maka kualitas audit akan semakin baik. Sedangkan variabel time budget pressure berpengaruh negatif yang berarti semakin tinggi time budget pressure maka kualitas audit akan semakin menurun. Kata kunci: Kompetensi, Independensi, Time Budget Pressure, dan Kualitas Audit
PENGARUH KESADARAN WP DAN SANKSI PERPAJAKAN PADA KEPATUHAN WP DALAM MEMBAYAR PBB aprillia permatasari; P. Dyan Yaniartha S.
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

PBB is one of the potential sources of state revenues to continue to be explored and improved. The size of the tax revenue is determined from tax compliance in implementing the obligations in the field of taxation. This study aimed to determine the effect of Taxpayer Awareness and Tax Penalty on Tax Compliance PBB in KPP Denpasar Timur. The population in this study are all taxpayers PBB effective in KPP Denpasar Timur. The sampling method used is incidental sampling . The number of samples used in this research is 100 respondents. The data analysis technique used is multiple linear regression analysis using SPSS. Based on the analysis it is known that awareness of the taxpayer and the tax penalties positive effect on tax compliance PBB in KPP Denpasar Timur.   Keywords : compliance, tax awareness, tax penalty
PENGARUH LEVERAGE, INFLASI, DAN PDB PADA HARGA SAHAM PERUSAHAAN ASURANSI Gede Sanjaya Adi Putra; Putu Dyan Yaniartha
E-Jurnal Akuntansi Vol 9 No 2 (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

This study aims to determine the effect of the leverage ratio, inflation rate, and the growth of GDP in stock prices of insurance companies listed on the Stock Exchange. this study used a quantitative approach to research methods in the form of associative with the type of causality. the authors conducted a data collection technique using nonparticipant observation, documentation methods, and metose literature. The population used 15 firms.   the sample number of 12 companies. Based on the analysis conducted revealed that the DER and inflation has no effect on the value of the insurance company's shares listed on the Stock Exchange. However, on the other hand the growth of GDP in the same direction and significant impact on the value of the insurance company's shares listed on the Stock Exchange.
PENGARUH FREE CASH FLOW DALAM MEMPREDIKSI LABA DAN ARUS KAS OPERASI MASA MENDATANG Ni Komang Ayunda Sari Bujana; Putu D'yan Yaniartha
E-Jurnal Akuntansi Vol 10 No 3 (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

Earnings and operating cash flows are an indicator to measure the performance of entity. While, Free cash flows will describe the ability of entity in the future. This research aimed to examine the effect of free cash flows in predicting future earnings and future operating cash flows. The sample of this research is public company listed in Indonesia Stock Exchange year 2009 to2013. The data is analyzed by using simple linier regression. The result of this research finds that positive free cash flows have the ability to predict future earnings and future operating cash flows. This research give an insight that the higher free cash flow earned by an entity, the higher earning and operating cash flows in the future.
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS DAN REPUTASI AUDITOR TERHADAP FEE AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI BALI Maria V. Jemada P D’yan Yaniartha S.
E-Jurnal Akuntansi Vol 3 No 3 (2013)
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 Penelitian ini berjudul Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas dan Reputasi Auditor terhadap Fee Audit (Penelitian ini dilakukan pada Kantor Akuntan Publik yang berdomisili di Bali). Tujuan penelitian ini adalah untuk mengetahui pengaruh tekanan anggaran waktu, kompleksitas tugas dan reputasi auditor terhadap fee audit. Besarnya fee audit yang ditetapkan oleh kantor akuntan publik merupakan salah satu obyek yang menarik untuk diteliti. Hal ini disebabkan kebijakan penentuan fee audit oleh kantor akuntan publik menjadi salah satu aspek dalam hal dilakukannya review mutu terhadap kantor akuntan publik tersebut. Besar kecilnya fee audit dipengaruhi oleh beberapa faktor antara lain tekanan anggaran waktu, kompleksitas tugas, dan reputasi auditor. Penelitian ini merupakan penelitian survei dengan responden auditor. Responden dalam penelitian ini adalah auditor pada KAP di Bali yang telah terdaftar dalam Direktori Ikatan Akuntan Publik Indonesia. Populasi dalam penelitian ini berjumlah 71 orang dengan pengambilan sampel dengan menggunakan purposive sampling dan sampel terkumpul sebanyak 65 orang. Metode analisis data dengan menggunakan uji regresi linear berganda. Hasil penelitian menunjukkan bahwa tekanan anggaran waktu, kompleksitas tugas dan reputasi auditor berpengaruh secara positif dan signifikan terhadap fee audit. Kata Kunci : fee audit, kompleksitas tugas, tekanan anggaran waktu, reputasi auditor
FAKTOR EKSTERNAL DAN INTERNAL YANG MEMENGARUHI MOTIVASI DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Komang Mega Budiarti; Putu Dyan Yaniartha
E-Jurnal Akuntansi Vol 11 No 1 (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

The level of compliance is based on how much motivation taxpayers in meeting tax obligations, sourced from external and internal factors. The purpose of this study was to determine the effect of each variable perceptions of corruption, gender, and moral norms on motivation in meeting tax obligations. The location of this study in the Tax Office Primary South Badung. Convenience sampling technique and the sample was 99 respondents using individual taxpayer non-employees. The collection of data by the media questionnaires and analysis techniques used multiple linear regression with dummy variables. The results showed that each of these variables negatively affect the perception of corruption cases, the gender effect, and moral norms have positive influence on the motivation in meeting tax obligations.
HUBUNGAN KINERJA KEUANGAN DENGAN RETURN SAHAM DIMODERASI OLEH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Luh Kristianti Dewi; Putu D'yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol 12 No 3 (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

The purpose of this study to determine the moderation disclosure of Corporate Social Responsibility on the relationship with the company 's financial performance of stock returns mining company in Indonesia Stock Exchange . Non - probability sampling technique with purposive sampling was used in the form of sampling . Purposive sampling technique is the determination of the sample with the criteria set by the researchers in some specific considerations with 56 sample . Documentation is used as a method of data collection and data analysis techniques using moderated regression analysis and residual . Terms of normality , autocorrelation and heteroscedasticity are covered by the research data .This study suggests the results of the interaction between financial performance variables ( X1 ) and CSR ( X2 ) indicates the disclosure of CSR is not able to strengthen the company 's financial performance relationship influences on stock returns
Co-Authors .A Putu Ratih Cahaya Ningsih aprillia permatasari Gede Sanjaya Adi Putra I Gusti Ayu Diah Paramitha I Kadek Peri Andika Kadek Chendi Antasari Komang Mega Budiarti Luh Kristianti Dewi Ni Komang Ayunda Sari Bujana