Articles
<![CDATA[Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model ]]>
<![CDATA[Nyoman Yudha Astriayu Widyari]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v8i2.21746
<![CDATA[This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.]]>
<![CDATA[Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure? ]]>
<![CDATA[Maria Mediatrix Ratna Sari]]>;
<![CDATA[Putu Nokia Sustriani]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2023.v18.i01.p09
<![CDATA[This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sample in this study. This study uses a saturated sampling technique. Collecting data techniques by using questionnaires. Hypothesis analyzed using Structural Equation Model (SEM). The analysis results show that the whistleblowing system's effectiveness positively affects fraud disclosure, and the ewuh pakewuh culture negatively affects fraud disclosure. This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency or City Inspectorate throughout Bali. Keywords: fraud disclosure, whistleblowing system, and ewuh pakewuh culture]]>
<![CDATA[KINERJA KEUANGAN DAN EFISIENSI PROSES INTERNAL SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KAB. KLUNGKUNG ]]>
<![CDATA[Nyoman Trio Susandi]]>;
<![CDATA[I Ketut Budiartha]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[This research was conducted at the Rumah Sakit Umum Daerah (RSUD) Kabupaten Klungkung as one of the Satuan Kerja Perangkat Daerah (SKPD) that have implemented Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). This study examined the differences in performance of RSUD Kabupaten Klungkung before and after becoming PPK-BLUDs. This study uses secondary data such as financial performance and performance efficiency of internal processes, proxied by the performance of revenues, expenses, curent ratio, cash ratio, quick ratio, Bed Occupancy Ratio (BOR), Average Length of Stay (ALOS), Turn Over Interval ( TOI) and Bed Turn Over (BTO). Statistical testing using non-parametric statistical test of Kolmogorov-Smirnov, if the data is normally distributed then followed by paired sample t-test on each variable. The Results of testing the entire proxy using the Test paired sample t-test showed there was no difference of financial performance and the efficiency of internal processes before and after the implementation of the CO-BLUDs. This was caused by RSUD Kabupaten Klungkung management that has not been optimally implement the regulations set out in the Permendagri No. 61st on 2007. ]]>
<![CDATA[Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan ]]>
<![CDATA[Ni Kadek Ayu Asri Anggreni]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 11 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i11.p15
<![CDATA[The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.]]>
<![CDATA[Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak ]]>
<![CDATA[Made Ari Prihastini]]>;
<![CDATA[Bambang Suprasto Herkulanus]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v21.i02.p06
<![CDATA[The aim of this research is to analyze the market reaction on Indonesian Law no 11 2016 about Tax Amnesty. The market reaction is measured using abnormal return which happens in a company including the LQ45 index. To determine the sample, this research is using non probability sampling with purposing sampling technique. The data collection is done by observation non participant method. The analysis technique is Paired Sample t-test where the observation period is 7 days using SPSS tools. Based on the research, there is no reaction by the investors in the stock market regarding the tax amnesty law which is proven by there is no different in abnormal return before and after the announcement of tax amnesty law.]]>
<![CDATA[Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi ]]>
<![CDATA[I Kadek Yogi Anggara]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 9 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i09.p10
<![CDATA[This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL PADA AGRESIVITAS PAJAK ]]>
<![CDATA[Ni Putu Deiya Suprimarini]]>;
<![CDATA[Bambang Suprasto H]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to determine the effect of corporate social responsibility, quality audits, and institutional ownership on the tax aggressiveness. The population used is manufacturing companies listed on the Indonesian Stock Exchange 2013-2015 period by using purposive sampling to obtain about 99 samples data collected with nonparticipant observation. This study used multiple linear regression analysis with the results of the analysis are corporate social responsibility has significant negative effect on the tax agressiveness. Audits quality has significant positive effect on the tax agressiveness. Institutional ownership has no effect on the tax aggressiveness.]]>
<![CDATA[Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance ]]>
<![CDATA[I Made Aditya Nugrahitha]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i03.p14
<![CDATA[Tax Avoidance is an attempt to avoid taxes by using loopholes in the government tax regulations.This study is proposed to determine the relationship between profitability, leverage, corporategovernance, and executive character on tax avoidance. Tax avoidance measurement in thisresearch uses cash effective tax rate (CETR). CETR in question is cash used for financing the taxexpense divided by profit before tax. The research was conducted on companies incorporated inthe Corporate Governance Forum of Indonesia which was included in the rating of CorporateGovernance Perception Index (CGPI) and Indonesia Stock Exchange from 2011 to 2015 period.The number of samples obtained is 40 companies using purposive sampling. Multiple linearregression used as a technique in data analysis in this research. The results shows that profitabilitydoes not affect tax avoidance, leverage, corporate governance and executive character has apositive effect on tax avoidance.Keywords: tax avoidance, profitability, leverage, corporate governance, executive character.]]>
<![CDATA[Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Pande Gede Cahyana]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i02.p19
<![CDATA[Management of village funds is required to implement the principles of good governance and accountability. This study aims to describe the accountability of managing village funds in Peliatan Village, Gianyar. The selected informants are informants who are involved in village fund management consisting of the village head, village secretary, financial officer, planning officer and chairman of the BPD. The data analysis technique uses the Miles and Huberman model with an interpretive paradigm. The results of the study show that accountability for village fund management planning is carried out in a participatory and transparent manner. Accountability for the implementation of village funds is guided by the APBDes and carried out using the ngayah system. Accountability for the realization of village funds is reported to the Regent, PMD and the community. Information to the public is conveyed through regional heads, billboards, and social media. Keywords: Accountability; Management Village Fund.]]>
<![CDATA[PENGARUH PERSEBARAN DEWAN TWO TIER (DEWAN GABUNGAN) PADA NILAI PERUSAHAAN SEKTOR KEUANGAN ]]>
<![CDATA[Putu Cindy Wijaya]]>;
<![CDATA[Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Diversitas dewan memiliki berbagai macam definisi,salah satunya adalah sebagai distribusi perbedaan antara anggota dewan komisaris dan direksi yang terdiri dari individu dan karakteristik yang tersebar dalam suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh persebaran dewan two tier (dewan gabungan) pada nilai perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2008-2012. Sampel penelitian ini sebanyak 51 perusahaan yang memenuhi kriteria purposive sampling.Analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa diversitas gender berpengaruh positif pada nilai perusahaan, sedangkan diversitas kebangsaan asing, diversitas pendidikan formal, dan proporsi komisaris independen tidak berpengaruh pada nilai perusahaan.]]>
