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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 PERTUMBUHAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN DIVIDEN PADA KINERJA PERUSAHAAN Ni Nyoman Ayu Armini; Dewa Gede Wirama
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 was conducted to determine the effect of company’s  growth, management ownership and dividend policy on the company performance. The population in this research are companies which listed in capital market and the number is not known or  called infinite population. Sampling method uses purposive sampling method and obtained 314 sample which satisfies the criteria with number of observations is  912. The company performance is measured by Tobin's Q ratio The method that used for hypothesis test is multiple regressions analysis. The results showed that the company’s growth and managerial ownership has no effect on the company performance. While the dividend policy has positive effect on company performance. The results of this study do not support the agency theory, but supports the bird in the hand theory that proposed by Gordon and Lintner.
PENGARUH PENERAPAN CORPORATE GOVERNANCE, DPK, CAR DAN NPL TERHADAP PROFITABILITAS BANK Ni Luh Kunthi Pranyanti Sentana Madri Wantera; I Made Mertha
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

National development in economic sector cannot be rid of financial institution, in this case is bank which is an intermediation institution in public. Bank in their financial activities trade on trust from the public and others party like stock holder. In that case, bank needs to keep stabilized moreover increase their financial performance. One of financial achievement standard that have been achieve by the company can be refer to their profitability. The purpose on this studies are to determine the effect of corporate governance, third party fund, capital adequacy ratio and non performing loan to bank profitability. The sample on this studies are the banking company that have been listed on the Indonesia Stock Exchanged (IDX) and include in the Corporate Governance Perception Indeks (CGPI) ranking between 2009 until 2013, totally 31 samples. The profitability on this studies can be measured by return on asset (ROA). The result show that third party fund, capital adequacy ratio (CAR) and non performing loan (NPL) have significant effect to bank profitability. The corporate governance on this studies have not significant effect to bank profitability.
Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknik Audit Sekitar Komputer I Wayan Dian Saputra; A.A.N.B. Dwirandra
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

Interests utilize audit techniques around the computer is still low when this technique is simple but the most important applied when auditing company computer-based accounting process. This study aims to determine the factors that affect the interests of the utilization of audit techniques around the computer by using the model of acceptance of the Unified Theory of Acceptance and Use of Technology ( UTAUT ). This study hypothesizes performance expectations , expectations of the business, and social factors as independent variables and the dependent variable of interest as the utilization. Data collected by distributing questionnaires to the auditor in public accounting firms that are members of the Indonesian Institute of Certified Public Accountants ( IAPI ) Bali region as respondents using purposive sampling method of sampling. The analysis technique used is multiple linear regression. These results indicate that the variable performance expectations, expectations of the business, and social factors partially significant positive effect on the interest in the use of audit techniques around the computer.
Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi Dan Kepuasan Kerja Pada Kinerja Auditor Putu Nita Winidiantari; Ni Luh Sari Widhiyani
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

Auditor performance concern users of financial statements in its duty to audit and ensure that the financial statements have been prepared in accordance with generally acceptable accounting principles. This study aims to influence of role conflict, role ambiguity, audit structure, motivation, job satisfaction on performance auditor in KAP in Bali. The samples used  60 samples. The method of data was a questionnaire. Analysis techniques used  multiple linear regression analysis. The results describe the role conflict and role ambiguity does not have effect on the performance auditors. Other variables that audit structure, motivation, job satisfaction had positive impact in performance auditors.
PENILAIAN KINERJA PDAM KOTA DENPASAR DAN PDAM KABUPATEN BADUNG BERBASIS BALANCED SCORECARD I Gede Agus Ariasta; Komang Ayu Krisnadewi
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

PDAM function as a profit-oriented business and as a social institution that should provide water service to the community. This study is a descriptive study aimed to determine the performance of PDAM Kota Denpasar and Badung regency taps based balanced scorecard. This study uses primary data obtained from the questionnaire answers given by the respondents and using secondary data from financial data taps.Variables examined included the performance of the financial perspective, customer perspective the internal business processes, learning and growth perspective. Financial perspective is measured by using the method of value for money, while the customer perspective, internal business processes, learning and growth using with survey metod of customer satisfaction, process service satisfaction, and employee satisfaction. . Based on this research, it can be concluded Denpasar PDAM performance from the customer perspective, internal business processe , learning and growth, including both categories, while from a financial perspective, especially on the effectiveness ratios obtained results are not good. Performance Badung taps from a financial perspective, the customer is internal business processes, learning and growth , including good category.
Pengaruh Asimetri Informasi Pada Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi Pande Putu Surya Septiadi; Ni Putu Sri Harta Mimba
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

