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All Journal Juara: Jurnal Riset Akuntansi E-JURNAL AKUNTANSI
Ketut Alit Suardana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI PENGARUH PERENCANAAN PAJAK PADA NILAI PERUSAHAAN Happy Apsari Kusumayani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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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Abstract

Knowing that tax planning an affect firm value that listed at manufacturing companies  on period 2011 - 2014 with moderating variable that is managerial ownership and institutional ownership is the aims of this research. Total sample of this research has 80 observati that choosen by applying non probability method and purposive sampling technique. Linear regression and Moderated Regression Analysis (MRA) can used in analyzing the data in this research. Based of the result of a second analysis founded so that the conclusion of this research that is : 1)  tax planning has a negative influence on firm value of manufacturing; 2) managerial ownership is able to weaken the negative influence of tax planning on firm value of manufacturing; and 3) institutional ownership unable to moderated the influence of tax planning on firm value of manufacturing.
Budaya Organisasi Sebagai Pemoderasi Pengaruh Good Corporate Governance pada Kinerja Keuangan Bank Pembangunan Daerah Bali Bella Elba Soraya; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 23 No 3 (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.i03.p30

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh prinsip-prinsip good corporate governance pada kinerja keuangan BPD Bali, serta untuk mengetahui dan menganalisis kemampuan budaya organisasi dalam memperkuat pengaruh prinsip-prinsip good corporate governance pada kinerja keuangan BPD Bali.Penelitian ini dilakukan di BPD Bali Pusat, Renon. Jumlah sampel yang diperoleh yaitu 50 orang karyawan dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria tertentu. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi, kuesioner, dan wawancara. Teknik analisis data yang dilakukan adalah analisis Moderated Regression Analysis (MRA).Berdasarkan analisis yang dilakukan, diperoleh prinsip-prinsip good corporate covernance berpengaruh positif pada kinerja keuangan perusahaan. Hasil penelitian ini juga menunjukkan bahwa budaya organisasi memperkuat hubungan prinsip-prinsip good corporate governance pada kinerja keuangan. Katakunci: Budaya organisasi, prinsip-prinsip good corporate governance, kinerja keuangan, BPD Bali, penelitian.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-Lain Pendapatan Daerah yang Sah pada Belanja Daerah Ni Made Arni Asari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 25 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.v25.i02.p03

Abstract

The purpose of this study is to determine the effect of local revenue, balance funds and other legitimate local revenue on regional expenditure. This research was conducted in Badung Regency Government. Determination of the sample using purposive sampling technique through certain criteria so that obtained sample of 60 samples. The analysis technique used in this research is multiple linear regression and hypothesis test using t-statistic to test partial regression coefficient and f-statistic to test the feasibility of research model with significance level 5%. In addition, the classical assumption test included normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of the analysis show that local revenues, equity funds and other legitimate local revenue simultaneously have a positive effect on local spending. local revenue, balance funds and other income. Keywords: Rregional expenditure, local revenue, balancing fund
PENGARUH PAJAK DAERAH PADA PENDAPATAN ASLI DAERAH DI KOTA DENPASAR Ni Made Marita; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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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Abstract

The purpose of this research is to find out and get information about the influence of local tax revenue to local revenue contribution in volatility environment. This research was conducted in the Department of Revenue of Denpasar by using series data (times series) quarterly from 2009 to 2013. The data was collected through structured interviews, observation participation study documentation. The analysis technique used is the contribution analysis multiple linear regression. The results showed that local tax revenue is taxes hotels, restaurants, entertainment, advertising, and street lighting tax and sigifikansi positive effect on revenue as the dependent variable in a volatile environment.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP TIMELINESS PELAPORAN KEUANGAN: PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA Komang Ratna Widyaswari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 6 No 1 (2014)
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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Abstract

