Articles
<![CDATA[Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45 ]]>
<![CDATA[Nyoman Weda]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i06.p01
<![CDATA[In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.]]>
<![CDATA[PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR PADA KUALITAS PROSES AUDIT ]]>
<![CDATA[Ni Putu Irma Purnama Sari, I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 3 No 1 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Selama ini kualitas audit belum memiliki definisi yang pasti karena adanya perbedaan penggunaan pendekatan dalam mengukur kualitas audit. Salah satu pendekatan yang digunakan adalah pendekatan yang berorientasi proses. Selain itu, penelitian sebelumnya belum menunjukkan hasil penelitian yang konsisten sehingga penelitian kualitas proses audit masih perlu dilakukan. Kualitas proses audit dipengaruhi oleh kompetensi dan independensi auditor. Objek penelitian ini adalah pengaruh kompetensi dan indepedensi auditor pada kualitas proses audit kantor akuntan publik di Bali. Penelitian ini menggunakan metode kuesioner dan dianalisis dengan teknik analisis deskriptif dan analisis statistik. Hasil penelitian menunjukkan bahwa kompetensi dan independensi auditor berpengaruh pada kualitas proses audit. Sehingga dapat disimpulkan untuk meningkatkan kualitas proses audit maka auditor harus meningkatkan kompetensi dan independensinya. Kata kunci: kualitas proses audit, kompetensi auditor, independensi auditor]]>
<![CDATA[AKUNTABILITAS, TRANSPARANSI, DAN ANGGARAN BERBASIS KINERJA PADA SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR ]]>
<![CDATA[Muhammad Firdiansyah Adiwirya]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 2 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Performance-based budgeting is a budgeting that notices the priority programs and activities. In practice, it takes accountability and transparency so that the quality of the budget in accordance with the goals and objectives. The purpose of this research was to examine the effect of accountability and transparency in performance-based budgeting. This research was conducted in Denpasar by using questionnaires. Multiple linear regression was used as a technique of data analysis in this study. This study concluded that the accountability and transparency has simultaneous positive effect on performance-based budgeting. Partially, transparency has positive influence on performance-based budgeting. This study shows that the respondents have a more skewed perception of transparency compared with accountability.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Ira Kusumawardani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Corporate Social Responsibility is a concern for the company to maintain its legitimacy and reputation. The purpose of this study is to empirically demonstrate the effect of foreign ownership, independent board of directors, company size, and profitability to CSR disclosure. Data for this study was taken from the website of Indonesian Stock Exchanges. Taken with non-probability sampling method, 40 observations were obtained. Data is analysed using multiple linear regression. This sudy concluded that foreign ownership, independent board, and profitability have no effect on CSR disclosure, while the size of the company has a positive influence on CSR disclosure. Thhis study provides a basis for management to consider policies in expressing the intensity of CSR disclosure especially for large companies to gain legitimacy from its stakeholders. For bigger companies, the demands of stakeholders on extensive disclosure tend to be larger.]]>
<![CDATA[Informasi Laba, Aliran Kas dan Harga Saham dalam Kaitannya dengan Siklus Hidup Perusahaan ]]>
<![CDATA[Ni Wayan Ade Suyanti]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 1 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i01.p04
<![CDATA[This study aims to examine the effect of earnings information on stock prices in relation to the company's life cycle at the growth, mature and decline stages. This research was conducted in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 using secondary data, namely the company's annual report. The method of determining the sample using purposive sampling method. The data analysis technique used is multiple linear regression. The results of the analysis show that the company's profit information during the growth and mature stages has a positive effect on stock prices while at the decline stage it has a negative effect. Information on the cash flow of the company's operating activities during the growth, mature and decline stages has a positive effect on stock prices. Information on the cash flow of the company's investment activities during the growth and mature stages has a negative effect on stock prices while at the decline stage it has a positive effect. Information on the cash flow of the company's funding activities during the growth, mature and decline stages has a positive effect on stock prices. Keywords : Profit Information; Cash Flow; Stock price; Company Life Cycle.]]>
