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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Widya Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Muhasabatuna: Jurnal Akuntansi Syariah Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Indonesian Journal of Business Analytics (IJBA) Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research International Journal of Management Research and Economics INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI

I Ketut Yadnyana

Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali

Author-ID : 283995

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 96 Documents Claim Missing Document

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PENGARUH PEMAHAMAN PERPAJAKAN, KUALITAS PELAYANAN, KETEGASAN SANKSI PAJAK DAN PEMERIKSAAN PAJAK PADA KEPATUHAN WAJIB PAJAK PBB-P2 DENGAN TINGKAT PENDIDIKAN SEBAGAI PEMODERASI (Studi Empiris pada Dinas Pendapatan Kabupaten Jembrana) Ni Komang Ayu Harmawati; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.918 KB)

Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh pemahaman perpajakan, kualitas pelayanan, ketegasan sanksi pajak, dan pemeriksaan pajak pada kepatuhan wajib pajak PBB-P2 dengan tingkat pendidikan sebagai pemoderasi. Populasi penelitian ini adalah seluruh wajib pajak PBB-P2 sejumlah 122.955 wajib pajak. Teknik pengambilan sampel menggunakan Proportionate Stratified Random Sampling. Pengumpulan data menggunakan sumber data primer berupa kuesioner disusun dengan skala likert lima poin. Metode analisis yang digunakan adalah regresi linear berganda dan Moderated Regression Analysis. Uji kualitas data dalam penelitian ini menggunakan adalah uji validitas pearson Correlation dan uji reliabilitas menggunakan Cronbach Alpha. Uji hipotesis dalam penelitian ini menggunakan uji R², uji F, dan uji t. Hasil Penelitian ini menunjukkan bahwa variabel pemahaman perpajakan, kualitas pelayanan, ketegasan sanksi pajak dan pemeriksaan pajak berpengaruh positif pada kepatuhan wajib pajak PBB-P2. Hasil Penelitian juga menunjukkan bahwa tingkat pendidikan mampu memoderasi pengaruh variabel pemahaman perpajakan dan ketegasan sanksi pajak, namun tingkat pendidikan tidak mampu memoderasi kualitas pelayanan dan pemeriksaan pajak pada kepatuhan wajib pajak.

KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS Made Anggia Pramita Sukma; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.145 KB)

This research reveals comparability of value relevance and earnings management in the period Post-IFRS and Pre-IFRS. Value relevance of accounting information that used in this research is measured by earnings and book value using Ohlson method. Earnings management is measured by discretionary accruals using Modified Jones Model. Population in this research is all non-financial companies listed on the Indonesia Stock Exchange. This research takes four years of observation. The method of sample selection is purposive sampling. Chow test proves that listed companies engage in increase significantly of value relevance after full IFRS adoption. The results show a significant declining of earnings management after full IFRS adoption proved by paired sample t-test. It is suggested that further research add other variables such as conservatism and timely loss recognition.

Pengaruh Undang-Undang dan Peraturan Perpajakan, Kebijaksanaan Perpajakan, dan Administrasi Perpajakan pada Kepatuhan Wajib Pajak Koperasi di Denpasar I Ketut Yadnyana
SOCA: Jurnal Sosial Ekonomi Pertanian Vol. 10, No. 2 Juli 2010
Publisher : Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana Jalan PB.Sudirman Denpasar, Bali, Indonesia. Telp: (0361) 223544 Email: soca@unud.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8276.155 KB)

The Market Reaction to the Announcement of Large-Scale Social Restrictions I Gede Wahyu Indrawan; I Ketut Yadnyana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3807

