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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
 1   2 
Search results for , issue "Vol 1 No 2 (2012)" : 15 Documents clear
PENGARUH TINGKAT PERPUTARAN KAS, KOMPOSISI PENDANAAN, UMUR OPERASIONAL, DAN TINGKAT PERTUMBUHAN JUMLAH NASABAH PADA PROFITABILITAS BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Ni Luh Oka Wahyuni; I Wayan Putra
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

This study aimed to determine the effect of cash turnover, the composition of funding, operational lifespan, and the rate of growth of the number of customers on the profitability of BPR in Badung. The population was rural banks in Badung. Samples were taken by purposive sampling which amounted to 12 RBs. This study uses data analysis techniques of multiple linear regression. The results showed turnover of cash and funding composition positively, negatively affect operational life, and the rate of growth of the number of customers had no effect on profitability. Suggestions for further research can add other independent variables that can be used to measure profitabilityKeywords: cash, funding composition, customers, profitability, operational lifespan 
PENGARUH PENGETAHUAN AKUNTANSI DAN JIWA KEWIRAUSAHAAN TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DALAM PEMBUATAN KEPUTUSAN INVESTASI Putu Rina Krisanti
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

Accounting information is the information needed by an entrepreneur to make investment decisions. High entrepreneurial spirit that would make someone want to continue to develop the business wich has been owned, one way to expand an existing business is by investing. But today many entrepreneurs who do not have good accounting knowledge, many entrepreneurs do not keep records of transaction on their efforts so there is no financial information is generated to make investment decision. This study aims to investigate the positive and significant relationship between knowledge of accounting and entrepreneurial spirit to the use of accounting information in making investment decision. The data analysis technique used in this study were multiple linear regression analysis techniques. The result of this study indicate that the accounting knowledge and entrepreneurial spirit influential significant and positive effect on the use of accounting information in making investment decisions.   Key Words : accounting knowledge, entrepreneurial spirit, accounting information, investment
PENGARUH KUALITAS PELAYANAN DAN SIKAP TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI DI KPP BADUNG UTARA made adi nertha prabawa; Naniek Noviari
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

Pajak mempunyai peran yang sangat penting dalam penerimaan negara untuk membiayai berbagai bentuk pengeluaran dengan tujuan meningkatkan kesejahteraan masyarakat. Mengingat begitu pentingnya peranan pajak, maka pemerintah dalam hal ini Direktorat Jenderal Pajak telah melakukan berbagai upaya untuk memaksimalkan penerimaan pajak. Salah satunya yaitu dengan diubahnya sistem pembayaran pajak menjadi self-assesment system. Penelitian ini dimaksudkan untuk mengetahui pengaruh kualitas pelayanan KPP Pratama Badung Utara dan sikap wajib pajak orang pribadi terhadap kepatuhan pelaporan wajib pajak di Kantor Pelayanan Pajak Pratama Badung Utara. Dalam penelitian ini jumlah sampel adalah sebanyak 100 anggota sampel dan untuk mengumpulkan data digunakan kuesioner. Data diolah menggunakan model analisis regresi linier berganda dengan bantuan program  SPSS Dari hasil penelitian diketahui bahwa kualitas pelayanan dan Sikap wajib pajak secara simultan maupun parsial berpengaruh signifikan terhadap kepatuhan pelaporan wajib pajak orang pribadi. Berdasarkan simpulan tersebut, maka dapat disarankan agar KPP Pratama Badung Utara dapat meningkatkan kualitas pelayanan  yang sudah baik dan juga disarankan dilakukan upaya-upaya yang dapat meningkatkan kesadaran wajib pajak.
PENGARUH KESADARAN, PENYULUHAN, PELAYANAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Alifa Nur Rohmawati; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

ABSTRAK Pajak memiliki peranan penting bagi negara. Penerimaan pajak akan meningkat jika kepatuhan pajak meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, penyuluhan, kualitas pelayanan, dan sanksi perpajakan pada kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Barat. Populasi pada penelitian ini ialah wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Barat. Metode sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 100 orang. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis, diketahui bahwa kesadaran wajib pajak, penyuluhan, kualitas pelayanan, dan sanksi perpajakan secara simultan dan parsial berpengaruh pada kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Barat. Kata kunci: kepatuhan wajib pajak, kesadaran wajib pajak, kualitas pelayanan, penyuluhan, sanksi perpajakan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA PASAR MODAL. Noval Shobirin
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

Disclosure of CSR becomes one of the ways the company to show a good performance to the public and investors. With the disclosure, the company will get the image and recognition of the good, that the company was also responsible for the environment surrounding the company. So the company will have appeal in capital investment. The capital market is one of the instruments for capital formation of companies, as well as from its own capital and capital of the debt. In addition to the corporate capital-forming, as capital markets become a quality indicator of the company through the company's share price. This research aims to analyze and provide empirical evidence of influence among the three dimensions of disclosure of corporate social responsibility (CSR-disclosure) based on the Global Reporting Initiative (economic, environmental, and social) of the performance of the capital market which is proxy with the stock price. Analysis techniques were used to solve the problem in this research are multiple linear regression. Results of the study showed that the higher the Social Dimension of CSR disclosure improve capital market performance significantly. While the disclosure of the economic and environmental dimension of CSR to improve the performance of the capital market is not significant at the manufacturing companies listed in BEI in 2010-2011. Key Words : CSR disclosure, capital market, share price.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI Tisyri Manuella Kristantri; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

