Articles
<![CDATA[Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada PT. Aira Nusantara Indah ]]>
<![CDATA[Friska Frilisia]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (2018) ]]>
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.2018.v23.i01.p30
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui penyusunan dan penyajian laporan keuangan berdasarkan SAK ETAP pada PT. Aira Nusantara Indah. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Langkah – langkah yang dilakukan untuk memperoleh data dan informasi adalah dengan observasi, dokumentasi, dan wawancara. Hasil penelitian ini menunjukkan bahwa laporan keuangan yang dibuat dan disajikan oleh PT. Aira Nusantara Indah belum sepenuhnya sesuai dengan SAK ETAP. PT. Aira Nusantara Indah hanya melakukan proses pencatatan dengan membuat jurnal khusus yang terdiri atas catatan penerimaan dan pengeluaran kas, catatan piutang, catatan penjualan, dan kartu persediaan barang dagangan, namun catatan yang dibuat oleh perusahaan ini belum sepenuhnya efektif dan efisien. Pengakuan dan pengukuran akun-akun laporan posisi keuangan dan akun-akun laba rugi sebagian besar sudah sesuai dengan SAK ETAP. Ketidaksesuaian dalam penyusunan dan penyajian laporan keuangan ini dikarenakan terbatasnya pengetahuan pemilik dan sumber daya manusia yang dimiliki oleh perusahaan. Kata kunci: laporan keuangan, SAK ETAP, UMKM.]]>
<![CDATA[Kepemilikan Asing, Kepemilikan Manajerial, Profitabilitas, Media Exposure dan Intensitas Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Desi Ratnadewi]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 1 (2024) ]]>
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.2024.v34.i01.p12
<![CDATA[CSR disclosure is the disclosure of all information on social activities carried out by the company. The research aims to determine the influence of foreign ownership, managerial ownership, profitability, and media exposure on the intensity of CSR disclosure. This research uses a sampling method, namely non-probability sampling with purposive sampling technique. There are 173 companies with 519 observations. The data analysis technique used is multiple linear regression analysis. The research results show that profitability and media exposure have a positive effect on the intensity of corporate social responsibility disclosure. Managerial ownership has a negative effect on the intensity of corporate social responsibility disclosure. Foreign ownership has no effect on the intensity of corporate social responsibility disclosure. Keywords: Foreign Ownership; Manajerial Ownership; Profitability; Media Exposure; Corporate Social Responsibility Disclosure]]>
<![CDATA[Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI) ]]>
<![CDATA[Kadek Novia Suastyani]]>;
<![CDATA[I Gede Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 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.v26.i01.p19
<![CDATA[This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance]]>
<![CDATA[Reaksi Pasar Atas Pengumuman Anugerah Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup ]]>
<![CDATA[I Gde Ary Wirajaya]]>;
<![CDATA[Teresia Arta Pangestu]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 9 (2021) ]]>
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.2021.v31.i09.p07
<![CDATA[This study aims to examine the market's reaction to information regarding the announcement of a company performance rating assessment program award in environmental management. Market reaction is measured by abnormal return around the announcement date of the environmental management program. This research is conducted at the Indonesia Stock Exchange. The population in this study are all publicly listed companies receiving PROPER awards listed on the IDX in 2018 for a total of 51 companies. Samples that met the purposive sampling criteria are 50 companies. The analysis technique used is one sample t-test and independent samples t-test. The results of this study indicate that there is a market reaction around the PROPER rating announcement date, and there is no different market reaction between companies with good ratings and companies with bad ratings. Keywords: Event Study; Abnormal Return; PROPER.]]>
<![CDATA[Peran Kohesivitas Kelompok dalam Memoderasi Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran ]]>
<![CDATA[I Wayan Ade Arimbawa]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 3 (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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DOI: 10.24843/EJA.2017.v21.i03.p29
<![CDATA[ABSTRAK Anggaran merupakan salah satu alat bantu yang dapat digunakan manajer untuk proses perencanaan dan pengendalian. Anggaran dapat berfungsi sebagai alat pengendalian jika dalam penyusunannya melibatkan partisipasi penuh dari manajer tingkat bawah (agen). Partisipasi ini dapat memberikan kewenangan agen dalam menyiapkan anggaran untuk setiap pusat tanggung jawab yang mereka milik, dan pencapaian target anggaran sering digunakan oleh manajer tingkat atas untuk menilai kinerja manajerial agen. Namun, penilaian kinerja berdasarkan tercapai atau tidaknya target anggaran akan mendorong agen untuk melakukan senjangan anggaran. Hal ini dapat berdampak buruk dan akan mengurangi keefektifan anggaran di dalam perencanaan dan pengawasan organisasi. Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris peran kohesivitas kelompok dalam mempengaruhi hubungan partisipasi anggaran terhadap senjangan anggaran. Penelitian ini dilakukan pada 33 hotel berbintang di Kota Denpasar. Jumlah responden yang digunakan sebanyak 50 orang kepala departemen yang dipilih dengan menggunakan teknik purposive sampling dengan kriteria responden yaitu kepala departemen yang ikut serta dalam penyusunan anggaran dan telah menjabat minimal satu tahun. Metode pengumpulan data dilakukan dengan metode survei menggunakan kuesioner. Teknik analisis data yang digunakan adalah Moderating Regression Analysis (MRA).Hasil akhir penelitian menyatakan bahwa, partisipasi anggaran berpengaruh positif terhadap senjangan anggaran. Variabel kohesivitas kelompok mampu memoderasi dan memperlemah pengaruh positif partisipasi pada senjangan anggaran.]]>
<![CDATA[Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasar ]]>
