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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Dinamika Akuntansi dan Bisnis (JDAB) E-JURNAL AKUNTANSI
Herkulanus Bambang Suprasto
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Economics, Econometrics & Finance Education Social Sciences

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Sosialisasi Perpajakan Memoderasi Pengaruh Kewajiban Moral dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Luh Ayu Gustiari; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 24 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.v24.i01.p23

Abstract

Taxpayer compliance is the effort of the taxpayer in fulfilling his tax obligations to increase tax revenue. The purpose of this study is to determine the effect of taxation socialization as a moderator of the influence of moral obligations and service quality on compliance of motor vehicle taxpayers. Population used in this research is all of motor vehicle taxpayer registered and active in SAMSAT Denpasar. This research used nonprobability sampling with purposive sampling technique. Methods of data collection through questionnaires that have been distributed to 100 respondents and then the data were analyzed using multiple linear regression analysis techniques and moderated regression analysis. The results of this study is show that moral obligation, quality of service have a positive effect on the compliance of motor vehicle taxpayers, socialization of taxation strengthen the influence of service quaity on compliance of motor vehicle taxpayers, and socialization of taxation is not proven to moderate the influence of moral obligations on compliance of motor vehicle taxpayers. Keywords: taxpayers compliance, moral obligation, quality of services, and socialization.
Penggunaan Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia Ni Nyoman Ayu Nirmala Putra; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p12

Abstract

Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose of this study was to determine the effect of the educational background of the board of directors, board of commissioners and audit committee on real earnings management. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) using purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the educational background of accounting and finance owned by the board of directors, board of commissioners and audit committee had a negative effect on real earnings management in the company. The results also show that the educational background of accounting and finance is one of the factors that can prevent the occurrence of earnings management in the company. Keywords : Real Earning Management; Education; Board Of Director; Board Of Commissioner; Audit Committee.
PENGARUH PERATAAN LABA, UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO PADA REAKSI PASAR nia anggaraini; Bambang Suprasto
E-Jurnal Akuntansi Vol 13 No 3 (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

Capital market as one of the meeting place between the need of funds that the issuing party effects and Investors. From the information provided by the company, the market participants will make predictions and determine investment decisions. The data used in this research is secondary data in the form of financial statements of the company in the period ended 31 December 2010 to 2013 were obtained through the website of the Stock Exchange (the Indonesia Stock Exchange). Hypothesis testing is done by using the multiple linear regression analysis. Based on the analysis of data it can be concluded that income smoothing negatively affect the market reaction to the size of the company no effect on market reaction, and the debt to equity ratio has negatively influence on the market reaction.
Co-Authors Anak Agung Gde Putu Widanaputra Anak Agung Inten Yulitasari Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Putri Santikawati Angelia Putri Surya Haryanti DODIK ARIYANTO Dodik Ariyanto Febi Yanti Batubara Fenty Herlina Sari Gayatri Gayatri I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nadya Utami Dewi Wibawa I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Suaryana I Kadek Muliana I Kadek Yogi Anggara I Made Aditya Nugrahitha I Putu Sudana I Wayan Pion Janartha Ida Ayu Sasmika Putri Ida Ayu Widhi Rismayanti Ida Ayu Wulandari Ida Bagus Putra Astika Ida Bagus Widya Kirana Ikhsan, Arfan Juliantini, Ni Ketut Dian K. Budiartha Kadek Virna Purwita Sari Karina Senjaya Luh Ayu Gustiari Lyana Oka Kusumayanthi Made Ari Prihastini Marce Sherly Kase Maria Mediatrix Ratna Sari Maria Meiatrix Ratna Sari Ni Gusti Putu Wirawati Ni Kadek Ayu Asri Anggreni Ni Ketut Dian Juliantini Ni Made Dwi Ratnadi Ni Made Suryani Ni Nyoman Ayu Nirmala Putra Ni Putu Deiya Suprimarini Ni Putu Pradnyani Paramita Ni Putu Pradnyawati Ni Wayan Anggarsini nia anggaraini Nurlaila Nurlaila Nyoman Trio Susandi Nyoman Trio Susandi Nyoman Yudha Astriayu Widyari Pande Gede Cahyana Paramita, Ni Putu Pradnyani Pramana, Yudha Putu Astri Yunita Putu Cindy Wijaya Putu Kemala Vidyantari Putu Nokia Sustriani Putu Wina Lianitami Sagung Mas Ary Indrayanti Thahira Qarimma Nursabilla Widyari, Nyoman Yudha Astriayu Winda Asri Ayuni Yudha Pramana