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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Journal Of Business, Finance, and Economics (JBFE) International Journal of Management Research and Economics International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi
Ni Ketut Lely Aryani Merkusiwati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR Dadi Sugiarto Liman; Ni Ketut Lely Aryani Merkusiwati
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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Abstract

Kompetensi dan independensi auditor merupakan elemen yang diperlukan oleh seorang auditor untuk menghasilkan kinerja auditor yang baik. Penulis menemukan ketidak konsistenan hasil penelitian kompetensi dan independensi auditor sebelumnya sehingga memasukkan kecerdasan emosional sebagai variabel pemoderasi. Penelitian ini bertujuan menguji pengaruh kecerdasan emosional sebagai pemoderasi pengaruh kompetensi dan independensi auditor pada kinerja auditor pada Kantor Akuntan Publik di Provinsi Bali. Penelitian ini dilakukan pada Kantor Akuntan Publik di Provinsi Bali yang terdaftar dalam Institut Akuntan Publik Indonesia (IAPI) tahun 2016. Metode pengumpulan data menggunakan metode survey dengan teknik kuesioner, sedangkan metode penentuan sampel yaitu metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi berganda dan Moderrated Regression Analysis.Hasil penelitian menunjukan kompetensi dan independensi auditor berpengaruh positif pada kinerja auditor. Kecerdasan emosional berhasil memperkuat pengaruh independensi auditor pada kinerja auditor namun gagal memperkuat pengaruh kompetensi auditor pada kinerja auditor. Kata Kunci : kompetensi, independensi, kecerdasan emosional, kinerja auditor.
Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Cokorda Istri Putra Nirajenani; Ni Ketut Lely Aryani Merkusiwati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i01.p13

Abstract

This study aims to obtain empirical evidence on the influence of taxpayer awareness, service quality, understanding tax laws, taxation sanctions and tax dissemination on taxpayer compliance in paying motor vehicle tax at SAMSAT Gianyar office. The theory used in this research is Theory of Planned Behavior. The number of samples examined were 100 motor vehicle taxpayers. The method of determining the sample using accidental sampling, which takes the respondent as a sample by chance. Data collection was done through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis, it can be concluded that the awareness of taxpayers, the quality of service, the understanding of taxation regulations, taxation sanctions and tax socialization have a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Gianyar office.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK Yoanis Carrica Wijayanti; Ni Ketut Lely A. Merkusiwati
E-Jurnal Akuntansi Vol 20 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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Abstract

This study aims to obtain empirical evidence influence of proportion independent directors, institutional ownership, leverage, and the size of the company on tax avoidance. Measurement of tax evasion using the effective tax rate (ETR). Tax evasion is an action taken by the taxpayer to reduce the tax burden of companies that are legal. The role of government to carry out effective supervision is necessary for revenues from oil taxes can be optimized. Research conducted on all companies listed in Indonesia Stock Exchange 2011-2015 period. Sample selection is nonprobability sampling method purposive sampling technique. Total sample as many as 1,319 samples during the 5 period. Data analysis technique used multiple linear regression analysis. Results analysis showed the proportion of independent directors on the negative impact of tax avoidance. Institutional ownership has no effect on tax avoidance. Leverage a positive effect on tax avoidance. Company size has no effect on tax avoidance.
Pengaruh Kualitas Pelayanan, Sanksi Pajak, Biaya Kepatuhan Pajak, dan E-filling Pada Kepatuhan WPOP Non PNS Ida Bagus Komang Wiryadana; Ni Ketut Lely Aryani Merkusiwati
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.p06

Abstract

Tax compliance is the behavior of a taxpayer in performing all tax obligations and use his taxation rights by sticking to the regulations of taxation legislation. The issue of tax compliance that has occurred in recent years is non-tax compliance. This non-compliance will result in tax evasion and embezzlement causing reduced tax revenue to the state coffers. The purpose of this study is to determine the effect of service quality, tax sanctions, tax compliance fees, and the application of e-filling on compliance reporting Individual Taxpayer (WPOP). This study was conducted in KPP Pratama Denpasar Timur. The number of samples is 100 WPOP non PNS, with nonprobability sampling method with purposive sampling technique. Data collection was done through interview, observation and questionnaire. The analytical technique used in this study is multiple linear regression. Based on the analysis result obtained service quality, taxation sanction, and application of e-filling have a positive effect on WPOP compliance, while tax compliance cost have negative effect on WPOP compliance. Keywords : service quality, tax sanction, compliance cost, and e-filling
REAKSI PASAR BERUPA VOLUME PERDAGANGAN SAHAM SAAT STOCK SPLIT PADA PERUASAHAAN BEI TAHUN 2011-2013 Ni Ketut Lely Aryani Merkusiwati
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

