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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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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FAKTOR-FAKTOR YANG BERPENGARUH PADA KINERJA BELANJA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI BALI I Wayan Sumawan; I Made Sukartha
E-Jurnal Akuntansi Vol 14 No 3 (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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Abstract

Aims of this research to recognize the influence of Local Tax, Local Retribution, and Audit Opinion for Expenditure Performance of Regional Government. Object of this research is the entire district governance and city governance in Bali Province. Data source of this research documented from Statistic Department Bali Province about the Realization of Local Revenue and Expenditure Report from year 2008 until 2013. This research tool use Multiple Regression Analysis. Total amount of data reseach as much as 54 data. The result of this research indicate that the Local Tax show negative influence for Expenditure Performance. Local Retribution didn't give influence for Expenditure Performance. Audit Opinion didn't give influence for Expenditure Performance.
Pengaruh Mekanisme Corporate Governance pada Agency Cost Made Ayu Mentari Putri; I Made Sukartha
E-Jurnal Akuntansi Vol 16 No 1 (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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Abstract

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.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA Gede Rian Aditya Pramana; I Made Sukartha
E-Jurnal Akuntansi Vol 12 No 2 (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

Kebijakan dividen adalah kebijakan perusahaan untuk mendistribusikan pendapatan kepada pemegang saham. Faktor-faktor yang mempengaruhi kebijakan dividen adalah Debt to Equity Ratio, Cash Ratio, Return on Asset dan alat ukur adalah Dividend Payout Ratio. Total populasi adalah 402 perusahaan, yang ditentukan dengan metode non-probability sampling, khususnya purposive sampling. Sampel adalah 38 perusahaan. Pengumpulan data dilakukan melalui observasi non partisipan. Teknik analisis data yaitu analisis regresi linier berganda dan hasilnya menunjukkan bahwa Debt to Equity Ratio Cash Ratio sedangkan efek negatif dan return on asset telah berpengaruh positif terhadap Dividend Payout Ratio. Saran yang diperoleh diharapkan untuk selalu memperhatikan perusahaan utang, kas dan keuntungan untuk meningkatkan kepercayaan bunga dan investor dalam berinvestasi.
PENGARUH PERSEPSI TAX AMNESTY, PERTUMBUHAN EKONOMI DAN TRANSFORMASI KELEMBAGAAN DIREKTORAT JENDERAL PAJAK PADA PENERIMAAN PAJAK Andri Gunawan; I Made Sukartha
E-Jurnal Akuntansi Vol 17 No 3 (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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Abstract

This study aims to determine the factors that affect tax revenues in 2015 in the North Badung Small Tax Office, allegedly influenced by tax amnesty, economic growth and institutional transformation of the Directorate General of Taxation. This research was conducted in the North Badung Small Tax Office. The samples studied were 98 taxpayers. The sampling method used slovin with accidental sampling technique sampling. Data collected through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis concluded that the tax amnesty, economic growth and institutional transformation of the Directorate General of Taxation positive effect on tax revenue in 2015.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TAHUN 2010 PADA MANAJEMEN LABA Kadek Trisna Dwiyanti, 1 Made Sukartha
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 Penelitian ini bertujuan untuk mengetahui apakah perusahaan melakukan manajemen laba untuk menurunkan jumlah laba yang dilaporkan sebelum perubahan tarif  Pajak  Penghasilan Badan Tahun 2010 . Manajemen laba  melalui aktivitas riil dideteksi melalui arus kas kegiatan operasi abnormal dan biaya produksi abnormal. Sampel penelitian ini adalah 79 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan keuangan tahun 2009. Metode analisis pada penelitian ini menggunakan analisis regresi berganda untuk mengetahui nilai arus kas kegiatan operasi normal dan biaya produksi normal. Selanjutnya, menentukan arus kas kegiatan operasi abnormal dan biaya produksi abnormal.  Uji statistik deskriptif digunakan untuk menguji hipotesis pertama dan. independent sample t-test digunakan untuk menguji hipotesis kedua. Hasil yang diperoleh menunjukkan bahwa perusahaan tidak terbukti melakukan manajemen laba melalui aktivitas riil. Penelitian juga menunjukkan bahwa perusahaan  berukuran besar tidak terbukti lebih agresif dari perusahaan yang berukuran kecil dalam melakukan manajemen laba dengan menurunkan jumlah laba yang dilaporkan sebelum perubahan tarif  Pajak Penghasilan Badan Tahun 2010. Kata kunci: manajemen laba, aktivitas riil, tarif pajak penghasilan, arus kas kegiatan operasi abnormal, biaya produksi abnormal
Pengaruh Profitabilitas, CIR, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di BEI 2012-2015 Ricco Ronaldo Sinaga; I Made Sukartha
E-Jurnal Akuntansi Vol 22 No 3 (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.v22.i03.p20

