Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-JURNAL AKUNTANSI
I Made Adhi Wirayana
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
DAMPAK INKLUSI DAN DIGITALISASI PERPAJAKAN TERHADAP MINAT GENERASI MUDA TAAT PAJAK I Made Adhi Wirayana; Wayan Hesadijaya Utthavi; Kadek Nita Sumiari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.09.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i09.p17

Abstract

The tax collection system that applies in Indonesia is a self-assessment system. This system is very dependent on the awareness and active role of the community in fulfilling existing tax obligations. This study aims to find out whether tax inclusion has an effect on the interest of the tax-abiding young generation? and does the digitalization of taxation affect the interest of the young tax-abiding generation? This research was conducted at the Bali State Polytechnic. The number of samples is 54 young people. The sampling technique is the saturated sample method. The analysis technique used, Validity and Reliability Test and PLS SEM analysis. The results of the study show that tax inclusion has a positive effect on the interest of the tax-abiding young generation and tax digitalization also has a positive effect on the interest of the tax-abiding young generation.
Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan I Made Adhi Wirayana; I Putu Sudana
E-Jurnal Akuntansi Vol 22 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.v22.i03.p18

Abstract

This study aims to obtain empirical evidences concerning on the influence of ownership concentration and board of commissioner’s competence on earnings management. This research was undertaken on banking companies registered in Indonesian Stock Exchange from 2010 to 2015. Sampling method used was purposive sampling technique. There are 30 companies as data sample with total 180 observation. The data was accumulated with documentation method. Multiple linear regression test technique was used in analyzing the data. The finding of this study shows that institutional ownership has positive influence on earnings management while managerial ownership does not have any influence. Both board of commissioner’s competence of specifically business fields and corporate governance has negative influence on earnings management while Board of commissioner competency in accounting fields does not have any influence. Keywords: ownership concentration, competence, Earnings Management.
Co-Authors Anak Agung Istri Sri Wiadnyani I PUTU SUDANA Kadek Nita Sumiari Wayan Hesadijaya Utthavi