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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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KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Zuli Widyawati; I Made Sukartha
E-Jurnal Akuntansi Vol 16 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 aimed to obtain empirical evidence about ability information of earning and cash flows in predicting future cash flows year 2012, 2013 and 2014. Prediktors of earning and cash flows will be compare to determine the better predictorin predicting future cash flows. The population is taken from entities listedin in Indonesia Stock Exchange period 2002-2014. Analysis technique used is simple linier regression. The testing result shows that earning and cash flows has the ability to predicting future cash flows. The different test in absolute term, shows that cash flows is better than earning in predicting future cash flows. While the testing result in stastically shows that there no differences between predictors of earning and cash flows in predicting future cash flows.
Pengaruh Penghindaran Pajak pada Waktu Publikasi Laporan Keuangan dengan Struktur Kepemilikan sebagai Variabel Pemoderasi Ni Luh Meina Mulianingsih; I Made Sukartha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p24

Abstract

The aims of this study is to identify the effect of tax avoidance at the time of the publication on financial statements and the effect of institutional and managerial ownership as the moderator of the tax avoidance in the publication of financial statements. The sample was taken by purposive sampling method on the entire sectors of the registered firms in Indonesia Stock Exchange from 2014 until 2016. There are 106 firms with 3 years of observation; therefore the total of the observed sample is 318. The analysis technique used is logistic regression. The analysis result shows that the tax avoidance positively affects at the time of the publications of financial statements. Meanwhile, institutional and managerial ownership can weaken the positive effects of the tax avoidance at the time of the publications on financial statements. Keywords: Time of the publication on financial statements, tax avoidance, institutional ownership, managerial ownership.
PENGARUH PENERAPAN CORPORATE GOVERNANCE, LEVERAGE, ROA, DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK I Gede Hendy Darmawan; I Made Sukartha
E-Jurnal Akuntansi Vol 9 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

Taxes are compulsory contributions from tax subject and addressed to the state. Companies subject to tax as one that contributes the most in state tax revenue. Corporate taxation is a burden that can reduce corporate profits, while tax revenue for the state is to be used to fund governance . The difference is what causes the interests of the company to manage the tax burden, both legally and illegally. Tax avoidance is one way companies manage their tax burden legal. Indonesian state tax ratio smaller than average medium- country tax rate shows that the government has not been able to optimally absorb the revenue derived from taxation and tax avoidance activity is indicated by the company in Indonesia. Factors that may indicate the presence of corporate tax avoidance activity should be observed both by investors and regulators. To determine the effect of corporate governance, leverage, return on assets (ROA), and the size of the company partially on tax evasion is the purpose of this study. Companies listed on the Indonesia Stock Exchange and included in the 2010-2012 period CGPI rank numbering 55 companies sampled in this study. Tax evasion can be measured by the difference between commercial income with taxable income then the total assets of the company are used as a divider. The results showed that there are significant between Corporate Governance , ROA, and the size of the company with tax avoidance. Leverage variable in this study showed no effect on tax evasion .
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Pengungkapan CSR Pada Kinerja Keuangan Perusahaan Luh Gede Dian Hermayanti; I Made Sukartha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i03.p03

Abstract

The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.. The data analysis technique used is multiple linear regression analysis. The results showed that the first and third hypotheses in the study were rejected, namely managerial ownership and disclosure of CSR did not affect the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The second hypothesis in this study is accepted, namely institutional ownership has a positive effect on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Institutional ownership, managerial ownership, disclosure of corporate social responsibility, financial performance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN DI BURSA EFEK INDONESIA Ni Wayan Anindyanari Candranita Pinatih; I Made Sukartha
E-Jurnal Akuntansi Vol 19 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

This study aimed to get empirical evidence of the company size, debt-equity ratio, profitability, subsidiaries,, the size of public accounting firm, audit fee, industry type, and auditor switching in audit delay. This research was conducted on all companies that were late to publish their annual financial report to the exchange in the period 2011-2015. The number of sampels taken are 75 companies with a purposive samping technique. The analysis technique used is multiple linear regression analysis. The result of this study show that , the size of public accounting firm and auditor switching have positive effect on audit delay, while  size of the company, debt-equity ratio, profitability, subsidiaries, audit fees, and industry types have no effect on audit delay.
Pengaruh Manajemen Laba dan Ukuran Perusahaan pada Beban Pajak Tangguhan Hendy Anggara; I Made Sukartha
E-Jurnal Akuntansi Vol 23 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.v23.i02.p21

