Articles
<![CDATA[Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Dewa Putu Gede Widyana]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![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 ]]>
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DOI: 10.24843/EJA.2020.v30.i01.p04
<![CDATA[Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar.Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.]]>
<![CDATA[PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Putu Mentari Swari Ashari]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 3 (2016) ]]>
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[Tujuan penelitian ini adalah untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, leverage dan komisaris independen terhadap pengungkapan modal intelektual perusahaan manufaktur. Jenis data yang digunakan data kuantitatif dan sumber data adalah sekunder. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Untuk menentukan sampel menggunakan metode purposive sampling, dengan jumlah sampel 66 perusahaan.Teknik analisis data adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa variabel profitabilitas dan komisaris independen berpengaruh pada pengungkapan modal intelektual, sedangkan umur perusahaan, ukuran perusahaan dan leverage tidak berpengaruh pada pengungkapan modal intelektual]]>
<![CDATA[PENILAIAN KINERJA PDAM KOTA DENPASAR DITINJAU DARI ASPEK FINANSIAL DAN NON FINANSIAL ]]>
<![CDATA[I Komang Abdi Parumartha Pande, I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 No 2 (2013) ]]>
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[ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui kinerja Perusahaan Daerah Air Minum (PDAM) Kota Denpasar yang ditinjau dari aspek finansial dan non finansial. Metode accidental sampling digunakan untuk mengambil sampel dalam menganalisis kinerja non finansial. Dalam penelitian ini, teknik analisis yang digunakan adalah analisis deskriptif komparatif. Hasil penelitian ini menunjukkan bahwa kinerja PDAM Kota Denpasar tergolong baik dan cenderung menunjukkan peningkatan di tiap tahunnya. Kata Kunci: kinerja finansial, kinerja non finansial]]>
<![CDATA[Motivasi, Biaya, Dan Lama Pendidikan dan Minat Mahasiswa Akuntansi Untuk Melanjutkan Pendidikan Magister Akuntansi ]]>
<![CDATA[Gede Eka Prasetya Putra Suriastra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 4 (2022) ]]>
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.2022.v32.i04.p19
<![CDATA[The purpose of the study was to determine the effect of motivation, education costs, and length of education on the interest of accounting students to continue their Masters in Accounting Education during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The total population is 535 students and the number of samples is 85, with non-probability sampling method using purposive sampling technique. Data was collected by means of a questionnaire. The data collected were analyzed using multiple linear regression analysis techniques. The results showed that quality, career, and economic motivation had a positive effect, while the cost of education and length of education had a negative effect on the interest of accounting students to continue their Master of Accounting Education during the COVID-19 pandemic. Keywords: Motivation; Education Cost; Length of Education; Interest in Continuing Master in Accounting.]]>
<![CDATA[PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA MANAJERIAL ]]>
<![CDATA[Ni Putu Mia Sulistiari Putri]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 2 (2015) ]]>
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[Budgeting participation considereded as an approach that can improve the effectiveness of the company's budget, which will improve managerial performance. Several studies that examined the relationship between budgetary participation and managerial performance showed inconsistent results. This study aims to examine the effect of budgeting participation on managerial performance through budget adequacy, budget goal commitment, organizational commitment, and motivation, on the star hotel in Denpasar. Samples determined with census techniques and data were analyzed using path analysis. Results showed that budgeting participation affect on managerial performance, and their relationship also affected by budget adequacy, budget goal commitment, organizational commitment, and motivation.]]>
<![CDATA[Analisis Profitabilitas Melalui Likuiditas, Kualitas Aset, Solvabilitas ]]>
<![CDATA[Ni Komang Yunita Cahyanti]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 11 (2023) ]]>
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.2023.v33.i11.p10
<![CDATA[Bank is defined as an institution with the function of collecting public funds in the form of savings and then channeling them to the public in the form of credit or other forms with the hope of increasing living standards. This research focuses on analyzing the relationship between liquidity, asset quality, solvency and profitability through multiple linear regression. The research sample is 45 banking companies listed on the Indonesia Stock Exchange using purposive sampling method. Unrelated Loan to Deposit Ratio and Debt to Asset Ratio were found with Return On Assets, while Non Performing Loans had a significant negative association with Return On Assets in the companies studied. Keywords: Loan to Deposit Ratio; Non Performing Loan; Debt to Asset Ratio; Return On Asset]]>