Abstract

Tax management is the management of tax obligations by employing strategies to minimizethe amount of tax burden. Variables that are expected to affect tax management includeprofitability, capital intensity ratio, size, and leverage. The purpose of this study is todetermine the effect of profitability, capital Intensity Ratio, Size and Leverage on taxmanagement. This research is conducted in Indonesia Stock Exchange in ManufacturingSector period 2012-2015, with nonprobability sampling, especially purposive sampling.Data collection was done through non participant observation. The analysis technique usedis multiple liniear regression. From the results of data analysis proves that there is apositive effect of profitability, capital intensity ratio, size and leverage of companies in taxmanagement in manufacturing companies listed on the Indonesia Stock Exchange period2012-2015. These effects occur simultaneously and partially.Keywords: Profitability, capital intensity ratio, size, leverage, tax management
Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Kualitas Audit di Kantor Inspektorat Provinsi Bali Nyoman Diantha Anggriawan; I Made Sukartha
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p02

Abstract

This study aims to determine the effect of work experience, independence, integrity, and competence on audit quality at the Bali Provincial Inspectorate Office. The theory used in this research is agency theory. This research was conducted at the Bali Provincial Inspectorate Office. The number of samples taken as many as 32 auditors, with the saturated sampling method. Data was collected through a survey method with data collection techniques using a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that work experience, independence, integrity, and competence have a positive effect on audit quality at the Bali Provincial Inspectorate Office. The more work experience an auditor has, the higher the attitude of independence, integrity, and competence possessed, the better the quality of the audit produced. Keywords : Work Experience; Independence; Integrity; Competence; Audit Quality.
REAKSI PASAR TERHADAP PENGUMUMAN SAHAM BONUS DI BURSA EFEK INDONESIA Ni Putu Desy Ratna Dewi; I Made Sukartha
E-Jurnal Akuntansi Vol 10 No 1 (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

The announcement of bonus shares is policies issued by the company as a form of information published about the company's future prospects. The purpose of this study is to determine the market reaction to the announcement of bonus shares on the Indonesia Stock Exchange. Market reaction may be indicated by the presence of abnormal return in the event period. Event period is set for 7 days with a sample of firms that do bonus shares amounting to 14 companies and 17 events of bonus shares. Testing hypothesis 1 using a one sample t-test and the test results show that there is a negative and significant AAR that occurred on the date of announcement of bonus shares. Testing hypothesis 2 using paired sample t-test and the test results showed that there was no significant difference in abnormal returns before and after the announcement of bonus shares.
PENGARUH PERGANTIAN CEO PADA PRAKTIK MANAJEMEN LABA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Putu Mira Diantari Sadia; I Made Sukartha
E-Jurnal Akuntansi Vol 8 No 1 (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

ABSTRAK i Konflik keagenan muncul karena adanya perbedaan kepentingan antara pihak agent dan principal. Konflik keagenan dapat diminimalisasi dengan mekanisme pengawasan. Salah satu mekanisme pengawasan tersebut adalah dengan menggunakan jasa akuntan publik. Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pemilihan kantor akuntan publik oleh perusahaan manufaktur yang terdaftar di BEI pada tahun 2012. Pemilihan kantor akuntan publik diukur dengan variabel dummy. Faktor-faktor tersebut antara lain kepemilikan manajerial, leverage dan ukuran perusahaan. Sampel sebanyak 96 perusahaan ditentukan berdasarkan metode purposive sampling. Teknik analisis yang digunakan adalah regresi logistik.Berdasarkan analisis diperoleh hasil bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh negatif pada pemilihan kantor akuntan publik, sedangkan leverage tidak berpengaruh pada pemilihan kantor akuntan publik. Kata Kunci: kepemilikan manajerial, leverage, ukuran perusahaan, pemilihan kantor akuntan publik
REAKSI PASAR TERHADAP MALE-TO-FEMALE CHIEF EXECUTIVE OFFICER TURNOVER A. A. Paramita Primasari; I Made Sukartha
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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Abstract

This study aimed to determine market reaction after male-to-female (MTF) CEO turnover announcement and compared it with market reaction after male-to-male (MTM) CEO turnover announcement. This research was conducted on companies on Indonesian Stock Exchange which did MTF and MTM CEO turnover during 2004 – 2014. The total sample is 35 companies with respectively 18 MTF and MTM CEO turnover announcements. The sampling method used was purposive sampling. The test result showed that there was no negative abnormal return on shares in companies that announced MTF CEO turnover which means the market did not react negatively to the presence of female CEOs. There was also no difference in abnormal return between the shares of firms that did MTF and MTM CEO turnover which means investors did not distinguish their investment decisions based solely on gender of CEOs.
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