Articles
<![CDATA[PROFITABILITAS SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG ]]>
<![CDATA[Ni Luh Made Winda Pratiwi]]>;
<![CDATA[Maria M Ratna Sari]]>
<![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 ]]>
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<![CDATA[This research aims to study profitability as the moderator for the impact of company size on audit report lag. The population used in this research is manufacturing companies listed on the Stock Exchange in 2012-2014 as many as 432 companies. Determination of the sample using purposive sampling technique with a sample of 300 observation.. The analysis technique used is Moderated Regression Analysis (MRA). The analysis results show that the size of a company has negative impact on audit report lag and profitability weakens the impact of a company size on audit report lag. The influence of the independent variable on the dependent variable is equal to 5.4 percent and the remaining 94.6 percent is influenced by other variables outside the model.]]>
<![CDATA[Pengaruh Kecerdasan Emosional, Fasilitas Belajar dan Kompetensi Dosen Terhadap Persepsi Prestasi Akademik Mahasiswa Akuntansi ]]>
<![CDATA[Putu Hendra Putra Wahyudi]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 3 (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.i03.p13
<![CDATA[Student academic achievement is a reflection of the quantity and quality of knowledge that has been mastered by students. The purpose of this study, among others, is to determine the effect, emotional intelligence, learning facilities and lecturer competence on the academic achievement of accounting students. The place to do this research is at the Faculty of Economics and Business, Udayana University. Multiple linear regression analysis is an analysis technique used in this study. The sample of this research is the 2016 accounting undergraduate students with the sample determination method using the Slovin formula. The types of data used in this study are qualitative and quantitative data. Data collection techniques using a questionnaire. The results showed that emotional intelligence, learning facilities and lecturer competence had a positive effect on academic achievement of accounting students. Keywords : Emotional Intelligence; Learning Facilities; lecturer Competence; Academic Achievement.]]>
<![CDATA[Spiritual Intelligence Moderates the Relationship Between Psychological Well-Being, Role Stress and Auditor Performance ]]>
<![CDATA[Thahira Qarimma Nursabilla]]>;
<![CDATA[Gayatri Gayatri]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p06
<![CDATA[The purpose of this study is to investigate the impact of psychological well-being and role stress on auditor performance, with spiritual intelligence serving as a moderating variable. The data collection for this study was obtained from a questionnaire and was collected at the Bali Province Public Accountant Office. The sample was determined using a purposive sampling method with 54 auditors from the Bali Province Public Accountants as respondents. In this study, the interaction test MRA was used to analyze data. According to the findings of the study, psychological well-being has a positive effect on auditor performance. This research also shows that role stress can impair auditor performance. Auditors' spiritual intelligence has the potential to strengthen the relationship between psychological well-being and auditor performance. On the other hand, spiritual intelligence mitigates the impact of role stress on auditor performance. Keywords: Psychological Well-Being; Stress; Auditor Performance; Spiritual Intelligence.]]>
<![CDATA[PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERTUMBUHAN KOPERASI TERHADAP PROFITABILITAS ]]>
<![CDATA[Ni Putu Putri Wirasari]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 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 ]]>
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<![CDATA[The purpose of this study was to determine the effect of working capital turnover, turnover of cash, accounts receivable turnover and growth of cooperatives on the profitability of business cooperatives in South Denpasar District Year 2012-2014. The study was conducted on business cooperatives in South Denpasar District Year 2012-2014. The sample in this study are the financial statements of business cooperatives 24 years from 2012 to 2014. The analysis technique used is multiple linear regression. Based on the results of analysis show that the level of working capital turnover, perputran cash, accounts receivable turnover and growth of cooperatives positive effect on profitability. The effect of variable working capital turnover, turnover of cash, accounts receivable turnover and profit turnaround to profitability has a value of determination of 49.5 per cent while the remaining 50.5 percent is influenced by other variables not included in the research model.]]>
<![CDATA[PENGARUH OWNERSHIP RETENTION, LEVERAGE, TIPE AUDITOR, JENIS INDUSTRI TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL ]]>
<![CDATA[kadek sintya kumala]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 1 (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[Intellectual capital is an asset wealth of human resources in which the asset has a role in the operation of a company which will have an impact on increasing the value of the company that awakened the motivation for creating a competitive advantage. The purpose of this study was to obtain empirical evidence related to the effect of ownership retention, leverage, auditor type, industry type on intellectual capital disclosure. The data used in this research is secondary data from the company's annual report to IPO IDX sampled in 2009-2013. Sampling methods with particular consideration used to obtain samples with specific criteria so get as many as 80 companies. Technical linear analysis performed in this study using SPSS 16. This study shows results that retetention ownership, leverage, auditor type has a significant positive effect on the intellectual capital disclosure. And the last variable is the industry type do not affect the intellectual capital disclosure.]]>
