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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 MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK HOTEL Putu Septiana Dewi; I Made Sukartha
E-Jurnal Akuntansi Vol 13 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

Taxes as a source of revenue has a very large role in financing national development. This study aims to determine the effect of taxpayer awareness, quality of service, moral obligation, tax penalties, and tax audits on tax compliance in paying taxes hotels in Denpasar City Revenue Service. Sampling method accidental sampling technique. The respondents in this research were 100 taxpayers hotels obtained by the formula Slovin. This study tested using multiple linear regression analysis with SPSS 15:00 for windows. Based on the results of the analysis can be concluded that the taxpayer awareness variables, quality of service, moral obligation, tax penalties, and tax audits positive effect on tax compliance in paying taxes hotels in Denpasar City Revenue Service.
Pengaruh Kepemilikan Keluarga dan Ukuran Perusahaan pada Agresivitas Pajak dengan Corporate Governancer sebagai Variabel Pemoderasi Hadika Kresna Wirawan; I Made Sukartha
E-Jurnal Akuntansi Vol 23 No 1 (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.i01.p23

Abstract

Penelitian ini bertujuan untuk memeroleh bukti empiris mengenai pengaruh variabel kepemilikan keluarga dan ukuran perusahaan pada agresivitas pajak serta pengaruh variabel corporate governance (CG) sebagai variabel pemoderasi dalam pengaruh kepemilikan keluarga dan ukuran perusahaan pada agresivitas pajak. Variabel kepemilikan keluarga diukur dengan hak kontrol, ukuran perusahaan diukur dengan logaritma natural total aset, agresivitas pajak diukur dengan discretionary accrual, dan CG dengan analisis faktor. Sampel ditentukan melalui metode non probability dengan teknik purposive sampling. Jumlah sampel dalam penelitian ini berjumlah 19 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2016. Uji yang digunakan Uji Analisis Regresi Berganda dan Moderate Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa kepemilikan perusahaan berpengaruh positif pada agresivitas pajak dan ukuran perusahaan tidak berpengaruh pada agresivitas pajak. Penelitian ini juga menunjukkan bahwa interaksi CG dengan variabel independen tidak signifikan sehingga tidak mampu memoderasi pengaruh kepemilikan keluarga dan ukuran perusahaan pada agresivitas pajak. Kata kunci: Kepemilikan keluarga, ukuran perusahaan, agresivitas pajak, corporate governance.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Pemilik pada Kinerja UMKM di Kabupaten Gianyar Ni Luh Laras Witrisanti Bayu; I Made Sukartha
E-Jurnal Akuntansi Vol 26 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.v26.i03.p22

Abstract

The performance of Micro, Small and Medium Enterprises needs to be investigated because the export value of MSME is considered to continue to increase by touching 19.9 MSME is 61.41%, while in employment of MSME dominates 97% of the total national workforce. This study aims to determine the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence of the owner on the performance of Micro, Small and Medium Enterprises. The object of the research is the performance of MSME in Gianyar Regency. The sampling technique used in this study is Probably sampling used by using a simple random technique. There are 100 MSME as a sample with 71 statements. Based on the results of the research analysis, Intellectual Intelligence has a positive effect on MSME Performance, Emotional Intelligence has a positive effect on MSME Performance, and Spiritual Intelligence has a positive effect on MSME Performance. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence
PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK KINI DALAM MENDETEKSI INCOME MAXIMIZATION Ni Made Ayu Widiariani; I Made Sukartha
E-Jurnal Akuntansi Vol 10 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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Abstract

This study aims to detect the possibility of income maximization when seasoned equity offerings using the modified Jones model with deferred tax assets and current tax expense as a detector. Data used in the study was obtained from the financial statements of companies that conduct seasoned equity offerings activities in the period 2004-2013. This study uses 35 companies listed in Indonesia Stock Exchange as samples that have met the criteria for purposive sampling. The test results data using multiple linear regression analysis showed that only current tax can use to detect income maximization when seasoned equity offerings.
PENGARUH KUALITAS AUDITOR PADA MANAJEMEN LABA SAAT PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) Ridwan Agung M. Sudariyanta; I Made Sukartha
E-Jurnal Akuntansi Vol 11 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

Good or poor performance of the company is reflected in all the effort and hard work in managing the company 's top management in order to achieve the main objectives of the company. Companies that are experiencing a decline for the sake of determining its future, making CEO turnover as the best strategy that can be chosen. The purpose of this research was conducted, is : 1 ) to test the earnings management practices that triggered the CEO turnover in companies listed on the Indonesian Stock Exchange in the study period of 2002 through 2012, and 2 ) examine the effect of auditor quality on earnings management practices. With discretionary accruals as a proxy for earnings management based on the Modified Jones model and tested using independent sample t-test showed the results of research that occurred earnings management practices by increasing earnings in the change of CEO. The quality auditors in this study were tested by simple linear regression analysis showed the effect on earnings management, which shows the results that the increasing quality of the auditor will lower earnings management practices.
KINERJA PASAR DAN KINERJA KEUANGAN SESUDAH MERGER DAN AKUISISI DI BURSA EFEK INDONESIA Kadek Hendra Gunawan; I Made Sukartha
E-Jurnal Akuntansi Vol 5 No 2 (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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Abstract