Abstract

Indonesian is one of the countries that rely on tax revenue as the main source of state income. The income tax-oriented accounting method of accounting recognizes deferred tax liabilities and assets against future fiscal consequences caused by temporary differences and residual losses that have not been compensated. The temporary differences that lead to an increase in future tax amount will be recognized as deferred tax liabilities, therefore the company must recognize a deferred tax burden. The purpose of this study is to obtain empirical evidence of the influence of earnings management and firm size on deferred tax expense. The sample in this study is a company listed on the Indonesia Stock Exchange in 2012-2016 amounting to 10 companies using purposive sampling method. Deferred tax expense can be measured by the total deferred tax expense per year divided by the total assets of the company per year. The results showed that earnings management had a negative effect on deferred tax expense, and firm size had a positive effect on deferred tax expense
PENGARUH 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 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

The purpose of this study was to determine the effect of moral responsibility, awareness of taxpayers, tax penalties and quality of service on taxpayer compliance reporting agency in KPP Pratama Badung Utara. Retrieval and sampling in this study using accidental sampling technique. Respondents in this study is 98 Taxpayer using minimal criteria taxation or accounting staff, working a minimum of 2 years and never fill their annual tax return. Multiple linear regression analysis were used in this research show moral responsibility, awareness of taxpayers, tax penalties and service quality positive and significant impact on taxpayer compliance reporting entity in KPP Pratama Badung Utara.  
Perbandingan Reaksi Pasar di AS, China dan Indonesia terhadap Perundingan Perang Dagang AS-China Giovaninho Ferreira Da Costa; I Made Sukartha
E-Jurnal Akuntansi Vol 30 No 9 (2020)
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.2020.v30.i09.p08

Abstract

This study aims to examine the market reaction in the American, Chinese, and Indonesian stock markets about the announcement of the results of the US-China trade war negotiations. The events of the trade war negotiations took place on 10-11 October 2019. This research used the event study method and the purposive sampling method. The population in this study consisted of Dow 30, SSE 50 and LQ45 stock indices with a total sample of 123 companies. The study used Cumulative Abnormal Return (CAR) as a variable which was data from the Dow 30, SSE 50, and LQ45 stock indices during the event window. Based on the results of the analysis, it was found that there was a market reaction on the American, Chinese, and Indonesian stock markets on the announcement of the results of the US-China trade war negotiations. So there is information content for the event. The results also showed that there were differences in reactions between the American, Chinese, and Indonesian stock markets on the announcement of the results of the US-China trade war negotiations. Keywords: Market Reaction; Cumulative Abnormal Return; Trade War Negotiations.
Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor Melinda Limanto; I Made Sukartha
E-Jurnal Akuntansi Vol 27 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.v27.i02.p02

Abstract

This study aims to obtain empirical evidence of the influence of time budger pressure, machiavellian , internal locus of control, and organizational comitment on auditor’s dysfungsional behavior. Auditor’s dysfungsional behavior is an behavior of auditor that reduces audit quality and causes the audit process to fail. The study was conducted at the R I BPKP Representative of Bali Province in 2019. Respondents in this study were determined using the saturated sample method. Data collection using the questionnaire method. The data analysis technique used is multiple linear regression. The results showed time budget pressures, and machiavellian traits had a positive effect on auditor dysfunctional behavior. Internal locus of control variables, and organizational commitment negatively affect auditor dysfunctional behavior.Keywords: Dysfungsional, machiavellian, internal control, comitment
Pengaruh Asimetri Informasi, Penekanan Anggaran, Komitmen Organisasi dan Ketidakpastian Lingkungan pada Senjangan Anggaran Putu Ayu Regita Naraswari; I Made Sukartha
E-Jurnal Akuntansi Vol 26 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.v26.i02.p30

Abstract

The budget is a periodic plan prepared for a certain period. The difference in the amount of budget submitted by subordinates with the best number of estimates from the organization is budgetary slack. The purpose of this study is to provide empirical evidence of the influence of information asymmetry, budget emphasis, organizational commitment and environmental uncertainty on budgetary slack. This research was conducted at the Starry Hotel in Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely purposive sampling. Based on the results of this study it was found that information asymmetry, budget emphasis and environmental uncertainty had a positive effect on budgetary slack. While organizational commitment has a negative effect on budgetary slack. Keywords: Slack, asymmetry, emphasis, commitment, uncertainty
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