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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 23 Documents
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Search results for , issue "Vol 13 No 3 (2015)" : 23 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI Ni Made Trisna Savitri; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 13 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 aim of this research was to determine the effect of performance expectancy, effort expectancy, social factors, facilitating conditions and complexity of the task on interest of usage of information system. The respondents of the research are accountant at budget hotel in Denpasar. Data has gathered by questionnaires and 66 questionnaires have sent to budget hotel, 59 questionnaires were returned and can be used. The data were analyzed by using multiple regression by SPSS 16 software. The results showed that the performance expectancy, effort expectancy, social factors, facilitating conditions, and the complexity of the task are significant positive influence to interest of usage of information system.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN DAN KEGUNAAN PADA IMPLEMENTASI SAK ETAP (STUDI EMPIRIS PADA UKM DI DENPASAR UTARA) Aditya Pradipta; Ni luh supadmi
E-Jurnal Akuntansi Vol 13 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 Accounting Standards Entities Without Public Accountability (SAK ETAP) is published with the aim to facilitate the users in applying accounting principles, which is still less appropriate when using GAAP generally accepted. SAK ETAP is expected to accommodate the needs of reporting standards on Small and Medium Enterprises (SMEs) in financial reporting that is easy, transparent, and accountable. Since the enactment of SAK ETAP, the perception of the various parties came in response to the level of effectiveness, efficiency, level of convenience and usefulness (usefulness) for the new standard so interesting to study. Samples that have been will be analyzed using multiple linear regression. The number of samples used were 100 SME units in North Denpasar. The results show that there is a positive and significant impact Perceived Ease of Use and Usefulness at SAK ETAP implementation. Results of this study are expected to provide further information to investigators about the perception in the implementation of ETAP SAK.
PENGUJIAN TRADE OFF THEORY PADA STRUKTUR MODAL PERUSAHAAN DALAM INDEKS SAHAM KOMPAS100 AA Sg Mira Dewi Setiawati; I Wayan Putra
E-Jurnal Akuntansi Vol 13 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 research purpose to determine the effect of fixed tangible assets, profitability, firm size and growth of the company on the capital structure of companies included in the stock index KOMPAS100 listed on the Indonesian Stock Exchange 2011-2013. Purposive sampling method is used as a method of selecting a sample in order to obtain as much as 197 observations. Multiple linear regression analysis was used to analyze secondary data in this research. The results show the independent variable of fixed tangible assets, profitability, firm size, and firm growth effects the capital structure. Partially fixed tangible assets, firm size and firm growth positively significant affect the capital structure of listed companies in the stock index KOMPAS100. Variables profitability negatively significant effect the company's capital structure in the index KOMPAS100.
PERBEDAAN ABNORMAL RETURN SEBELUM DAN SESUDAH PENGUMUMAN PENURUNAN HARGA BBM Ni Kadek Uchi Laksmi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 13 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

Stock price movements are influenced by the development of environmental and  macroeconomic activities. This is reflected by the market reaction. Market reaction can be measured by abnormal return. This research has a purpose to determine differences between in abnormal return before and after the reduction of Fuel Oil price on 1st January 2015 in the transportation sector companies which listed on the Indonesia Stock Exchange period 2014-2015. The sample determined by utilizing purposive sampling technique, therefore as many as 33 of observation samples. This research includes event study with the observation period is 11 working days. Data collected by observation nonparticipant. Data will be tested by t-test and the result showed thewe was no difference of abnormal return between before and after the announcement of the reduction in fuel prices.
ANALISIS BEDA DUA RATA-RATA METODE TIME-DRIVEN ACTIVITY-BASED COSTING PADA INDUSTRI GARMEN Frensisca Citra Dewi; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 13 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 research is to compare the difference of net profit before and after applying Time-Driven Activity-Based Costing. Sample of this research is 30 garment industries which located in Badung Regency, Bali and the method used  to collect the data are observation, interview, and documentation. The population is 176 garment industries and using purposive sampling method. The analysis method in this research is Paired Sample t-test. The result of this research that there is significant difference between net profit before and after applying Time-Driven Activity-Based Costing. Net profit of garment industry increased significantly after applying Time-Driven Activity-Based Costing.
PENGARUH AUDIT FEE, NON-AUDIT SERVICES DAN AUDIT TENURE PADA INDEPENDENSI AUDITOR Ida Bagus Ananta Aditama Manuaba; I Made Karya Utama
E-Jurnal Akuntansi Vol 13 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 determine the effect of audit fees, non-audit services and audit tenure on auditor independence. This research was conducted at the public accounting firm in the area of Bali. Samples in this study of 73 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires and documentation. Data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 44 respondents, it can be concluded that the audit fee and significant effect on the independence of auditors, the non-audit services and significant influence on the independence of auditors, and audit tenure and significant impact on auditor independence.
PENGARUH PROFESIONALISME, ETIKA PROFESI DAN PELATIHAN AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Ida Bagus Satwika Adhi Nugraha; I Wayan Ramantha
E-Jurnal Akuntansi Vol 13 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

