Articles
PENGARUH KUALITAS PELAYANAN, PENGETAHUAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN
I Putu Indra Pradnya Paramartha;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 15 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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The aim of this study was to determine the effect of service quality, knowledge and tax penalties on taxpayer compliance. The study was conducted at the Tax Office (KPP) Primary Gianyar 2015. Samples were selected using a formula slovin. Data was collected by distributing questionnaires to effective corporate taxpayers registered in STO Gianyar and techniques of analysis using multiple linear regression analysis. Based on the analysis, it is known that the quality of service, knowledge and sanction tax positive effect on taxpayer compliance. Variable quality of service, knowledge and tax penalties affect taxpayer compliance by 81.3 percent, while the remaining 18.7 percent is influenced by other variables not included in the research model.
Analisis Reaksi Pasar Atas Peristiwa Pilkada Serentak Tahun 2018
Ni Nyoman Wahyu Suryani;
Ni Ketut Rasmini
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
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DOI: 10.24843/EJA.2019.v27.i02.p13
This study aims to determine market reaction in the event of simultaneous regional elections in 2018. This research is an event study with a period of observation for 7 days. The study was conducted on companies classified as LQ45 from February to July 2018. The population in this study was 45 companies. The method of determining the sample used is a non probability sampling method with a purposive sampling technique. The sample obtained was 37 companies. The market reaction to the 2018 simultaneous regional elections was measured using abnormal return and trading volume activity. The data analysis technique used is paired-sample t-test. The test results show that there is no difference in average abnormal return and trading volume activity before and after the events of simultaneous regional elections. This shows that simultaneous regional elections in 2018 did not cause market reaction because there was no information content on the event. Keywords: Event study, abnormal return, politics
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PERIODE 2011-2014
I Putu Doni Aditya Setiawan;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 24 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
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DOI: 10.24843/EJA.2018.v24.i01.p26
Pencapaian sinergi merupakan tujuan dari perusahaan melakukan merger dan akuisisi sekaligus memperbaiki kinerja keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui apakah terdapat peningkatan kinerja keuangan pada perusahaan yang mengalami financial distress dan yang tidak mengalami financial distress selama lima tahun sebelum dan dua tahun sesudah merger dan akuisisi. Perusahaan yang dijadikan sampel dipilih menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 33 perusahaan. Kinerja keuangan perusahaan diukur dengan lima rasio yakni Current Ratio (CR), Return on Asset (ROA), Return on Equity (ROE), Debt to Equity (DER) dan Total Asset Turnover (TATO). Teknik analisis yang digunakan dalam penelitian ini adalah altman z-score, uji statistik deskriptif, uji normalitas dan paired sample t test. Hasil pengujian menunjukkan bahwa kinerja keuangan pada perusahaan yang mengalami financial distress dan perusahaan yang tidak mengalami financial distress tidak mengalami peningkatan pasca merger dan akuisisi. Kata kunci : kinerja keuangan, financial distress, merger dan akuisisi
PENGARUH AUDIT FEE, OPINI GOING CONCERN, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, UKURAN KAP PADA PERGANTIAN AUDITOR
Edwin Wijaya;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 11 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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The purpose of this study was to determine the effect of audit fee, going concern opinion, financial distress, the size of the company and the size of the firm at the turn of the auditor. The type of data used is quantitative data in the form of financial statements of companies manufacturing the period 2008-2013 listed in Indonesia Stock Exchange. The Source of data is secondary data. The Samples using is purposive sampling method, and the number of samples is 96 companies. Data were analyzed using logistic regression analysis, because the dependent variable using dummy variables. The results showed the audit fee and the going concern opinion affect the auditor turnover. While financial distress, the size of the company and the size of KAP has no effect on the change of auditor
STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA
Opyandari Dharsini Kori;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 21 No 1 (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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The study examined the structure of Good Corporate Governance as a moderating influence on earnings management information asymmetry. The purpose of this study to determine (1) the effect on earnings management information asymmetry, (2) the interaction effect of good corporate governance structure on earnings management. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2015. The number of samples of this research are 22 companies with 132 the data of observation. The samples in this study using non-probability method with purposive sampling technique by using specific criteria for the selection of the sample. Data were analyzed using Moderated Regression Analysis (MRA). The results showed that the information asymmetry effect on earnings management. In addition the results of this study also shows that institutional ownership of good corporate governance structure able to moderate influence on earnings management information asymmetry, while other proxy includes independent directors, board size, the audit committee was not able to moderate the influence of asymmetry of information on earnings management.
