I Made Sadha Suardikha
Fakultas Ekonomi dan Bisnis Universitas Udayana

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KUASA UNIVERSITAS DAN PROFESI AKUNTAN DALAM PENGEMBANGAN PROFESI AKUNTANSI Suardikha, I Made Sadha
Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225)
Publisher : Buletin Studi Ekonomi

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Abstract:  University Authority and Accountant Profession Inside the Development of Accounting Profession. Government has made a lot of changes in relevance with accounting development in Indonesia. However, it raises a question were those enough for accounting profession development in Indonesia?. University and profession organization have dominant role in accounting profession development through accounting education and practice. This indicates that the university and the accounting profession have the power or authority to determine the direction of accounting education in Indonesia. This in turn will form the color of accounting profession in the future.   Abstrak: Kuasa Universitas dan Profesi Akuntan dalam Pengembangan Profesi Akuntansi. Pemerintah telah membuat banyak perubahan dalam relevansi dengan pengembangan akuntansi di Indonesia. Namun, itu menimbulkan pertanyaan adalah mereka yang cukup untuk pengembangan profesi akuntansi di Indonesia?. Universitas dan organisasi profesi memiliki peran dominan dalam pengembangan profesi akuntansi melalui pendidikan akuntansi dan praktek. Hal ini menunjukkan bahwa universitas dan profesi akuntansi memiliki kekuatan atau otoritas untuk menentukan arah pendidikan akuntansi di Indonesia. Hal ini pada gilirannya akan membentuk warna profesi akuntansi di masa depan. Kata kunci: kuasa, universitas, organisasi profesi, pengembangan akuntansi
PENGARUH TINGKAT PENGUNGKAPAN CSR PADA HUBUNGAN ANTARA KINERJA KEUANGAN DAN RETURN SAHAM Dwijayanti, Ni Made Ayu; Wirakusuma, Made Gede; Suardikha, I Made Sadha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume 01.No.01.Tahun 2012.
Publisher : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

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ABSTRAK Ketidakkonsistenan hasil penelitian mengenai pengaruh kinerja perusahaan yang diukur dengan ROA dan EVA terhadap return saham  mengindikasikan adanya variable interaksi yang berpengaruh yaitu pengungkapan CSR.Stakeholder theory menyatakan bahwa perusahaan memiliki salah satu satu tanggung jawab kepada stakeholder, dengan melakukan pengungkapan sosial. Pengungkapan CSR diharapkan dapat memberikan sinyal kepada pihak ekternal termasuk investor dalam meningkatkan citra perusahaan yang tercermin dengan peningkatan return saham. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2007 sampai tahun 2010. Pengaruh variabel interaksi diuji dengan Moderated Regression Analysis (MRA), dan uji beda koefisien regresi variabel. Hasil penelitian menunjukkan bahwa kinerja akuntansi ROA dan EVA secara parsial berpengaruh positif terhadap return saham. Sedangkan pengungkapan CSR tidak terbukti secara signifikan sebagai variabel interaksi pada hubungan antara ROA dengan return saham, maupun EVA dengan return saham. Hasil penelitian ini juga menunjukkan bahwa terdapat perbedaan yang signifikan antara pengukuran kinerja ROA dibandingkan EVA.   ABSTRACT The inconsistency of the results of research on the influence of corporate performance as measured by ROA and EVA to stock return indicates a variable interactions that influence the disclosure CSR.Stakeholder theory states that the company has one of the responsibilities to stakeholders, by doing social disclosure. CSR disclosure is expected to give a signal to external parties including investors in enhancing the corporate image is reflected by an increase in stock returns. The research was conducted at the Indonesia Stock Exchange in the year 2007 to 2010. Effect of interaction variables were tested with the Moderated Regression Analysis (MRA), and the regression coefficients of different test variables. The results showed that the performance of accounting ROA and EVA partially positive effect on stock returns. While the disclosure of CSR is not proven significantly as a variable in the relationship between ROA interaction with stock returns, or EVA with stock returns. The results of this study also showed that there are significant differences between ROA compared to EVA performance measurement.    
Pengaruh Moderasi Karakteristik Komite Audit Dengan Opini Audit Going Concern Pada Pergantian Auditor Merawati, Luh Komang; Badera, I Dewa Nyoman; Suardikha, I Made Sadha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.09.Tahun 2013
Publisher : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

