Publisher: Universitas Udayana (Total: 68 journals)   [Sort alphabetically]

Showing 1 - 68 of 68 Journals sorted by number of followers
E-J. of Tourism     Open Access   (Followers: 11)
E-Jurnal Manajemen Universitas Udayana     Open Access   (Followers: 10)
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan     Open Access   (Followers: 7)
Sport and Fitness J.     Open Access   (Followers: 5)
Advances in Tropical Biodiversity and Environmental Sciences     Open Access   (Followers: 5)
e-J. of Linguistics     Open Access   (Followers: 4)
Buletin Studi Ekonomi     Open Access   (Followers: 4)
Buletin Veteriner Udayana     Open Access   (Followers: 3)
J. of Marine and Aquatic Sciences     Open Access   (Followers: 2)
Agrotrop : J. on Agriculture Science     Open Access   (Followers: 2)
J. of Food Security and Agriculture     Open Access   (Followers: 2)
Majalah Ilmiah Peternakan     Open Access   (Followers: 2)
Simbiosis : J. of Biological Sciences     Open Access   (Followers: 2)
E-Jurnal Medika Udayana     Open Access   (Followers: 2)
Jurnal Master Pariwisata (J. Master in Tourism Studies)     Open Access   (Followers: 2)
Jurnal Ergonomi Indonesia (The Indonesian J. of Ergonomic)     Open Access   (Followers: 2)
E-J. of Cultural Studies     Open Access   (Followers: 2)
Majalah Ilmiah Teknologi Elektro : J. of Electrical Technology     Open Access   (Followers: 2)
J. of Veterinary and Animal Sciences     Open Access   (Followers: 1)
Linguistika : Buletin Ilmiah Program Magister Linguistik Universitas Udayana     Open Access   (Followers: 1)
E-Jurnal Ekonomi dan Bisnis Universitas Udayana     Open Access   (Followers: 1)
COPING (Community of Publishing in Nursing)     Open Access   (Followers: 1)
itepa : Jurnal Ilmu dan Teknologi Pangan     Open Access   (Followers: 1)
Humanis : J. of Arts and Humanities     Open Access   (Followers: 1)
E-Jurnal Agroekoteknologi Tropika (J. of Tropical Agroecotechnology)     Open Access   (Followers: 1)
J. of Health Sciences and Medicine     Open Access   (Followers: 1)
E-Jurnal Ekonomi Pembangunan Universitas Udayana     Open Access   (Followers: 1)
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access   (Followers: 1)
Archive of Community Health     Open Access   (Followers: 1)
Jurnal Matematika     Open Access   (Followers: 1)
Jurnal Ekonomi Kuantitatif Terapan     Open Access   (Followers: 1)
Indonesia Medicus Veterinus     Open Access   (Followers: 1)
Jurnal Veteriner     Open Access   (Followers: 1)
Jurnal Magister Hukum Udayana (Udayana Master Law J.)     Open Access   (Followers: 1)
Jurnal Spektran     Open Access   (Followers: 1)
Jurnal Ilmu dan Kesehatan Hewan (Veterinary Science and Medicine J.)     Open Access   (Followers: 1)
Public Health and Preventive Medicine Archive     Open Access   (Followers: 1)
Bumi Lestari J. of Environment     Open Access  
E-Jurnal Akuntansi     Open Access  
Jurnal Biologi Udayana     Open Access  
Jurnal Farmasi Udayana     Open Access  
Jurnal BETA (Biosistem dan Teknik Pertanian)     Open Access  
Jurnal Rekayasa dan Manajemen Agroindustri     Open Access  
Piramida     Open Access  
Jurnal Kimia (J. of Chemistry)     Open Access  
Indonesian J. of Legal and Forensic Sciences     Open Access  
Kertha Patrika     Open Access  
Jurnal Destinasi Pariwisata     Open Access  
Lingual : J. of Language and Culture     Open Access  
Jurnal Arsitektur Lansekap     Open Access  
Buletin Fisika     Open Access  
Intl. J. of Engineering and Emerging Technology     Open Access  
Jurnal Analisis Pariwisata     Open Access  
Udayana J. of Law and Culture     Open Access  
J. of Electrical, Electronics and Informatics     Open Access  
Jurnal IPTA     Open Access  
Jurnal Kepariwisataan dan Hospitalitas     Open Access  
Jurnal Ilmu Komputer     Open Access  
Lontar Komputer : Jurnal Ilmiah Teknologi Informasi     Open Access  
JBN (Jurnal Bedah Nasional)     Open Access  
Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi)     Open Access  
Intisari Sains Medis     Open Access  
Jurnal Energi Dan Manufaktur     Open Access  
Jurnal Ilmiah Mahasiswa SPEKTRUM     Open Access  
Jurnal Udayana Mengabdi     Open Access  
Ecotrophic : J. of Environmental Science     Open Access  
Ruang-Space: Jurnal Lingkungan Binaan (J. of The Built Environment)     Open Access  
Cakra Kimia (Indonesian E-J. of Applied Chemistry)     Open Access  
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E-Jurnal Akuntansi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2302-8556
Published by Universitas Udayana Homepage  [68 journals]
  • Manajemen Laba dan Perilaku Investasi: Apakah Framing Effect
           Diperhitungkan'

