Articles
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL PEMODERASI
AA Gde Trisna Dwija Putra;
Made Gede Wirakusuma
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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This study aimed to determine the effect of corporate social responsibility to corporate value disclousure with foreign ownership as moderating variable on Mining Company listed on the Indonesia Stock Exchange 2011-2013. The study design used is associative. This study population is a collection of all mining companies listed on the Stock Exchange over the period 2011-2013 is 40 companies. For the determination of the sample using the method of non-probability sampling, ie sampling technique with a certain considerations. Data were collected to make use of non-participant observation method. The data has been analyzed using analytical techniques moderated regression analysis. The results of this study found that 1) The first hypothesis is proven Corporate Social Responsibility does not affect the value of the company, 2) The second hypothesis is proven to Foreign Ownership moderate the relationship CSR on the value of the company.
PENGARUH PERGANTIAN AUDITOR, REPUTASI KAP, OPINI AUDIT, DAN KOMITE AUDIT DALAM AUDIT DELAY
Ni Made Adhika Verawati;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 No 2 (2016)
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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Audit delay is the length of time the examination Completion As measured from the Closing Date Up to Date Company books Audited Financial Statements issued. Singer study aimed to investigate the influence of change of auditor review , reputation of KAP , audit opinion , Audit commite and against of Audit delays . The study sample as many as 78 Manufacturing Company in Indonesia Stock Exchange ( BEI ) 2012-2014 With purposive sampling method. The analysis technique used is the Multiple Linear Regression . Research results show that ( 1 ) Audit auditor Substitution positive effect against the delay , ( 2 ) Reputation auditor Against negative influence audit delay , ( 3 ) Audit Opinion does not affect audit dalay against, ( 4 ) audit committee does not affect audit delay Against.
PENGARUH KOMITMEN PROFESIONAL PADA KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI
A.A. Gde Dwi Aditya A.;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 6 No 2 (2014)
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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ABSTRAK Tujuan dari penelitian ini adalah untuk menganalisis pengaruh komitmen profesional pada kepuasan kerja, dan menganalisis apakah hubungan antara komitmen profesional dan kepuasan kerja dimoderasi oleh variabel motivasi. Data dikumpulkan dengan menggunakan metode survey. Penentuan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 57 auditor yang bersedia berparisipasi dalam penelitian ini. Hasil penelitian ini membuktikan bahwa komitmen profesional (x1) tidak memiliki pengaruh pada kepuasan kerja dan juga membuktikan bahwa hubungan antara komitmen profesional dan kepuasan kerja auditor tidak dimoderasi oleh variabel motivasi. Penemuan ini tidak terlepas dari rasa kurang nyaman dalam bekerja yang merupakan akibat dari konflik peran yang dialami auditor, hal tersebut dapat menurunkan motivasi, sesuai dengan pernyataan Ikhsan dan M. Ishak (2005) dalam Wijayanti (2008). Kata kunci: auditor, kepuasan kerja, komitmen profesional, motivasi
FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Ida Ayu Gayatri Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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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Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tindakan perataan laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Penelitian menggunakan metode purposive sampling dimana dari 119 perusahaan manufaktur yang menjadi populasi diperoleh 12 perusahaan selama 5 tahun berturut-turut, sehingga total sampel sebanyak 60 sampel. Dengan menggunakan analisis regresi logistik, didapatkan hasil bahwa kecenderungan ukuran perusahaan, bonus plan dan dividend payout ratio berpengaruh positif pada peluang terjadinya praktik perataan laba, sedangkan kecenderungan reputasi auditor berpengaruh negatif pada peluang terjadinya praktik perataan laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KETIDAKTEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK TAHUN 2012
Ni Made Liestya Oktarini;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 7 No 3 (2014)
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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Financial reporting is not timely to the public because the company went public had passed the time limit set by the Securities and Exchange Commission . This research aims to examine the impact of firm's reputation , profitability , firm size , audit committee competence and industry classification on late publication of financial report on Indonesia Stock Market in 2012 . Judgment sampling is used to select the sample so as to obtain 39 companies . Multiple linear regression was used as a data analysis technique. The results show that firm 's reputation , profitability , firm size, competence of the audit committee affect the late publication of financial reports of companies listed on Indonesia Stock Market in 2012. Other variable, the industry classification do not affect the late publication.
Pengaruh Kinerja Lingkungan, Good Corporate Governance, dan Kepemilikan Asing Terhadap Nilai Perusahaan Manufaktur
Ni Luh Dina Rahayu;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 29 No 2 (2019)
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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DOI: 10.24843/EJA.2019.v29.i02.p01
The purpose of this study was to determine the effect of environmental performance (PROPER rating), GCG mechanism, and foreign ownership on company value. The sample in this study is a manufacturing company listed on the Stock Exchange in 2013-2017 with a total of 34 companies, environmental performance seen from the PROPER rating achieved by the company, Tobin’s Q to measure corporate value and proxy for GCG obtained using factor analysis. The data analysis technique of this study uses multiple linear analysis. Based on the results of the analysis it was found that environmental performance and foreign ownership had a positive effect on firm value. This indicates that the higher the percentage of foreign ownership and PROPER ratings obtained by manufacturing companies, the higher the value of the company. The mechanism of Good Corporate Governance is stated to have no effect on the value of the company. Keywords : Environmental Performance; Company Value; Good Corporate Governanc; Foreign Ownership.