The market reaction is a signal given by investors on stock prices of companies in the capital market. This study aims to examine the information content of an event that announced the company. The research was conducted on all the companies listed in Indonesia Stock Exchange 2011-2013 is the stock-split. The number of samples taken 30 companies. Based on the test results of the analysis using paired smple t-test showed that there are differences ATVA, a decrease in the activity of the average trading volume before and after the stock split. This suggests that investors are less able to react to the announcement of a stock split that led to the decline over the ATVA company after the stock split. The decrease is caused because investors do not see a stock split as a beneficial information in the Indonesian economy experienced inflation and rising fuel prices.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMITE AUDIT PADA AUDIT DELAY YANG DIMODERASI OLEH REPUTASI KAP I Gusti Agung Ayu Ratih Prabasari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p30

Abstract

Audit delay adalah rentang waktu penyelesaian audit dari tanggal penutupan tahun buku hingga tanggal diselesaikannya laporan auditor independen. Proses audit sangat memerlukan waktu yang berakibat adanya audit delay yang nantinya akan sangat berpengaruh pada ketepatan waktu pelaporan keuangan. Terdapat beberapa faktor yang memegaruhi audit delay. Profitabilitas, ukuran perusahaan, dan komite audit adalah salah satu faktor yang mempengaruhi audit delay. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan komite audit pada audit delay dengan reputasi KAP sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Sampel yang diambil dalam penelitian ini berjumlah 74 perusahaan dengan periode pengamatan selama 4 tahun dengan total 296 pengamatan. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling. pengumpulan data dilakukan dengan menggunakan metode observasi non participant. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, dan komite audit berpengaruh negatif pada audit delay. Hal ini berarti bahwa profitabilitas, ukuran perusahaan dan komite audit akan memperpendek rentang audit delay. Reputasi KAP mampu memperkuat pengaruh profitabilitas, ukuran perusahaan, dan komite audit pada audit delay. Kata kunci : profitabilitas, ukuran perusahaan, komite audit, audit delay, reputasi KAP
Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak I Made Gilang Hartana; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 25 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.v25.i02.p26

Abstract

The development of an area is heavily dependent on the tax sector. The purpose of this study is to determine the effect of taxpayer awareness and tax sanctions on compliance with motor taxpayers with the socialization of taxation as a moderator. This research was conducted at SAMSAT Tabanan Joint Office. The number of samples used in this study were 100 people obtained by nonprobability sampling method with purposive sampling technique. Data were collected by non-participant observation method and questionnaire. Data analysis technique is done by using multiple linear regression analysis and Moderated Regression Analysis. The results of the research show that taxpayers' awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance in SAMSAT Tabanan Office. This study also found that the socialization of taxation can strengthen the influence of taxpayer awareness on the compliance of motor vehicle taxpayers in the joint office of SAMSAT Tabanan. Keywords: awareness, sanction, socialization, compliance
Analisis Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dalam Membayar Pajak Ni Putu Dita Darmayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 34 No 3 (2024)
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.2024.v34.i03.p19

Abstract

Tax is a source of state revenue and is a potential sector related to the success of national development. The aim of the research is to empirically prove the influence of tax knowledge, moral obligations and tax socialization on taxpayer compliance. The research was conducted at the SAMSAT Bangli Office. The sampling method used non-probability sampling, namely incidental sampling, data was collected using a survey method with questionnaire techniques and analyzed using multiple linear regression analysis techniques. The research results show that tax knowledge, moral obligations and tax socialization have a positive and significant effect on taxpayer compliance. Keywords: Tax Knowledge; Moral Obligation; Tax Dissemination; Taxpayer Compliance
The Influence of Understanding Level, Career Perception, and Quality Motivation on PPAk Students Interest in Pursuing Chartered Accountant Certification Kadek Adysti Ulandari; Ni Ketut Lely Aryani Merkusiwati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.351