<![CDATA[Corporate Governance, Ukuran Perusahaan, Asimetri Informasi dan Manajemen Laba ]]>
<![CDATA[Adelphia Christian Wibowo]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![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.p04
<![CDATA[The research was conducted with the aim of finding empirical evidence regarding earnings management that is influenced by corporate governance, firm size and information asymmetry. The study involved 100 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with 300 samples of observation. The results of the research analysis found that the presence of women on the board of directors, commissioners and audit committees has not been able to minimize earnings management practices. The larger the size of a company and the information asymmetry that occurs, the greater the possibility of earnings management practices carried out by the company. Keywords: Corporate Governance; Company Size; Information Asymmetry; Earnings Management.]]>
<![CDATA[Pengaruh Insentif Eksekutif, Corporate Risk dan Corporate Governance Pada Tax Avoidance ]]>
<![CDATA[Gusti Ayu Pradnyanita Dewi]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 1 (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[Tax avoidance is tax evasion efforts to comply with taxation and use strategies in the field of taxation that are used . This study has purpose to determine the influence of executive incentive, corporate risk, and corporate governance against tax avoidance. The number of samples analyzed 165 samples of companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. Method for this study was purposive sampling. Research data analysis using multiple linear regression. Result of analysis showed a negative effect on the risk of corporate tax avoidance. Executive incentives, institutional ownership, independent directors and audit committee has no effect on tax avoidance. While audit quality has positive influence on tax avoidance.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Ni Kadek Widnyani Widyastari]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p07
<![CDATA[CSRD is an important component of the company’s operation, which voluntarily contribute to the environment. This study was aimed to test and provide empirical evidence of the effect of firm size, the board of independent commissioners , and foreign ownership on CSR disclosure. This research was conducted on property and real estate companies listed on Indonesia Stock Exchange during the period of research year 2013- 2016 and the sample were 96 purposive sampling. Data analysis technique used by multiple linier regression. Based on the results of the analysis was fund that firm size had a significant positive effect on CSR disclosure. The board of independent commissioners has no significant effect on CSR disclosure. Foreign ownership has a significant negative effect on CSR disclosure. The results of this study can be a consideration for investor to invest their shares. Keywords: CSR, firm size, foreign ownership, the board of independent commissioners]]>
<![CDATA[PENGARUH ASIMETRI INFORMASI, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA ]]>
<![CDATA[Ni Putu Linda Ayu Utari]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 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[The purpose of this study was to obtain empirical evidence of the influence of asymmetry of information, leverage, managerial ownership and institutional ownership on earnings management. This study was performed on companies listed on the Stock Exchange 2009-2013 period. The sample is determined by using purposive sampling method. The samples selected were 185 companies observations. Data analysis technique used is multiple linear regression analysis. But before doing multiple linear regression analysis, first performed classical assumption. Based on the analysis that has been done, this study proves that the asymmetry of information and leverage positive effect on earnings management, managerial ownership and institutional kepenilikan negative effect on earnings management.]]>
<![CDATA[Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion ]]>
<![CDATA[Ni Made Ratih Kumala Dewi]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p06
<![CDATA[Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possibility of detecting fraud on the perception of tax evasion. The research was conducted at KPP Pratama West Denpasar. Purposive sampling technique was used in this study and a sample of 100 individual taxpayers (WPOP) was found. Data analysis in this research used multiple linear regression analysis techniques. The results showed that the self-assessment system and the possibility of detecting fraud had a negative effect on perceptions of tax evasion, while discrimination had a positive effect on perceptions of tax evasion. The implication of this research is to provide support for the theory of planned behavior and attribution theory related to the factors that influence the perception of taxpayers in tax evasion. Keywords: Self Assessment System; Discrimination; Possibility Of Detecting Fraud; Perceptions In Tax Evasion]]>
