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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS International Journal of Accounting & Finance in Asia Pasific E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana Indonesian Journal of Taxation and Accounting
I Gusti Ayu Eka Damayanthi
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERAN DEWAN PENGAWAS DAN GOOD CORPORATE GOVENANCE PADA KINERJA BANK PERKREDITAN RAKYAT I Gst Ayu Eka Damayanthi; Ni K.Lely Ary
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.63-76

Abstract

This research starts from the many problems that occur in Bank Perkreditan Rakyat (BPR). From 2014 to 2016 the number of BPRs closed or liquidated by the Financial Services Authority (OJK) in the Deposit Insurance Corporation (LPS) report there are 14 BPRs. Based on the background of the problem, this research will examine the role of supervisory board and GCG on the performance of BPR in Gianyar Regency. This research will be conducted in Gianyar Regency. The sample is the head of the BPR, the finance department and the supervisory board of the BPR. Research sample 34 BPR and respondents were 105 respondents. Data were collected by disseminating research questionnaires. Analysis technique using multiple regression method. The results of the Supervisory Board’s research did not affect the performance of BPR in Gianyar Regency while GCG had a positive effect on the performance of BPR In Gianyar Regency. The suggestion of this research is to add other supervisors such as commissioners, audit committees or independent auditors as one of the independent parties that may affect the performance of BPR.Keywords: Supervisory Board, CGC, BPR Performance
Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Mengikuti Tax Amnesty di KPP Pratama Kota Denpasar Ni K Lely Aryani Merkusiwati; I Gusti Ayu Eka Damayanthi
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.042 KB) | DOI: 10.15408/akt.v11i1.8805

Abstract

Tax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty. 
Moderasi Perbedaan Opini terhadap Faktor-Faktor Kinerja Harga Saham pada Perusahaan Sektor Pariwisata Saat Pandemi Covid-19 I Gst Ayu Eka Damayanthi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 31 No 10 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i10.p20

Abstract

An uncertain and crisis-prone economy has an impact on the capital market in Indonesia. This study aims to analyze the effect of profitability, leverage , liquidity and differences of opinion on stock price performance and the role of investors' differences of opinion in moderating the effect of profitability, leverage , and liquidity on stock price performance. The population in this study is the tourism sector companies listed on the Indonesia Stock Exchange. The number of research observations was 136 observations. Data analysis used moderated regression analysis. The results of the study of profitability and leverage have a positive effect on stock returns . Leverage which has no significant effect on stock returns . The results of this study also do not prove that differences in investor opinions moderate the effect of profitability, leverage , liquidity on stock price performance, possibly because tourism sector companies are not very favored by investors so that stock prices do not move much during the Covid-19 pandemic. Keywords: Profitability; Leverage; Liquidity; Stock Price Performance.
Pengaruh Partisipasi Penganggaran, Asimetri Informasi, Ketidakpastian Lingkungan dan Budget Emphasis Pada Senjangan Anggaran Ni Putu Dewi Lisna Sulistyana Wati; I Gst. Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p22

Abstract

Partisipasi penganggaran merupakan suatu proses dalam pengambilan keputusan bersama oleh berbagai pihak dimana keputusan yang mereka ambil akan memiliki dampak masa depan terhadap mereka yang membuat. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi penganggaran, asimetri informasi, ketidakpastian lingkungan dan budget emphasis pada senjangan anggaran. Penelitian ini dilaksanakan pada Dinas di Pemerintahan Kota Denpasar. Populasi dalam penelitian ini sebanyak 20 Dinas dan jumlah sampel yang diteliti sebanyak 60 orang. Pengumpulan data dilakukan melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik sampel jenuh (sensus) dengan menggunakan seluruh populasi. Data dikumpulkan menggunakan metode survei dengan teknik kuesioner. Teknik analisis data yang digunakan adalah teknik Analisis Regresi Linear Berganda. Berdasarkan hasil analisis disimpulkan bahwa partisipasi penganggaran berpengaruh positif pada senjangan anggaran, asimetri informasi berpengaruh positif pada senjangan anggaran, ketidakpastian lingkungan berpengaruh negatif pada senjangan anggaran dan budget emphasis berpengaruh posititf pada senjangan anggaran Dinas Pemerintahan Kota Denpasar.
Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak Ni Ketut Lely Aryani Merkusiwati; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p26