<![CDATA[Penilaian Kesuksesan Penerapan Xero Accounting Software Dengan Model UTAUT dan Delone & McLean ]]>
<![CDATA[Ni Putu Diah Pratiwi]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>;
<![CDATA[Ni Putu Sri Harta Mimba]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 2 (2022) ]]>
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.2022.v32.i02.p13
<![CDATA[This research is motivated to use the UTAUT and DeLone & McLean models to see how the system users respond, especially the application of Xero Accounting. The research was conducted at a restaurant in Badung Regency - Bali. The sampling technique used is purposive sampling. The number of samples in the study were 174 respondents. Collecting data using a questionnaire. Data analysis in this study used Partial Least Square (PLS). The results of testing the UTAUT and DeLone & McLean model variables consisting of performance expectancy, effort expectancy, and system information quality that affect interest in using Xero Accounting. The variables in the UTAUT and Delone & McLean models are performance expectancy, effort expectancy, facilitating conditions, and system information quality that affect system user satisfaction. The variables of usage interest and user satisfaction have an effect on individual performance. The practical implications of this research provide a new perspective on the use of Xero Accounting in restaurant companies. Keywords: UTAUT; Delone & Mclean; Xero Accounting Software.]]>
<![CDATA[Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pendidikan dan Pelatihan pada Efektivitas Penggunaan Sistem Informasi Akuntansi ]]>
<![CDATA[I Gusti Ngurah Wahyu Wira Satria]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![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.p28
<![CDATA[The effectiveness of accounting information systems is very instrumental in determining the success of management to achieve organizational goals and users of SIA have a major role in the effectiveness of the system. This study to obtain empirical about the effect of personal engineering skills, involvement of users, education and training on effectiveness of SIA. The population used in this study is all employees who work at the Badung District Government Regional Organization. The method of the sample by nonprobability sampling technique with saturated sampling method, so that the respondents in this study amounted to 37 people. The data analysis technique used is multiple linear regression analysis. The test results of this of personal techniques has a positive effect on the effectiveness of accounting information systems, the involvement of users has a positive effect on the effectiveness of accounting information systems, and education and training have a positive effect on the effectiveness of accounting information systems. Keywords: personal engineering skills, user involvement, education and training, effectiveness of accounting information systems]]>
<![CDATA[Pengaruh Struktur Aktiva, Likuiditas, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal ]]>
<![CDATA[Ni Nyoman Paramitha]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 11 (2020) ]]>
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.2020.v30.i11.p04
<![CDATA[This study aims to determine the effect of asset structure, liquidity, sales growth and business risk on capital structure. This study took a sample of property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample in this study was taken by the nonprobability sampling method using purposive sampling technique, so as many as 42 companies were obtained. The total sample taken for 3 years was 126 observations. The technique used in this research is multiple linear regression analysis. Based on the results of this research analysis proves that the structure of assets and sales growth has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Business risk does not affect the capital structure. Keywords: Asset Structure; Liquidity; Sales Growth; Business Risk; Capital Structure.]]>
<![CDATA[Reaksi Pasar atas Penyebaran Coronavirus Disease 2019 (COVID-19) ]]>
<![CDATA[Alfian Nurwanto Putra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p05
<![CDATA[COVID-19 has become a negative sentiment for stock markets around the world. On Monday, March 2, 2020, Indonesian President Joko Widodo announced the findings of the first COVID-19 infection case in Indonesia. This study aims to test whether there is a market reaction to the spread of COVID-19. Market reaction in this study is measured by abnormal returns, which is the difference between expected returns and realized returns. Abnormal returns in this study were estimated using a market-adjusted model. This study was conducted on issuers included in the LQ 45 index. The sample in this study was determined using purposive sampling technique. This research was conducted using March 2, 2020 and March 9, 2020 as the date of the event. The number of companies used in this study amounted to 45 companies. The results of this study indicate that on March 2 2020 there was no market reaction to the spread of COVID-19, while on March 9 2020 there was a market reaction to the spread of COVID-19. Keywords: Event Studies; Abnormal Return; COVID-19.]]>