Abstract

The interest of PPAk students in obtaining Chartered Accountant (CA) certification can enhance their competitiveness and marketability in the workforce by providing additional evidence of competence beyond academic degrees, with the quality and expertise they possess. This research aims to determine the influence of understanding levels, career perceptions, and quality motivation on the interest of PPAk students in pursuing CA certification. The study was conducted at the Faculty of Economics and Business, Udayana University, as the best state university in Bali that offers a PPAk study program with quality graduate students, with a sample of 78 PPAk students selected using non-probability sampling method with saturated sampling technique. This research proves that, based on the Theory of Planned Behavior, the level of understanding regarding students career perceptions affects the interest of PPAk students in pursuing CA certification. Maslow's theory can be used as a basis for understanding the influence of motivating factors for PPAk students regarding CA certification. The Faculty of Economics and Business at Udayana University can benefit from this research by better understanding how understanding levels, career perceptions, and quality motivation affect PPAk students' interest in pursuing CA certification. This information can then be used to assess the factors influencing PPAk students' interest.  According to this study, PPAk students' interest in obtaining CA certification is positively and significantly impacted by their comprehension levels, career perceptions, and quality motivation.
The Effect of Tax Sanctions, Service Quality, and Tax Socialization on Individual Taxpayer Compliance in Gianyar Regency I Gusti Ayu Ira Puspitadewi; Ni Ketut Lely Aryani Merkusiwati
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.755

Abstract

This study aims to analyze the effect of tax sanctions, service quality, and tax socialization on individual taxpayer compliance. The population in this study consists of individual taxpayers registered at the Gianyar Primary Tax Office (KPP Pratama Gianyar), with a sample of 100 respondents determined using the Slovin formula. Data were collected by distributing questionnaires directly through Google Forms to respondents. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 26 for Windows. This research contributes positively to improving compliance in submitting annual tax returns (SPT) and can provide valuable input for the Gianyar Primary Tax Office regarding the importance of enforcing tax sanctions, improving service quality, and conducting effective tax socialization to encourage better annual tax reporting each year. The results of the analysis show that tax sanctions and service quality have a positive effect on individual taxpayer compliance, whereas tax socialization does not significantly affect individual taxpayer compliance.
Co-Authors A. A. Istri Agung Mahaningrum A.A. Ari Chintya Dewi Anak Agung Ngurah Krisnadeva Cokorda Istri Putra Nirajenani Dadi Sugiarto Liman Desak Putu Kartika Rosiana Dewi Dewa Gede Agung Basudewa Gek Ayu Putu Intan Permata Dewi Gusti Ayu Raisa Ersania I Gede Ari Wiguna Prastya I Gusti Agung Ayu Pritha Cinantya I Gusti Agung Ayu Ratih Prabasari I Gusti Agung Sri Mustika Putra I Gusti Ayu Eka Damayanthi I Gusti Ayu Ira Puspitadewi I Gusti Lanang Ngurah Dwi Cahyadi Putra I Gusti Ngurah Agung Suaryana I Ketut Sujana I Ketut Suryanawa I Komang Jinarta I Made Gilang Hartana I Made Indra Pratama I Made Lopa Rustiana I Nyoman Toni Artana Putra I Nyoman Toniarta Ida Bagus Komang Wiryadana Kadek Adysti Ulandari Kadek Ayu Windaswari Kadek Pandi Juliadi Komang Ayu Tri Handayani Komang Devi Methili Purnajaya Made Dwi Ananda Suryani Made Ratih Baskaraningrum Maria Florida Sagho Ni Kadek Dwi Putri Antari Ni Kadek Karisma Dewi Ni Ketut Ayu Febriyanthi Ni Ketut Riski Agustini Ni Luh Made Ayu Widhiari Ni Made Ampriyanti Ni Made Windi Wijayanti Ni Putu Dita Darmayanti Ni Putu Eka Mahayani Ni Putu Krismayanti Ni Putu Mila Purwitasari Ni Putu Mitha Pratiwi Ni Putu Suratningsih Ni Wayan Krisnayanti Arwinda Putri Ni Wayan Sarasati Pramudia Wanami P Pande Putu Ditha Purnamasari Putu Eka Rahmayanti Putu Rosayanti Putu Shandya Maharani Putu Sita CrusytaDewi Rozakwaty, Olivia Nuraini Santi Krisna Dewi Trie Julianti Dewi Wayan Sugi Astana Yoanis Carrica Wijayanti