Articles
Analisis Reaksi Pasar Modal Pada Peristiwa Pemilihan Gubernur Dki Jakarta Tahun 2017
Ida Ayu Nirma Pameswari;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 22 No 2 (2018)
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.2018.v22.i02.p05
Investment activity is tightly related to information contents which can affect the capital market. Through investment decision making, investors will take concerned about information from various events, including politic events. This research purpose is to explain the capital market reaction regarding the Governor election of DKI Jakarta in 2017 by observing the abnormal return and trading volume activity. This is an event study research with the sample are companies engaged in Index LQ-45 and through 11 days observation. The sampling method used purposive sampling. Data analysis technique is paired sample t-test. The result shown there is no difference of average abnormal return and trading volume activity, both before and after the election. Implications of this research theoretically give empirical evidence which strengthen the information content theory and practically could be a consideration for the investors to be thriftier in facing various events whilst making investment decision in the capital market. Keywords: event study, politi events, abnormal return, trading volume activity
Reaksi Pasar atas Pengumuman Stock Split Sebelum dan Selama Pandemi COVID-19
Dewa Ayu Try Wahyuni;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p04
The study aims to examine differences in abnormal returns and stock trading volumes before and after stock split announcements in the period before and during the COVID-19 pandemic. The number of samples in this study were 47 companies selected by purposive sampling techniques. Data collection uses nonpartisan observation methods by accessing www.idx.co.id and yahoofinance.com sites. The data was analyzed using the Wilcoxon Signed Rank Test. The results showed that there was no difference abnormal return before and after the stock split announcement in the period before the COVID-19 pandemic, there was no difference in abnormal return before and after the stock split announcement during the COVID-19 pandemic, there was a difference in stock trading volume before and after the stock split announcement in the period before the COVID-19 pandemic, there was a difference in stock trading volume before and after the stock split during the COVID-19 pandemic. Keywords: Stock Split; Abnormal Return; TVA; COVID-19 Pandemic
PENGARUH INDEPENDENSI, KEAHLIAN AUDIT, PENGALAMAN DAN BESARAN FEE AUDIT TERHADAP KUALITAS AUDIT
Luh Gede Ayu Nidya Wulandari;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 21 No 2 (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.i02.p03
Profesi auditor dalam melaksanakan audit merupakan suatu proses evaluasi yang dilakukan oleh auditor terhadap laporan audit atas penggunaan dana atau anggaran yang telah ditetapkan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh independensi, keahlian audit, pengalaman dan besaran fee audit terhadap kualitas proses audit. Penelitian ini dilakukan pada kantor Akuntan Publik Provinsi Bali dengan tujuh kantor pada tahun 2016 dengan jumlah auditor sebanyak 73 orang sebagai sampel melalui metode sampel jenuh. Data dikumpulkan dengan menyebarkan kuesioner dan diolah dengan teknik analisis regresi linear berganda. Hasil analisis menunjukkan independensi, keahlian audit, pengalaman dan fee audit memiliki pengaruh positif pada kualitas audit kantor Akuntan Publik di Bali. Saran yang dapat direkomendasikan bagi auditor perlu meningkatkan prinsip kehati-hatian dalam melakukan audit sehingga auditor mampu menemukan kesalahan yang dilakukan oleh klien. Kata kunci: independensi, keahlian audit, pengalaman, fee audit, kualitas audit
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK PADA HUBUNGAN ANTARA OPINI AUDIT GOING CONCERN DAN AUDIT DELAY PADA AUDITOR SWITCHING
I Dewa Made Sukadana;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 16 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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This study was conducted to determine the effect on the relationship between the firm's reputation going concern audit opinion and audit delay in switching auditors. The population in this study are all companies listed on the Indonesia Stock Exchange in 2013-2014. The sampling method used is purposive sampling method. The number of samples used in this study is 42 companies. Data collection methods used in this study is a non-participant observation method. Data analysis techniques used to solve these problems, namely logistic regression analysis. Based on the results of analysis known that reception going concern audit opinion influences how the company conducts auditor switching, audit delay has no effect on the tendency of companies doing auditor switching, reputation of KAP strengthen the effect of going concern audit opinion on the trend of companies doing auditor switching, and the reputation of KAP weaken the influence of audit delay on the trend of companies doing auditor switching.
