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Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi Dewa Ayu Nyoman Shintya Devi; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p29

Abstract

This study aims to obtain empirical evidence of the effect of profitability on tax aggressiveness. This study also provides empirical evidence of the ability to disclose Corporate Social Responsibility (CSR) to moderate the influence of profitability on tax aggressiveness. Research conducted on companies published on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 56 observation samples. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that profits show a positive effect on tax aggressiveness. The results show CSR disclosure does not moderate the effect of profitability on tax aggressiveness. Agency Theory and Positive Accounting Theory in explaining tax aggressiveness. Keywords: Tax aggressiveness, profitability, corporate social responsibility.
Pengaruh Employee Stock Option Plan (ESOP) pada Earnings Management dan Leverage Sebagai Variabel Pemoderasi Gusti Ngurah Bayu Kuta Waringin; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 25 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.v25.i01.p21

Abstract

The purpose of this study was to obtain empirical evidence of leverage ability to moderate the effect of ESOP on earnings management. The population in this study were companies that registered their shares on the Indonesia Stock Exchange in 2012-2016. The sample in this study was taken using purposive sampling technique based on the technique of determining the sample with the consideration that the company has listed its shares and announced the ESOP on the Indonesia Stock Exchange in the period 1 January 2012 to 31 December 2016.. The analysis technique used in this study is by using the Moderated Regression Analysis (MRA) technique. Based on the results of the study shows that leverage weakens the influence of the Employee Stock Option Plan (ESOP) on corporate earnings management. This shows that with the leverage variable, the negative influence of ESOP on earnings management will decrease. Keywords: Employee stock option plan, leverage, earnings management
Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran pada Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Pemoderasi Ni Nyoman Putri Widiari; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p09

Abstract

The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participation and budgetary emphasis on budgetary slack. This research was conducted in 30 OPD Klungkung Regency. The number of samples taken was 90 people. The number of respondents analyzed was 68 people using the purposive sampling method. Data collection was carried out using a questionnaire. The data analysis technique used is the absolute difference test. Based on the results of the analysis show that organizational commitment weakens the positive influence of budgetary participation on budgetary slack and organizational commitment weakens the negative influence of budgetary emphasis on budgetary slack. Keywords: Budgeting Participation; Budget Emphasis; Organizational Commitment; Budgetary Slack.
Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi Luh Gede Krisna Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 30 No 6 (2020)
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.2020.v30.i06.p18

Abstract

The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is accounting students at Bukit Jimbaran Campus determined using purposive sampling method. From the sampling process, 67 respondents completed the questionnaire. This study uses path analysis techniques (path analysis). The results of this study found that the financial literacy variable was able to mediate the relationship between the parents' socio-economic status on the pattern of personal financial behavior of accounting students. Social status and materialism attitudes also become factors that influence the level of financial literacy of students and their personal financial behavior. The implications of this research are expected to be useful for educational institutions to develop educational curricula and learning patterns related to socio-economic factors (parent status or income) and psychological factors (materialism) in influencing personal financial behavior of accounting students through the financial literacy level. Keywords: Personal Financial Behavior; Socio-Economic Factors; Materialism; Financial Literacy.
KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG Luh Putri Swandewi; Dodik Ariyanto; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 19 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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Abstract

The success of an accounting information system in managing village finances is very important to note. Good-bad performance of an information system can be seen through user satisfaction. User satisfaction will improve the productivity, efficiency and effectiveness of reporting organization in using information systems. The purpose of this research is to assess the success of using Accounting Information System (SIA) by using DeLone & McLean Model (1992). The population of this research is all of LPD in Buleleng Regency. The sample used purposive sampling, with sampling criterion that is LPD which has amount of asset rank 30 biggest in Buleleng Regency. The questionnaires are returned and are worth to be processed as many as 90 questionnaires. Data analysis technique used is multiple linear regression. The results showed that the top management support positively affect the satisfaction of SIA users in LPD Buleleng Regency, the quality of the system has a positive effect on the satisfaction of SIA users in LPD Buleleng District, and the quality of information positively affect the satisfaction of SIA users in LPD Buleleng District.
Pemberdayaan Koperasi Serba Usaha di Kecamatan Tampaksiring Melalui Penguatan Financial Literacy Dewi, Luh Gede Krisna; Ariyanto, Dodik; Penindra, I Made Dwi Budiana; Aksari, Ni Made Asti
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Volume 5 Nomor 1 Tahun 2025 (Maret)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i1.4915