The Indonesian government implements the PSBB policy, namely large-scale social restrictions. Thus, each industry may experience varying responsiveness depending on how restrictions affect the company and its sector. The sample is 625 companies and the data analysis technique uses one sample t-test and one-sample Wilcoxon sign-test. The results of the analysis show that there was a negative market reaction to the PSBB announcement in all sectors and the information was known to the public before it was announced. PSBB can hamper the business cycle, including hampered supply which results in production delays, low public purchasing power due to decreased sources of income due to activity restrictions. Investors can observe the government's steps in making policies to avoid the risks that may occur. Future research is expected to be able to conduct research using the IDX-IC sector classification.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FINTECH LENDING PADA GENERASI MILENIAL Ni Putu Aprilianti Tirta Dewi; I Ketut Yadnyana; Gerianta Wirawan Yasa; I Gde Ary Wirajaya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.05.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Loan-based fintech systems (fintech lending) allow users to apply for loans online and provide small loan interest, even some fintech lending frees users from loan interest. This study aims to obtain empirical evidence regarding the determinants of the use of fintech lending in the millennial generation amid the increasingly rapid development of digital technology-based information systems in various fields. This study uses a quantitative approach. The data used in this study is primary data, namely through a survey method to respondents who are millennials in the province of Bali with a total of 400 respondents spread across nine regencies/cities in the province of Bali obtained by purposive sampling technique. Furthermore, the data obtained were processed using the SEM-PLS statistical tool. The results show that the perceived benefits of fintech lending system users, economic benefits, transaction speed, and convenience have a positive effect on the use of fintech lending. Meanwhile, the perception of risk perceived by fintech lending users, financial risk, security risk, and operational risk has a negative effect on the use of fintech lending. The results of this study confirm the Theory of Reasoned Action (TRA) in terms of attitudes towards individual behavior on the influence of subjective norms and user acceptance of an information system that will affect individual interest in using information technology.

Pengaruh Kualitas Pembelajaran Keuangan dan Literasi Keuangan Terhadap Financial Self Efficacy Mahasiswa Akuntansi Nyoman Trisna Herawati; I Made Candiasa; I Ketut Yadnyana; Naswan Suharsono
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 2 No. 2 (2018)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v2n2.p115-128

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi financial self efficacy mahasiswa Program Studi Akuntansi (S1) di Bali yang dilihat dari kualitas pembelajaran keuangan dan literasi keuangan mahasiswa. Metode penelitian menggunakan rancangan kuantitatif dengan pendekatan ex post facto melalui teknik analisis jalur (path analysis). Data penelitian dikumpulkan melalui tes literasi keuangan dan kuesioner yang didistribusikan melalui metode purposive sampling. Sampel penelitian merupakan mahasiswa Akuntansi S1 yang duduk di semester IV dan VI sebanyak 182 responden. Hasil penelitian menunjukkan bahwa terdapat pengaruh langsung antara kualitas pembelajaran keuangan terhadap literasi keuangan. Demikian hanya literasi keuangan memiliki pengaruh langsung terhadap financial self efficacy mahasiswa. Namun hasil penelitian menemukan bahwa kualitas pembelajaran keuangan tidak memiliki pengaruh secara langsung terhadap financial self efficacy, sehingga dapat disimpulkan bahwa kualitas pembelajaran keuangan hanya memiliki pengaruh tidak langsung terhadap financial self efficacy melalui literasi keuangan. Hasil penelitian ini menunjukkan pentingnya meningkatkan kualitas pembelajaran keuangan tidak hanya untuk meningkatkan indeks literasi keuangan namun juga financial self efficacy mahasiswa.

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN MANAGERIAL ABILITY SEBAGAI VARIABEL MODERASI Dewa Ayu Mas Putriari Nusantari; Maria Mediatrix Ratna Sari; I Ketut Yadnyana; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This research was conducted on manufacturing companies listed on the IDX from 2015 to 2019 using secondary data namely the published financial statements of manufacturing companie. The method of determining the sample using purposive sampling technique, namely the type of sample selection with certain criteria, with the number of companies used as many as 168 companies. The data analysis technique used is panel data regression analysis. The implications of this research include two things which is theoretical implications and practical implications. Theoretical implications related to the contribution of this study to agency theory in which related to firm value, tax avoidance and managerial ability. The practical implications relate to the contribution of research to capital market participant regarding the factors that affect firm value which is tax avoidance and linking these variables to managerial ability in which explains management activities through the characteristic of managers. The results of the analysis show that tax avoidance has a negative effect on firm value, and managerial ability weakens the negative effect of tax avoidance on firm value of manufacturing companies listed on BEI