Profitabilitas, Leverage, Pandemi Covid-19, dan Rentang Waktu Audit dengan Variabel Moderasi Firm Size
Komang Ayu Wulandari;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 8 (2023)
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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DOI: 10.24843/EJA.2023.v33.i08.p16
Go public companies listed on the IDX are required to report their financial reports to the Financial Services Authority to avoid delays in financial reporting. The purpose of this study was to empirically test firm size in moderating the effect of profitability, leverage, and the COVID-19 pandemic on audit timeframes in energy sector companies listed on the IDX. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 39 companies obtained using a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The research results show that firm size moderates the influence of profitability and the COVID-19 pandemic on the audit time span. However, firm size does not moderate the effect of leverage on the audit time span. Keywords: Profitability; leverage; COVID-19 pandemic; Firm Size; Audit Timeframe
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERN, REWARD DAN MORALITAS INDIVIDU PADA PERILAKU TIDAK ETIS KARYAWAN (STUDI CV. SINAR DIAN)
Luh Anggi Bellyanti;
Ni Ketut Rasmini
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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The purpose of this study was to examine how the effectiveness of internal control, reward and individual morality against unethical behavior of employees. This research was conducted at the company's CV. Sinar Dian, the samples used were taken as many as 55 people using a quantitative approach in the form of associative. Data were collected by questionnaires and analysis techniques used are multiple regression. Results showed that the effectiveness of internal control, reward and negatively affect the individual morality of unethical behavior of employees
Penerimaan Sistem Informasi Berbasis Teknologi oleh Karyawan PT. Merry’s Tour and Travel Menggunakan Aplikasi Quickbooks
Ni Wayan Desi Riani;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 2 (2020)
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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DOI: 10.24843/EJA.2020.v30.i02.p06
This research is intended to find out how the employee acceptance of the QuickBooks application system tested by Merry's Tour and Travel by using the Technology Acceptance Model (TAM). This study uses a population of all management and employees of Merry’s Tour and Travel. Determination of samples usingpurposive sampling techniques and the samples that met the criteria was 34 respondents. The data collection method uses a survey method with a questionnaire. Data were analyzed using Structural Equation Model (SEM), namely Partial Least Square (PLS). Based on the results of the analysis found that the variables of top management commitment, selft-efficacy, and perceived usefulness affect the acceptance of the QuickBooks information system at PT. Merry’s Tour and Travel. This indicates that the process of transition from manual systems to QuickBooks information systems cannot be fully explained by the Technology Acceptance Model. Keywords: Perceived Ease Of Use; Perceived Usefulness; Attitude Toward Using; Behavioral Intension To Use; Technology Acceptancemodel (TAM).
Pendidikan, Lingkungan Keluarga dan Penggunaan Instagram terhadap Minat Berwirausaha Mahasiswa
Ni Luh Ayu Suarningsih;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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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DOI: 10.24843/EJA.2021.v31.i02.p14
This study aims to obtain empirical evidence of the effect of accounting education, entrepreneurship education, family environment and the use of Instagram on entrepreneurial interest in undergraduate accounting students of FEB Unud. The analysis technique used is multiple linear regression analysis techniques with the method of determining the sample using purposive sampling. Data collection was done by distributing questionnaires. The sample in the study were 257 respondents. The results of this study indicate that accounting education and entrepreneurship education have a positive and insignificant effect, while the family environment and use of Instagram have a significant positive effect on the interest in entrepreneurship in the undergraduate accounting study program of FEB Unud. Keywords: Education; Family Environment; Instagram; Entrepreneurial.
Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Tax Amnesty, Tingkat Penghasilan Pada Kepatuhan Wajib Pajak
Hadi Wiranatha;
Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 21 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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DOI: 10.24843/EJA.2017.v21.i03.p25
Indonesia sebagai negara berkembang tengah gencar-gencarnya melaksanakan pembangunan. Sasaran utama pemerintah adalah meningkatkan perekonomian masyarakat dari sektor Usaha Mikro, Kecil dan Menengah Usaha Kecil Mikro dan Menengah merupakan usaha ekonomi kerakyatan yang berbasis pada kekuatan ekonomi rakyat dalam mengelola potensi sumber daya alam untuk meningkatkan perekonomian masyarakat di daerah tersebut. Jika dilihat dari pemenuhan kewajiban perpajakan, kepatuhan wajib pajak badan usaha sektor UMKM masih sangat rendah. Di Kabupaten Jembrana kepatuhan wajib pajak badan usaha sektor UMKM tergolong sangat rendah yaitu dibawah 50%. Tujuan penelitian ini adalah untuk menguji pengaruh pengetahuan perpajakan, modernisasi sistem administrasi perpajakan, tax amnesty dan tingkat penghasilan pada kepatuhan wajib pajak badan sektor UMKM di kabupaten Jembrana. Sebanyak 100 Wajib Pajak Badan Usaha di pilih sebagai responden dari 1.239 Wajib Pajak Badan Usaha yang terdaftar di KPP Pratama Tabanan per 31 Desember 2016 dengan menggunakan rumus solvin, metode penentuan sampel dalam penelitian ini adalah accidental sampling. Data bersumber dari KPP Pratama Tabanan karena Kabupaten Jembrana masuk wilayah kerja KPP Pratama Tabanan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, modernisasi sistem administrasi perpajakan, tax amnesty dan tingkat penghasilan berpengaruh positif pada kepatuhan wajib pajak badan sektor UMKM di Kabupaten Jembrana. Kata Kunci: pengetahuan perpajakan, modernisasi sistem administrasi perpajakan, tax amnesty, tingkat penghasilan