    • Authors: Firdaus Kurniawan, Hilma Tsani Amanati, Nandya Octanti Pusparini, Meliani Mukti
      Pages: 2156 - 2168
      Abstract: This study aims to obtain empirical evidence on the effect of earnings management on company's investment decision making, as well as to see indications of the framing effect caused by earnings management on the company's investment behavior. The sample of this study includes all manufacturing companies listed on the stock exchanges of countries in Southeast Asian region with an observation period from 2009 to 2019. The results indicate a positive and significant effect of earnings management on management investment decisions. Meanwhile, the framing effect is believed to arise as a result of earnings management practices and also influences managers in viewing further as a consideration for making company investment decisions. Keywords: Earnings Management; Investment Decision; Framing Effect.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p01
      Issue No: Vol. 31, No. 9 (2021)
       
  • Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant

    • Authors: Andrea Diva Ananda, Ni Made Dwi Ratnadi
      Pages: 2169 - 2181
      Abstract: This research aimed to determine the factors affecting accounting students’ interest in obtaining the CA certification. The theory of planned behavior is used as a theoretical basis to explain the effect of attitudes toward behavior, subjective norms, and perceived behavioral control on the interest in obtaining CA certification. The level of knowledge is also one of the information factors that can influence behavior intention. The number of samples used in this study was 168 respondents to determine the sample, namely the simple random sampling method. Data were collected using a questionnaire. The analysis technique used is multiple linear regression analysis. The analysis results indicate that attitudes toward behavior, subjective norms, and perceived behavioral control positively affect accounting students’ interest to obtain CA certification. Meanwhile, the level of knowledge about CA does not affect accounting students’ interest to obtain CA certification. Keywords: Interest; Attitudes Toward Behavior; Subjective Norms; Perceived Behavioral Control; Knowledge.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p02
      Issue No: Vol. 31, No. 9 (2021)
       
  • Financial Stability dan Misstatement Laporan Keuangan dengan Opportunity
           Fraud sebagai Variabel Moderating

    • Authors: Kadek Yoga Suryawan, I Gusti Ayu Nyoman Budiasih
      Pages: 2182 - 2194
      Abstract: The research aims to obtain empirical evidence of the influence of Financial Stability on Misstatement of Financial Statements and to determine the ability of Opportunity Fraud to moderate the influence of Financial Stability on Misstatement of Financial Statements. This research was conducted at the Indonesia Stock Exchange (IDX) which has corporate financial data, especially manufacturing companies. The method of determining the sample using a purposive sampling technique. The number of samples in this study were 308 observational data. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that Financial stability had a positive effect on the misstatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 and Opportunity Fraud weakened the influence of Financial Stability on the Misstatement of Financial Statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. Keywords: Experience; Competence; Independence; Audit Fees; Quality Audits.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p03
      Issue No: Vol. 31, No. 9 (2021)
       
  • Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia
           Tahun Anggaran 2015-2017

    • Authors: Petrus Kakadir, I Gusti Ngurah Agung Suaryana, I Gusti Ayu Made Asri Dwija Putri, Ni Gusti Putu Wirawati
      Pages: 2195 - 2212
      Abstract: This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p04
      Issue No: Vol. 31, No. 9 (2021)
       
  • Profitabilitas sebagai Pemoderasi Pengaruh Struktur Aktiva, Risiko Bisnis,
           dan Ukuran Perusahaan pada Struktur Modal

