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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 20 Documents
 1   2 
Search results for , issue "Vol 10 No 1 (2015)" : 20 Documents clear
PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE Calvin Swingly; I Made Sukartha
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

ABSTRACT Tax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Executives character, audit committees, firms size, leverage and sales growth are used as independent variables were estimated impact on tax avoidance as the dependent variable and proxied through Cash Effective Tax Rate (CETR). This research was conducted on manufacturing firms in Indonesia Stock Exchange (IDX) 2011-2013. Data obtained by accessing the Indonesia Stock Exchange’s website. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 41 companies and the number of observations is 123 times. Data in this study were analyzed with multiple linear analysis techniques. The results of this study indicate that the executives character and firms size has a positive effect on tax avoidance, while the negative effect of leverage on tax avoidance. Audit committee variables and sales growth has no effect on tax avoidance.
PENGARUH PARTISIPASI PENGANGGARAN DAN KOMITMEN ORGANISASI PADA KINERJA MANAJERIAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Dewa Ayu Made Harlista Sukmantari; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

This study describes the impact of budgetary participation and organizational commitment to managerial performance and job satisfaction as an intervening variable, a case study on the Regional Enterprise of Parking Denpasar city. This study aims to observe the impact of (1) budgetary participation to job satisfaction, (2) organizational commitment to job satisfaction, (3) budgetary participation to managerial performance, (4) organizational commitment to managerial performance, and (5) job satisfaction to performance managerial. Data obtained by survey method using questionnaire. Sample of 32 questionnaires were distributed to the chief executive and his staff were involved in the budgeting process. Once collected, the data is processed wear path analysis to measure the effect of direct and indirect budgetary participation, organizational commitment on managerial performance. Conclusion of the study showed a direct and indirect influence between budgetary participation to job satisfaction, organizational commitment to job satisfaction, budgetary participation to managerial performance, organizational commitment to managerial performance, and job satisfaction to managerial performance.
REAKSI PASAR PADA REGULASI LOAN TO VALUE Hendra Setiawan; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

This research is used to determine the market reaction to the announcement of the regulation of the loan to value on the property sector companies in Indonesia Stock Exchange. The samples in this study used nonprobability sampling method with a saturation sampling technique ie 45 real estate companies. Data was collected through non-participant observation method. The data analysis technique used is the analysis of one sample t-test test and paired samples t-test was used where the observation period is for 7 days using the SPSS 21 software. Results of this research is that there is a significant market reaction to the announcement of the day to t-1, t-0, and t + 2 announcement regulatory loan to value. For paired samples t-test showed that there is no difference market reaction before and after the announcement regulatory loan to value.
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Ari Pramana; Wayan Ramantha
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

Timeliness of the publication of the financial statements is a very important for the company. Because the information contained in the financial statements is very helpful for investors and decision makers. There are several factors that affect the timeliness of the publication of the annual financial statements include profitability, firm age, institutional ownership, independent commissioners and audit committee. The population in this study are all banking companies listed in Indonesia Stock Exchange during 2011-2013. The number of samples used in this study is the 78th of data analysis techniques used to solve these problems is the multiple regression analysis. Based on the results of analysis known that profitability, firm age, and independent commissioners positive effect on the timeliness of the publication of the annual financial statements of the banking company in Indonesia Stock Exchange 2011-2013. While institutional ownership and audit committee does not affect the timeliness of the publication of the financial statements of the banking company in Indonesia Stock Exchange 2011-2013.
PENGUJIAN KANDUNGAN INFORMASI PADA PENGUMUMAN PEMECAHAN SAHAM DI INDONESIA Ketut Sonya Adnyani; IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

This research aims to find out an empirical evidence about the market reaction of stock split as measured by the difference of abnormal return on companies that listed in Indonesian Stock Exchange. There were 38 companies that has done the stock split. Secondary data were used for this research with sampel selection using a purposive sampling method. Technical analysis used for different test is wilcoxon signed ranks test at level of significant five percent. This is an 11-day observation period. That data normality was tested by kolmogorov smirnov. The results of this study showed that were no significant differences of abnormal return before and after stock split.
RASIO PASAR DAN HARGA SAHAM DI BURSA EFEK INDONESIA PERIODE 2009-2013 Pebri Herlina Wati; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

