Articles
PENGARUH PERBEDAAN LABA AKUNTANSI, LABA FISKAL, TINGKAT HUTANG PADA PERSISTENSI LABA
I Made Andi Suwandika, Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 5 No 1 (2013)
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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ABSTRAK Permasalahan yang hendak dijawab dalam penelitian ini adalah bagimana pengaruh perbedaan antara laba akuntansi dengan laba fiskal serta tingkat hutang pada persistensi laba. Penelitian ini memilih 23 sampel perusahaan perbankan di BEI pada tahun 2007 sampai 2011 dengan metode purposive sampling dan regresi linear berganda sebagai teknik analisisnya. Berdasarkan hasil analisis ditemukan bahwa semakin besar perbedaan laba akuntansi dengan laba fiskal (large negative book-tax differences) tidak menujukkan persistensi laba rendah sedangkan semakin besar perbedaan laba akuntansi dengan laba fiskal (large positive book-tax differences) maka semakin rendah persistensi laba. Perusahaan dengan large negative book-tax differences tidak terbukti memiliki persistensi laba lebih rendah dibanding perusahaan dengan small book-tax differences, sedangkan perusahaan dengan large positive book-tax differences terbukti memiliki persistensi laba lebih rendah dibanding perusahaan dengan small book-tax differences. Tingkat hutang tidak berpengaruh positif dan tidak signifikan pada persistensi laba. Kata kunci: book-tax differences, persistensi laba, tingkat hutang
Pengaruh Rentabilitas, Leverage, Dan Saham Bonus Pada Nilai Perusahaan Di Bursa Efek Indonesia
Ni Wayan Yusy Martha Diani;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 27 No 3 (2019)
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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DOI: 10.24843/EJA.2019.v27.i03.p07
Firm value in investor’s perspective is the reflection of company’s prospects. One form of firm value is the change in the market price of a company’s stock. This research aims to obtain empirical evidence of the effect of profitability, leverage, and bonus shares on firm value. This research was conducted on companies in all sectors listed on the Indonesia Stock Exchange for the period 2000-2016. The sample selection used purposive sampling technique with non probability sampling method. The population of this research consisted of 37 companies and the number of samples obtained 35 observations. The data in this study was analyzed using the multiple linear regression methods. Based on the results of the research, it can be concluded that profitability has a negative effect on firm value. Leverage has a positive effect on firm value, and bonus shares do not affect firm value. Keywords: Profitability, Leverage, Bonus Shares, and Firm Value
PENGARUH DUE PROFESIONAL CARE PADA GOOD CORPORATE GOVERNANCE DAN IMPLIKASINYA PADA KUALITAS AUDIT INTERNAL
Ida Bagus Angga Baskara Darmawan;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 20 No 1 (2017)
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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The purpose of this study was to analyze the effect of due professional care on good corporate governance and its implications on the quality of internal audit PT. Adira Finance Bali Province. This research was conducted in all branches of PT. Adira Finance Bali Province eight branch offices located in Bali region in 2016. The data collection is done by distributing questionnaires and analysis techniques using path analysis. Based on the analysis, the variables due professional care positive influence on good corporate governance PT. Adira Finance Bali Province. due professional care positive effect on the quality of internal audit PT. Adira Finance Bali Province. Good corporate governance variables have positive influence on the quality of internal audit PT. Adira Finance Bali Province. Good corporate governance is able to mediate or reinforce a positive influence on the quality of due professional care internal audit PT. Adira Finance Bali Province.
Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment
I Gusti Agung Rama Sidhimantra;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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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DOI: 10.24843/EJA.2021.v31.i10.p02
The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.