Good performance of auditors will help public accounting firm to achieve the goals and meet the needs of the parties interested in the financial statements. Auditors are required to be an expert to be able to retain the trust of its clients and of the other users of audited financial statements. Auditor training can improve the ability of auditors to do the job in the audit process. The purpose of this study was to determine the effect of professionalism, professional ethics and auditor training on the performance of auditors in the public accounting firm in Bali. Sampling method in this research was done by using sampling purposive. Respondents in this study are 65 auditors working in KAP in Bali. The number of questionnaires distributed as much as 65 questionnaires. However, the back and can be used for further analysis were 63 questionnaires. Technical analysis of the data used is multiple linear regression analysis with SPSS 15:00 for windows. Based on analysis it can be concluded that the variable of professionalism, professional ethics and auditor training has positive influence on the performance of auditors
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, KOMPETENSI AUDITOR, DAN KECERDASAN SPIRITUAL PADA KUALITAS AUDIT BPK BALI I Ketut Januraga; I Ketut Budiartha
E-Jurnal Akuntansi Vol 13 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 results of such audit examination by the BPK audit findings demonstrate the ability of auditors to detect errors contained in the financial statements that shows the good quality of the audit. This study aims to determine the effect TABK, auditor competence, Spiritual Intelligence on Audit Quality. The sampling method used in this study sample is saturated. Data were collected using a questionnaire survey method. Respondent data that can be processed is 43 respondents. Testing the validity and reliability of the instrument variables used in this study have high levels of validity and reliability that can be accepted. Data analysis technique used is multiple linear regression analysis. Results of multiple linear regression analysis by observing the Adjusted R2 value, indicating that the variable quality of the audit can be explained by the variable TABK, auditor competence, Spiritual Intelligence at 48.80%. Hypothesis testing with statistical t test showed that the variables TABK, auditor competence, intelligence Spiritul significant positive effect on audit quality.
PENGARUH UKURAN PERUSAHAAN, TINGKAT PENJUALAN PERUSAHAAN, DAN REPUTASI KAP PADA PERGANTIAN KAP Bagus Ananta Diva Muria Sidhi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 13 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

Auditor Switching occurs because increasing operating of Public Accounting Firm. Auditor Switching may occur voluntary or mandatory. This study aims to determine the effect of firm size, firm growth and reputation of Public Accounting Firm to auditor switching in manufacturing companies that listed on the Indonesia Stock Exchange. Purposive sampling was used in this study as the sampling technique. Logistic regression analysis used in this study to determine the effect of firm size, firm growth, reputation of Public Accounting Firm to auditor switching. The result can be shown in this research is the firm size variable has no effect on the auditor switching, no influence of firm growth variabel on auditor switching, and reputation of the Public Accounting firm has a  significant influence on the auditor switching.
PENGARUH ASIMETRI INFORMASI DAN KEPEMILIKAN MANAJERIAL PADA PRAKTEK MANAJAMEN LABA Sendhi Andika; I Made Sukartha
E-Jurnal Akuntansi Vol 13 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 management is a condition in which the management to intervene in the process of preparation of financial statements for external parties so as to flatten, raise, and lower profits. Earnings management occurs when using certain decisions in the management of financial reporting and the preparation of transactions that change the financial statements intended to mislead the stakeholders about the company's economic performance conditions. This study aimed to determine the effect of information asymmetry and managerial ownership on earnings management practices companies listed on the Stock Exchange. The data in this study were obtained from the manufacturing company's financial statements. The population in this study consisted of 134 companies listed on the Stock Exchange 2011-2013. Sampling using nonprobability sampling method is purposive sampling. The number of sample firms that meet the criteria are 26 manufacturing companies. Data analysis method used is multiple linear regression analysis. Based on the analysis and hypothesis testing can be concluded that the positive effect of information asymmetry on earnings management practices, while the negative effect of managerial ownership on earnings management practices.

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