Articles
<![CDATA[PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN DAN EKSPOSUR MEDIA PADA PENGUNGKAPAN INFORMASI LINGKUNGAN ]]>
<![CDATA[Rinny Amelia Hadjoh]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 No 1 (2013) ]]>
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[ABSTRAK Kecenderungan perusahaan untuk menggunakan teknologi semakin tinggi dalam pencapaian kinerja. Penggunaan teknologi berdampak pada pencemaran yang berpengaruh signifikan pada kerusakan lingkungan. Peran media dalam hal ini menjadi penting karena dapat sebagai kontrol terhadap jalannya perusahaan. Tujuan penelitian ini adalah untuk menguji dan memperoleh bukti empiris arah pengaruh ukuran perusahaan, kinerja keuangan dan eksposur media pada pengungkapan informasi lingkungan dalam laporan tahunan perusahaan. Teknik pengambilan sampel adalah stratified random sampling dan diperoleh 30 sampel perusahaan dengan 150 observasi selama tahun 2006-2010. Teknik analisis yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Hasilnya menggambarkan bahwa ukuran perusahaan yang diukur dengan logaritma natural total asset dan kinerja keuangan perusahaan berpengaruh positif pada pengungkapan lingkungan dalam laporan keuangan perusahaan. Sedangkan variabel eksposur media tidak berpengaruh pada pengungkapan lingkungan dalam laporan keuangan perusahaan-perusahaan yang rawan lingkungan di Bursa Efek Indonesia tahun 2006-2010. Kata kunci: pengungkapan lingkungan, ukuran perusahaan, kinerja keuangan, eksposur media]]>
<![CDATA[Pengaruh Sanksi, Sosialisasi Tax Amnesty Dan Pemeriksaan Pajak Pada Keikutsertaan Tax Amnesty KPP Pratama Gianyar ]]>
<![CDATA[Tjokorda Gde Agung Sayogaditya W. P. P.]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 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.v28.i02.p10
<![CDATA[The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprobability Sampling, using the Slovin formula, obtained the number of 100 samples. The analytical tool used is quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS. Based on the results, it is known that all dependent variables have a positive effect on the participation of Tax Amnesty. Strict and fair tax sanctions to taxpayers who violate will make taxpayers who are aware of participating in tax amnesty to avoid penalties. Tax Amnesty socialization can increase public knowledge about tax amnesty. With tax audits, taxpayers will take the initiative to take part in tax amnesty,Keyword: Tax amnesty, sanctions, socialization.]]>
<![CDATA[Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak ]]>
<![CDATA[Ni Luh Putu Dian Patni Lhoka]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p07
<![CDATA[Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan. Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.]]>
<![CDATA[KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI DIVIDEN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Made Dwi Wulandari]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 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[This study aims to determine the better predictor between earnings and operating cash flows in predicting dividend entities listed in Indonesia Stock Exchange. In this study that fulfil criteria of purposive sampling is as much as 159 entities with 393 observations. The result using MAPE analysis shows that in absolute terms, earnings is better in predicting dividend compared to operating cash flows. Statistically, data test using independent sample t-test concluded that there were no differences in the ability between earnings and operating cash flows in predicting dividend.]]>
<![CDATA[FEE AUDIT SEBAGAI PEMODERASI PENGARUH AUDITOR SWITCHING DAN AUDIT TENURE PADA KUALITAS AUDIT ]]>
<![CDATA[David Lee]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 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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<![CDATA[This study aimed to get empirical evidence audit fee as the moderating influence of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 198 companies. Quality audits in this study using a proxy earnings surprise benchmark. Data analysis technique used is the logistic regression analysis. The results showed that the auditor switching does not affect the quality of the audit, audit tenure positive effect on the quality of the audit, the audit fee was not able to moderate the effect of switching auditors on audit quality and audit fees are not able to moderate the influence of audit tenure on audit quality.]]>
<![CDATA[PENGARUH ARUS KAS BEBAS DAN LABA BERSIH PADA RETURN SAHAM PERUSAHAAN LQ-45 ]]>
<![CDATA[Ni Putu Putriani]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 6 No 3 (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[ABSTRAK Laporan keuangan memiliki nilai informasi yang dapat mempengaruhi pergerakan return saham di pasar modal. Salah satunya adalah informasi yang terkandung dalam arus kas bebas dan laba bersih. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh arus kas bebas dan laba bersih pada return saham perusahaan LQ-45 yang terdaftar di BEI selama tahun 2009-2011. Teknik analisis yang digunakan dalam penelitian adalah analisis regresi linear berganda. Berdasarkan hasil analisis yang dilakukan, ditemukan bahwa arus kas bebas tidak berpengaruh secara signifikan pada return saham, sedangkan laba bersih memiliki pengaruh yang positif dan signifikan pada return saham. Kata kunci: arus kas bebas, laba bersih, return saham]]>
