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<![CDATA[Teknologi Informasi Memoderasi Pengaruh Pengendalian Intern dan Kompetensi Sumber Daya Manusia Pada Kualitas Laporan Keuangan ]]>
<![CDATA[I Nyoman Andi Susena]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p03
<![CDATA[The purpose of this research is to identify whether information technology moderate the impact of internal control and human resources competency in the financial statement quality. The Reseach was done to 28 regional government officials of Badung. The number of samples are 112 peoples. The technique that was used for the analysis is Moderated Regression Anlysis(MRA). The result of the test shows that internal control affects positively and significantly in the financial statement quality. Human resource competence does not affect the financial statement quality. Information technology strengthen the impact of internal control on financial statement qualityand information technology strengthen the impact of human reources competence on the financial statement quality. Keywords: Control; Competence; IT; Financial Statement.]]>
<![CDATA[GAYA KEPEMIMPINAN SEBAGAI PEMODERASI PENGARUH PARTISIPASI ANGGARAN DAN ASIMETRI INFORMASI PADA SENJANGAN ANGGARAN ]]>
<![CDATA[Ahmad Taufik]]>;
<![CDATA[Ni Luh Supadmi]]>
<![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.p14
<![CDATA[This study aims to determine the leadership style as the moderating influence of budget participation and asymmetry of information on budgetary slack (Empirical Studies in Central Lombok Regency SKPD). This study was conducted on 39 SKPD located in Central Lombok regency. The population of this research is SKPD officials in Central Lombok. The sampling method used in this research is purposive sampling. The number of samples in this study was 117 respondents. Data was collected by using a survey method using questionnaires and interviews. The data analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). Based on the results of analysis show that budget participation a positive effect on budgetary slack. Asymmetry of information has a positive effect on budgetary slack. Strengthen leadership styles influence of budget participation on budgetary slack. The leadership style strengthen the influence of information asymmetry on budgetary slack.]]>
<![CDATA[Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Ni Luh Putu Priska Sri Utami]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p010
<![CDATA[The research aims to examine the effect of understanding tax regulations, income levels, and tax sanctions on individual taxpayer compliance. This research was conducted at KPP Pratama Tabanan. Data was collected in this study using a questionnaire and then disseminated in a hybrid way through survey methods. The sample is determined by nonprobability sampling technique using the accidental sampling method, with calculations using the slovin formula. This study uses multiple linear regression analysis. The results of the study prove that knowledge of tax laws, income levels, and tax sanctions contributes to individual taxpayer compliance. The implications of this research are able to explain the theoretical model of research variable values. The results of the theoretical model explain that the aspects that affect individual taxpayer compliance are caused by an understanding of tax regulations, income levels, and tax sanctions.Keywords: Compliance; Tax Regulations; Income; and Sanctions]]>
<![CDATA[PENGARUH KETEPATAN ANGGARAN DAN PENGENDALIAN MANAJERIAL SEKTOR PUBLIK PADA AKUNTABILITAS KINERJA SKPD ]]>
<![CDATA[Made Astari Pradnya Dewi]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 1 (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[Accountability performance is a performance accountability to various stakeholders such as local government and the wider community. This has an impact on the support elements for performance accountability. The purpose of this study was to examined the influence of the accuracy of the budget and managerial control of the accountability of public sector performance. This research was conducted in the city of Denpasar SKPD of 33 SKPD with the method of data collection used the questionnaire technique. The number of samples taken an overall total of 33 SKPD SKPD the total sample method. Technique multiple linear regression analysis used in study. The results show the accuracy of the budget and managerial control of the public sector is a significant positive effect on performance accountability. This proves that the better the accuracy of the budget and managerial control of the public sector , the better accountability of local government performance .]]>
<![CDATA[Motivasi Pajak, Sanksi Pajak, dan Efektivitas E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Kadek Anggi Sintya Dewi]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 11 (2022) ]]>
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.2022.v32.i11.p08
<![CDATA[This study aims to determine the effect of tax motivation, tax sanctions and the effectiveness of e-filing on individual taxpayer compliance at KPP Pratama West Denpasar. The research population is individual taxpayers at KPP Pratama West Denpasar with a total sample of 100 respondents. The data analysis technique in this study is multiple linear regression. The results showed that tax motivation, tax sanctions, and the effectiveness of e-filing had a positive effect on individual taxpayer compliance at the West Denpasar KPP. The implication of this research is that the results of the research conducted provide evidence that individual taxpayer compliance can be influenced by tax motivation, tax sanctions and the effectiveness of e-filing at KPP Pratama West Denpasar. Keywords: Motivation; Sanctions; E-Filing; Taxpayer Compliance]]>
<![CDATA[Analisis Komparatif Kinerja Puskesmas Denpasar Selatan dan Denpasar Timur Dengan Menggunakan Metode Balaced Scorecard ]]>
<![CDATA[Ketut Mahardika]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 1 (2014) ]]>
