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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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STRATEGI SEGMENTASI WAJIB PAJAK KENDARAAN BERMOTOR DAN BBNKB DALAM UPAYA MENGOPTIMALKAN PAD Putu Priancaya; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 9 No 3 (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

Local tax and local retribution are local income sources. It is an original local government that have authority to conduct pick up and management of vehicle tax (PKB) and tax to transfer ownership (mutation) especially acceptance of tax for this result, it is one of potencial acceptance source in order to improve local income at each regency level or city. Amount of PKB acceptance and BBNKB as tax acceptance source for the result can be said significant for Denpasar city. But this amount not yet standard to conduct monitoring and evaluation of tax payer, especially from PKB and BBNKB taxpayer either individually or corporation. Remind of traffic access have been not adequate. The study aims to find out of strategy for PKB and BBNKB segmentation in optimalization of local tax (PAD) acceptance of Denpasar city.This study was used case study, and using descriptive qualitative approach. Object in this study were local origin income (PAD), vehicle tax (PKB) and Mutation tax (BBNKB) in Denpasar city. This study were used primary and secondary data. Technique of data analysis was used descriptive qualitative. The result shows that the strategy can be conducted by the local government in this case, the income service as the authority to pick up the tax through Samsat (UPTD) Denpasar can improve acceptance of PKB and BBNKB through (1) Tightening of sanction, (2) improve of tax administration system.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR I Gusti Ayu Cahya Maharani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 9 No 2 (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

Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, the corporate governance, profitability and executive characteristics. This research was conducted at the companies listed on the Stock Exchange in the observation period 2008-2012. Sampling method used was purposive sampling method with a sample of 37 companies during the observation period of 5 years in a row for a total of 159 samples. Based on the results of multiple linear regression analysis, the results showed that the variables that affect negatively the proportion of commissioners, quality audit, the committee audit, and ROA, while the positive effect on the company's risk of tax avoidance that do manufacturing companies listed in Indonesia Stock Exchange observation period 2008-2012.
Corporate Social Responsbility Sebagai Pemoderasi Pengaruh Komponen Good Corporate Governance Terhadap Profitabilitas Made Kusuma Rahardi Putra; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 27 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.v27.i01.p05

Abstract

The purpose of this study was to determine the effect of the component of good corporate governance on profitability by moderating corporate social responsibility. The location of this research is the State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange during the period 2013-2015. The number of observation samples over a period of 5 years is 50 with the sampling method used is non probability sampling with a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study shows that institutional ownership and independent board of commissioners have a positive and significant effect on profitability while the audit committee has no effect on profitability. The moderating corporate social responsibility variable weakens the relationship of institutional ownership to profitability, and corporate social responsibility is not a moderating variable on the relationship between independent commissioners and audit committees on profitability. Keywords: Good corporate governance, corporate social responsiveness, profitability
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK Ida Ayu Trisna Yudi Asri; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 16 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 use of self asscessment system in Indonesia to deliver benefits taxpayer to calculate the taxable income to minimum. One of the actions taken by taxpayers to reducing or minimizing duty tax carefully to take advantage loopholes of tax law. This research has a purpose analyzed and verify about proportion of independent directors, presence of audit committee, executive risk preferences and firm size on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The sample is determined by utilizing purposive sampling technique therefore as many as 159 of observation sample was obtained. The data observed with multiple linear regression analysis method. Results show that presence of audit committee, executive risk preferences and firm size has effect on tax avoidance. While proportion of independent directors did not has effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI SKPD KABUPATEN KARANGASEM BALI Desak Made Ayu Pradnya Puspitha; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 21 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