With the information asymmetry, management of companies tend to present information that is not true. The purpose of this study is to determine the effect of information asymmetry on earnings management and the impact of interaction between corporate governance mechanisms to information  asymmetry on earnings management. This study uses a modified jones model to calculate discretionary accruals which become a proxy for earnings management. For corporate governance mechanism is proxied by the composition of the board of directors, board size, the size of the audit committee, and managerial ownership. The sample of this study is a company registered in the Business Index 27 in the Indonesia Stock Exchange. Regression analysis used is the interaction. Based on the discussion of research results prove that the positive effect of information asymmetry on earnings management. This study also indicate that the composition of the board of directors and the size of the audit committee able to moderate (weaken) the relationship of information asymmetry on earnings management, while other proxies such as board size and managerial ownership is not able to moderate the relationship information asymmetry on earnings mana.gement.
KEMAMPUAN PREDIKSI RASIO KEUANGAN DAN UKURAN BANK PADA RISIKO GAGAL BANK Ni Putu Ayu Lisna Purnamandari; I Dewa Nyoman Badera
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

Every Company including banking industry vulnerable to failure. When a bank failure, the impact caused a very large not only harming investor, employee, and customers, but also the state, therefore need an indicator to predict the failure.This study uses financial ratios and bank size as an indicator to predict the risk of bank failure.This research was conducted at the banks listed on the Indonesia Stock Exchange 2009-2013.This study used purposive sampling with a sample size of 22 bank. The result of the study with the technique Regression analysis concludes that financial ratios are CAR, NPL, ROAand Size Bank is able to predict the risk of bank failure.  
Dampak Implementasi PP Nomor 46 Tahun 2013 ditinjau dari Perilaku Kepatuhan Pajak Gusti Ayu Putu Eka Dewi Prihantari; Ni Luh Supadmi
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 determine the impact of the implementation of Government Regulation Number 46 Year 2013 in terms of tax compliance behavior in SMEs in Denpasar viewed from the aspect of justice , aspects of ability to pay , and the tax burden. The number of samplesin this study were 57 UMKM. Data analysis technique esused in this research is descriptive technique. Based on the analysis found that the impact of the implementation of Government Regulation No.46 of 2013 in terms of aspects of the ability to pay are included in the category of fair taxation. Meanwhile, in equity aspects and tax burden unfairly categorized as final income tax of 1 % is considered unprofitable and taxation according turnover considered harmful because of profitability and turnover of different businesses, and tend to be detrimental to SMEs that have taxable income of lesst han 8%.
EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL: STUDI KASUS PADA PT HUTAMA KARYA (PERSERO) Ni Putu Widhi Gita Purana Dewi; I Ketut Yadnyana
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

Internal control can improve the accuracy and confidence of accounting information data by preventing errors. There are five components of internal control as a process to produce adequate control. The purpose of this study was to assess the effectiveness of internal control at PT Hutama Karya ( Persero ) Regional Office IV. This research is a quantitative descriptive . The sampling was purposive sampling method , and there are 15 samples. Data collection method used was a questionnaire technique. Based on calculations that are based on respondent's answers regarding internal control PT Hutama Karya ( Persero ) Regional Office IV, which fit into the category quite effective.
PENGARUH VOLUNTARY DISCLOSURE PADA EARNINGS RESPONSE COEFFICIENT I Putu Sudarma; Ni Made Dwi Ratnadi
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

Earnings quality is important for those who use financial statements for purposes of the contract and making investment decisions . One measure of the quality of earnings is Earnings Response Coefficient ( ERC ) . The purpose of this study was to determine the effect of Voluntaray Disclosure on Earnings Response Coefficient . This research was conducted on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using the method of probability sampling is stratified random sampling . The number of samples selected were 347 companies observations . Data analysis method used is a simple linear regression analysis . Based on the analysis that has been done , this study proves that voluntary disclosure negative effect on the ERC . On average a relatively small voluntary disclosure causes voluntary disclosure by the company less response or give a negative signal to the users of financial statements .

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