PENGARUH UKURAN PERUSAHAAN, TINGKAT PENJUALAN PERUSAHAAN, DAN REPUTASI KAP PADA PERGANTIAN KAP
Bagus Ananta Diva Muria Sidhi;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 13 No 3 (2015)
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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Auditor Switching occurs because increasing operating of Public Accounting Firm. Auditor Switching may occur voluntary or mandatory. This study aims to determine the effect of firm size, firm growth and reputation of Public Accounting Firm to auditor switching in manufacturing companies that listed on the Indonesia Stock Exchange. Purposive sampling was used in this study as the sampling technique. Logistic regression analysis used in this study to determine the effect of firm size, firm growth, reputation of Public Accounting Firm to auditor switching. The result can be shown in this research is the firm size variable has no effect on the auditor switching, no influence of firm growth variabel on auditor switching, and reputation of the Public Accounting firm has a significant influence on the auditor switching.
Pengaruh Insentif Pajak pada Hubungan antara Digitalisasi, Sosialisasi, Kompleksitas dan Kepatuhan Wajib Pajak
Ni Made Resita Purnama Dewi;
Made Gede Wirakusuma;
Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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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DOI: 10.24843/EJA.2023.v33.i05.p19
The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportional stratified sampling technique. Data collection was carried out using a questionnaire survey method. The data analysis technique used is Partial Least Square (PLS). Based on the research results, digitization of tax services, tax complexity and tax incentives have a positive effect on individual taxpayer compliance for Micro, Small & Medium Enterprises (MSMEs), but tax socialization has no significant effect on individual taxpayer compliance for MSME actors. Tax incentives weaken the effect of digitizing tax services on individual taxpayer compliance of MSME actors. Tax incentives strengthen the effect of tax socialization on individual taxpayer compliance of MSME actors. Tax incentives have not been able to play a role as a variable moderating the effect of tax complexity on individual taxpayer compliance of MSME actors. Keywords: Digitalization Of Tax Services; Tax Socialization; Tax Complexity; Individual Taxpayer Compliance Of MSME, Tax Incentives
PENGARUH KREDIT YANG DISALURKAN PADA HUBUNGAN ANTARA DANA PIHAK KETIGA DENGAN PROFITABILITAS
Ni Nyoman Ayu Adelina Trisnawati;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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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Denpasar City has 4 Districts with 35 LPD scattered throughout the Village in the city of Denpasar. LPD has an role in supporting the development of the Village People. Inconsistency of some of the results of previous studies on the effect of third-party funds on profitability, it is important to add in lending as a moderating variable. This study aims to determine the effect of outstanding loans on the relationship between the DPK with profitability. Method of determining the sample in this study is done by using sampling techniques saturated, using the entire LPD in Denpasar listed in LPLPD city of Denpasar. The sample consisted of 105 observations. This study tested using regression analysis moderation with SPSS 15:00 For Windows. From results of the analysis can be concluded that DPK variable has no effect on profitability, while outstanding loans can be moderate to strengthen the influence of deposits in profitability.
Pengaruh Fee Audit, Pengalaman Auditor dan Due Professional Care Pada Kualitas Audit
Ni Komang Sutrisni;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 21 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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DOI: 10.24843/EJA.2017.v21.i03.p09
The Company currently requires auditing services (Accountants) quality to help conduct a successful examination of a company. An accountant should pay attention to the quality of the audit, because with a good quality audit is expected to produce financial reports that can be trusted by users of financial information. The results of a good audit quality in the form of transparent financial statements, accountable and in accordance with the applicable SAK, can improve the performance of the company and later the results of financial statements can be seen by stakeholders concerned and reflect the company image in the eyes of society. The purpose of this study is to determine the effect of audit fees, auditor experience and due professional care to audit quality of Public Accountant office in Bali. This research was conducted at Public Accounting Firm (KAP) of Bali Province which has been registered in Indonesian Institute of Certified Public (IAPI) with seven KAP in 2016 with total auditor counted 73 people as sample through saturated sample method. Data was collected by distributing questionnaires to 73 respondents, with 42 respondents returning and 31 not being used because they did not meet the criteria through multiple linear regression analysis technique. Based on the results of the analysis, through the model feasibility test proves that audit fees, auditor experience and due professional care have a positive influence on audit quality at Public Accountant office in Bali. Through t test analysis it is known that audit fees, experience and due professional care has a partial positive effect on audit quality of Public Accountant office in Bali.