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All Journal MODUS-Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia The Indonesian Journal of Accounting Research HUKUM BISNIS E-JURNAL AKUNTANSI
I Made Sukartha
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TANGGUNG JAWAB MORAL, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PADA KEPATUHAN PELAPORAN WAJIB PAJAK BADAN Putu Arika Indriyani; I Made Sukartha
E-Jurnal Akuntansi Vol 7 No 2 (2014)
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 Penelitian ini memiliki tujuan untuk mengetahui pengaruh tanggung jawab moral, kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pada kepatuhan pelaporan Wajib Pajak Badan di KPP Pratama Badung Utara. Pengambilan dan penentuan sampel dalam penelitian ini menggunakan teknik aksidental sampling. Responden dalam penelitian ini berjumlah 98 Wajib Pajak Badan dengan kriteria minimal staff accounting atau staff perpajakan, bekerja minimal 2 tahun dan pernah mengisi SPT Tahunan. Analisis regresi linear berganda yang digunakan dalam peneltian ini menunjukan adanya pengaruh positif antara variabel tanggung jawab moral, kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pada kepatuhan pelaporan wajib pajak badan di KPP Pratama Badung Utara. Kata kunci: moral, kesadaran, Sanksi, Kualitas Pelayanan  dan Kepatuhan Pelaporan Wajib Pajak Badan
Reaksi Pasar Modal Atas Kenaikan The Federal Funds Rate Pada Tanggal 26 September 2018 Anak Agung Gede Agung Indrayuda; I Made Sukartha
E-Jurnal Akuntansi Vol 29 No 2 (2019)
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.2019.v29.i02.p27

Abstract

In the modern economic system, the role of the capital market is very important as a place where emiten and investors meet. Internal information and external information are needed by investors as a basis for consideration in investment decision making. By looking at the presence or absence of average abnormal returns and average trading volume activity around the event period, this study aims to examine the market reaction to the Federal Funds Rate increase on September 26, 2018. LQ45 is a stock index used as a sample in this study using a purposive sampling technique as a method in sample selection. This study uses one sample t-test, paired sample t-test, and Wilcoxon signed rank test as data analysis techniques. The finding of the significance of average trading volume activity around the event period indicates that the market reacted to the FFR increase on September 26, 2018. However, the results of the study showed no significance of average abnormal return around the event period. Keywords: event study, abnormal return, trading volume activity. Keywords : Event Study; Abnormal Return; Trading Volume Activity.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN INFORMASI ASIMETRI PADA SENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI SEBAGAI PEMODERASI Ni Komang Anik Wahyuni Antari; I Made Sukartha
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p03

Abstract

The purpose of this study was to determine the effect of budgetary participation and budgetary slack information asymmetry in the organizational culture as a moderating variable. The sample used in this study is a Credit Unions in Gianyar regency. The sample is determined by purposive sampling techniques in order to obtain 31 samples. Data were collected through a questionnaire survey method with the instrument. The data analysis technique used is multiple linear regression analysis techniques and the absolute value of the difference. Based on the results of analysis show that budget participation has a positive effect on budgetary slack. Information asymmetry positive effect on budgetary slack. Interaction between budget participation with the organization's culture can not afford to weaken the positive effect of budget participation on budgetary slack. Interaction of information asymmetry with organizational culture can weaken the positive effects of information asymmetry on budgetary slack.
PENGARUH KEPATUHAN, PEMERIKSAAN, DAN PENAGIHAN PAJAK PADA PENERIMAAN PAJAK PENGHASILAN BADAN Putu Putra Mahendra; I Made Sukartha
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Each year the Director General of Taxation is required to always increase tax revenue, because in order to succeed in the construction sector tax revenue becomes very vital. Tax compliance, tax audits and tax collection are all factors that affect tax revenue. This study aims to determine the effect of tax compliance, tax audits and tax collection in corporate income tax revenue in the Tax Office (KPP) Primary Badung Utara. Populasi in this study were all effective corporate taxpayers registered in North Badung STO years 2009-2012. Source of data used are secondary data with multiple linear regression analysis as a technique of data analysis. Based on the results of analysis show that tax compliance, tax audits and tax collection has a positive effect on corporate income tax revenue in North Badung.
PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, SKEPTISME PROFESIONAL DAN MOTIVASI PADA KUALITAS AUDIT Ni Made Dian Rossita; I Made Sukartha
E-Jurnal Akuntansi Vol 20 No 3 (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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Abstract

