Articles
<![CDATA[Insentif Pajak dan Sanksi Pajak sebagai Mediasi Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[I Ketut Suryanawa]]>;
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i01.p02
<![CDATA[This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance. Keywords: Financial Conditions; Taxpayer Compliance; Tax Incentives; Tax Sanctions]]>
<![CDATA[Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International ]]>
<![CDATA[I Made Surya Widhi Wibawa]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 12 (2021) ]]>
Publisher : <![CDATA[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.2021.v31.i12.p14
<![CDATA[PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.]]>
<![CDATA[PENGARUH ASIMETRI INFORMASI, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA ]]>
<![CDATA[Ni Made Apsari Dwijayanti]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Earnings information is an important factor in measuring the performance of management and assist owners and other parties interested in the company to do an assessment on earning power in the future. The purpose of this study was to determine the effect of information asymmetry, managerial ownership and institutional ownership to earning management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 35 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show positive effect of information asymmetry on earnings management, managerial ownership and institutional ownership has a negative effect on earnings management.]]>
<![CDATA[PENGARUH TINGKAT KESEHATAN BANK DAN UKURAN BANK TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[I Gusti Ayu Gita Maheswari]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 2 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[The purpose of this study was to determine the effect of the bank with RGEC method and size of the company to the value of the company. The health of banks arranged by Bank Indonesia from 2012 was measured using the method RGEC (risk profile, good corporate governance, earnings, and capital). This study uses data on banking companies listed in Indonesia Stock Exchange 2012-2014. The use of the purposive sampling method with the number of samples taken by 22 companies from 40 populations banking companies that have gone pulbic. The data analysis technique used is multiple regression analysis. Based on the results of the study, it was found that the health of banks does not affect the value of the company, while the size of banks significant positive effect on the value of the company.]]>
<![CDATA[Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali ]]>
<![CDATA[Ni Kadek Sri Rahayu]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 3 (2020) ]]>
Publisher : <![CDATA[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.i03.p11
<![CDATA[This study aims to determine the effect of professionalism and gender professionalism independence on audit quality at public accounting firms in Bali. Data collection methods in this study used a questionnaire. The population in this study are all auditors who work at the Public Accounting Firm in Bali with a total of 78 auditors overall. The analysis technique used is Multiple Linear Regression. Based on the analysis and testing of hypotheses, the conclusion is that (1) independence has a positive effect on audit quality, (2) professionalism has a positive effect on audit quality, (3) professional skepticism has a positive effect on audit quality, (4) professional ethics has a positive effect on quality audit (5) gender negatively influences audit quality. Keywords : Independence; Professionalism; Ethics; Gender; Audit Quality.]]>
<![CDATA[Pengaruh Opini Auditor dan Pertumbuhan Penjualan Perusahaan pada Nilai Perusahaan ]]>
<![CDATA[Ketut Ita Diantari]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 2 (2019) ]]>
Publisher : <![CDATA[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.p10
<![CDATA[The study was conducted to identify and test empirically the influence of auditor opinion which is an external factor, and sales growth which is the company's internal factors on the firm’s value. The study was conducted on consumer goods industry sector companies for the period 2013-2017. Samples totaling 17 companies was selected purposively, so that 85 observations were obtained. The data analysis technique used is multiple linear regression. The results of the study show 1) the auditor's opinion does not affect the firm's value. 2) Company sales growth has a positive effect on firm’s value. Based on the results obtained, the research has theoretical implications, that is, it can support signal theory and become another research reference source related to firm’s value. The practical implication is to be considered by investors, creditors, and other interested parties in making business decisions. Keywords: auditor opinion, company sales growth, firm value]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan, dab Arus Kas Bebas Terhadap Kebijakan Dividen ]]>
<![CDATA[Kadek Indri Pradnyavita]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 1 (2020) ]]>
Publisher : <![CDATA[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.i01.p18
<![CDATA[The company is faced with the decision to distribute dividends to shareholders or withhold earnings for reinvestment activities. The purpose of this study was to determine the effect of profitability, company size and free cash flow on dividend policy. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sampling technique used was purposive sampling, so as many as 13 companies were obtained. The total sample taken for 3 years was 39 observations. The technique used in this research is multiple linear regression analysis. Based on the results of the analysis of this study proves that profitability, company size, and free cash flow affect positive dividend policy.Keywords: Profitability; Company Size; Free Cash Flow; Dividend Policy]]>
<![CDATA[Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi ]]>
<![CDATA[Putu Agus Aditya Pramana Putra]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2019.v27.i01.p09
<![CDATA[This study aims to determine the effect of budget participation on budgetary slack and whether self esteem and locus of control are able to moderate the effect of budget participation on budgetary slack in the Badung District OPD. The samples in this study were the Head of the OPD, the Head of the Subdivision of Finance, and the Head of the Planning & Program Subdivision at each Dinas in Badung Regency with a total of 101 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Moderated Regression Analysis (MRA). Based on the results of this study indicate that budgetary participation has a positive effect on budgetary slack, self esteem can weaken the influence of budgetary participation on budgetary slack and locus of control is not able to moderate the influence of budgetary participation on budgetary slack. Keywords: Budget participation, budgetary slack, self esteem, LOC]]>
<![CDATA[Analisis Komparatif Kinerja Saham Sebelum dan Sesudah Pengumuman Right Issue ]]>
<![CDATA[Putu Sri Arta Jaya Kusuma]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 3 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[Rights issue is the issuance of new shares by the company in which the right to buy new shares is granted to existing shareholders. Rights issue in Indonesia is better known as Pre-emption right (ER). This is done to provide an opportunity for existing shareholders to maintain its ownership percentage. The Announcement of rights issue may lead the market to react and affect the performance of the stock. This can lead to differences in the performance of the stock before and after the announcement of the rights issue in this study is proxied by abnormal stock returns and liquidity. The study was conducted on companies listed in Indonesia Stock Exchange (IDX) and the issuing rights issue in 2010-2013. This study sampled 91 announcement of the rights issue in 2010-2013. The analysis technique used is paired sample t-test. Based on this research, it is known that there is no difference abnormal returns before and after the rights issue, but there are differences in liquidity of shares before and after the announcement of the rights issue. This is due to the announcement of the rights issue has been known beforehand by the investor or leak information.]]>
<![CDATA[Efektivitas Penerapan Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat Sari Jaya Sedana Klungkung ]]>
<![CDATA[Gde Deny Larasdiputra]]>;
<![CDATA[I Ketut Suryanawa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 No 3 (2014) ]]>
Publisher : <![CDATA[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
<![CDATA[Attainment of the effectiveness of the application of Accounting Information Systems a good and sufficient corporate needs is a necessity that must be achieved by the company to be able to produce financial information that is accurate, relevant and timely . There are six factors that influence the effectiveness of the application of Accounting Information Systems . Tion, six factors are data security, time, accuracy, relevance, report variation and physical comfort . The purpose of this study was to assess the effectiveness of computer -based accounting information system on the BPR Sari Jaya Sedana Klungkung . Analysis techniques are used to quantify respondents' previous assessment data are qualitative , performed using a Likert scale . The results of this study showed that all six factors influence the effectiveness has been effective in achieving the criteria in this study . This can help the company produce financial information that is accurate, relevant and timely internal and external]]>
