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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 2 (2015)" : 20 Documents clear
Pengaruh Komponen RGEC Pada Perubahan Harga Saham Perusahaan Perbankan Di Bursa Efek Indonesia Putu Wira Hendrayana; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 10 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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Abstract

Tingkat kesehatan bank merupakan aspek penting yang harus diketahui oleh bank dan para stakeholder. Selain memaksimalkan fungsi bank sebagai lembaga intermediasi, adanya penilaian kesehatan bank juga mampu memberikan sinyal atau kemudahan dalam pengambilan keputusan investasi. Pada tahun 2011, tingkat kesehatan bank dinilai menggunakan RGEC. Penelitian mengenai penilaian kesehatan bank dengan menggunaka indikator RGEC belum banyak dilakukan sehingga menarik untuk diteliti. Sampel yang telah dipilih nantinya akan dianalisis menggunakan regresi liniar berganda. Tahun penelitian berada pada rentang 2011-2012 dengan alasan awal dari penerapan peraturan RGEC. Hasil penelitian menunjukkan bahwa terdapat hubungan positif dan signifikan GCG dan ROA pada perubahan harga saham sedangkan terdapat hubungan negatif dan signifikan profil risiko dan CAR pada perubahan harga saham. Berdasarkan hasil penelitian faktor-faktor RGEC sebagai indikator penilaian kesehatan bank mampu memberikan dampak pada perubahan harga saham perusahan perbankan yang go public. Hasil studi ini diharapkan mampu memberikan informasi kepada pihak internal bank agar selalu menjaga kesehatan banknya dan pengguna laporan eksternal dapat memperhatikan indikator RGEC dalam pengambilan keputusan investasi.
PENGARUH VARIAN NILAI SAHAM, KEPEMILIKAN PUBLIK, DER DAN PROFITABILITAS, PADA PERATAAN LABA I Gede Victor Ramanuja; Made Mertha
E-Jurnal Akuntansi Vol 10 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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Abstract

Terdapatf beberapaf faktorf yangf memengaruhi perataan laba antara lain varian nilai saham, kepemilikanf publikf, debtf tof equity ratio, dan profitabilitas. Penelitian ini berfokus untuk meneliti perusahaan manufaktur yang bergerak di sektor industri barangf konsumsif yang terdaftarf di Bursaf Efek Indonesia  (BEI) tahunf 2009–2012 yangf diseleksif dengan metode purposive sampling. Berdasarkan hasil analisis ditemukan bahwa secara simultan, seluruh variabel  independenf berpengaruh terhadap variabel dependen. Secara parsial, varian nilai saham dan kepemilikan publik tidak berpengaruhf signifikanf terhadapf praktikf perataanf laba  yangf dilakukanfolehf perusahaan. Sedangkanf debtf to equityf ratio, dan profitabilitas  berpengaruhf signifikan.
PENGARUH PENGANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN DENGAN KETIDAKPASTIAN LINGKUNGAN DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Ni Komang Tri Lestari; IGAM Asri DwijaPutri
E-Jurnal Akuntansi Vol 10 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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Abstract

This study aims to determine the "Effects of Participative Budget on budgetary slack with Environmental Uncertainty and Organizational Commitment as moderating variables (Case Study on PT (Persero) Varuna Tirta Prakasya). This study was conducted in all branches of PT (Persero) Varuna Tirta Prakasya located in Indonesia. Sampling technique used is stratified random sampling. Data collection methods used were questionnaire and interview methods. The results showed a significant positive effect of participative budgeting on budgetary slack. Environmental uncertainty is not able to moderate the relationship between participative budgeting on budgetary slack, and organizational commitment are able to moderate the relationship between participative budgeting on budgetary slack.
PERBANDINGAN RETURN DAN RISIKO KANDIDAT DAN NON KANDIDAT PORTOFOLIO OPTIMAL (STUDI PADA SAHAM-SAHAM INDEKS LQ 45) putu sri ekantari; A.A G.P Widanaputra
E-Jurnal Akuntansi Vol 10 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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Abstract

This study aims to determine the difference of return and risk candidate and non-candidate optimal portfolio. The population of this research is company member LQ 45 period February 2009 to January 2014 sampling technique was purposive sampling, and acquired 20 companies in the sample. Optimal portfolios are measured using a single index model. The hypothesis was tested using two different test average using the Mann-Whitney analysis model (U-test). The results showed 20 LQ-45 continuously or at least 10 members appeared in LQ-45 stocks gained 5 candidate optimal portfolio. There were no differences between return and risk and non-candidate candidate optimal portfolio.
GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE SEBAGAI PREDIKTOR PERATAAN LABA Ni Putu Santi Dewantari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 10 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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Abstract