Abstract

Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance. Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.
Pengaruh Manajemen Laba pada Nilai Perusahaan Sesudah Pergantian Chief Executive Officer (CEO) Ni Putu Sukma Astiti; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 23 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i01.p08

Abstract

Perusahaan harus mengoptimalkan nilai perusahaan untuk menarik minat kreditur maupun investor, namun kenyataannya optimalisasi nilai perusahaan selalu terganggu oleh konflik keagenan. Manajer memiliki informasi tentang perusahaan yang lebih lengkap, sehingga manajer mampu melakukan manajemen laba. Salah satu motivasi manajemen laba adalah pergantian Chief Executive Officer (CEO). Tujuan penelitian ini adalah untuk mengetahui pengaruh manajemen laba pada nilai perusahaan sesudah pergantian CEO pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2008-2016. Jumlah sampel dalam penelitian ini 32 perusahaan yang didapat dengan metode purposive sampling. Metode pengumpulan data penelitian ini adalah observasi non partisipan. Teknik analisis data yang digunakan adalah regresi linier sederhana. Hasil analisis menunjukkan bahwa manajemen laba dengan pola income decreasing saat tahun pertama sesudah pergantian CEO berpengaruh negatif dan signifikan pada nilai perusahaan, dan manajemen laba dengan pola income increasing saat tahun kedua sesudah pergantian CEO berpengaruh positif dan signifikan pada nilai perusahaan. Kata kunci: nilai perusahaan, manajemen laba, pergantian CEO.
Pengaruh Kecukupan Modal, Struktur Modal dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi Aurelia Gracella Purba; I Gst. Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p08

Abstract

Sektor perbankan merupakan sektor jasa yang berperan penting dalam pembangunan perekonomian. Tujuan utama bank adalah memperoleh profitabilitas. Profitabilitas merupakan salah satu indikator yang tepat untuk mengukur kinerja bank. Return On Asset mengukur kemampuan manajemen dalam memperoleh laba melalui total aset yang dimiliki. Penelitian ini bertujuan untuk menguji kemampuan risiko kredit memoderasi pengaruh kecukupan modal, struktur modal, dan ukuran perusahaan pada profitabilitas. Sampel dalam penelitian ini diambil berdasarkan metode non probability sampling dengan teknik purposive sampling pada sektor perbankan di Bursa Efek Indonesia periode 2012-2016.. Jumlah sampel yang diperoleh yaitu 130 observasian. Teknik analisis yang dilakukan adalah Moderated Regression Analysis. Berdasarkan analisis yang dilakukan, diperoleh kecukupan modal dan struktur modal tidak berpengaruh pada profitabilitas dan ukuran perusahaan berpengaruh positif pada profitabilitas. Hasil penelitian ini juga menunjukkan bahwa risiko kredit belum mampu memoderasi pengaruh kecukupan modal dan struktur modal pada profitabilitas dan risiko kredit memoderasi negatif pengaruh ukuran perusahaan pada profitabilitas.
Budaya Organisasi Memediasi Kualitas Penerapan Sistem Informasi Akuntansi dan Kepercayaan Teknologi Informasi Pada Kinerja Karyawan Luh Ayu Regita Pratami; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p08

Abstract

Computer-based accounting information system is important to be applied in BPR to produce information in the form of relevant, accurate and timely financial report. Sustainability and success of an organization can be seen from the performance dimilliki by employees. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable way. Organizations need to pay attention to factors that have an effect on employee performance. This study aims to determine the Effect of Quality of Accounting Information System Application and Trust of Information Technology on Employee Performance with Organizational Culture as Variable Mediasi.Teknik determination of the sample used is the technique of non probability sampling with purposive sampling method so that obtained sample of 90 samples. The data was collected by using survey method, which is distributing questionnaires to BPR employees in Gianyar Regency. The analysis technique used in this research is path analysis. The results showed that the quality of SIA application and IT trust influenced the organizational culture in BPR Kabupaten Gianyar. Organizational culture, Quality of SIA implementation and IT Trust influence on employee performance in BPR Kabupaten Gianyar. The quality of SIA implementation and IT belief through organizational culture has an effect on employee performance in Rural Bank of Gianyar. The results of this study can be used by subsequent researchers, as research materials in the field of science of organizational behavior or similar science. Keywords: Quality of accounting information system, it trust, employee performance, organizational culture
PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK, KEJELASAN TUJUAN, KEMAMPUAN TEKNIK PERSONAL PADA PENGGUNAAN SISTEM INFORMASI AKUNTANSI I Gusti Ngurah Hendra Santa Darmika; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p06

