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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 12 No 2 (2015)" : 20 Documents clear
Pengaruh Nonmonotonic Kepemilikan Manajerial Pada Nilai Perusahaan Nurul Islamiah Ramadhoan; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 12 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 find out the effect of managerial ownership on firm value, low managerial ownership on firm value and high managerial ownership on firm value. This research was conductedat themanufacturing companies listed in Indonesia Stock Exchange(IDX) 2011-2013. The numberof samples taken 129 samples by purposive sampling method. Methods of data collectionis bya nonparticipantobservationmethod. The analysis techniqueusedis multiple linear regression. The result foundtheeffect of managerialownershipon firm value, low managerial ownershi pnegatively affectthe value ofthe company, andhighmanagerialownershiphas positive effecton firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJEMEN AKIBAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Made Dharmayanti; Made Sadha Suardhika
E-Jurnal Akuntansi Vol 12 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

Purpose of this study was to`determine the effect simultaneously on factors user involvement in the development of accounting information system, personal technical ability, the size of the company, as well as the support of top management on the performance of management as a result of the use of accounting information system on rural banks. Location in this study are rural banks city of Denpasar Bali is the object of study is the management and analysis of performance factors Rural Bank city of Denpasar Bali province. A total population of 286 employees and the number of respondents who used are 52 employees. The analysis technique used in this study is the technique of multiple linear regression analysis. Based on the results of data analysis know user involvement in the development of accounting information systems, personal technical ability, the size of the company, an top management support simultaneous effect on performance management.
MANAJEMEN LABA SETELAH PENURUNAN PERINGKAT OBLIGASI PERUSAHAAN Made Karunia Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 12 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

Bond ratings downgrade reflect the conditions and credibility of the company that is on the decline. The downgrade of these bonds will result in a negative perception of investors about the credit quality of the bonds. This has encouraged the management company in the hope of earning management berkutnya period bond ratings could increase. Previous research states that the bond downgrade will trigger companies doing earnings management that increase profitability. Retrieved 60 sample companies which decreased bond ratings by purposive sampling method. Model Kothari (2005) is used to identify companies that perform earnings management practices. Hypothesis testing using Independent Sample T Test. Conclusion this study is a company that has decreased bond rating (downgrade) perform earnings management by increasing the amount of discretionary accruals earnings when publishing the audited financial statements after a period of decline in bond ratings.
Pengaruh Machiavelli, Kemudahan Pengisian SPT pada Kepatuhan WPOP dengan Penyuluhan Sebagai Pemoderasi Ratna Alifia; Naniek Noviari
E-Jurnal Akuntansi Vol 12 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 research purpose to testing effect of Machiavelli and easiness of complete SPT to compliance of individual taxpayers and testing of effect tax extension as moderating of Machiavelli and easiness of complete SPT relationship with tax compliance. This research was conducted in KPP Pratama South Badung using questionnaire technique. This research used 100 respondents with accidental sampling method. The analysis technique used Moderated Regression Analysis. The results shows Machiavelli negatively effect to compliance of individual taxpayers and easiness of complete SPT positive effect to compliance of individual taxpayers. Effect of Machiavelli to compliance of individual taxpayers also moderated with negative directions by tax extension and effect easiness of complete SPT to compliance of individual taxpayers moderated with positive directions by tax extension.
ANALISIS PERBANDINGAN KINERJA ANTARA PERBANKAN SWASTA NASIONAL DEVISA DAN PERBANKAN BUMN putu sri wartini; gede made wirakusuma
E-Jurnal Akuntansi Vol 12 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

Banking institutions can be divided into state-owned banks and state-owned private banks foreign exchange private property. Classification of banks could cause the difference in the performance of each of the banks concerned. Good performance will encourage investors to invest in the bank concerned. This study used a sample of Statedon banks 4 and 19 private banks listed in Indonesia Stock Exchange in 2009-2013. Sampling method used is purposive sampling..Hasil in this study third-party funds significant negative effect on the performance of banks, loan-to-deposit ratio is significanted negative effect on the performance and debt to equity ratio is significant negative effects on bank performance. Based the results of previous studies are average difference between the performance of state-owned banks with private banking, while the results in this study there was no difference between SOEs and private banking banking foreign national. 
PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA MANAJERIAL Ni Putu Mia Sulistiari Putri; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 12 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

