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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 21 Documents
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Search results for , issue "Vol 10 No 3 (2015)" : 21 Documents clear
KEMAMPUAN LABA, ARUS KAS OPERASI DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Rai Dwi Andayani; Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 10 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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Abstract

This study was conducted to determine the level of ability of current operating cash flow, current earnings, current earnings plus depreciation, and operating working capital in predicting future cash flows depan. Sampel were 120 companis in 2011-2013, using purposive sampling method and non-participant observation. Multiple linear regression was used in this research. Results of statistical t test showed that the operating cash flow has a significant capability, while variable earnings, earnings plus depreciation and operating working capital does not have the ability to predict future cash flows.  
PENGARUH PRIVATISASI, KOMPENSASI MANAJEMEN EKSEKUTIF, DAN UKURAN PERUSAHAAN PADA KINERJA KEUANGAN Komang Agung Surya Parimana; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 10 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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Abstract

The company's performance is something that is produced by a company in a given period. The results of the performance should be measured and illustrate the empirical condition of the company. Stufiyed aimed determined  there is a significant relationships between privatizations, executives managemenst compensation, and firms size on financial performances. This is researches a conducted’s at the state-owned companyises listeding in Indonesia Stock Exchange. The sample used  13, and use the regresiones multiplle linear analysis. The test results showed that the privatization and executive management compensation significant and positive impact on financial performance, while the size of the company does not have a significant effect on the financial performance.
PENGARUH FREE CASH FLOW DALAM MEMPREDIKSI LABA DAN ARUS KAS OPERASI MASA MENDATANG Ni Komang Ayunda Sari Bujana; Putu D'yan Yaniartha
E-Jurnal Akuntansi Vol 10 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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Abstract

Earnings and operating cash flows are an indicator to measure the performance of entity. While, Free cash flows will describe the ability of entity in the future. This research aimed to examine the effect of free cash flows in predicting future earnings and future operating cash flows. The sample of this research is public company listed in Indonesia Stock Exchange year 2009 to2013. The data is analyzed by using simple linier regression. The result of this research finds that positive free cash flows have the ability to predict future earnings and future operating cash flows. This research give an insight that the higher free cash flow earned by an entity, the higher earning and operating cash flows in the future.
PENGARUH KEJELASAN SASARAN ANGGARAN,PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA Ni Made Mega Cahyani; I Made Karya Utama
E-Jurnal Akuntansi Vol 10 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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Abstract

Knowing the influence of budget goal clarity, control of accounting and reporting systems with organizational commitment as a moderating variable on performance accountability in government agencies is the purpose of this research. Determination of the sample using purposive sampling method with data analysis techniques that Moderation Regression Analysis. The results of empirical studies show that there is positive and significant budget goal clarity with performance accountability government agencies, there is a positive and significant impact on performance accountability accounting controls government agencies, there is a positive and significant impact on the system performance accountability government agencies, organizational commitment but not significant negative effect does not have a significant moderating effect on the relationship between budget goal clarity with performance accountability government agencies, organizational commitment does not have a significant moderating effect on the relationship between accounting controls with performance accountability government agencies, organizational commitment not have a significant moderating effect on the relationship between performance accountability reporting system with government.
PENGARUH PERTUMBUHAN KREDIT PADA PROFITABILITAS DENGAN TINGKAT PERPUTARAN KREDIT SEBAGAI VARIABEL PEMODERASI Ni Kadek Rastiniyati; I G K A Ulupui
E-Jurnal Akuntansi Vol 10 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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Abstract

Bali provincial government's efforts in supporting the economic development of the rural communities with the LPD. LPD performance assessment can not be separated from its ability to generate earnings / profit. The purpose of this study was to determine the effect of credit growth to profitability with a turnover rate of credit as a moderating variable. This study used 342 samples using purposive sampling method. Analysis using multiple linear regression analysis. Based on tests that have been performed in this study shows that credit growth significantly influence profitability, turnover rate loans have a significant effect on profitability, while the turnover rate credit weakens the relationship between credit growth to profitability in Badung LPD 2011-2013.
PENGARUH CORPORATE GOVERNANCE, FINANCIAL INDICATORS, DAN UKURAN PERUSAHAAN PADA FINANCIAL DISTRESS I Gusti Agung Ayu Pritha Cinantya; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 10 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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Abstract