Abstract

The use of accounting information systems in current area agencies are increasingly being carried out in order to facilitate management of sources potential areas for regional development. a successful of system implementation not only determined at the sheer mastery of the oindividual skills, but the individual user behavior and factors of system largely determine successly of the system implementation. behavioral factors consist of training, top management suppor, and clarity of purpose. This research aims to test the influence of the training, top management support, clarity of purpose, and personal skills on the effectiveness use of accounting information system in the SKPD Office at Badung Regency.This research was conducted at the Office of the Inspectorate, the Regional Secretariat, the Secretariat of DPRD, BAPPEDA, Departement, Agency, Satuan Polisi Pamong Praja, and DPRD who are in SKPD Office at Badung Regency. This method using of data collection method survey with questionnaires, technique sampling in this study using random sampling techniques based on the considerations (purposive sampling). Analytical techniques used are multiple regression. This research results showed training, top of management support, clarity of accounting objectives, and the ability of influential positive personal technique on the effectiveness of use accounting information systems.To improve effectiveness of accounting information systems used, the top management should provide SKPD support materially or morally as well to intensive training for the ranks of staff so that they are motivated and increasingly adept at utilizing systems of accounting information. Keywords: Top of Management Support, Effectivity of Using AIS, Clarity of Purpose, Personal Technique.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol Putu Mira Ayu Ariswari; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p24

Abstract

The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverage, and management ownership on CSR disclosure with company size as a control variable. The number of samples is 48 observations using the nonprobability sampling method. The data collection method used is a nonparticipant observation method. The data analysis technique is multiple linear regression analysis. This study concludes that profitability and management ownership have a positive and significant effect. Meanwhile, leverage does not have aeffect on disclosure of CSR. The results of this study form the basis for management in increasing CSR disclosure for the sustainability of the company. Keywords : Profitability; Leverage; Management Ownership; Disclosure Of Corporate Social Responsibility.
Co-Authors Agus Erik Wistika Putra Alexandro Aditya Dewa Bharata Lameng Anak Agung Ayu Mas Bhuwaneswari Anak Agung Ayu Nopi Gayatri Anak Agung Gde Putu Widanaputra Astri Widhawati Aurelia Gracella Purba Deviana Sijabat EKA ARDHANI SISDYANI Gede Diatmika Putra Herlina Herlina I Dewa Ayu Ratih I Gede Candra Kusuma I Gede Krisna Dharma Putra I Gusti Agung Wita Bulandari I Gusti Ayu Made Reina Ary Saraswati I Gusti Ayu Mas Widhyawati I Gusti Ngurah Agung Suaryana I Gusti Ngurah Hendra Santa Darmika I Ketut Hardy Putra Ambri I Komang Sutrisna Adi Natha I Putu Gede Aditya Wiratama I Wayan Wahyudi Ida Ayu Ratih Manuari Ida Bagus Wiswa Netra Jovi Aryadi Joened kadek karmilayani karmila Kadek Kusuma Pardani Kadek Novita Cahyani Kadek Putri Prabandari Ketut Sintya Gita Prabasini Komang Bagus Surya Kepakisan Luh Ayu Marsita Dewi Luh Ayu Regita Pratami Luh Made Dwi Parama Yogi Luh Yuliskayani Made Agus Mahendra Putra Made Cahyadi Wiranata Kusuma Made Widi Artha Naniek Noviari Ni K.Lely Ary Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Ketut Suarni Ni Luh Made Galih Putri Saraswati Ni Made Dwi Ratnadi Ni Made Muliastari Rahayu Ni Nyoman Mira Miladeny Ni Putu Dewi Lisna Sulistyana Wati Ni Putu Dian Arsita Yanti Ni Putu Lola Ulianti Ni Putu Sukma Astiti Ni Wayan Piwi Indah Pratiwi Prof. Dr. Anak Agung Gede Agung,M.Pd . Putu Mira Ayu Ariswari Salma Triameliawati Yohanes Teofilus L. Mamu