The Influence of Corporate Social Responsibility on Financial Performance with Profit Management as a Moderating Variable Made Ani Setia Wulan; Anak Agung Gede Putu Widanaputra; I Ketut Yadnyana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6029

The company's financial performance can be used as a benchmark that shows the company's condition in good or bad condition. Company performance can be increased by implementing corporate social responsibility. Earnings management arises due to the asymmetry between management and owners which provides opportunities for managers to act opportunistically.This study aims to obtain empirical evidence regarding the effect ofcorporate social responsibility on financial performance moderated by earnings management. The research sample is 68 manufacturing companies in the consumer goods industry sector which are registered in IndonesiaIndonesia stock exchangeperiod 2018-2019. The method of determining the sample, namely, purposive sampling method and data collection usingnon-participant observation method. Data analysis techniques usingModerated Regression Analysis (MRA) using Statistical Product and Service Solution (SPSS). Based on the results of the analysis, it shows that there is a positive and significant influence between CSR on the financial performance of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2019 period. The analysis of the moderating variables shows that earnings management cannot strengthen or weaken the relationship between CSR and financial performance. The implications of this research arecompanies need to formulate strategies in disclosing CSR. For potential investors and investors the results of this study can be used as material for consideration in making investment decisions through the disclosure of CSR information carried out by the company.

Faktor – Faktor yang Mempengaruhi Minat Menggunakan Aplikasi Akuntansi Berbasis Android pada UMKM Garry Wibowo; I Ketut Yadnyana
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 6 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i6.3902

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu pelopor dasar penggerak perekonomian masyarakat yang tangguh. UMKM kini dituntut untuk melakukan perubahan agar dalam persaingannya tidak mengalami ketertinggalan. Hal ini berlaku juga untuk UMKM yang dimiliki oleh mahasiswa FEB UNUD. Tujuan dari penelitian ini untuk mengetahui pengaruh ekspektasi kinerja, ekspektasi upaya, pengaruh social, dan kondisi yang memfasilitasi terhadap minat menggunakan aplikasi akuntansi berbasis android. Desain penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif yang berbentuk asosiatif. Data pada penelitian ini didapatkan dengan menggunakan kuisioner yang disebarkan kepada 35 anggota WIDA. Data yang dikumpulkan kemudian diolah menggunakan SPSS dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ekspektasi kinerja, ekspektasi upaya, pengaruh sosial, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap minat menggunakan aplikasi akuntansi berbasis android.

Pengaruh Independensi dan Kompetensi Auditor Internal Pada Kualitas Audit di LPD Kota Denpasar Kadek Ayu Radananda Sukmadewi; I Ketut Yadnyana
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 2 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.6068

This research aims to obtain empirical evidence regarding the influence of the independence and competence of internal auditors on audit quality in LPD Denpasar City. The sample selection technique in this research is non-probability sampling with a saturated sampling type. The total population and sample for this study were 35 LPDs with 105 respondents, but there was one incomplete questionnaire so the respondents used were 104 respondents. This research uses multiple linear regression analysis techniques with the help of the SPSS (Statistical Package for the Social Sciences) program. The results of this research indicate that the independence and competence of internal auditors have a positive effect on audit quality in LPD Denpasar City. The theoretical implication of this research is that it has confirmed that the theory of planned behavior (TPB) and attribution theory can empirically prove that independence and competence have a positive influence on audit quality in LPD Denpasar City. The practical implication of this research is to provide material for consideration and motivation to internal auditors, especially the Supervisory Body (Panureksa), in carrying out their audit duties more seriously, with honesty, independence and competence.