  ABSTRAK Komite audit memiliki peran penting dalam memastikan reabilitas serta relevansi dari laporan keuangan di perusahaan. Salah satu tanggung jawab terpenting dari komite audit adalah untuk mengawasi jalannya pembuatan laporan keuangan yang termasuk memastikan ketepatwaktuan pelaporan keuangan perusahaan. Penelitian ini menguji hubungan antara karakteristik Komite Audit dengan timeliness pelaporan. Karakteristik komite audit diukur dengan beberapa variabel, yaitu independensi komite audit, jumlah keanggotaan komite audit, frekuensi rapat komite, dan pengalaman komite audit bekerja di Kantor Akuntan Publik. Penelitian ini juga mengontrol beberapa variabel yaitu ukuran perusahaan,  debt to equity, ukuran Kantor Akuntan Publik dan jenis industri. Sebanyak 182 perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) menjadi sampel dan sudah diseleksi dengan kriteria purposive sampling. Hasil penelitian ini menunjukkan bahwa karakteristik komite audit yang diukur dengan independensi komite audit, jumlah keanggotaan komite audit, frekuensi rapat komite, dan pengalaman komite audit bekerja di Kantor Akuntan Publik tidak ada yang mampu mempengaruhi timeliness pelaporan keuangan suatu perusahaan. Kata kunci: komite audit, pelaporan keuangan, timeliness.
KOMITMEN AUDITOR SEBAGAI PEMODERASI PENGARUH PENGALAMAN PADA KUALITAS AUDIT Ida Ayu Dwi Laksmi Pratiwi; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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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Abstract

Auditor's experience is one of factors identifying errors in the analytical process. Who have more experience on the financial statements would be able to provide a reasonable explanation for the error client's financial statements and impact on audit quality. In reality, experienced auditor can also make fraud. This is thought to be influenced by the auditor's commitment. This study was conducted to determine the effect of auditor experience on audit quality and auditor’s commitment as a moderating influence. Population was all auditors working in the KAP. Sampling technique used purposive. The analytical method used is ordinary least squares and MRA. From this research it was found that the auditor's experience a positive effect on audit quality, commitment organization is not able to moderate relationship of experience in audit quality. Professional commitment is able to strengthen relationship of experience in audit quality.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN SELF EFFICACY, DESENTRALISASI, DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Putu Medha Yanti; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 11 No 1 (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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Abstract

The purpose of a company can be realized if there is capability of professional managers. One of the tools used to assess the performance is to look at the level of the liveliness of the managers or budget participation of employees. The aim of this research is to determine the effect of budgeting participation on managerial performance with self efficacy, decentralization, and organizational culture as the moderating. Object of the research has done at BPR in Denpasar city for fiscal year 2014, by purposive sampling method and  moderate regression analysis. The results showed negative effect of budgeting participation on managerial performance and self efficacy, decentralization, and organizational culture increase our relationships.
PENGARUH PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK DAN KEADILAN SISTEM PERPAJAKAN PADA KEPATUHAN PAJAK Meli Dhana Yanti; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 20 No 2 (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.v20.i02.p23

Abstract

Indonesia masih memiliki masalah mengenai kepatuhan wajib pajak. Kepatuhan pajak merupakan fenomena yang sangat kompleks dilihat dari banyak persepektif. Untuk menciptakan wajib pajak patuh diperlukan kemauan dari dalam wajib pajak untuk patuh pada peraturan perpajkan dan juga didasarkan atas persepsi masyarakat kepada iklim perpajakan. Faktor-faktor yang mempengaruhi kepatuhan pajak antara lain yaitu persepsi wajib pajak mengenai penggelapan pajak dan keadilan sistem perpajakan. Terdapat hubungan antara dua variabel tersebut, dimana jika keadilan sistem perpajakan yang menyimpang dan dengan ditujukan melalui kasus-kasus pajak seperti penggelapan pajak maka akan menimbulkan persepsi dari wajib pajak untuk tidak patuh dalam perpajakannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh persepsi wajib pajak mengenai penggelapan pajak dan keadilan sistem perpajakan mengenai kepatuhan pajak di Kantor Pelayanan Pajak (KPP) Pratama Badung Selatan. Penentuan sampel penelitian ini menggunakan metode purposive sampling dengan responden dalam penelitian ini berjumlah 100 wajib pajak orang pribadi. Teknik analisis yang dilakukan adalah analisis regresi linier berganda dengan program SPSS 16.0. Berdasarkan hasil analisis, persepsi wajib pajak mengenai penggelapan pajak dan keadilan sistem perpajakan berpengaruh positif dan signifikan pada kepatuhan pajak. Semakin berjalan dengan baik sistem perpajakan yang mengedepankan rasa keadilan bagi wajib pajak maka penggelapan pajak akan berkurang sehingga kepatuhan perpajakan akan semakin meningkat.
PENGARUH VARIAN NILAI SAHAM, KEPEMILIKAN PUBLIK, DAN DEBT TO EQUITY RATIO PADA PRAKTIK PERATAAN LABA Rizky Anggriawan Susanta Putra; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 15 No 3 (2016)
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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Abstract

