Articles
<![CDATA[STRATEGI DAN PENGUKURAN KINERJA BADAN RUMAH SAKIT UMUM TABANAN DENGAN PENDEKATAN BALANCED SCORECARD ]]>
<![CDATA[Ni Wayan Yoshi Antari]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
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[The purpose of this study was to determine how the linkage between strategy and performance measures BRSU Tabanan with balanced scorecard approach . Data collection methods used were questionnaires and documentation . This study concluded that the strategy of improving financial performance can be achieved with good strategy while strategy of improving quality of care has not achieved the desired results because of poor service quality. BRSU Tabanan should maintain and improve employee empowerment and employee satisfaction so that the quality of service to be better .]]>
<![CDATA[Pengaruh Corporate Social Responsibility Pada Manajemen Laba ]]>
<![CDATA[Ni Luh Nia Ardiani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (2018) ]]>
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.2018.v24.i03.p26
<![CDATA[This study aims to determine the effect of corporate social responsibility on earnings management with good corporate governance as a moderating variable in high profile companies listed on the Indonesia Stock Exchange in year 2014-2016. Data is obtained through the official website of the Indonesia Stock Exchange. Sampel of 33 observation is obtained with purposive sampling method. Data collection method using documentation method. Data are analyzed using moderation regression analysis. This study concludes that corporate social responsibility has a negative effect on earnings management, institutional ownership and the audit committee moderate the effect of corporate social responsibility on earnings management. Managerial ownership doesn’t moderate the effect of corporate social responsibility on earnings management. Political cost theory states that high political costs will tend to provide opportunities for earnings management. The results of this study aren’t agree with the political cost theory. The results of this study provide an argument that broad disclosure of corporate social responsibility isn’t always followed by earnings management practices. Keyword: corporate social responsibility, earning management, institusional ownership, managerial ownership, audit committee]]>
<![CDATA[Evaluasi Investasi Pendirian Cabang Usaha Dagang Lilin Bersinar ]]>
<![CDATA[Devina Danayanti]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p17
<![CDATA[The purpose of this study is to determine the real performance of Antasura outlets in accordance with an investment feasibility study by reassessing ongoing projects to be able to determine the accuracy of past estimates, and to ensure that the company's economic resources are used as well as possible. This research was conducted at UD. Lilin Bersinar. The type of data used in this study is qualitative in the form of company history, company organizational structure, and business license and quantitative in the form of proceeds and initial investment value of the company. The analysis technique used is comparing the feasibility study report and post audit using the capital budgeting method. The results of the analysis show the realization of a payback period of 2,362 years, ARR of 22.32 persent, NPV of Rp.887,136,380, IRR of 13.21 Persent of feasibility study report at UD. Lilin Bersinar. Keywords: Investment; Post-audit; Capital Budgeting.]]>
<![CDATA[Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan ]]>
<![CDATA[Ida Ayu Yuni Pramitha]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p08
<![CDATA[Firm value is an important performance indicator for publicly-listed companies. The purpose of this study is to empirically examine the effect of corporate social responsibility disclosure and environmental performance on firm value. Companies in consumer goods listed in Indonesia Stock Exchange are chosen as the focus of the study. Additionally, companies should participate in the Company Performance Assessment Program ranking. Sample is determined by a purposive sampling and data are analyzed with Multiple Linear Regression Analysis. This study concludes that corporate social responsibility disclosure has positive effect on firm value, implying conformity with agency theory, legitimacy theory, and stakeholder theory. Environmental performance is found has no effect on firm value. Practically, this study recommends that intensity of disclosure should be considered as an important part of management strategy in increasing firm value. Keywords: Corporate Social Responsibility Disclosure; Environmental Performance; Firm Value.]]>
<![CDATA[Bahasa InPengaruh Pengalaman, Due Professional Care dan Akuntabilitas Pada Kualitas Auditdonesia ]]>
<![CDATA[Ni Made Widia Iswara Dewi]]>;
<![CDATA[Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 1 (2018) ]]>
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.2018.v22.i01.p17
<![CDATA[Audit quality represents the result of auditor performance in carrying out the task concerned. Audit quality is the result of auditor performance in carrying out the task concerned. Auditors are required to produce high audit quality so as to have a great responsibility to the parties concerned. The purpose of this study to determine the influence of experience, due professional care and auditor accountability on audit quality.Auditors are required to produce high audit quality so as to have a great responsibility to the interested parties. Populations in this study are all auditors who work at Public Accounting Firms in Bali. Respondents are selected using purposive sampling method, and the numbers of samples are 55 respondents. Data were collected by survey questionnaires. Data are analysed using multiple linear regressions. Based on the results of analysis, this study concluded that auditor?s experience, due professional care and accountability has a positive impact on audit quality.Based on the analysis results found that experience, due professional care and accountability have a positive and significant impact on audit quality. This indicates that the higher the experience of the auditor will be the more accountable the decision will be made. The careful use of due care carefully will provide reasonable assurance to the auditor to provide an opinion that the financial statements are free from material misstatements, whether caused by fraud or mistakes. Whereas if the accountability possessed by a high auditor then the results of audits made an auditor can be accounted for. Keywords: Experience, Due Professional Career, Auditor Accountability, Quality Audit]]>
