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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 30 Documents
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Search results for , issue "Vol 14 No 1 (2016)" : 30 Documents clear
ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA PEMENANG DAN BUKAN PEMENANG INDONESIA SUSTAINABILITY REPORTING AWARDS Ni Wayan Sri Arthini; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

Indonesia. Sustainability Reporting Awards (ISRA) was held to appreciate companies that have revealed sustainability report. This study aims to determine whether there are differences in financial performance between the winner and non winner of ISRA.This study uses secondary data. Data consist of financial statements of  companies listed in Indonesian Stock Exchange and gathered from National Center for Sustainability Reporting (NCSR). The sample consist of 21 companies that became the winner of ISRA and 22 companies that did not become winners in ISRA, with nonprobability sampling method. Data observed with Independent Sampel T-test and Mann Whitney U. This study concludes that there is no significant difference in financial performance between the winner and non winner of ISRA. This is  probably due for Indonesian case, winning ISRA is not yet become important information for stakeholders.
GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, LOCUS OF CONTROL, STRUKTUR AUDIT DAN KOMITMEN ORGANISASI Kadek Arya Adi Putra; Dodik Ariyanto
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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 needs of the company will be auditing company event shows the importance of the role of auditors in the world economy. Internal auditor's duty refers to a series of internal checking tasks to ensure compliance with procedures and regulations. The purpose of this study was to analyze the influence of leadership style, understanding of good governance, locus of control, audit structure and organizational commitment to the performance of the internal auditors at. SIMAS MSIG Insurance Bali Province. This research was conducted in all branches of PT. SIMAS MSIG Insurance Bali Province eight branch offices located in Bali region in 2015 with the auditor makes a total of 39 people as a sample with saturated sample method. Through multiple linear regression analysis known that the style of leadership, understanding of good governance, locus of control, audit structures positive effect on the performance of the internal auditor at PT. SIMAS MSIG Insurance Bali Province. While variable organizational commitment does not affect the performance of the internal auditor at PT. SIMAS MSIG Insurance Bali Province.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN NON KEUANGAN Ni Komang Ayu Purnianti; I Wayan Putra
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

Debt is one of the sources of external financing used by companies to finance the funding needs of the corporate. The aims of this study is to analyze the impact of the intitutional ownership, managerial ownership, size and age on debt. This research carried out on non-financial companies listed on the Stock Exchange for the 2011-2013. Research using purposive sampling method for taking samplel, and obtained 378 observations. Analysis technique used is multiple regression analysis. The result of research show institutional ownership has negative influence toward debt policy. Managerial ownership have no influence toward debt policy. Size  have positif influence toward debt policy. Age  have negative influence toward debt policy.
REAKSI PASAR ATAS PENGUMUMAN CORPORATE GOVERNANCE PERCEPTION INDEX Ni Made Sasmita Dwi Utami; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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 Governance Perception Index (CGPI) is the result of research of The Indonesian Institute for Corporate Governance (IICG) in cooperation with SWA magazine as a media publication. The goal is to create an index ranking of the best of each companies that has implemented the concept of good corporate governance and the only one in Indonesia. This study aims to determine the market reaction to the announcement CGPI shown with abnormal return and trading volume activity. This study population is a company that surveyed CGPI during 2010-2014. Sampling techniques using non-probability sampling is purposive sampling and selected 95 samples. Hypothesis testing is done is one-sample t-test and Two ways analysis of variance (ANOVA). These results indicate that the announcement CGPI reacted by market demonstrated significant trading volume activity. Additionally, testing showed no difference in abnormal return and trading volume activity significantly in each predicate in each window period.
PENGARUH LEVERAGE, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Gusti Agung Ayu Pramita Indraswari; G Agus Indra Tenaya
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

Income smoothing is a way that made the management to reduce fluctuations in corporate profits. Practice is done so peratan profit performance of the company look more effective in the eyes of investors. The purpose of this study was to determine the effect of leverage, corporate governance and corporate characteristics on income smoothing.This study was performed on companies listed in the Stock Exchange 2011-2013. The number of samples taken as many as 36 companies included in the rating CGPI consecutively during the study period, with a purposive sampling technique. Data collected through secondary data. The analysis technique used is logistic regression, where the dependent variable in this study is peratan profits as measured by the Index Eckle's and the independent variable leverage, corporate governance and company characteristics. Based on the results of research conducted found that the leverage and corporate governance has no effect on income smoothing. However, the characteristics of the company have a significant effect on income smoothing on companies listed in Indonesia Stock Exchange 2011-2013
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Gede Darmayasa; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