The purpose of this study was to determine the effect of good corporate governance, firm size, and financial leverage on income smoothing. This research was conducted on companies in Indonesia Stock Exchange that were included in the ranking CGPI (Corporate Governance Index Prediction) as the most trusted company in 2010-2012. Purposive sampling is used as a sampling method that produces a sample of 11 companies with a total of 33 observations during three years of research. Analysis using logistic regression with Eckel index as a measure of income smoothing. The results show that good corporate governance and firm size has no effect on the probability of income smoothing, while financial leverage has a negative and significant effect on the probability of income smoothing.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL PADA RETURN ON ASSET Gde Setia Pratama; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 10 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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Abstract

The company's performance is the effectiveness of the company's operations are determined based on the objectives to be achieved by the company. This study uses data on banking companies listed in Indonesia Stock Exchange. The samples in this study using purposive sampling method. Data were analyzed with multiple linear regression analysis techniques, because using more than one independent variable. Based on the results of analysis show that managerial ownership, the proportion of independent commissioners, and value added intellectual coefficient effect on return on assets in the banking companies listed in Indonesia Stock Exchange. While institutional ownership does not affect the return on asset.
EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL DAN RESTORAN PADA PEMERINTAH DAERAH KOTA DENPASAR Putu Intan Yuliartini; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 10 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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Abstract

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs independently. Denpasar City is one of the areas that implement decentralization policy and requires a lot of funds to finance local development. The biggest potential held in the Denpasar area of financing comes from tax expenditures hotels and restaurants and are expected to provide the largest contribution in the PAD. This study aims to determine the effectiveness of tax collection rate hotels and restaurants and their contribution to PAD Denpasar. Methods of data collection in this study is the observation nonparticipant. The variable in this study is the ratio of the effectiveness and contribution analysis. Data analysis in this study is a quantitative analysis. Based on the analysis, the average effective tax collection hotels and restaurants in the city of Denpasar years 2009-2013 amounted to 113.54 percent categorized as very effective, and the average contribution of tax revenue hotels and restaurants in the city of Denpasar in 2009 to 2013 by 32 , 27 percent of the category quite well.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGGUNAAN TEKNOLOGI INFORMASI PADA KINERJA INDIVIDUAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI Kadek Chendi Antasari; Pt D'yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol 10 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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Abstract

This study was conducted to determine the effectiveness of the test results of the effect of accounting information systems and the use of information technology on individual performance and job satisfaction as a moderating variable. The population in this study were 169 employees and samples used were 35 employees who are determined using purposive sampling method. Hypothesis testing method used is multiple linear regression analysis. The results showed that the positive effect between the analysis of information on individual performance, job satisfaction did not moderate the influence of the effectiveness of accounting information systems on individual performance, and job satisfaction also did not moderate the relationship influence the use of information technology on individual performance.
KUALITAS KOMITE AUDIT MEMODERASI MASA PERIKATAN AUDIT DAN SPESIALISASI AUDITOR PADA KUALITAS KOMITE AUDIT Desak Dyah Eka Putri; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 10 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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Abstract

The purpose of this research to determine effect of audit tenure, auditor specialization, and interaction both of variable to audit quality with quality of audit committee become moderated variable. This research is chosen basic industry and chemicals that listed on Indonesia Stock Exchange IDX) as object of research in period 2010-2013. The Purposive sampling method is used to selection of sample so obtained 52 samples of data. This research used Moderated Regression Analysis (MRA) as analysis technique to test hypotheses. Based on analysis it was found that positive effect of audit firm tenure on audit quality. Specialization auditors has negative effect on audit quality. Interaction variable between audit tenure with quality of audit committee is to lower audit quality. While interaction variable between specialization auditor with quality of audit committee is to increasing audit quality.
PENGARUH KINERJA KEUANGAN DAERAH PADA ALOKASI BELANJA MODAL KABUPATEN DAN KOTA DI PROVINSI BALI Kadek Martini; A.A. N.B. Dwirandra
E-Jurnal Akuntansi Vol 10 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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Abstract

Financial performance is not directly proportional to the area allegedly on capital expenditure, while capital expenditure has the ability to accelerate the region's economy. It is seen from the empirical research and data that says absolute proportion of capital expenditure below 25 percent nationally. The purpose of this study was to determine the effect on the financial performance of the capital expenditure. The results showed that the financial performance consisting of the dependency ratio and a significant negative effect on capital expenditure, revenue effectiveness ratio is positive but not significant effect on the allocation of capital expenditures, financing SiLPA rate ratios and significant negative effect on the allocation of capital expenditures, fiscal space ratio effect positive and significant in the allocation of capital expenditure, the efficiency ratio and a significant negative effect on capital expenditure, and the ratio of contribution of public enterprises is positive but not significant effect on capital expenditure.

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