<![CDATA[Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak ]]>
<![CDATA[Comera Arihatsu]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p02
<![CDATA[This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across all work units of the Directorate General of Taxes in Indonesia which were selected by purposive sampling technique. The data analysis tool used is SEM-PLS. The results showed that perceived convenience and perceived usefulness had a positive effect on user attitudes that led to the use of the Derik application. Meanwhile, computer self-efficacy, result expectations, feelings and user readiness increase user utilization in the use of the Derik application by tax examiners. The results also show that user anxiety has a negative effect on the tax examiner's utilization of the Derik application. Keywords: Social Cognitive Theory; TAM; Derik's Application.]]>
<![CDATA[Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization ]]>
<![CDATA[Ni Made Dwi Rina]]>;
<![CDATA[I Ketut Sujana]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (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.i02.p08
<![CDATA[This study aims to gain an understanding of social reality through inductive thinking based on the experiences of the informants on actions and the meaning of accountability in the cultural perspective of Tri Hita Karana at the Sagraha Mandra Kantha Santhi Foundation. The methodology of this research is descriptive interpretive with the approach of Interpretative Phenomenological Analysis (IPA). Qualitative data was collected by conducting observations, in-depth interviews and documentation. The findings indicate that the Sagraha Mandra Kantha Santhi Foundation is accountable to God (parahyangan), to others (pawongan) and to the environment (palemahan). The analysis also shows that there are three themes that emerge from the meaning of the experience of the informants in the cultural perspective of Tri Hita Karana, namely sincere offerings, economic contributions to society, and protecting the environment.]]>
<![CDATA[Corporate Governance Toward Sustainability Disclosure: Recent Development and Future Research Agenda ]]>
<![CDATA[Luh Gede Krisna Dewi]]>;
<![CDATA[Ni Luh Putu Wiagustini]]>;
<![CDATA[Henny Rahyuda]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (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.i02.p05
<![CDATA[The concept of sustainability is important in global business practices. Companies should manage business practices that are in line with the achievement of the SDGs agenda. This study aims to review previous research and fill gaps using a literature review approach. It critically reviews the theoretical perspectives and issues based on the relationship between corporate governance mechanisms and the level of corporate sustainability disclosure. This study adopts a systematic literature review approach with bibliometric analysis methods and content analysis using 44 articles from the Scopus database. The results of this study describe three clusters in the latest research developments. The first cluster is with regard to corporate social responsibility, the second is board composition; and the third is practical implications. Another finding is female director and independent director variables appear to be predictors of the sustainability report disclosure. The implication of the research is to provide comprehensive future research agenda. Keywords: corporate governance, sustainability disclosure, board composition, bibliometric analysis]]>
<![CDATA[Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study ]]>
<![CDATA[I Wayan Angga Sudiartama]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p03
<![CDATA[This study aims to identify and analyze using a Multiple Case Study on the use of information in the Sustainability Report by investors on the Indonesia Stock Exchange. Types of data, namely opinions, attitudes, experiences, or characteristics of the informants. Informants were determined by Snow Balling sampling. Data were collected through in-depth interviews. The analysis technique is in the form of data reduction, data display, and drawing conclusions. The technique of checking the validity of the data used in this study is a qualitative validity technique. The results show that the information in the Sustainability Report presents company information from various aspects. Starting from internal activities to external activities carried out by the company for social and environmental interests. Investor behavior always considers information related to the company for decision-making analysis. Each investor has their own strategy and has its own portion of the use of information in the Sustainability Report. Keywords: Sustainability Report; Investment Decision; Investor; Multiple Case Study.]]>
<![CDATA[Sustainability Reporting dan Pandemi Covid-19 ]]>
<![CDATA[Ni Putu Yunita Dewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p02
<![CDATA[This study aims to determine the level of compliance with PT Perusahaan Gas Negara Tbk's Sustainability Reporting. (PGN) to the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. Another objective is to find out the activities and costs of environmental social responsibility (TJSL) before and during the CoronaVirus Disease-2019 (Covid-19) pandemic. This research is a descriptive qualitative research with a case study approach at SR PT. Perusahaan Gas Negara Tbk. (PGN) in 2016-2020. The results of the study show that the percentage level of compliance of PGN's SR to GRI Standards has increased over the last 5 years. There is a change in the focus of TJSL activities at PGN in 2020, namely the focus on preventing and overcoming the Covid-19 pandemic. Due to the impact of the Covid-19 pandemic and the case of PGN's tax dispute with the Directorate General of Taxes, costs for TJSL activities decreased by 38% in 2020. Keywords: Sustainability Reporting; Covid-19 pandemic; GRI Standard, Case Study.]]>