The income smoothing and the factors that influence it is very important in order to avoid asymmetries of information and a medium toassess the performance management of a company. There are several factors that influence the practice of income smoothing variance value of the shares, public ownership, and debt toequity ratio. The population in this study are all companies listed on the Indonesia Stock Exchange during 2010-2013. The population in this study are all banking companies listed in Indonesia Stock Exchange during 2010-2013. The number of samples used in this study is the 128th. Data analysis techniques used to solve these problems is the multiple regression analysis. Based on the results of analysis known that public ownership and debt to equity ratio influence the practice of income smoothing manufacturing company in Indonesia Stock Exchange during 2010-2013.While variance value of the shares does not influence the practice of income smoothing manufacturing company in Indonesia Stock Exchange during 2010-2013.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Pada Reputasi Perusahaan Manufaktur Yunda Kapita; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 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.v24.i02.p14

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris dan untuk menganalisis tentang Pengaruh pengungkapan Corporate Social Responsibility dan Good Corporate Governance pada Reputasi Perusahaan Manufaktur. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2014-2016 sebanyak 144 perusahaan. Penentuan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel tidak acak atau dengan kriteria tertentu, berdasarkan kriteria pemilihan sampel yang digunakan maka perusahaan yang memenuhi kriteria adalah sebanyak 49 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility dan Good Corporate Govenance secara signifikan berpengaruh pada reputasi perusahaan sebesar 74,40 %, sedangkan sisanya sebesar 25,60 % dijelaskan oleh faktor-faktor lain.Hasil penelitian menunjukkan bahwa Corporate Social Responsibility secara signifikan berpengaruh positif pada reputasi perusahaan. Semakin baik pengungkapan Corporate Social Responsibility dalam perusahaan maka akan cenderung meningkatkan reputasi perusahaan. Hasil penelitian ini juga menunjukkan bahwa Good Corporate Governance secara signifikan berpengaruh positif terhadap reputasi perusahaan. Semakin tepat tata kelola Good Corporate Governance dalam perusahaan maka akan cenderung meningkatkan reputasi perusahaan.
Co-Authors Andhika Fajar Iskandar Annys Asrofah Setiyoso Bella Elba Soraya Candra Sudha Adnyana Desak Made Ayu Pradnya Puspitha Dessy Ulfa Wulandari Happy Apsari Kusumayani I DEWA NYOMAN WIRATMAJA I Gusti Ayu Agung Mirah Sanjiwani I Gusti Ayu Cahya Maharani I Gusti Bagus Darmaningtyas I Gusti Ngurah Ariyanatha I Made Dwi Harmana I Made Gaura Hari Jaya I Rai Kevin Agustia Chrisnawan Ida Ayu Dewi Widnyani Ida Ayu Dwi Laksmi Pratiwi Ida Ayu Kade Trisia Andayani Ida Ayu Trisna Yudi Asri Ida Bagus Brahmanda Kumala Diva Ida Bagus Dharmadiaksa Kadek Agus Pradipta Kadek Geyong Aditya Gumiyar Kadek Pipit Winarsih Komang Ayu Tri Wintari Komang Ratna Widyaswari Lini Novita Dewi Luh Sri Isa Dewi Jayanti Made Irna Wikanadi Made Kusuma Rahardi Putra Made Linda Lestari Maria Karlina Marselin Nabor Meli Dhana Yanti Ni Gusti Ayunda Ratna Mentari Ni Kadek Dwi Nana Ulan Noviani Ni Kadek Intania Kesumasari Ni Kadek Okta Yasi Katini Ni Ketut Apriliawati Putra Ni Luh Putu Armi Widnyani Ni Made Arni Asari Ni Made Marita Ni Made Sarasita Novi Paramartha Ni Putu Yulia Antari Ni Wayan Dhevi Sukma Dewi Putu Ayu Bella Febryanti A Putu Medha Yanti Putu Priancaya Putu Raheka Pertami Risma Dewi Rizky Anggriawan Susanta Putra Yunda Kapita