Salah satu peran auditor yaitu pemeriksaan audit untuk meyakinkan laporan keuangan yang dihasilkan sesuai standar. Selain itu peranan yang sangat penting sebagai audit pemerintah adalah mewujudkan akuntabilitas dan transparansi pengelolaan keuangan di daerah. Bad governance (buruknya pengelolaan) dan buruknya birokrasi menyebabkan krisis ekonomi terjadi di Indonesia, sehingga kepercayaan masyarakat kepada pemerintah menjadi berkurang. Dalam menumbuhkan dan meningkatkan kepercayaan pemakai informasi laporan keuangan peran auditor netral dan independen sangat dibutuhkan. Temuan pelanggaran mengukur kualitas audit berkaitan dengan pengetahuan dan keahlian auditor, probabilitas untuk menemukan pelanggaran tergantung pada kemampuan teknis auditor. Sehinga auditor yang mempunyai kompetensi, komitmen organisasi , skeptisme profesional, dan motivasi yang tinggi akan menghasilkan laporan audit yang sesuai dan mencerminkan kualitas audit yang baik. Tujuan penelitian ini untuk membuktikan pengaruh kompetensi, komitmen organisasi, skeptisme profesional dan motivasi pada kualitas audit. Kantor BPK RI Perwakilan Provinsi Bali digunakan sebagai tempat penelitian karena BPK merupakan audit pemerintah yang memiliki tugas memeriksa pengelolaan dan tanggung jawab keuangan Negara. Dengan sebanyak 41 auditor sebagai sampel penelitian. Nonprobability sampling digunakan sebagai metode pengambilan sampel. Uji analisis regresi linier berganda digunakan sebagai teknik analisis.Maka diperoleh hasil bahwa variabel kompetensi berpengaruh positif pada kualitas audit, variabel komitmen organisasi berpengaruh positif pada kualitas audit, variabel skeptisme profesional berpengaruh positif pada kualitas audit dan variabel motivasi berpengaruh positif pada kualitas audit. Kata kunci: Kompetensi, Komitmen Organisasi, Skeptisme Profesional, Motivasi, Kualitas Audit
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA AGENCY COST Made Ayu Mentari Putri; I Made Sukartha
E-Jurnal Akuntansi Vol 15 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 obtain empirical evidence about the influence of internal and external mechanisms of corporate governance in the agency cost. This research was carried out on non-financial companies listed on the Stock Exchange in 2012-2014. The sampling method using a type of non-probability sampling, with a purposive sampling approach. The sample in this study consisted of 17 observation company. The data analysis technique used in this research is multiple linear regression analysis technique. Based on the results of the analysis can be drawn the conclusion that the variable non-executive directors, executive directors, independent directors, audit committee, institutional ownership and market competition has no effect on monitoring costs, while variable remuneration structure of the debt structure and positive effect on the cost of monitoring. In addition, variable non-executive directors, executive directors, audit committee, institutional ownership and market competition has no effect on bonding costs, while variable independent commissioner, debt structure and remuneration structures have positive influence on the bonding cost. The dependent variable, the variable residual losses only positive effect of debt structure.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Pemilik Pada Kinerja Usaha Mikro Kecil Menengah di Kota Denpasar Rio Surya Wijaya; I Made Sukartha
E-Jurnal Akuntansi Vol 25 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i02.p21

Abstract

National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). MSME performance needs to be examined because the contribution of the MSME sector to the Gross Domestic Product (GDP) has increased from 57.84% to 60.34% in the last 5 years. This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence of the owner on the performance of Micro, Small and Medium Enterprises. Research subjects are the performance of UMKM in Denpasar City. The sample determination technique used in this study is Probably sampling used using a simple random technique. There are 100 MSMEs as samples with a questionnaire statement totaling 71 statements. Based on the results of the analysis of research obtained intellectual intelligence has a positive influence on the performance of MSMEs, Emotional Intelligence has a positive influence on the performance of SMEs, and Spiritual Intelligence has a positive influence on the performance of SMEs. Keywords: Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, INVENTORY INTENSITY, CAPITAL INTENSITY DAN LEVERAGE PADA AGRESIVITAS PAJAK Putu Ayu Seri Andhari; I Made Sukartha
E-Jurnal Akuntansi Vol 18 No 3 (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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Targets of President Joko Widodo related  to taxation is striking a tax ratio of 16% in 2019. But it is still impeded because there are indications that the company is still trying to commit acts of aggression taxes. The purpose of this study was to obtain empirical evidence of the influence of CSR, profitability, inventory intensity, capital intensity and aggressiveness leverage on taxes. This research used non-probability sampling method, and using purposive sampling technique. The analysis technique used descriptive  and multiple linear regression analysis. The results of this study the variables of profitability and capital intensity positive effect on the aggressiveness of corporate tax, while variable leverage CSR disclosure and negative effect on the aggressiveness of corporate tax, and inventory variable intensity had no effect on the aggressiveness of the tax.
Value Relevance of Accounting Information and Earning Management Before and After The Implementation of International Financial Reporting Standard Ni Putu Erviani Astari; I Made Sukartha
E-Jurnal Akuntansi Vol 21 No 2 (2017)
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.2017.v21.i02.p16