This research is aimed to examthe effect of firm’s size and debt to equity ratio to profitability which is moderated by earning’s growth on property and real estate firm’s listed at Indonesian Stock Exchange in 2009-2011. The technique of this analysis is Moderated Regression Analysis (MRA), which used 84 samples from secondary data with purposive sampling method. The result of this research showed that variables which are having a significant impact to profitability are debt to equity ratio and moderation of earning’s growth to debt to equity ratio. Keywords: debt to equity ratio, earning’s growth, firm’s size, profitability (ROE)
PENGARUH KESADARAN WP DAN SANKSI PERPAJAKAN PADA KEPATUHAN WP DALAM MEMBAYAR PBB aprillia permatasari; P. Dyan Yaniartha S.
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

PBB is one of the potential sources of state revenues to continue to be explored and improved. The size of the tax revenue is determined from tax compliance in implementing the obligations in the field of taxation. This study aimed to determine the effect of Taxpayer Awareness and Tax Penalty on Tax Compliance PBB in KPP Denpasar Timur. The population in this study are all taxpayers PBB effective in KPP Denpasar Timur. The sampling method used is incidental sampling . The number of samples used in this research is 100 respondents. The data analysis technique used is multiple linear regression analysis using SPSS. Based on the analysis it is known that awareness of the taxpayer and the tax penalties positive effect on tax compliance PBB in KPP Denpasar Timur.   Keywords : compliance, tax awareness, tax penalty
Pengaruh Profitabilitas, Leverage, Umur Perusahaan, Komposisi Dewan Direksi Dan Kepemilikan Institusional Pada Pengungkapan Corporate Social Responsibility (CSR) Di Bursa Efek Indonesia umi sukma pebriana
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

Lingkungan menjadi sangat penting bagi perusahaan saat ini. Ketidakharmonisan perusahaan dengan lingkungan dapat mengakibatkan dampak yang negatif bagi perusahaan. Begitu pentingnya faktor lingkungan bagi perusahaan sehingga menjadi dasar bagi penelitian ini.Sampel dipilih menggunakan purposive sampling sehingga diperoleh sampel sebanyak 44 perusahaanProperty dan real estate. Variabel penelitian yaitu profitabilitas, leverage, umur perusahaan, komposisi dewan direksi, dan kepemilikan institusional. Teknikanalisis data meliputi uji asumsi klasik, regresi linier berganda.Berdasarkananalisisditemukan bahwa untuk variabel komposisi dewan direksi menunjukkan pengaruh yang signifikan pada pengungkapan CSR sedangkan variabel profitabilitas, leverage, umur perusahaan dan kepemilikan institusional tidak berpengaruh pada pengungkapan CSR
Pengaruh Penerapan Kode Etik Akuntan Publik Pada Kualitas Audit Luh Putu Emi Novitasari
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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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Abstract

Kualitas audit dipengaruhi oleh berbagai faktor, salah satunya adalah ketaatan terhadap kode etik. Akuntan publik harus mematuhi kode etik profesi yang mengatur perilaku akuntan publik dalam menjalankan praktik profesinya baik dengan sesama anggota, klien dan masyarakat umum. Penelitian ini dilakukan menggunakan metode survei dengan kuisioner. Penelitian ini dilakukan di kantor akuntan publik yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI) Wilayah Bali dengan menjadikan auditor sebagai responden dalam penelitian. Analisis data dilakukan dengan menggunakan model regresi berganda Hasil penelitian menunjukkan bawah penerapan kode etik akuntan publik berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci : Kode etik akuntan publik, kualitas audit
PERBEDAAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH REVERSE STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2007-2011 Komang Ayu Setia Dewi
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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 Analisa investor terhadap informasi-informasi yang dipublikasikan perusahaan merupakan dasar pemikiran untuk melakukan investasi.Informasi mengenai aksi korporasi merupakan hal yang penting untuk diketahui seorang investor. Salah satu jenis aksi korporasi adalah reverse stock split. Penelitian ini dilakukan untuk mengetahui perbedaan volume perdagangan saham akibat dilakukannya reverse stock split. Penelitian ini menggunakan metode studi peristiwa, dan melakukan uji hipotesis dengan uji beda yaitu uji-t. Hasil dari penelitian adalah volume perdagangan saham sebelum dan sesudah dilakukannya reverse stock split adalah berbeda, yakni mengalami peningkatan. Sehingga reverse stock split dapat memberi sinyal yang positif. Kata kunci : reverse stock split, uji beda, volume perdagangan saham

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