    • Authors: Ni Made Arika Wulandari, Maria Mediatrix Ratna Sari
      Pages: 2213 - 2228
      Abstract: The capital structure is very important for the company, this is because it involves the policy of determining the source of funding used, both from inside and outside the company. This study aims to determine the effect of asset structure, business risk, and firm size on capital structure with profitability as a moderating variable. The research was conducted on manufacturing sector entities that are listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population is 141 entities. Based on the purposive sampling method, the research sample used was 70 manufacturing entities. The data analysis technique in this study is moderated regression analysis. The results showed that the asset structure has a negative effect on the capital structure. Business risk has no influence on the capital structure. Firm size has a positive influence on capital structure. Profitability is able to moderate the effect of asset structure and firm size on capital structure. Profitability does not moderate the effect of business risk on capital structure. Keywords: Capital Structure; Assets Structure; Business Risk; Firm Size; Profitability.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p05
      Issue No: Vol. 31, No. 9 (2021)
       
  • Faktor - Faktor yang Mempengaruhi Kinerja Keuangan Bank Perkreditan Rakyat

    • Authors: I Kadek Sardika Putra, Henny Triyana Hasibuan
      Pages: 2229 - 2239
      Abstract: This study aims to examine the effect of the Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (BOPO) variables on the financial performance of BPRs as proxied by ROA. The population in this study were all BPRs in Badung Regency which were registered with the Financial Services Authority (OJK) during the 2016-2018 period. Determination of the sample using purposive sampling method and obtained as many as 49 rural banks with a total of 147 observations. The analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the NPL and LDR variables have no effect on financial performance, while OEOI has a negative effect on financial performance. This research can add information and knowledge about the effect of NPL, LDR, OEOI on BPR financial performance as proxied by ROA. Keywords: ROA; NPL; LDR; BOPO.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p06
      Issue No: Vol. 31, No. 9 (2021)
       
  • Reaksi Pasar Atas Pengumuman Anugerah Program Penilaian Peringkat Kinerja
           Perusahaan dalam Pengelolaan Lingkungan Hidup

    • Authors: I Gde Ary Wirajaya, Teresia Arta Pangestu
      Pages: 2240 - 2253
      Abstract: This study aims to examine the market's reaction to information regarding the announcement of a company performance rating assessment program award in environmental management. Market reaction is measured by abnormal return around the announcement date of the environmental management program. This research is conducted at the Indonesia Stock Exchange. The population in this study are all publicly listed companies receiving PROPER awards listed on the IDX in 2018 for a total of 51 companies. Samples that met the purposive sampling criteria are 50 companies. The analysis technique used is one sample t-test and independent samples t-test.  The results of this study indicate that there is a market reaction around the PROPER rating announcement date, and there is no different market reaction between companies with good ratings and companies with bad ratings. Keywords: Event Study; Abnormal Return; PROPER.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p07
      Issue No: Vol. 31, No. 9 (2021)
       
  • Mapping Kesiapan Wajib Pajak terhadap Berakhirnya Penggunaan Peraturan
           Pemerintah No 23 Tahun 2018

    • Authors: Made Adi Guna Mertawan, Gede Sri Darma
      Pages: 2254 - 2264
      Abstract: This study aims to determine the extent of the readiness of taxpayers in the transition to the use of government regulation no. 23 of 2018 (PP 23/2018) towards the use of tariffs in Article 17 of the Income Tax Law (UU PPh). The purpose of issuing PP 23/2018 is the government's policy in simplifying taxpayers in carrying out tax administration, but PP 23/2018 can not always be applied but there is a limited period of use as a form of taxpayer learning taxpayers to improve taxpayer compliance. The research sample was determined by snowball and purposive sampling, namely taxpayers in the form of limited shares with data obtained from observations, interviews and documentation. The data analysis technique used is the Miles and Hubberman qualitative analysis technique. The results of the study indicate that taxpayers have understood in carrying out bookkeeping but understanding of Article 17 of the Income Tax Law is still low, taxpayers have not received information about the time limit for using PP 23/2018. Keywords: PP 23/2018; Bookkeeping; Article 17 of the Income Tax Law.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p08
      Issue No: Vol. 31, No. 9 (2021)
       
  • Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Komite Audit
           dan Penghindaran Pajak