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[Health centers are the top of public health services in Indonesia. With the health centers, each people can get health care easily and affordable. In the past, health center performance is more often focused on customer satisfaction or patient. This study is a descriptive comparative study aimed to determine and compare the performance of health centers in south and east Denpasar using the balanced scorecard method. The health centers in south and east Denpasar chosen as the study site because the health centers in the two districts are already implementing a quality management system in accordance with Health Department standards and there is a health center that operates 24 hours in each. The study used primary data obtained from the answers given by the respondents and using secondary data from health centers financial data. Variables examined include the performance of the financial perspective, customer perspective, internal business processes, and learning and growth perspective.]]>
<![CDATA[Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi ]]>
<![CDATA[Ni Komang Norma Nita]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 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.v28.i03.p12
<![CDATA[This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL, INTEGRITAS DAN ASIMETRI INFORMASI PADA KECURANGAN AKUNTANSI ]]>
<![CDATA[Ni Komang Linda Lestari]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 1 (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[Pemerintahan yang baik (good governance) merupakan prasyarat bagi setiap pemerintahan untuk memenuhi aspirasi masyarakat dan mencapai tujuan serta cita-cita bangsa dan negara. Prinsip dasar dalam penyelenggaraan good governance yaitu akuntabilitas. Untuk mewujudkan Good Governance diperlukan Satuan Kerja Perangkat Daerah (SKPD) yang berkualitas dan berkompeten dibidangnya. SKPD merupakan instansi pemerintah daerah yang menerima dan menggunakan anggaran untuk menjalankan tugas pokok dan fungsinya. Laporan keuangan pemerintah merupakan representasi posisi keuangan dari transaksi-transaksi yang dilakukan oleh pemerintah. Kecurangan akuntasi merupakan suatu hal yang sering terjadi baik itu di sektor BUMN maupun organisasi. Tindakan tersebut tentunya merugikan stakeholder. Faktor yang mempengaruhi terjadinya kecurangan akuntansi antara lain pengendalian internal, integritas dan asimetri informasi. Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai pengaruh pengendalian internal, integritas dan asimetri informasi terhadap kecurangan akuntansi di OPD Kabupaten Klungkung. Populasi dalam penelitian ini adalah pegawai OPD Kabupaten Klungkung. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 62 responden. Penentuan sampel dilakukan dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan metode kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Pengendalian Internal dan Integritas berpengaruh negatif terhadap Kecurangan Akuntansi di OPD Kabupaten Klungkung, sedangkan Asimetri Informasi berpengaruh positif terhadap Kecurangan Akuntansi di OPD Kabupaten Klungkung.]]>
<![CDATA[Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Audit Kinerja Pada Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Nyoman Judarmita]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 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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DOI: 10.24843/EJA.2017.v21.i03.p01
<![CDATA[Akuntabilitas merupakan alat kontrol kinerja dalam suatu organisasi. Akuntabilitas memiliki peran yang sangat penting dalam penyelenggaraan pemerintahan tanpa terkecuali pemerintah desa. Pemerintah desa sebagai pemilik otoritas dalam suatu kebijakan publik di daerah wajib mempertanggungjawabkan setiap tindakan kepada masyarakat karena adanya otonomi daerah yang telah berlaku di Indonesia. Akuntabilitas sangat diperlukan sebagai gambaran bahwa penyelenggaraan pemerintah desa telah dilaksanakan dengan baik. Akuntabilitas dapat dipengaruhi oleh beberapa faktor seperti kejelasan sasaran anggaran, sistem pelaporan dan audit kinerja. Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, sistem pelaporan dan audit kinerja terhadap akuntabilitas pengelolaan dana desa di Kabupaten Badung. Sampel penelitian ini adalah 46 desa di Kabupaten Badung dengan jumlah responden sebanyak 136 orang. Metode penentuan sampel menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa kejelasan sasaran anggaran berpengaruh positif pada akuntabilitas dana desa di Kabupaten Badung, sistem pelaporan berpengaruh positif pada akuntabilitas dana desa di Kabupaten Badung, dan audit kinerja berpengaruh positif pada akuntabilitas pengelolaan dana desa di Kabupaten Badung. Hal ini menunjukkan bahwa semakin baik kejelasan sasaran anggaran, sistem pelaporan dan audit kinerja maka akuntabilitas pengelolaan dana desa di Kabupaten Badung akan semakin baik. Kata Kunci: Kejelasan Sasaran Anggaran, Sistem Pelaporan, Audit Kinerja, Akuntabilitas]]>
<![CDATA[Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak ]]>
<![CDATA[Ni Putu Mita Ardiyanti]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p02
<![CDATA[The research aims to examine the factors that can affect taxpayer compliance by referring to the Attribution theory. These factors are taxation knowledge, taxation socialization and mobile SAMSAT services. The SAMSAT Office in Bangli Regency was chosen as a place of research. The number of respondents taken was 100 taxpayers using the accidental sampling method. Data collection using a questionnaire, then analyzed by multiple linear regression test. The analysis shows that tax knowledge, tax socialization, and mobile SAMSAT services have a positive effect on taxpayer compliance. Regional Revenue Agency of Bali Province should provide periodic outreach, as well as increase the location and schedule of mobile SAMSAT services to increase taxpayer compliance. Keywords: Taxation Knowledge; Tax Socialization; SAMSAT Mobile; Taxpayer Compliance.]]>