Persepsi Tax Amnesty Sebagai Pemoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP
Andini Permata Sari;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 22 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
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DOI: 10.24843/EJA.2018.v22.i01.p18
Tax is a taxpayer contribution payable by an individual or a coercive entity under statutory regulations, not obtaining direct contracting but used to finance the needs of the state which would later be expected to have an impact on the increase of income and the welfare of society. Some factors that can improve taxpayer compliance are taxpayer awareness, tax sanctions and tax amnesty policy. Tax amnesty policy is one of the government programs in the field of taxation to increase tax revenue and the number of taxpayer, where the policy is implemented by granting tax pardons to taxpayer who do not perform tax obligations. This study aims to empirically examine the influence of awareness of taxpayer and tax penalties on the personal taxpayer compliance with tax amnesty as a moderator. This search was conducted in Kantor Pelayanan Pajak Pratama Badung Utara. Samples taken as many as 100 personal taxprayers which is calculated based on the slovin formula, determined by accsidental sampling method. Data was collected using questionnaires. Analysis technique used is the Multiple Linear Regression Analysis and Moderate Regression Analysis (MRA). Based on the analysis concluded that awareness of taxpayers and tax penalties have a positive and significant effect on the personal taxpayers compliance. Tax amnesty perception can not moderate the influence of awareness of taxpayers on the personal taxpayers compliance, but tax amnesty perception can moderate the influence of tax penalties on the personal taxpayers compliance. Keywords: Tax Amnesty Perception, Awareness of Taxpayers, Tax Penalties, Personal Taxprayers Compliance
Firm Size sebagai Variabel Moderasi Pengaruh Profitabilitas dan Leverage pada Audit Delay
I Made Ryan Ananta Putra;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 34 No 9 (2024)
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.2024.v34.i09.p06
Companies that go public avoid audit delays. This refers to the OJK rule number 29/POJK.04/2016 and the size effect phenomenon. This study aims to determine the impact of firm size as a moderating variable of the relationship between profitability and leverage on audit delay in food and beverage companies on the Indonesia Stock Exchange. The study used a purposive sampling technique and obtained a sample of 49 observations from 2014-2020. Applying moderated regression analysis, the results indicate firm size could not moderate the relationship between the effect of profitability on audit delay and firm size could positively moderate the relationship between leverage and audit delay. In other words, the results of this study encourage companies that have a good image in the public to try to avoid audit delays by strengthening their internal controls. Keywords: Audit Delay; Food and Beverage; Profitabilitas; Leverage; Firm Size
PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTEK MANAJEMEN LABA
Dewa Ketut Wira Santana;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 14 No 3 (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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Earnings management is the management condition to intervene in the process of preparation of financial statements for external parties can sehngga leveling , raising and lowering profits . This study aims to determine the effect of tax planning , the size of the company and managerial ownership on earnings management practices . The population in this study consisted of 159 companies listed on the stock exchange Indonesia with the observation period starting from 2008 to 2010 . Sampling using purposive sampling . The number of companies that meet the criteria of the study sample were as many as 26 companies . Analysis technique used is the technique of multiple linear regression analysis. Tax planning Pengujan results showed a positive effect on earnings management practices , while the managerial ownership and the size of the company showed no effect results
Pengaruh Keahlian Profesional, Independensi, Tingkat Pendidikan dan Pengalaman Kerja terhadap Kinerja Pengawas Kas BPR
Hanafi Cahyadi;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 11 (2020)
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.2020.v30.i11.p05
The purpose of this study was to determine the effect of professional expertise, independence, level of education and work experience on the performance of BPR Lestari Bali's cash supervisors. The sample collection technique used is the purposive sampling method. The determined number of samples was 31 Cash Supervisors at PT BPR Lestari Bali. The data analysis technique used is multiple linear regression analysis. The analysis showed that professional expertise, independence, level of education and work experience had a positive and significant effect on the performance of BPR cash supervisors. This indicates that the higher the professional expertise of the cash supervisor, the higher the independence attitude of the cash supervisor, the higher the level of education and the higher work experience a cash supervisor has, the more the performance of the BPR's cash supervisor in BPR Lestari Bali. Keywords: Professional Expertise; Independence; Education; Experience; The performance.
The Influence Of Organizational Commitment, Participative Budgeting, And Competence In Managerial Performance Of Village Government Management
Luh Made Intan Pratiwi;
Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 28 No 3 (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.v28.i03.p03
The aims of this study is to know determine the effect of the influence of organizational commitment, participatory budgeting ,and competence on managerial performance of village goverment administrators. This research was conducted in 13 villages in Klungkung Regency. The respondents used were 65 people who were determined by the probability sampling method, namely cluster random sampling. The data analysis technique uses multiple linear regression tests. The results showed that organizational commitment, participatory budgeting and competence simultaneously had a significant positive effect on managerial performance of village government administrators. Partial organizational commitment has a positive effect on managerial performance. Participatory budgeting partially has a positive effect on managerial performance. Competence also partially has a positive effect on managerial performance. Keywords : Managerial performance, commitment, budgeting, competence.
Analisis Perbedaan Kinerja Perusahaan antara Perusahaan yang Terindeks LQ45 dengan Perusahaan Non LQ45
Ida Ayu Nyoman Utari Gandawati;
Made Gede Wirakusuma
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
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DOI: 10.24843/EJA.2020.v30.i10.p05
This study aims to determine and obtain empirical evidence about the difference performance of companies in LQ45 indexed companies and non-LQ45 companies. This research was conducted at non-financial companies on LQ45 indexed companies and non-LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study is chosen using purposive sampling technique and 45 non-financial companies were obtained for each LQ45 and non-LQ45 indexed group of companies, so the number of observations in this study was 270 observations. The data analysis technique used is the Mann-Whitney U Test. The results showed that the LQ45 indexed group of companies had a higher average liquidity and profitability compared to non-LQ45 companies, while in terms of average the leverage value of LQ45 companies was lower compared to non-LQ45 companies. Keywords: Company Performance; LQ45; Non LQ45.