<![CDATA[PENGARUH PENGANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN DENGAN BUDGETARY CONTROLDAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Ni Made Citra Dewi, I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 3 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Senjangan anggaran merupakan suatu kondisi disfungsional yang dapat dilakukan oleh manajer pada level menengah dan bawah jika organisasi tersebut menerapkan penganggaran partisipatif. Penelitian ini betujuan untuk menguji pengaruh penganggaran partisipatif pada senjangan anggaran serta menguji pengaruh dari budgetary control dan komitmen organisasi sebagai pemoderasinya. Teknik analisis yang digunakan dalam penelitian ini adalah moderated regression analysis. Hasil dari penelitian ini menunjukkan bahwa penganggaran partisipatif berpengaruh positif pada senjangan anggaran. Selanjutnya, budgetary control dan komitmen organisasi mampu memperlemah pengaruh penganggaran partisipatif pada senjangan anggaran. Kata kunci: partisipatif, senjangan, budgetary control, komitmen]]>
<![CDATA[INDUSTRY PROFILE DAN CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE ]]>
<![CDATA[Fivetina Wulan Ade]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Corporate social responsibility expenditure is all expenses incurred in conducting company's social responsibility program. The magnitude of company’s corporate social responsibility expenditure can be influenced by the company's ability to gain profits and it’s sensitivity to the environment. This study aimed to examine the effect of profitability on CSR expenditure and the differences of CSR expenditure between high and low profile company's. The study was conducted on companies listed in the Indonesia Stock Exchange in 2012-2015. Sample of 196 observation is obtained with purposive sampling method. Data are analyzed using stepwise multiple regression.. Statistical test results show that profitability negatively affect on CSR expenditure, while the results of Man-Whitney test shows that there are differences CSR expenditure between high and low profile company's.]]>
<![CDATA[Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure ]]>
<![CDATA[I Nyoman Adi Wiyarna]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v29.i01.p19
<![CDATA[This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure; CSR.]]>
<![CDATA[KINERJA KEUANGAN BIDDER FIRM SEBELUM DAN SESUDAH PENGGABUNGAN USAHA ]]>
<![CDATA[Anak Agung Istri Agung Mahadewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Business combination is union of companies into one economic entity to gain control over the assets and operations of another company. Providing empirical evidence about the financial performance pre and post business combination on LQ-45 and Non LQ-45 companies is the aim of this study. The samples used are 27 go public companies that listed in Indonesia Stock Exchange by purposive sampling method. Documentation is the method used for collecting data. The analysis technique used is Wilcoxon Signed Rank and Mann-Whitney. It is found that there are differences in financial performance pre and post business combination on LQ-45 that showed in Total Asset Turnover. There are differences on Non LQ-45 that showed in Operating Cash Flow Per Asset. The difference between the company's financial performance on LQ-45 and Non LQ-45 is showed on Return on Equity, Return on Capital Employed, Net Profit Margin, Operating Profit Margin, and Total Asset Turnover.]]>
<![CDATA[PENGARUH KEAHLIAN AUDITOR, TEKANAN KETAATAN DAN INDEPENDENSI PADA AUDIT JUDGMENT ]]>
<![CDATA[Made Julia Drupadi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Audit judgment is an objective assessment of an auditor of the information from the audit evidence obtained and influenced by aspects indivindu auditors so as to produce thought or decision on information obtained previously. Auditor expertise, pressure obedience, and independence are aspects indivindu assessed could affect audit judgment. The purpose of this study,was to determine the effect auditor expertise, pressure obedience and independence of the audit judgment. The samples used as many as 57 respondents to the sampling method of determining the sample is saturated. Methods of data collection is done by questionnaire. The data analysis technique used is the technique of multiple linear regression analysis. The results obtained are the expertise and independence of the auditor positive effect on audit judgment. Pressure obedience negative effect on audit judgment.]]>