The study intends to determine the effect of the ratio of the market price of the stock. The number of samples was 51 companies, with a purposive sampling method. Linear regression was used as analysis techniques. Data analysis showed that all independent variables simultaneously, ie EPS, DPS, DPR, DY, PER and PBV significant effect on stock prices. Partially, EPS, DPS, DPR, PER and PBV had significant effect on stock prices fluctuation, while DY insignificant effect on stock  prices. That is, EPS, DPS, DPR, DY, PER and PBV affect the fluctuation of  stock prices, but the size of the DY did not significantly affect stock prices fluctuation.
KEMAMPUAN INFORMASI LABA DAN ARUS KAS DALAM MEMPREDIKSI DIVIDEN DI BURSA EFEK INDONESIA Made Dwi Wulandari; I Made Sukartha
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

This study aims to determine the better predictor between earnings and operating cash flows in predicting dividend entities listed in Indonesia Stock Exchange. In this study that fulfil criteria of purposive sampling is as much as 159 entities with 393 observations. The result using MAPE analysis shows that in absolute terms, earnings is better in predicting dividend compared to operating cash flows. Statistically, data test using independent sample t-test concluded that there were no differences in the ability between earnings and operating cash flows in predicting dividend.
PENGARUH PARTISIPASI ANGGARAN, SELF ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BERBINTANG DI DENPASAR Nyoman Sancita Karma Resen
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

This research attempts to find the effect of budget participation, self esteem, and budget emphasis on budgetary slack in star hotels in Denpasar. In order to reach the purpose of this research, purposive sampling method was chosen with 23 hotels and 35 participants all of whom are middle level managers participating in budget making. The research is conducted by using multiple linear regression as an analytical technique in order to obtain the answer for the research questions. Budget is a planning and controling tool used to obtain the organization’s goals. Budget participation, self esteem and budget emphasis can lead to the creation of budgetary slack. This is due to the reason that in budget participation, subordinates can use their creativity in the process of preparing the budget. Self esteem in budget participation can lead to budgetary slack as well, this is due to the great influence given of self esteem on every action conducted by individual including their behaviour in the process of preparing the budget. Budget emphasis can also lead to budgetary slack. If the subordinates believe that punishment and reward given by their superiors is determined by their performances, they will try build slack in preparing the budget. This research concludes that budget participation, self esteem, and budget emphasis have significant effect on budgetary slack in star hotels in Denpasar.
PENGARUH AUDIT DELAY, OPINI AUDIT, REPUTASI AUDITOR DAN PERGANTIAN MANAJEMEN PADA VOLUNTARY AUDITOR SWITCHING Ni Made Puspa Pawitri; Ketut Yadnyana
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

This research was conducted to re-analyze the influence of audit delay, audit opinion, auditor reputation and management change on voluntary auditor switching. The data used are external secondary data from the annual report of real estate and property companies in 2009-2013 period with a nonparticipant observation methods obtained by accessing the official website of the IDX and ICMD. Based on purposive sampling method, obtained 27 companies sampled. Using logistic regression analysis, this research attempts to examine empirically the influence of audit delay, audit opinion, auditor reputation and management change of voluntary auditor switching. Results of this research show that audit delay, auditor reputation and management change have a significant effect on voluntary auditor switching. The test results also show that the audit opinion has no significant effect on voluntary auditor switching.
FAKTOR KLIEN YANG MEMENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK DI BURSA EFEK INDONESIA I Wayan Suarjana; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 10 No 1 (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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Abstract

Auditor independence is the key to the auditing profession. In Indonesia, one of the ways to maintain the independence of the auditors is set in PMK number:17/PMK.01/2008 about "Public Accountant Services" with the rotation of auditors. Public and stakeholders will certainly wonder about the factors that cause the change of auditors outside the regulatory. This study examines the factors that affect company to make the change auditor among others, the audit opinion, the auditor's reputation, growth, firm size, and changes in profitability. Manufacturing companies listed in Indonesia Stock Exchange 2009-2012 period was the study population, the number of companies with a total sample of 62 observations as much as 248 companies. Sampling technique using purposive sampling method. Logistic regression analysis is a data analysis technique used. Testing of the hypothesis showed that the audit opinion variable positive and significant effect on the change of auditor. Variable growth negatively affect the change of auditor. Auditor reputation, size and profitability of the change has no effect on the change of auditor.

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