Pengaruh Employee Stock Option Plan pada Kinerja Perusahaan dan Implikasinya pada Return Saham
Ricci Nurly Trisna;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 22 No 2 (2018)
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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DOI: 10.24843/EJA.2018.v22.i02.p01
ESOP is a program to give employee a chance to have company stock. In order to increase performance. The increasing employee performace, it’s can increasing company performance too. This study aims is for knowing the effect Employee Stock Option Plan on company performance and the implications on stock return. The total sample as much as 34 company, with method is purposive sampling. The data analysis technique be use is multiple linier regression. First hypothesis testing results is ESOP have positive effect to company performance. The second hypothesis testing results show that ESOP have positive effect to stock returns. The third hypothesis testing results show that company performance have positive effect to stock returns. The fourth hypothesis testing result show that company performance partially have significant effect to stock returns. Keywords: ESOP, Company Performace, Stock Returns
PERBEDAAN KINERJA DAN NILAI PERUSAHAAN SEBELUM DAN SETELAH PERGANTIAN CHIEF EXECUTIVE OFFICER
I Ketut Prasantia Noor;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 17 No 2 (2016)
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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The purpose of this study was to determine differences in financial performance before and after the turn of the CEO and the market value before and after the change of CEO. This research was conducted in a manufacturing company doing CEO turnover and listed in Indonesia Stock Exchange 2010-2014. The number of samples in this study were 30 companies using purposive sampling. Data analysis technique used is a different test. Based on the analysis found that there are differences in the performance and the value of the company before and after the change of CEO. This means, the new CEO did income decreasing, even big bath in the first year he took office. Poor performance is delegated to the CEO who long to reduce earnings at the beginning of the new CEO took office. With the profit decline would certainly increase the possibility of obtaining a higher profit in the next period.
Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor
Ida Bagus Alit Surya Dharma;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 7 (2021)
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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DOI: 10.24843/EJA.2021.v31.i07.p01
This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.
PENGARUH RENTABILITAS, DAN LEVERAGE PADA SAHAM BONUS DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
I.B. Oka Surya Wibawa;
I.B. Putra Astika
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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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This study aims to determine the effect of profitability (ROA) and leverage (DER) in bonus shares. This research was conducted in all companies listed on the Indonesia Stock Exchange 2000-2014 period. The sample was 45 companies. The sample in this research is determined by purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that profitability does not affect the bonus shares. This shows the company's decision to take the bonus shares policy does not depend on the size of profitability, and if profitability is high then the company 'companies tend to distribute dividends in cash. Leverage positive effect on bonus shares. This shows that the greater the risk of the company, the company management does not tend to distribute dividends in cash, but the bonus shares.
Pandemi Covid-19, Biaya Pendidikan dan Motivasi Karir dan Minat Melanjutkan Pendidikan Profesi Akuntansi
Anak Agung Ayu Intan Purnama Sari;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 32 No 9 (2022)
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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DOI: 10.24843/EJA.2022.v32.i09.p18
The purpose of the study was to determine the effect of career motivation and education costs on student interest in continuing their education to the Accounting Profession Education (PPAk) level with the limitations of the Covid-19 pandemic. The research population is accounting students who are taking semester 7 and obtained as many as 251 students as samples. Sampling technique with purposive sampling method. The data analysis technique used was moderated regression analysis. The results of the analysis show that educational costs have a negative effect on student interest in accounting profession education (PPAk), career motivation has a positive effect on student interest in accounting profession education (PPAk), the covid-19 pandemic strengthens the effect of educational costs on interest in accounting profession education (PPAk). ) and the COVID-19 pandemic weakened the influence of career motivation on interest in taking accounting profession education (PPAk). Keywords: Cost of education; Career Motivation; COVID-19 Pandemic; Student Interest
PENGARUH HARGA EKSEKUSI DAN JUMLAH OPSI SAHAM KARYAWAN (ESOP) PADA KINERJA PERUSAHAAN
A.A.Ayu Indah Kartikasari;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 11 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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Operations of the company are not separated from the principal that the contract between the owner of the company and the agents are employees of the management company. In the course of this contractual relationship often cause problems (conflicts), because of differences in the interests of each of these elements. Factors which often triggers the conflict is the imbalance of information. Principal tackle the problem by creating policies that create a more cooperative agent in conveying information on the conditions of the company. One such policy is that ESOP is an employee stock ownership program that is expected to increase the sense of belonging that can trigger the transparency of information from the employees and ultimately will support the improvement of the performance of the company. This research was conducted on the adoption of the ESOP companies listed on the Stock Exchange from 2000 until 2012. The tests were conducted by using path analysis. The sampling method using purposive sampling method and sample obtained by 43 companies from 53 companies. The analysis showed that the price of execution positive effect on firm performance, in contrast to the number of employee stock options (ESOP) negative effect on the performance of the company.