<![CDATA[PENGARUH ASIMETRI INFORMASI DAN KEPEMILIKAN MANAJERIAL PADA PRAKTEK MANAJAMEN LABA ]]>
<![CDATA[Sendhi Andika]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 3 (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[Earnings management is a condition in which the management to intervene in the process of preparation of financial statements for external parties so as to flatten, raise, and lower profits. Earnings management occurs when using certain decisions in the management of financial reporting and the preparation of transactions that change the financial statements intended to mislead the stakeholders about the company's economic performance conditions. This study aimed to determine the effect of information asymmetry and managerial ownership on earnings management practices companies listed on the Stock Exchange. The data in this study were obtained from the manufacturing company's financial statements. The population in this study consisted of 134 companies listed on the Stock Exchange 2011-2013. Sampling using nonprobability sampling method is purposive sampling. The number of sample firms that meet the criteria are 26 manufacturing companies. Data analysis method used is multiple linear regression analysis. Based on the analysis and hypothesis testing can be concluded that the positive effect of information asymmetry on earnings management practices, while the negative effect of managerial ownership on earnings management practices.]]>
<![CDATA[PENGARUH PENGETAHUAN, PELAYANAN, BIAYA KEPATUHAN, DAN SANKSI PADA KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK HOTEL ]]>
<![CDATA[Arum Sucahyani]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 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[Taxpayer Compliance is a condition where the taxpayer meets all obligations and obtain taxation rights in accordance with applicable law. This study aims to determine the effect of tax knowledge, service tax authorities, tax compliance costs and tax penalties on tax compliance in paying taxes hotels in Tabanan District Revenue Service. Methods of data collection in this study using a questionnaire survey instruments. The samples used are 120 taxpayer hotels is calculated using the formula slovin the sampling method used is the method of random sampling. The data analysis technique used is multiple linear regression analysis. According to the research, this study shows that the variable tax knowledge, service tax authorities and tax penalties positive effect on tax compliance in paying taxes hotels in Tabanan District Revenue Services, while variable tax compliance costs have negative effects on tax compliance in paying taxes hotels in Tabanan District Revenue Services.]]>
<![CDATA[PENGARUH KOMPLEKSITAS AUDIT DAN SKEPTISME PROFESIONAL AUDITOR PADA PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT ]]>
<![CDATA[Ni Made Indri Septiani]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 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[Professional conduct public accountant one of which is in the form of deviant behavior in the audit avoid commonly called the audit dysfunctional behavior. Audit dysfunctional behavior is any action taken in the implementation of the auditor's audit program that can degrade the quality audit. This study aimed to demonstrate empirically the effect of the complexity of the audit and the auditor's professional skepticism in the audit acceptance of dysfunctional behavior in the public accounting firm in Bali. The samples taken by 62 auditors. Samples were selected by using purposive sampling method, the sampling using specific criteria. The data collection is done by questionnaires. The analysis technique used is the Multiple Linear Regression Analysis. The results showed that the variable complexity of the audit have positive effect on the acceptance of dysfunctional behavior audit and the auditor's professional skepticism variables have negatively influence the acceptance of dysfunctional audit behavior.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Kinerja Keuangan Perusahaan Perbankan ]]>
<![CDATA[Ni Ketut Sri Wahyuni]]>;
<![CDATA[I Made Sukartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (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.v29.i01.p25
<![CDATA[Bank financial performance is an illustration of the level of success achieved by the bank in its operational activities. The purpose of this study is to find out the empirical evidence of the effect of GCG and company size on the financial performance of banking companies. The technique for determining purposive sampling. The total sample in this study was 10 samples with 45 observation for 5 years. The data analysis multiple linear regression analysis. The results of the study prove that good corporate governance GCG ernance has a positive effect on the financial performance of banking companies. The size of the company has a positive effect on the financial performance of banking companies. The results of this study are expected to be useful for banking companies to continue to strive to implement all components of GCG and obtain a reliable CGPI rating so that it becomes a reference for investors. Keywords : Good Corporate Governance; Company Size and Financial Performance.]]>