Abstract

Manfaat yang diperoleh dari penerapan International Financial Reporting Standard (IFRS) sebagai suatu standar yang berlaku umum adalah peningkatan relevansi nilai informasi akuntansi dan penurunan manajemen laba. Penelitian ini bertujuan untuk melihat perbedaan relevansi nilai informasi akuntansi dan manajemen laba sebelum dan sesudah penerapan IFRS perusahaan-perusahaan yang terdaftar di BEI. Dalam penelitian ini, alat ukur yang digunakan adalah relevansi nilai laba dan relevansi nilai buku untuk mengukur relevansi nilai informasi akuntansi, Large Negative Net Income (LNAG) untuk mengukur ketepatan waktu pengakuan rugi, dan akrual deskrisioner untuk mengukur manajemen laba. Penelitian ini merupakan penelitian komparatif dengan Populasi penelitian adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2008-2015 dan sampel 170 perusahaan diambil dengan metode purposive sampling. Analisis data dilakukan dengan analisis regresi berganda untuk relevansi nilai informasi akuntansi, regresi sederhana untuk mengukur relevansi nilai laba dan relevansi nilai buku, regresi logistik untuk ketepatan waktu pengakuan rugi, dan wilcoxon test untuk manajemen laba. Hasil penelitian ini menunjukkan bahwa tidak terdapat peningkatan relevansi nilai informasi akuntansi, tidak terdapat perbedaan ketepatan waktu pengakuan rugi, dan terdapat penurunan manajemen laba setelah penerapan IFRS perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian ini, maka disarankan kepada peneliti selanjutnya untuk menambah variabel penelitian, menambah jumlah tahun observasi, dan menjelaskan hasil penelitian berdasarkan jenis industri. Kata Kunci: IFRS, laporan keuangan, laba akuntansi
PENGARUH GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA PERUSAHAAN PENGAKUISISI SEBELUM MERGER DAN AKUISISI Vicentius Kelvin Kristianto Loekita; I Made Sukartha
E-Jurnal Akuntansi Vol 14 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 whether there is a management company profit before merger and acquisition and to determine whether the GCG effect on Earnings Management. This research was conducted at the Indonesian Stock Exchange (BEI). Data obtained shaped Indonesia Capital Market Dictionary (ICMD) and other historical reports in BEI period 2005-2013. Purposive sampling method used in this study and obtain a sample of 30 companies. Data collection method used in this study was non-participant observation method. The analysis technique used is a simple linear regression analysis. and the test Test Independent Sample T-Test Results of this study prove that the acquirer's earnings management prior to mergers and acquisitions. This shows that there has been a prior profit management company mergers and acquisitions. Good Corporate Governance negative effect on Earnings Management. This means that the higher the GCG then action Profit Management will be lower.
Co-Authors A. A. Paramita Primasari Aldri Frinaldi Andri Gunawan Arum Sucahyani Ary Sinar Deany Calvin Swingly Chrisandita, Gede Mahaputra David Lee Dewa Gede Wirama Dewa Nyoman Badera Dewi Lestariani Dewi, Ayu Aryista Djaja, Tanu DODIK ARIYANTO Egidius Imanuel Laka Gede Rian Aditya Pramana Giovaninho Ferreira Da Costa Gleen Andrenossa Hadika Kresna Wirawan Hendy Anggara I Gede Hendy Darmawan I Putu Adi Surya Lesmana I Wayan Sumawan Ida Bagus Putra Astika Indrayuda Indrayuda Kadek Hendra Gunawan Lalu Yoga Putra Wiguna Luh Gede Dian Hermayanti Luh Putu Cintya Wijayanti Luh Putu Mayta Praptidewi Made Ayu Mentari Putri Made Dika Diatmika Made Dwi Wulandari Made Gede Wirakusuma Melinda Limanto Ni Ketut Sri Wahyuni Ni Komang Anik Wahyuni Antari Ni Luh Laras Witrisanti Bayu Ni Luh Meina Mulianingsih Ni Luh Putu Dian Patni Lhoka Ni Made Ayu Nirmalasari Putri Erawan Ni Made Ayu Widiariani Ni Made Dian Rossita Ni Made Indri Septiani Ni Putu Desy Ratna Dewi Ni Putu Erviani Astari Ni Putu Mira Diantari Sadia Ni Putu Putriani Ni Wayan Anindyanari Candranita Pinatih NI Wayan Wiwin Intan Wintari Nyoman Diantha Anggriawan Putu Arika Indriyani Putu Ayu Regita Naraswari Putu Ayu Seri Andhari Putu Ayu Sri Wahyuni Putu Dian Pradnyanitasari Putu Malindasari Putu Putra Mahendra Putu Septiana Dewi Ricco Ronaldo Sinaga Ridwan Agung M. Sudariyanta Rinny Amelia Hadjoh Rio Surya Wijaya Sendhi Andika Tjokorda Gde Agung Sayogaditya W. P. P. Vicentius Kelvin Kristianto Loekita Zuli Widyawati