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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 21 Documents
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Search results for , issue "Vol 13 No 1 (2015)" : 21 Documents clear
ANALISIS PERBEDAAN TINGKAT KEPUASAN KERJA AUDITOR PADA LOCUS OF CONTROL INTERNAL DAN EKSTERNAL Ni Made Dwiyana Rasuma Putri
E-Jurnal Akuntansi Vol 13 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

Tujuan dari penelitian ini adalah untuk menganalisis perbedaan tingkat kepuasan kerja pada perbedaan locus of control yaitu internal dan eksternal. Data penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik wilayah Provinsi Bali yang telah mengisi dan mengembalikan kuesioner. Kuesioner yang telah dibagikan sebanyak 67 buah yang dapat digunakan sebagai sampel untuk analisis sebanyak 46 buah. Uji t-test dua sampel independen merupakan teknik analisis data yang digunakan dalam penelitian ini. Auditor yang memiliki locus of control internal memiliki kepuasan kerja yang lebih baik dibandingkan dengan auditor yang memiliki locus of control eksternal merupakan hasil dari penelitian ini yang dilihat secara statistik.
PENGARUH PROFESIONALISME DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BALI I Made Gheby Kusnadi; Dewa Dharma Suputra
E-Jurnal Akuntansi Vol 13 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

Widespread public accounting firm needs an independent party, demanding a public accounting profession to increase the performance, so that the resulting output can be relied upon for those in need. Performance Public Accounting Firm (KAP) quality is largely determined by the performance of the auditor. Auditor performance is a form of work carried out to achieve a better work or toward the achievement of organizational goals. This research was conducted at 8 KAP with a total sample of 40 auditors. This study uses nonprobability sampling technique saturated sample or census. Methods of data collection in the form of a survey method with data collection using kwisioner. Obtain partial test (1) professionalism positive effect on the performance of the auditor, (2) internal locus of control have positive influence on the performance of auditors, (3) external locus of control negative effect on the performance of auditors.
PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN PADA RETURN AWAL PERUSAHAAN YANG MELAKUKAN IPO Made Indira Dwijayanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 13 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

IPO is an activity of a company before enter the secondary market. The stocks will be traded to the investor which is invest in a capital market.The initial price should be dealed between the company and the underwriter.The aim of this research is to test the affects of Price Earnings Ratio, Debt to Equity Ratio, Zise, Auditor and Underwriter reputation to initial return. This research is conducted at BEI in the the period 2008 – 2012 based on Indonesian Capital Market Directory and prospectus, with purposive sampling method, the sample is 71 firms (bank exclude). The result of this research find that Price earnings ratio and Auditor reputation has positive and significant effect to initial return. Otherwise underwriter reputation has consistet effect but not significant to intial return. While Debt to Equity Ratio and Size has not consistent effect and not significant effect.
PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO, PROFITABILITAS DAN KEPEMILIKAN SAHAM INSTITUSIONAL PADA PERATAAN LABA Ayu Dewi Suryani; Eka Damayanti
E-Jurnal Akuntansi Vol 13 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 company’s activity can’t be spared from the agency conflict between management (agent) and shareholder (principal) which is the impact of the differences in the interests of the two sides. The preassure to meet the targeted performance urged mangers to do strategies that will increase income of his company. The observasion is done at the company’s manufacturing at Indonesia stock exchange during 2010-2013. Overall observations of 15 companies selected through purposive sampling. Eckel index is used as an indicator of the classification distinguishing between did or didn't make income smoothing. Binary logistic of regression for to test the hypothesis. The results conclude that the only debt-to-equity ratio effect. Three other independent variables showed no effect.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN ASING PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Marni Sepian Dewi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 13 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

Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility (CSR) merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas dan kepemilikan asing sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Seluruh perusahaan pertambangan merupakan populasi yang digunakan dalam penelitian ini, sementara sampel dalam penelitian ini dipilih dengan teknik purposive sampling dan memperoleh 42 perusahaan pertambangan. Analisis regresi linear berganda merupakan teknik analisis yang digunakan dalam penelitian ini untuk mengetahui pengaruh antara variabel bebas (profitabilitas dan kepemilikan asing) terhadap variabel terikat (pengungkapan CSR). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan asing memiliki pengaruh positif terhadap pengungkapan CSR, sedangkan variabel profitabilitas dengan proksi Return On Assets (ROA) tidak mempunyai pengaruh  terhadap pengungkapan CSR.
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK PADA PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) Ida Ayu Ivon Trisnayanti; I Ketut Jati
E-Jurnal Akuntansi Vol 13 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 increase in tax revenues in Indonesia related to the application of the Self Assessment system . Application of self assessment system causing tax arrears . To overcome these problems, carried out inspection and tax collection is a series of actions in order to pay off the tax debt underwriter taxes and costs of tax collection by the tax authorities in order to increase tax revenues . The purpose of this study was to determine the effect of the application of the self -assessment system , tax audits and tax collection at the reception of Value Added Tax on KPP North Badung . The data analysis technique used is multiple linear regression . Data collection methods used were interviews and documentation . Based on the results of analysis show that the self -assessment system , tax audits and tax collection impact on PPN receipts.
PENGARUH UKURAN PERUSAHAAN, UMUR PUBLIKASI, MASA PERIKATAN AUDIT, PERGANTIAN MANAJEMEN PADA KUALITAS AUDIT Ni Ketut Ayu Paramita; Ni Made Yenni Latrini
E-Jurnal Akuntansi Vol 13 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

Improving the quality of audits required to increase investor confidence in the company's financial statements. Competent and independent is one of the conditions produce a quality audit. Discretionary accruals are used as a measure of audit quality. The aim of the study to determine the effect of firm size, age of the publication, period of the audit engagement, and management changes on audit quality. Quality audits on companies listed in Indonesia Stock Exchange (IDX) 2011-2013 is the object of other research. Determination of the samples was done by purposive sampling technique, in order to get 78 companies manufacturing. Hypothesis testing using multiple regression analysis technique, which is preceded by the classical assumption. Based on the analysis found that the size and age of the publication has no effect on audit quality. The period of the audit engagement and management turnover negative effect on audit quality.
PERBANDINGAN EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH PADA PENDAPATAN ASLI DAERAH Oka Dhananjaya Bhujangga; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 13 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 purpose of this research is to ancover the effectiveness and the contribution of local taxes in the local revenue in the city of denpasar and badung district and to know the difference was the effectiveness and the contribution of local taxes on a local revenue in the city of Denpasar and district Badung 2009-2013. Based on the results analysis was known the ratio of the effectiveness of Denpasar to town and district Badung in tax revenues areas classified as very effective.An analysis of the contribution of local tax revenue in Denpasar local revenue city and district years 2009-2013 Badung always fluctuating and the average level of the contribution of local tax and city Denpasar Badung district during the past five years in the category of very good.There is no difference in the ratio of the effectiveness of local tax revenue between the city and district Denpasar Badung 2009-2013, years but there were differences contribution tax receipts on a local revenue Denpasar between the city and district Badung 2009-2013.
ANALISIS METODE CAMEL DAN PEARLS UNTUK MENILAI TINGKAT KESEHATAN BPR DI KABUPATEN BADUNG Ida Ayu Kayika Apsari; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 13 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

Health of BPR can be defined as the ability in performing operations on a period to the next. It is necessary to be considered by management of BPR in carrying out operational activities and budget plans BPR, monitoring every activity that have been implemented in accordance with the policy, so that improvements can be held in the next period. Health assessment of banking institutions, Bank Indonesia version refers to the Capital, Asset Quality, Management, Earnings, Liquidity (CAMEL). Currently, many international financial institutions give attention to the alternative performance assessment of microfinance institutions, namely the PEARLS which the method practiced by the World Council of Credit Unions (WCOCU). PEARLS consists of Protection, Effective Financial Structure, Asset Quality, Rate of Return and Cost, Liquidity, Signs of Growth.
PENGARUH TPK, LDR, BOPO, DAN PERTUMBUHAN JUMLAH NASABAH KREDIT PADA PROFITABILITAS LPD K Ari Suryani JW
E-Jurnal Akuntansi Vol 13 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

LPD is an institution that was established specifically for the welfare of society Pakraman one of them in the city of Denpasar. Thei purpose of study to determine whether thei level ofi cash flows, loan to deposit ratioi ( LDR ), the ratio of operating costs operating income ( ROA ) and growth in thei number of credit customers affect the profitabilityi of LPD in Denpasar in profit in the year 2009-2013. This study used a sample of 720 data and data analysisi techniques, namely multiple lineari regression with first tested the classical assumption, namely, normality test, multicollinearity, autocorrelation, and heteroscedasticity test . Based on the resultsi of multiple regression analysis, it is known that the results showed a variable loan toi deposit ratio ( LDR ), the ratio of operatingi costs operating incomei ( ROA ), and growth in the number of credit customers affecti the profitability of LPD in Denpasar, while cash turnover rate does not affect the profitability LPD in Denpasar.

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