<![CDATA[I Putu Novan Anggayana]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![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.p21
<![CDATA[The application of the principles of good governance and organizational culture is very important in managing the organization. The purpose of this study was to determine the effect of the principles of good governance and organizational culture on the financial performance of the Denpasar City Credit Institution (LPD). This research uses a quantitative approach using primary data. The population in this study were all LPDs in Denpasar City as many as 35 LPDs. The sampling method used in this research is the saturated sample method so that the entire population is sampled. The analysis technique used is multiple linear regression. Based on the results of the analysis note that the principles of good governance consisting of transparency, accountability, responsibility, independence and equality simultaneously have a positive effect on financial performance. While organizational culture has no effect on financial performance. Keywords : Good Governance; Organizational Culture; Financial Performance.]]>
<![CDATA[Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Kantor Akuntan Publik ]]>
<![CDATA[Putu Agoes Suanthara]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
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.2021.v31.i04.p08
<![CDATA[The purpose of this study was to determine the effect of the size of the Public Accounting Firm (KAP), the size of the company, and the change of management on KAP Substitution. Research conducted on infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method used is purposive sampling technique and the number of samples chosen is 11 companies with 55 samples in 5 years. Data collected by accessing the IDX official website to get the sample company's annual report, analyzed using logistic regression. Based on the results, KAP size has a significant negative effect on the KAP turnover. Company size and management change variables have a positive and not significant effect on public accounting firm changes. Keywords: KAP Size; Company Size; Management Change; KAP Substitution.]]>
<![CDATA[Pengaruh Partisipasi Anggaran dan Penekanan Anggaran Pada Senjangan Anggaran dengan Locus Of Control Sebagai Variabel Pemoderasi ]]>
<![CDATA[Putu Ari Raditya]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 2 (2018) ]]>
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.2018.v22.i02.p28
<![CDATA[To achieve its goals, hotel requires a good planning and control to run its implementation in accordance to the policy that has been assigned. Budget is an important element and a centerpiece in the planning and control process. The aim of the current study is to find out whether locus of control can moderate the impact of budgetary participation and budget emphasis on budgetary slack. This study was conducted on 4-star hotels in Kuta district. The sampling method used was saturation. There were 30 hotels used as the sample with 97 respondents. Questionnaire was used to collect the data. To analyze the data, MRA testing was applied.The study found that locus of control could strengthen the impact of budgetary participation and budget emphasis on budgetary slack. It can be concluded that the higher the participation given and the budget emphasis moderated by locus of control, the higher the budgetary slack. Keyword: Budgetary participation, budget emphasis, locus of control, budgetary slack]]>
<![CDATA[Profitabilitas, Leverage, Ukuran Perusahaan, dan Tax Avoidance Pada Perusahaan Sektor Pertambangan ]]>
<![CDATA[Ayu Karlina]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 6 (2024) ]]>
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.2024.v34.i06.p19
<![CDATA[The objective of this study is to collect empirical evidence regarding the impact of profitability, leverage, and firm size on tax avoidance and to gather empirical data on how tax avoidance, profitability, and leverage differed before and during COVID-19 pandemic. This research performed on mining sector companies from 2018 to 2021 that registered on the Indonesia Stock Market. The sample was chosen using the purposive sampling method and 154 data were collected as observational objects. Multiple linear regression and different test was used to analyze the data. The findings revealed that profitability has positive effect on tax avoidance, leverage has no effect on tax avoidance, and firm size has negative effect on tax avoidance. Furthermore, the results of the different tests indicate that there is no significant average difference between profitability before and during pandemic. Meanwhile, the average difference in leverage between before and during COVID-19 is significant. The implication of this research is that it can confirm the Theory of Planned Behavior and Stewardship Theory. Keywords: Tax avoidance; Profitability; Leverage; Firm Size.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN PADA NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Khika Indira Putri Hermawan Korompis]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 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[The purpose of this study to examine (1) the effect of financial performance on the firm value, (2) the effect of Good Corporate Governance moderating influence of financial performance on the firm value. Independent variables in this study is financial performance. The dependent variable in this study is the firm value. Moderator variables in this study were of Good Corporate Governance.The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) the observation period 2013-2015. The number of samples of this research are 48 companies with 144 observations of data. The samples in this study using purposive non-probability sampling technique by using specific criteria for the selection of the sample. This research data analysis techniques using Moderated Regression Analysis (MRA). The results showed that the financial performance has positive effect on the firm value. Good Corporate Governance weaken the influence of financial performance in the firm value.]]>