ABSTRAK Kinerja perusahaan merupakan tanggung jawab manajer kepada investor. Salah satu strategi yang banyak digunakan oleh manajer dalam meningkatkan kinerja perusahaan adalah menerapkan strategi merger dan akuisisi. Tujuan penelitian ini adalah untuk mengetahui peningkatan kinerja pasar dan kinerja keuangan sesudah merger dan akuisisi baik dengan metode pembayaran dan perusahaan target yang berbeda. Penelitian ini dilakukan di Bursa Efek Indonesia. Jumlah sampel yang diambil sebanyak 48 perusahaan, dengan pendekatan purposive sampling. Teknik analisis yang digunakan adalah paired sample t test dan wilcoxon signed rank test. Berdasarkan hasil analisis ditemukan bahwa hanya kinerja pasar yang mengalami peningkatan sesudah merger dan akuisisi khususnya dengan metode pembayaran saham dan dengan perusahaan target publik. Peningkatan juga terjadi pada return on equity ratio untuk periode 1 tahun sesudah merger dan akuisisi dengan perusahaan target publik serta total aset to total debt ratio untuk periode 2 tahun sesudah merger dan akuisisi dengan perusahaan target kombinasi private dan publik. Kata kunci: kinerja pasar, kinerja keuangan, merger dan akuisisi
Pengaruh Tarif Progresif, Kualitas Pelayanan, Sosialisasi Perpajakan dan Pengetahuan Perpajakan Pada Kepatuhan Wajib Pajak Luh Putu Cintya Wijayanti; I Made Sukartha
E-Jurnal Akuntansi Vol 25 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.v25.i03.p15

Abstract

Tax is the largest source of revenue for country, especially Indonesia. In achieving the level of tax compliance and maintaining the level of compliance is an issue of concern in both developed and developing countries. This research was conducted at the SAMSAT Office Bangli Regency by using a sample size of 397 people with stratified random sampling method that is by observing the level (strata) on the population element. The data analysis technique used in this study is the multiple linear regression analysis. The results of the study found that progressive rates had positive effect on taxpayer compliance. Service quality has positive effect on taxpayer compliance. Taxation socialization has positive effect on taxpayer compliance. Knowledge of taxpayer taxation has positive effect on taxpayer compliance. This research is expected to be a motivation for the samsat office to be able to improve physical and non-physical facilities to improve taxpayer compliance. Keywords: progressive tariffs, service quality, tax socialization, taxpayer knowledge, compliance
Pengaruh Kompetensi, Pengalaman Kerja, Gaya Kepemimpinan dan Lingkungan Kerja Pada Kualitas Audit Ni Made Ayu Nirmalasari Putri Erawan; I Made Sukartha
E-Jurnal Akuntansi Vol 24 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.v24.i03.p27

Abstract

The purpose of this study was to determine the effect of competence, work experience, leadership style and work environment on audit quality. The theory used in this study is agency theory, motivation theory and attribution theory. The population in this study were 53 staff inspectorate and functional auditor position staff as many as 53 people in the Tabanan Regency Inspectorate Office. The number of samples used was 33 respondents with purposive sampling method. Data collection method uses questionnaire. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis with the SPSS program. The results of the analysis show that competence, work experience, leadership style and work environment have a positive effect on audit quality. To improve audit quality, it is important to pay attention to factors that can influence such as external and internal factors, so that what is produced is in accordance with organizational objectives and is efficient. Keywords: competence, work experience, leadership style, work environment, and audit quality
Reaksi Pasar Terhadap Pengumuman Dividen Perusahaan Yang Termasuk Kategori LQ 45 Putu Ayu Sri Wahyuni; I MADE SUKARTHA
E-Jurnal Akuntansi Vol 2 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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Abstract

This study aimed to examine the information content of dividend announcements that can be measured by the market reaction occurs. The market reaction can be measured by abnormal stock return and trading volume. Using the event study approach with a 10-day observation period. To calculate the return ekspektasian using Market Model. Sampling method used was purposive sampling method in order to get a sample of 36 companies. Statistical test equipment used was paired sample t-test and one-sample t-test. The results obtained by the analysis there is no market reaction to the dividend announcement event. There is no positive market reaction to the companies that announced dividend increases. There are no negative market reaction to the companies that announced dividend decreases. There was no difference in reaction arising from the announcement of dividend increase announcements of dividend decreases company category LQ 45 in 2011.   Key words : abnormal return, market reaction, trading volume
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