Financial distress occurs on property & real estate company in Indonesia, PT Bakrieland Development, Tbk. This suggests that large companies are not necessarily protected from any financial distress. Prospective investors should be keen to invest the time, it is very necessary to ensure the safety of the invested funds. This study had purpose to determine the effect of corporate governance which consisting of institutional ownership, managerial ownership, the proportion of independent commissioners & the amount of the board of directors, financial indicators which consisting of liquidity & leverage and the size of the company toward financial distress. This research was conducted at the Indonesian Stock Exchange by accessing www.idx.co.id. The number of samples taken as many as 37 samples over three years used a nonprobability sampling method. Data was collected through non-participant observation method. This study used logistic regression as technique analysis. There are seven hypotheses were tested using logistic regression. Based on the results of the analysis found that institutional ownership and liquidity influenced financial distress. While managerial ownership, the proportion of independent commissioners, the number of board of directors, leverage and firm size did not influenced on the financial distress.
PENGARUH TRADING VOLUME, MARKET VALUE, DAN RETURN VARIANCE PADA BID-ASK SPREAD I Gusti Ayu Mas Widhyawati; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 10 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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Abstract

The purpose of this study was to examine the effect of trading volume, market value, and return variance on bid-ask spread value in the stock split corporate. The sample of this study used purposive sampling method and consisted of 28 companies in 2010-2013. This study used double linier regression to analyze. The empirical results of the study show that trading volume has negative effectsignificantly on bid-ask spread. This showed that the higher of stock traded, the value of the bid-ask spread would be even lower. Market value had significant negative effect on bid-ask spread. This showed that the higher of closing price, bid-ask spread’s value would be even lower. Return variance had no effect on bid –ask spread. This showed that the higher of stock risk, the value of bid-ask spread would not be even higher.
MANAJEMEN LABA DALAM PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY DAN PENGARUHNYA PADA RETURN SAHAM Dhyana Sari Krisna; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 10 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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Abstract

This study aims to determine the effect of earnings management in the implementation of CSR and its impact on stock returns property and real estate companies listed on IDX 2011-2013. The study sample as many as 48 with purposive sampling technique. Data analysis in this study using path analysis. Based on the results of the analysis found that the significant negative effect of earnings management on CSR. Significant negative effect of earnings management on stock returns. CSR is a significant positive effect on stock returns. Significant negative effect of earnings management on stock returns through CSR. The existence of a negative and significant effect between earnings management with CSR, stakeholders are expected to make disclosure of CSR as a managerial tool to see an indication of whether the company made profit management or not. Influential CSR with stock returns indicates that the disclosure of information in the company's CSR can attract investors. Therefore, it is expected the company can improve its CSR activities and also improve the quality of disclosure in order to better corporate image.
INTERITAS SEBAGAI PEMODERASI PENGARUH KOMITMEN ORGANISASI PADA KINERJA AUDITOR Dewa Gde Ananta Wijana; I Wayan Ramantha
E-Jurnal Akuntansi Vol 10 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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Abstract

This study aims to determine "Integrity As a moderating Effect of Organizational Commitment in Performance Auditor (Studies in Public Accounting Firm in Bali)". The research was conducted on the entire public accounting firm in Bali. Sampling technique used this study was stratified random sampling. Data collection methods used were questionnaire and documentation methods. While the data analysis technique used is the technique of multiple linear regression analysis. The results of this study demonstrate the organization's commitment and significant positive effect on the performance of auditors. Integrity proved to moderate the relationship of organizational commitment in the performance of auditors.
PERINGKAT SOLVABILITAS LAYANAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI BALI ana tresna purnamasari sp; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 10 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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Abstract

Service-level solvency of local government as the capacity of local government to supply and maintain the level of services it provides to the community by using  the index  ratio of  total asset per capita, index ratio of total equities per capita, indeks ratio of total fixed  assets per capita, index ratio of total expenditure per capita, and index ratio of total capital expenditure per capita. The aim of this research is to find determine the service-level solvency of Local Government in the  Province of Bali during the period of 2010-2013. Method of determining the sample is sampling jenuh, where all the population to be sample in to 9 of local government in the  Province of Bali. Results of analysis show that all local Kabupaten Badung was the best local government compared with other regency local governments,but Kabupaten Buleleng  was the worst local government in the Province of Bali.

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