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Modified going-concern audit opinion is expressed when the auditor found doubts about the entity’s sustainability. Issuance of going-concern audit opinion is not expected by the entity. Audit committee as corporate governance mechanisms are believed able to minimize the tendency of auditor change after the issuance of going-concern audit opinion. Hypothesis testing is divided into two logistic regression models using simple linear regression and MRA. The research results: 1) going concern audit opinion affects significantly on the possibility of auditor changes with the negative direction. 2) the influence of moderating audit committee’s characteristics such independence as well as accounting and financial expertise is significant and reinforces the negative effects of going concern audit opinion on auditor changes, while governance expertise and activity hold insignificant influence. Keywords: going concern, audit committees, corporate governance, auditors change
KEAHLIAN PEMAKAI KOMPUTER DAN KENYAMANAN FISIK DAN TINGKAT EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Pratama, Gede Aditya Puja; Suardikha, I Made Sadha
E-Jurnal Akuntansi Universitas Udayana Vol. 5, No. 2, November 2013
Publisher : E-Jurnal Akuntansi Universitas Udayana

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ABSTRAK Penelitian dilakukan untuk mengetahui pengaruh tingkat efektivitas sistem informasi akuntansi, keahlian pemakai komputer, dan kenyamanan fisik terhadap kinerja karyawan serta pengaruh keahlian pemakai komputer dan kenyamanan fisik dalam meningkatkan pengaruh tingkat efektivitas sistem informasi akuntansi terhadap kinerja karyawan. Berdasarkan teori, tingkat efektivitas sistem informasi akuntansi, keahlian  pemakai komputer, dan  kenyamanan fisik berpengaruh secara positif terhadap kinerja karyawan. Sampel penelitian 198 responden yang diperoleh dengan kuesioner, wawancara serta observasi langsung di PT. Bank Sinar Harapan Bali Denpasar. Data penelitian memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 65,5% diolah dengan menggunakan teknik regresi linier berganda maupun teknik regresi moderasi yang hasilnya menunjukkan tingkat efektivitas sistem informasi akuntansi, keahlian pemakai komputer dan kenyamanan fisik berpengaruh positif terhadap kinerja karyawan. Namun  keahlian pemakai komputer dan kenyamanan fisik tidak mampu meningkatkan pengaruh tingkat efektivitas sistem informasi akuntansi terhadap kinerja karyawan di PT. Bank Sinar Harapan Bali Denpasar. Kata kunci: efektivitas sistem informasi akuntansi, keahlian pemakai komputer, kenyamanan fisik, kinerja karyawan
BAGAIMANA “AKU” MEMBANGUN ILMU PENGETAHUAN (=AKUNTANSI)? Suardikha, I Made Sadha
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 7, No.2 Juli 2012
Publisher : Jurnal Ilmiah Akuntansi dan Bisnis

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ABSTRAK “Aku” yang ada dalam diri manusia adalah Tuhan. “Aku” yang tidak terpisahkan dari diri manusia mengilhami manusia untuk berkreasi dalam aktivitasnya, yaitu mengembangkan atau membangun ilmu pengetahuan sesuai dengan swadharma atau profesinya masing-masing. ”Aku” yang ada dalam diri manusia yang berprofesi dibidang akuntansi akan dapat mengembangkan atau membangun ilmu pengetahuan berdasarkan “swadharma atau profesinya”, yaitu mengembangkan atau membangun ilmu pengetahuan (=akuntansi).   Kata kunci: aku, akuntansi, mengembangkan, profesi
PENGARUH CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Muryati, Ni Nyoman Tri Sariri; Suardikha, I Made Sadha
E-Jurnal Akuntansi Universitas Udayana Vol. 9, No.2, November 2014
Publisher : E-Jurnal Akuntansi Universitas Udayana