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai faktor-faktor yang mempengaruhi senjangan anggaran di SKPD Kabupaten Karangasem Bali. Populasi dalam penelitian ini adalah seluruh SKPD di Kabupaten Karangasem yaitu sebanyak 40 SKPD. Sampel yang digunakan dalam penelitian ini ditentukan dengan menggunakan metode sampel jenuh, yaitu sebanyak 40 sampel. Responden penelitian ini adalah kepala SKPD, kepala sub bagian keuangan, dan kepala sub bagian penyusunan program, evaluasi dan pelaporan dari masing-masing SKPD, sehingga jumlah responden keseluruhan sebanyak 120 responden. Metode pengumpulan data yang digunakan adalah metode survei dengan instrumen kuesioner. Hasil dari kuesioner penelitian ini diukur dengan menggunakan skala likert. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa anggaran partisipasi, informasi asimetri, penekanan anggaran, dan kompleksitas tugas, berpengaruh positif dan signifikan pada senjangan anggaran sementara komitmen organisasi, dan kejelasan sasaran anggaran berpengaruh negatif dan signifikan pada senjangan anggaran. Kata kunci: anggaran, senjangan anggaran, SKPD
PENGARUH KONDISI EKONOMI, KONDISI PASAR MODAL DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM Kadek Agus Pradipta; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 13 No 2 (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

Stock return is the rate of return expected by an investor when investing in shares in a particular company. Level stock returns are well supported by several factors, including factors of economic conditions, factors of capital market conditions and financial performance. The purpose of this study was to determine the condition of the economy, capital markets and financial performance on stock returns in manufacturing companies in Indonesia Stock Exchange 2011-2013 period. Total sample of companies that are used by 21 companies. Data collected through secondary data. Theianalysis techniqueiused is factor analysis and multipleilineariregression. Partially, it can be seen that the variable inflation and significant positive effect, IHGS JCI negative and not significant, the Current Ratio variable effect is not significant, effect on Equity Ratio variable positive and significant and variable Eearning per Share positive and significant effect on stock return variables.
KEPUASAN KERJA SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH Ni Gusti Ayunda Ratna Mentari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 17 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 study was to determine the influence of budget participation to managerial performance of local government official with job satisfaction as a moderating variable. Respondents of this research is the Head of Department, Head of Section, and Head of the respective offices in the Badung regency SKPD. The sampling technique was used of purposive sampling. Data collected by using a questionnaire that was distributed as many 96 pieces and return a questionnaire which still numbered 96. Data analysis technique used by Moderated Regression Analysis (MRA). Based on the result of the analysis showed that the budget participation has positive effect on the performance of local government officials and job satisfaction has positive effect among budget participation to managerial performance of local government official.
Pengaruh Tekanan Eksternal, Pengendalian Internal, Ketidakpastian Lingkungan dan Komitmen Organisasi Pada Penerapan Transparansi Pelaporan Keuangan Komang Ayu Tri Wintari; Ketut Alit Suardana
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.p28

Abstract

In the current era of regional autonomy, transparency regarding government financial management is essential. The community hopes that regional autonomy creates the efficiency and effectiveness of local resource management, and creates space for the people to participate in the development process. This study aims to obtain empirical evidence about the influence of external pressure, internal control, environmental uncertainty and organizational commitment on the implementation of transparency of financial reporting Organization of Regional Devices. Data collection method in this research is the use of questionnaire survey. Sample collection using Purposive sampling. The number of respondents who participated in the filling questionnaire were 90 respondents. The collected data is processed by using multiple linear regression analysis. The results of this study indicate that external pressure, internal control, environmental uncertainty and organizational commitment have a significant positive effect on the transparency of financial reporting. Keywords: External pressure, internal control, environmental uncertainty, organizational commitment, transparency of financial reporting.
Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi Made Irna Wikanadi; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 26 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.v26.i01.p30

Abstract

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance
PENGARUH BIAYA OPERASIONAL-PENDAPATAN OPERASIONAL, PERTUMBUHAN ASET DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSET Candra Sudha Adnyana; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 14 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

Return On Asset is one of the ratios that are very important for any financial institution or company as it relates to sustainable and stability of any financial institution or company. In addition, to measure the company's ability to generate profits from investing activities. To generate high profit in each period, the company needs to consider all the factors that may affect the return on assets. The purpose of this study was to determine the effect of operational cost in operating income, the growth of assets and non-performing loans to partially return on assets. Research was conducted on Credit Institutions village in Buleleng. Data collected by means of documentation. Data analysis technique used is multiple linear regression. Based on the results of analysis show that the operating costs-operating income and non-performing loans significantly influence the return on assets. As for asset growth seignifikan no effect on return on assets.
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