Changes or modernization of the tax administration system is one of the government's efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system on taxpayer compliance. Tax Office (KPP) Pratama Badung Utara used for research by selecting individual taxpayer (WPOP) as the study sample. The sample used was 100 WPOP with cluster sampling technique. Techniques of data collection is done by using a questionnaire. This study tested using multiple linear regression analysis. Based on the results of the analysis can be concluded that the variables of the organizational structure, human resource management and good governance have a significant effect on tax compliance. Variable business process and information technology and communications have no effect on tax compliance in the Tax Office (KPP) Pratama Badung Utara.
PENGARUH UKURAN, UMUR PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS PADA PENGUNGKAPAN WAJIB LAPORAN TAHUNAN Luh Gede Putri Maharani; I.G.A.N. Budiasih
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

Mandatory disclosure is the minimum disclosures of financial statements required by the applicable accounting standards. Mandatory disclosure of allegedly influenced by several factors such as firm size, firm age, ownership structure, and profitability. The purpose of this study is to determine the effect of firm size, firm age, ownership structure, and profitability on mandatory disclosure. Sampling method in this research was purposive sampling and acquired 39 observational data as the sample. The data used in this research was secondary data. The data analysis technique used was multiple linear regression using SPSS 17.0. The results showed that the age of the firm and positive effect on the ownership structure of mandatory disclosures, and the size of the company and profitability has no effect on mandatory disclosure.
PENGARUH LANGSUNG DAN TIDAK LANGSUNG GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN I Made Dwi Sastrawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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 aimed to determine whether the direct and indirect effects of good corporate governance (GCG) to corporate social responsibility (CSR) disclosure. The population of this study was the companies that listed in Indonesia Stock Exchange and followed in Corporate Governance Perception Index (CGPI) ranking conducted by The Indonesian Institute for Corporate Governance (IICG) in year 2011-2013. Sampling method used saturated sampling with a total sampel of 12 companies. Analysis technique was used is path analysis. Based on the result of the analysis found that GCG proved a direct effect on CSR  disclosure and financial performance proved incapable of mediating the effect of GCG on CSR  disclosure. The financial performance was not able to mediate the relationship between GCG on CSR disclosure because the shareholders wants to get high return without thinking the other thing such as the additional cost to disclose CSR which will lead to a competitive disadvantage.
KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE PADA NILAI PERUSAHAAN A. A. Sagung Putri Jayanti; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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 aims to know the ability of corporate social responsibility to moderate the influence of good corporate social responsibility and leverage the value of the company in the real estate and property companies listed on the Indonesia stock exchange in 2011-2013. This research includes 12 real estate company and the property with the use of quantitative research in which research data is derived from the secondary data obtained from the observation of the non participant in the form of study documentation. This research data are qualified classical assumptions tests processed with multiple linear regression techniques. The results of the analysis showed that the managerial ownership and leverage the negative effect on the value of the company's institutional ownership, a positive effect on the value of the company, Corporate Social Responsibility (CSR) is not able to moderate the influence of Good Corporate Governance (GCG) and leverage the value of the company.
PENGARUH ALOKASI BELANJA RUTIN DAN BELANJA MODAL PADA INDEKS PEMBANGUNAN MANUSIA I G A Agung Astia Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 14 No 1 (2016)
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

Human Development Index (HDI) is an indicator that can be used measuring the welfare. The aim of this study is determine the effect of the allocation recurrent expenditure and capital expenditure on HDI at District/City Province Bali. This study uses quantitative approach using a form of associative and secondary data obtained through collecting data with non behavioral observation method form study documentation. Data of this study have passed the classic assumptions test and the suitability of the model test with Adjusted R2 value is 17.3%. The research data was processed using multiple linear regression analysis technique. The analysis showed that recurrent expenditure significantly and positive impact on the HDI while capital expenditure no significantly and negative impactt on the HDI. The failure of the capital expenditure affect HDI because in addition to the low amount of capital expenditures allocated in improving the welfare of society and the allocation of capital expenditures have not been implemented on target.

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