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The purpose of this study was to examine the influence corporate governance on firm value. Proxy of corporate governance is internal mechanisms (managerial ownership, independent commissioners, board of directors, and independent audit committee) and external mechanisms (institutional ownership). The samples were banking companies listed on the Indonesia Stock Exchange in 2009-2012. Purposive sampling method used in the selection of the sample so that the obtained  sample of 20 banking companies with total of observations is 80 observation data during 4 years. There are 5 data outliers were excluded from the analysis in order to obtain as many as 75 observations. Data analysis techniques using multiple regression analysis. Firm value is measured using Tobins Q. Based on the results of testing the hypothesis, obtained results that only the independent audit committee variables that negatively affect on firm value while the other four independent variables has a positive effect on firm value.
Pengaruh Profitabilitas Pada Kebijakan Dividen Dengan Likuiditas dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi Devi, A.A.Ayu Mirah Varthina; Suardikha, I Made Sadha; Budiasih, I Gusti Ayu Nyoman
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.12.TAHUN 2014
Publisher : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

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Dividend policy became an important financial policies, not only in terms of management of the company, but also of shareholders. The shareholders will propose a dividend if the company managed to record a profit. The purpose of this study is to determine the effect of profitability on dividend policy and whether the liquidity and managerial ownership can moderate the effect of profitability on dividend policy. Sampling technique in this study using purposive sampling and sample 104 observations obtained after deducting the data outliers. And MRA multiple regression was used to analyze the data in this study. The results showed that the higher the profitability, the higher the dividend payout ratio (dividend policy), while liquidity and managerial ownership is not a variable moderating effect of profitability on dividend policy. Keywords: Profitability, Liquidity, Managerial Ownership, Dividend Policy
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK PERKREDITAN RAKYAT Pertiwi, Ni Putu Julia; Suardikha, I Made Sadha
E-Jurnal Akuntansi Vol.12, No.3, September 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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This study aimed to determine the effect of credit turnover rate, cash turnover rate, and the growth in the number of credit customers to profitability at BPR in Gianyar 2010-2012. This research was done by using multiple linear regression analysis techniques. The number of samples obtained by using purposive sampling method is as much as 15 BPR. The result of the analysis get credit turnover rate and growth of the amount of credit customers partially positive effect on profitability at BPR in Gianyar Regency period 2010-2012 while the cash turnover is not partial effect on the profitability of the BPR in Gianyar 2010-2012.
PENGARUH BIG FIVE PERSONALITY PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI Pradnya Dewi, I Gusti Ayu Agung; Suardikha, I Made Sadha; Budiasih, I Gusti Ayu Nyoman
Jurnal Ilmiah Akuntansi dan Bisnis VOLUME 10, NO.1 TAHUN 2015
Publisher : Jurnal Ilmiah Akuntansi dan Bisnis

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This study aimed to determine whether personality dimensions in Big Five Personality model that consist of extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience will be able to influence auditor performance in public accounting firms in Bali. Previousstudies have shown that personality dimensions in this model related to performance (Barrick dan Mount, 1991; Barrick dkk, 2001; Rothmann dan Coetzer, 2003). The data was collected using survey method with questionnaire. Samples that used in this study were 56 auditors and selected by purposive sampling method. The analysis technique used is multiple linear reggression. The result showed that only extraversion and agreeableness had positive effect on auditor performance,but conscientiousness, emotional stability, and openness to experience did not have any effect on auditor performance.
MENGENAL SIAPA AKU DALAM MEMBANGUN ATAU MENGEMBANGKAN ILMU PENGETAHUAN (=AKUNTANSI) Suardikha, I Made Sadha
Jurnal Ilmiah Akuntansi dan Bisnis VOLUME 10, NO.2 TAHUN 2015
Publisher : Jurnal Ilmiah Akuntansi dan Bisnis

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I’m in question who I am? is the supreme consciousness that reached by humans, which is a true self that blends or single source, is something that can not be explained, but it seems there is none. So I’m in the question who I am? is something there but no, that is God. Build or develop science (= accounting)through human activity which is the abode of I, which is God, can be done through a profession or Swadharma each man himself. Profession man used as a means to build or develop science (=accounting) is related to the accounting profession.