Budgeting participation considereded as an approach that can improve the effectiveness of the company's budget, which will improve managerial performance. Several studies that examined the relationship between budgetary participation and managerial performance showed inconsistent results. This study aims to examine the effect of budgeting participation on managerial performance through budget adequacy, budget goal commitment, organizational commitment, and motivation, on the star hotel in Denpasar. Samples determined with census techniques and data were analyzed using path analysis. Results showed that budgeting participation affect on managerial performance, and their relationship also affected by budget adequacy, budget goal commitment, organizational commitment, and motivation.
Pengaruh Kualitas Aktiva Produktif, CAR, Leverage dan LDR Pada Profitabilitas Bank Nyoman Triana Dewi; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 12 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 aim of this research was to know the effect of assets quality, capital adequency ratio, leverage and loan to deposit ratio towards profitability of bank listed on stock exchange period 2008-2012. This research had 9 samples of bank company which choosen by purposive sampling technic. This research used multiple linier regression analysis. The result found assets quality and CAR had no effect on the profitability. This suggests that bank pay less the assets quality and CAR to keep the profitability. The result found leverage and LDR had a negative effect on profitability. This suggests that the higher value of leverage and LDR in bank profitability will decline.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI Mungky Felicia; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 12 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

Corporate Social Responsibility (CSR) is a corporate responsibility not only to its owners or shareholders but also to the relevant stakeholders and / or affected by the existence of the company. The purpose of this study was to determine the effect of firm size, profitability, leverage, and the type of company to theidisclosure policy oficorporate socialiresponsibility (CSR) to theicompanies listediin IndonesiaiStockiExchange. Theipopulation of this study is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2012. Data collected by purposive sampling method, as many as 73 companies obtained a sample of. Analysis using multipleilineariregression. The analysisishowed thatithe variables of firm size, profitability, leverage and influence the type of corporate disclosure policy of Corporate Social Responsibility (CSR) on manufakur companies listed in Indonesia Stock Exchange in the year 2010 to 2012.
Manajemen Laba Dan Pengaruhnya Pada Kinerja Perusahaan Yang Melakukan Penawaran Saham Tambahan Gusti Ayu Made Sari Dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 12 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 examine earnings management in companies that do offer additional shares. Data analysis techniques used are two different test average. Test results discretionary accruals with Modified Jones Model shows that discretionary accruals prior to the implementation of additional stock offering higher than the post-implementation offers additional shares. Real earnings management activity by proxy abnormal operating cash flow and abnormal production costs showed results that abnormal operati ng cash flow two years prior to the implementation of additional stock offering lower than two years after the offering of additional shares and abnormal production costs one year prior to the implementation of additional stock offerings more higher compared with one year after the offering of additional shares. This study that discretionary accruals two years prior to the implementation of additional stock offerings impact on the financial performance of the company after dilaksanakanya additional stock offering. The implication of this research is to be more investors seeking information about the company not only through financial statements presented by the management company
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA Gede Rian Aditya Pramana; I Made Sukartha
E-Jurnal Akuntansi Vol 12 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

Kebijakan dividen adalah kebijakan perusahaan untuk mendistribusikan pendapatan kepada pemegang saham. Faktor-faktor yang mempengaruhi kebijakan dividen adalah Debt to Equity Ratio, Cash Ratio, Return on Asset dan alat ukur adalah Dividend Payout Ratio. Total populasi adalah 402 perusahaan, yang ditentukan dengan metode non-probability sampling, khususnya purposive sampling. Sampel adalah 38 perusahaan. Pengumpulan data dilakukan melalui observasi non partisipan. Teknik analisis data yaitu analisis regresi linier berganda dan hasilnya menunjukkan bahwa Debt to Equity Ratio Cash Ratio sedangkan efek negatif dan return on asset telah berpengaruh positif terhadap Dividend Payout Ratio. Saran yang diperoleh diharapkan untuk selalu memperhatikan perusahaan utang, kas dan keuntungan untuk meningkatkan kepercayaan bunga dan investor dalam berinvestasi.

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