Articles
<![CDATA[Pengaruh Human Capital Pada Nilai Perusahaan Dengan Corporate Governance Sebagai Varibel Pemediasi ]]>
<![CDATA[Kadek Virna Purwita Sari]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 2 (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.v24.i02.p17
<![CDATA[Perusahaan mempunyai tujuan utama untuk meningkatkan kesejahteraan pemegang saham dengan memaksimalkan nilai perusahaan, dengan adanya sumber daya (human capital) yang baik dalam perusahan. Penerapan good corporate governance yang sesuai dengan aturan yang berlaku akan memberikan peningkatan kinerja perusahaan (human capital) dan akan berdampak langsung pada peningkatan nilai perusahaan. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh human capital pada nilai perusahaan melalui corporate governance sebagai pemediasi pada tahun 2009-2016. Metode penentuan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Jumlah perusahaan yang memenuhi kriteria adalah 8 perusahaan dengan 136 pengamatan. Pengumpulan data dilakukan dengan metode observasi non partisipan. Teknik analisis data yang digunakan yaitu uji analisis Path. Hasil pengujian tidak menunjukkan bahwa corporate governance mampu memediasi pengaruh human capital pada nilai perusahaan. Kata kunci:Nilai Perusahaan, Human Capital, Corporate Governance.]]>
<![CDATA[PENGARUH TANGGUNG JAWAB MORAL, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING PADA KEPATUHAN PELAPORAN WAJIB PAJAK ]]>
<![CDATA[Anak Agung Inten Yulitasari]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 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.v20.i02.p18
<![CDATA[Pajak merupakan penyumbang pendapatan Negara terbesar dalam pembiayaan pembangunan nasional. Salah satu cara yang dapat dilakukan agar pendapatan nasional dapat meningkat, yakni dengan meningkatkan kepatuhan pelaporan yang saat ini masih dirasa kurang. Tujuan penelitian ini untuk mengetahui pengaruh tanggung jawab moral, sanksi perpajakan dan penerapan sistem E-Filing pada kepatuhan pelaporan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur. Metode yang digunakan dalam penelitian ini adalah non probability sampling dengan teknik purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan kualitatif. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar dan tergolong Wajib Pajak Efektif di Kantor Pelayanan Pajak Pratama Denpasar Timur. Metode pengumpulan data melalui kuesioner yang telah disebar kepada 100 responden yang telah memenuhi kriteria dan data yang dipublikasi melalui website ataupun dari Kantor Pelayanan Pajak Pratama Denpasar Timur dan selanjutnya data dianalisis menggunakan teknik analisis regresi linier berganda. Hasil pengujian dalam penelitian ini menunjukkan bahwa tanggung jawab moral berpengaruh positif pada kepatuhan pelaporan Wajib Pajak Orang Pribadi. Sanksi perpajakan berpengaruh positif pada kepatuhan pelaporan Wajib Pajak Orang Pribadi. Penerapan sistem E-Filing berpengaruh positif pada kepatuhan pelaporan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur.]]>
<![CDATA[INTEGRITAS SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Winda Asri Ayuni]]>;
<![CDATA[Bambang Suprasto Herkulanus]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
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 complexity of the audit is one of the things that is often experienced by auditors in performing audit tasks. The purpose of this study is to determine the effect of task complexity on the quality of the audit and determine the integrity as a moderating influence on the quality of the audit task complexity. This research was conducted at the KAP in Bali and East Java. The data used in this study are primary data obtained by distributing questionnaires directly to the respondent. The samples used in this study amounted to 49 obtained by using purposive sampling method. Data analysis techniques used in this study are Moderated Regression Analysis (MRA). The results of this study stated that the complexity of the task negative effect on audit quality and integrity can moderate (weaken) the effect of the complexity of the task to audit quality.]]>
<![CDATA[Pengaruh Konservatisme Dan Investment Opportunity Set (IOS) Terhadap Kualitas Laba dengan Kepemilikan Manajerial Sebagai Pemoderasi ]]>
<![CDATA[Putu Astri Yunita]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 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.v24.i03.p10
<![CDATA[This study examines the influence of conservatism and investment opportunity set (IOS) on earnings quality with managerial ownership as a moderating variable in manufacturing firms listed on the Indonesia Stock Exchange. The purpose of this study is to determine (1) the influence of conservatism on the quality of profit, (2) the effect of investment opportunity set on earnings quality, (3) managerial ownership moderate conservatism on earnings quality, (4) managerial ownership moderate investment opportunity set on earnings quality. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange period of observation 2013-2015. The number of samples of this study is 63 companies with 189 observational data. Sampling in this research using non probability method with purposive sampling technique that is by using certain criterion for sample selection. Data analysis techniques in this study using moderated regression analysis (MRA). The results showed that conservatism had a positive effect on earnings quality, while investment opportunity set had negative effect to earnings quality. This study is unable to prove managerial ownership moderate the influence of conservatism and investment opportunity set on earnings quality Keywords: conservatism, investment opportunity set, earnings quality, managerial ownership]]>
<![CDATA[Pengaruh Tingkat Kesehatan Bank dan Corporate Social Responsibility pada Nilai Perusahaan Perbankan ]]>
<![CDATA[Ni Wayan Anggarsini]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (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.v25.i02.p19