    • Authors: I Dewa Agung Ayu Mega Maharani Martha, I Ketut Jati
      Pages: 2265 - 2276
      Abstract: Taxes are an important source of funding for the Indonesian economy. Tax Avoidance is a company's effort to minimize the company's tax burden by looking for gaps in a country's tax weaknesses, so the scheme is legal. This study aims to obtain empirical evidence of the correlation of managerial ownership, the proportion of independent commissioners, and the audit committee on tax avoidance. The theory used is the Agency Theory. The research was carried out on mining entities that are on the IDX in the period 2017-2019, with a population of 43 entities. The number of samples obtained are 11 companies with purposive sampling method. Data collection is done by non-participant observation. The data analysis technique applied is multiple linear regression. The findings indicate that the proportion of independent commissioners has a negative effect on tax avoidance. However, managerial ownership and audit committee have no effect on tax avoidance. Keywords: Managerial Ownership; The Proportion of Independent Comissioners; Audit Committee.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p09
      Issue No: Vol. 31, No. 9 (2021)
       
  • Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan
           Profitabilitas sebagai Variabel Moderasi

    • Authors: Ni Made Artini, Putu Ery Setiawan
      Pages: 2277 - 2288
      Abstract: This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance. Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p10
      Issue No: Vol. 31, No. 9 (2021)
       
  • Kompleksitas Perusahaan, Client Importance dan Volatilitas Idiosinkratik

    • Authors: Mei Rinta
      Pages: 2289 - 2300
      Abstract: This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable is idiosyncratic volatility, while the independent variable is company complexity and client importance. Multiple linear regression was used to test. The results showed that there was a significant positive effect of client importance on the dependent variable and a significant negative effect on company complexity on the dependent variable. This means that business line information and auditor-related factors are a signal for investors to react to company shares. Keywords: Complexity Of The Company; Client Importance; Idiosyncratic Volatility.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p11
      Issue No: Vol. 31, No. 9 (2021)
       
  • Return On Assets, Leverage, Company Size dan Tax Avoidance

    • Authors: Ni Wayan Shintya Dharmayatri, I Dewa Nyoman Wiratmaja
      Pages: 2301 - 2311
      Abstract: The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampling. The number of companies that met the criteria was 11 companies with 33 observations. Data collection was carried out by non-participant observation method. The data analysis technique used is multiple linear regression analysis. Based on the research results, it was found that return on assets and company size have a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. Keywords: Tax Avoidance; Return On Assets; Leverage; Company Size.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p12
      Issue No: Vol. 31, No. 9 (2021)
       
  • Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan
           Sustainability Report

    • Authors: Ni Luh Sari Wagiswari, I Dewa Nyoman Badera
      Pages: 2312 - 2325
      Abstract: Companies and other business entities must disclose or report the company's social activities included in the sustainability report. However, the level of sustainability report reporting in Indonesia is still low. The purpose of this study was to determine the effect of profitability, company activity, and industry type on the disclosure of sustainability report. This research was conducted at the LQ45 company on the Indonesia Stock Exchange for the period 2017-2019 by accessing the official website ww.idx.co.id. The population in this study amounted to 45 companies. Sampling using purposive sampling technique. The sample in this study were 16 companies with 48 observational data. The analysis technique used in this study was multiple linear regression analysis. Based on the research results, it was found that profitability had a negative effect on the disclosure of sustainability reports. Company activities have a positive effect on sustainability report disclosure. Industry type has no effect on sustainability report disclosure. Keywords: Profitability; Company Activities; Industry Type; Sustainability Report.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p13
      Issue No: Vol. 31, No. 9 (2021)
       
  • Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan
           Produktivitas sebagai Variabel Intervening

    • Authors: Ni Kadek Budi Arsani, Ni Ketut Rasmini
      Pages: 2326 - 2339
      Abstract: This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency. Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p14
      Issue No: Vol. 31, No. 9 (2021)
       
  • Kepuasan Memediasi Pengaruh Kualitas Sistem, Kualitas Informasi dan
           Pelatihan terhadap Kinerja Individual Pengguna Siskeudes

    • Authors: Hayyun Aini, M. Irwan, Ni Ketut Surasni
      Pages: 2340 - 2354
      Abstract: This study aims  to  provide empirically the effect of system quality, information quality and training on performance as well as the effect of mediating satisfaction on the effect of system quality, information quality and training on the performance of village financial information system users (Siskeudes) in East Lombok Regency. The method used is explanatory research with a quantitative approach, with a sample of 71 village treasurers. The results showed that system quality, information quality and satisfaction had a positive and significant effect on performance and satisfaction partially mediated the effect of system quality, information quality and training on the performance of village financial information system users (SISKEUDES) in East Lombok Regency. Keywords: System Quality; Quality Of Information; Training; Satisfaction; Performance.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p15
      Issue No: Vol. 31, No. 9 (2021)
       