Abstract

The Banjar Malet Multi-Business Cooperative in Manukaya Village is one of the cooperatives that has the potential to increase community empowerment around the Tampaksiring Gianyar District. This cooperative has great potential with 276 members, but still requires improvements in governance and human resource capabilities, especially regarding financial literacy, credit analysis, and the use of information technology in cooperative operations. The aim of this Community Service is to accelerate the spread of science and technology to the community, especially increasing financial literacy, cooperative management, and the use of information technology in cooperative management. The method of service activities is carried out through socialization, training, application of technology and mentoring, as well as evaluation for program sustainability. The results of the activity show that there is an increase in cooperative managers' understanding of financial literacy, analysis of credit provision, and the application of technology in the form of increased knowledge of using Excel in preparing cooperative reports. At the evaluation stage, it was discovered that this Community Service activity was successful in improving the human resource capabilities of cooperative managers and improving the quality of cooperative governance for the better.
Determinants of Sustainability Report Quality: The Impact of Financial Performance, Corporate Governance, Firm Size, and Age Reza Widya Saputra; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p02

Abstract

This study empirically examines the impact of financial performance, corporate governance, firm size, and firm age on the quality of sustainability reporting. Using binary logistic regression analysis, the study processes data with SPSS version 26. The sample consists of 50 non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2022, selected through a purposive sampling method, resulting in 250 firm-year observations. The findings indicate that independent commissioners, audit committees, and firm age positively influence sustainability report quality. However, liquidity, profitability, leverage, operational activity, board of directors, and firm size do not exhibit a significant effect.
Leverage, Ownership Concentration and Organisational Characteristics: Determinants of Green Accounting Disclosure in Indonesia Ni Kadek Githa Prastya Putri; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Green accounting disclosure represents a mechanism through which firms demonstrate accountability to stakeholders on matters pertaining to sustainability. This study investigates the influence of leverage, ownership concentration, and firm-specific characteristics on the extent of green accounting disclosure. The analysis is underpinned by agency theory and stakeholder theory. The empirical context of this research is the manufacturing sector listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. The study employs a purposive sampling approach, yielding a sample of 175 firms and 398 firm-year observations. Data analysis is conducted using the Random Effects Model (REM) framework, facilitated by STATA 17 statistical software. The findings indicate that firm characteristics are positively associated with green accounting disclosure. In contrast, the analysis reveals no statistically significant relationship between leverage or ownership concentration and green accounting disclosure. Kata Kunci: Pengungkapan Green Accounting; Leverage; Konsentrasi Kepemilikan; Karakteristik Perusahaan 
The Effect of Sustainability Performance, Environmental Cost, and Environmental Performance on Firm Value Komang Suci Purnami; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value is a measure reflecting the market’s perception of a company’s overall worth, encompassing not only the value of physical assets but also future profit prospects, management performance, financial stability, various other factors influencing profitability and sustainability. This study aims to explore the influence of sustainability performance, environmental cost, and environmental performance on company value. The sample consists of 42 energy and mining companies listed on the BEI during 2019–2023, totaling 178 observations. The results show that sustainability performance has a negative effect on company value. Environmental cost has a positive and significant effect on company value. Environmental performance does not affect company value in the energy and mining sectors. These findings provide partial support for legitimacy theory and stakeholder theory in the context of environmental cost disclosure and company value. Stakeholders are advised to consider sustainability factors before making investment decisions in energy and mining companies.