<![CDATA[The strategic function of the banking sector in the country's economic development requires banks to always maintain their firm value. This study aims to obtain empirical evidence of the effect of bank health level proxied by credit risk, good corporate governance, earnings and capital and corporate social responsibility on firm value of bank. The population used is all banking companies listed on the Stock Exchange in 2012-2015 as many as 41 companies. The sample of the research is 22 companies by using nonprobability sampling method, that is purposive sampling technique. Data analysis technique used in this research is multiple linear regression analysis. The results of this study is show that good corporate governance, earnings and capital have a positive effect on firm value of bank. Credit risk is not proven to have a negative effect on firm value of bank and corporate social responsibility is not proven to have a positive effect on firm value of bank. Keywords: bank health level, corporate social responsibility, firm value, banking]]>
<![CDATA[KECERDASAN SPIRITUAL SEBAGAI PEMODERASI PENGARUH LOCUS OF CONTROL INTERNAL DAN GAJI AUDITOR PADA KINERJA AUDITOR ]]>
<![CDATA[Anak Agung Putri Santikawati]]>;
<![CDATA[Bambang Suprasto Herkulanus]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
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 study aims to investigate the influence of internal locus of control and payroll auditor in the performance of auditors with spiritual intelligence as a moderating variable. This research was conducted on a public accounting firm in Bali in 2016. The number of samples taken 63 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). This study successfully demonstrated the internal locus of control and payroll auditor positive effect on the performance of auditors. This study also shows the relationship of spiritual intelligence strengthen internal locus of control on the performance of auditors. The test results by the spiritual intelligence moderation between auditor salary showed spiritual intelligence means to weaken the relationship between payroll auditor in the performance of auditors.]]>
<![CDATA[Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Ni Made Suryani]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p11
<![CDATA[This study aims to determine the effect of village apparatus competence, organizational commitment, clarity of budget targets on the accountability of village fund management. The sample of this research was 30 villages in Buleleng Regency with the number of respondents as many as 120 people. The method of determining the sample using purposive sampling method and data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The test results of this study indicate that the competence of village officials, organizational commitment, and clarity of budget targets have a positive influence on the accountability of village fund management. The results of this study prove empirically that the stewardship theory and compliance theory have been confirmed and are able to explain the effect of village apparatus competence, organizational commitment, and clarity of budget targets on accountability of village fund management. Keywords: Village Apparatus Competence; Organizational Commitment; Clarity of Budget Targets; Accountability.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak dengan Voluntary Disclosure Sebagai Variabel Pemoderasi ]]>
<![CDATA[Ni Putu Pradnyawati]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 2 (2019) ]]>
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.2019.v26.i02.p11
<![CDATA[The study was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Determination of the sample using non probability sampling method with purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis it was found that audit quality had a negative effect on tax aggressiveness. This explains that audit quality is able to monitor the actions of tax aggressiveness. The better the audit quality of a company, the lower the tax aggressiveness. Three other tests were unable to prove the hypothesis that public ownership negatively affected tax aggressiveness, voluntary disclosure can strengthen the influence of audit quality on tax aggressiveness, and voluntary disclosure can strengthen the influence of public ownership on tax aggressiveness. Keywords: audit quality, public ownership, voluntary disclosure, tax aggressiveness]]>
<![CDATA[Leverage, Kepemilikan Manajerial, Kinerja Lingkungan dan Nilai Perusahaan: Studi Empiris pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Ida Ayu Widhi Rismayanti]]>;
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p05
<![CDATA[A good company value is more than just a high level of profit achievement. The use of debt, some of the shares owned by management, and the company's performance in relation to its environment all have the potential to increase firm value. The purpose of this study is to empirically test the effect of leverage, managerial ownership, and environmental performance on firm value. The research population for this study is PROPER participating manufacturing companies that are listed on the Indonesia Stock Exchange between 2017 and 2019. Purposive sampling is a method of determining the sample. Multiple regression analysis was used as the analysis technique. According to the findings of this study, leverage, managerial ownership, and environmental performance can all increase firm value. Keywords: Leverage; Managerial Ownership; Environmental Performance; Firm Value.]]>
<![CDATA[Pengaruh Independensi Auditor, Pemahaman Good Governance dan Self Efficacy Terhadap Kinerja Auditor Pada KAP Bali ]]>
<![CDATA[Ida Bagus Widya Kirana]]>;
<![CDATA[H. Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 3 (2019) ]]>
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.2019.v27.i03.p08
<![CDATA[This study aims to examine the effect of auditor independence, understanding good governance and self efficacy on auditor performance. This research was conducted at the Public Accountant Office in Bali in 2018. The number of samples taken was 69 auditors who were willing to participate in this study. The sample in this study was determined by purposive sampling method. Data is collected using survey methods. The data analysis technique used is the analysis of Multiple Linear Regression and Moderated Regression Analysis (MRA). This study successfully showed auditor independence and understanding of good governance had a positive effect on auditor performance. This study also shows that self efficacy has a positive effect on auditor performance. This shows that if an auditor who has independence, understanding good governance and high self efficacy will affect his performance.Keywords: Auditor independence, understanding of good governance, self efficacy, auditor performance]]>