  • Pengungkapan Manajemen Risiko, Pengungkapan Modal Intelektual dan Nilai
           Perusahaan Farmasi

    • Authors: Vebyeta Listiani, Dodik Ariyanto
      Pages: 2355 - 2366
      Abstract: Firm value can be interpreted as the expectation of shareholder’s investment value as a reaction to the information conveyed by the company. The value of public company will be reflected in the price of shares traded on the capital market. This study aims to determine the effect of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure on firm value. The number of samples used in this research is 40 observation pharmaceutical companies listed on the Indonesia Stock Exchange. This research uses purposive sampling technique in accordance with predetermined criteria. The analysis technique used is panel data regression analysis with Eviews program. The results showed that ERM disclosure and IC disclosure had a positive and significant effect on firm value. Keywords: Enterprise Risk Management Disclosure; Intellectual Capital Disclosure; Firm Value; Covid-19.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p16
      Issue No: Vol. 31, No. 9 (2021)
       
  • Evaluasi Investasi Pendirian Cabang Usaha Dagang Lilin Bersinar

    • Authors: Devina Danayanti, I Putu Sudana
      Pages: 2367 - 2377
      Abstract: 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.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p17
      Issue No: Vol. 31, No. 9 (2021)
       
  • Pengujian Monday Effect pada Indeks LQ-45 di Bursa Efek Indonesia pada
           saat Pandemi

    • Authors: Komang Bagus Surya Kepakisan, I Gst Ayu Eka Damayanthi
      Pages: 2378 - 2387
      Abstract: Research in Indonesia found many anomalies in the stock market, such as the Phenomenon of Monday effect. The diversity of research results encourages to re-research the Phenomenon of Monday effect on different conditions, namely pandemic. The purpose of this study is to find out the occurrence of Monday effect on the Indonesia Stock Exchange at the time of the pandemic. This research was conducted on all LQ-45 companies in March to October 2020. Data collection by observing the available secondary data. The analysis technique used is one sample t-test. This research proves that there is no difference in average return on Monday which the phenomenon of Monday effect doesn’t occur during a pandemic. Keywords: Monday Effect; LQ-45 Index; Indonesia Stock Exchange.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p18
      Issue No: Vol. 31, No. 9 (2021)
       
  • Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh
           Kecanggihan Teknologi pada Efektivitas Penggunaan SIA

    • Authors: Nyoman Notiasih, I Made Pande Dwiana Putra
      Pages: 2388 - 2400
      Abstract: This study aims to empirically test the moderation of personal technical skills and training on the effect of technological sophistication on the effectiveness of the use of accounting information systems. The sample used is non-probability sampling, namely purposive sampling method using 100 respondents of employees and managers in the accounting department using SIA for more than one year. The data analysis technique used the Moderated Regression Analysis (MRA) test. Resulting in an analysis that the ability of personal engineering is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA, training is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA and technological sophistication has a positive effect on the effectiveness of using SIA. Keywords: Personal Technical Ability; Training; Technological Sophistication; Using SIA.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p19
      Issue No: Vol. 31, No. 9 (2021)
       
  • Kemampuan Pengguna dan Attitude Toward Change Memoderasi Pengaruh
           Perceived Usefulness pada Kinerja Sistem Informasi Akuntansi

    • Authors: I Kadek Dwi Handika Putra, Anak Agung Ngurah Bagus Dwirandra
      Pages: 2401 - 2414
      Abstract: The goal of this study is to examine the impact of perceived usefulness on the performance of accounting information systems, with user ability and attitude toward change serving as moderating variables. The instrument used in this study was a questionnaire distributed to 106 employees of the Village Credit Institution (LPD) Sukawati District. In this study, moderated regression analysis was used as an analytical technique. The test results show that perceived usefulness has a positive effect on the performance of accounting information systems, that user ability has a positive effect on the performance of accounting information systems, and that perceived usefulness has a negative effect on the performance of accounting information systems. The attitude toward change has a positive effect on the performance of accounting information systems, and the ability variable users do not moderate the effect of perceived usefulness on the performance of accounting information systems. Keywords: Perceived Usefulness; Accounting Information System Performance; User Capabilities; Attitude Toward Change.
      PubDate: 2021-09-25
      DOI: 10.24843/EJA.2021.v31.i09.p20
      Issue No: Vol. 31, No. 9 (2021)
       
 
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