Co-Authors Ade Pratiwi Indasari Ajeng Asmi Mahaputeri Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Aulia Ayu Paramadina Ayunda Prihantini, Ni Putu Cempaka Dewi, Ni Wayan Christine Iryani Maamir Cokorda Bagus Darmawan Dewa Ayu Mas Putriari Nusantari Dewa Gede Agus Narayana Dewi, Anak Agung Sintia Garry Wibowo Gde Deny Larasdiputra Gde Sandita Nugraha Gerianta Wirawan Yasa Grace Sarabecca Madaline Manalu Gusman Saputra I Dewa Gede Dharma Suputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gde Ary Wirajaya I Gde Harmanta I Gede Aditya Pramana I Gede Wahyu Indrawan I Gede Yoga Yudiana I Gst Agung Bagus Adhi Damanik I Gst. Ngr Mayun Prabawalingga I Gusti Agung Ayu Intan Fatmayoni I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Wulan Pradnyadewi I Gusti Putu Adi Diatmika I Kadek Dwi Agastya I Ketut Sujana I Komang Agus Julianto I Made Candiasa I Nyoman Suparta I PUTU SUDANA I Putu Sudana I Wayan Ramantha I Wayan Swastika Yuda Bramantha Ida Ayu Komang Tiara Pratistha Sari Ida Bagus Putra Astika Ida I Dewa Gede Paramarta Widnyana Indah Christina Carbaja Jaeng, Theresa Yuliana K. Budiartha Kadek Agus Yogi Arta Kadek Ayu Radananda Sukmadewi Kadek Ririn Sinthya Dewi Kadek Rosita Dewi Indra Pratiwi Karina Pravita Ketut Nadia Anjani Putri Luh Komang Merawati Lukyta Saraswati Made Anggia Pramita Sukma Made Ani Setia Wulan Made Heny Urmila Dewi Made Yenni Latrini Made Yunita Chandra Dewi Maheswari, Ida Ayu Diah Karina Maria M Ratna Sari, Maria M Ratna Maria Meiatrix Ratna Sari Naswan Suharsono Ni Gusti Ayu Ratih Anjelika Ni Kadek Indah Selvia Dewi Ni Kadek Lisa Rosita Komala Dewi Ni Kadek Listiani Ni Kadek Winda Ardiyani Ni Ketut Rasmini Ni Komang Abdi Tri Astini Ni Komang Ayu Harmawati Ni Luh Gede Santhi Kartikasari Ni Luh Nyoman Nitiari Ni Luh Putu Ratna Wahyu Lestari Ni Made Adi Erawati NI MADE ADI ERAWATI Ni Made Ayu Nita Adiyantari Ni Made Dwi Ratnadi Ni Made Dwi Umidyathi Karang Ni Made Puspa Pawitri Ni Made Wasasih Ni Made Werin Sarastyarini Ni Made Widyasari Ni Nyoman Ramdiani Ni Putu Aprilianti Tirta Dewi Ni Putu Ary Wulandari Ni Putu Ayu Ista Satiari Ni Putu Ayunda Prihantini Ni Putu Dewi Ariasih Ni Putu Nanda Ayunika Ni Putu Sri Harta Mimba Ni Putu Sumi Dyastari Ni Putu Widhi Gita Purana Dewi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Sukma Kartika Dewi Ni Wayan Supriyanti Nyoman Djinar Setiawina Nyoman Sutrisna Dewi Nyoman Trisna Herawati Nyoman Yudhi Hartawan Putu Agus Ardiana Putu Ardia Cahayanti Putu Sri Ariandani Putu Yoga Artanaya Sheryl Yuliana Senjaya Sudarsana Arka Sunitha Devi Surianingsih, Kadek Viona Rizqi Amelia Wayan Putra Valentino Anggara Wirastuti, Anak Agung Ayu Daranita Yogantara, Komang

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