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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 29 Documents
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Search results for , issue "Vol 14 No 3 (2016)" : 29 Documents clear
PENGARUH PENGHINDARAN PAJAK JANGKA PANJANG PADA NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI I Gede Angga Partha; Naniek Noviari
E-Jurnal Akuntansi Vol 14 No 3 (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 examine the effect of long-term tax evasion in the value of the company with the information transparency as moderating variables. The sample was non-sector financial services company listed on the Indonesia Stock Exchange in 2010-2014, using purposive sampling method. The Company elected to a sample of 70 companies observations. The data analysis technique used is a simple regression analysis and test interactions (moderated regression analysis). Long run cash ETR is used to measure the variable tax evasion. Tobins Q ratio is used to measure the variable value of the company, and the completeness of voluntary disclosure index is used to measure the variable transparency of information. The results provide evidence that companies that perform long-term tax evasion does not significantly influence the value of the company, but the transparency of information can moderate the effects of long-term tax evasion so that companies that tax evasion will be a positive effect on the value of the company if the transparency of company information also good.
KEMAMPUAN KOMITMEN PROFESIONAL MEMODERASI PENGARUH KOMPLEKSITAS TUGAS DAN KONFLIK PERAN PADA KINERJA AUDITOR I Gusti Putu Angga Rahmita Pratama; Ni Made Yenni Latrini
E-Jurnal Akuntansi Vol 14 No 3 (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 was conducted at the public accounting firm in the area of ??Bali. Samples in this study of 57 respondents to the sampling technique used was purposive sampling. 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 57 respondents, it can be concluded that the complexity of the task and a significant negative effect on the performance of auditors and the role of conflict does not have a significant effect on the performance of auditors. Professional commitment proved able to moderate the effect of task complexity and conflict on the performance of auditors.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA SAHAM JANGKA PANJANG PERUSAHAAN YANG MELAKUKAN SEASONED EQUITY OFFERING Andika Pratama; I G.N. Agung Suaryana
E-Jurnal Akuntansi Vol 14 No 3 (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 aims to determine the policy of discretionary accrual of earnings management through its influence on the company's stock performance after implementing SEO. This study used 32 companies doing SEO and listed on the Indonesia Stock Exchange. Discretionary accrual by Modified Jones Model are showing  that there are discretionary accruals before dilaksanaknnya SEO shows the average value of positives which means companies tend to raise the earnings management practices earnings. This study founded that earnings management is proxied by discretionary accruals one year before SEO no significant effect on the performance of the company's shares three years after the offering of additional shares. The management do earning management efficient where the management company wants to give a good signal to investors to demonstrate the company had a good performance. In addition, investors increasingly intelligent assess the company's financial statements.
PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH TINGKAT PENDIDIKAN PADA EFEKTIVITAS PENGENDALIAN INTERNAL Ni Kadek Mulihartini; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 14 No 3 (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 supervisors are required to have sufficient competence includes the level of education according to the watchdog function and work experience in cooperative where supervisors are expected to be able to assess and correct policies and cooperative operational processes with the aim of increasing the effectiveness of existing internal controls. The sampling method used is a non-probability method by using purposive sampling with criteria that cooperatives active status, has implemented RAT per March 31, 2015, and has been operating for more than two years. The sample used in this study of 33 savings and credit cooperatives. Data was collected by distributing questionnaires and analysis techniques using regression analysis without and with moderating variable. Based on the results of the analysis showed that the level of education a positive influence on the effectiveness of internal controls and found that work experience was not able memerlemah relationship of education level on the effectiveness of internal control of credit unions in Badung.
CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA KINERJA PERUSAHAAN kadek karmilayani karmila; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 14 No 3 (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 company's performance illustrates the company's financial condition as reflected by performance in a period that was analyzed by financial ratios. Measurement of company performance is done to see whether the results of the company are in accordance with the planning. The purpose of this study was to determine the effect of managerial ownership and institutional ownership in the company's performance with corporate social responsibility as a moderating. This study was performed on companies listed in the Indonesia Stock Exchange in 2012-2014. The number of samples obtained as many as 132 companies, with a purposive sampling method. Independent variables used in this study is the managerial ownership and institutional ownership. The dependent variable used is the company's performance. The analysis technique used is moderated regression analisys (MRA). The results showed managerial ownership negative effect on the company's performance, institutional ownership has no effect on the company's performance, and CSR can not moderate the effect of managerial ownership and institutional ownership on company performance.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Putu Mentari Swari Ashari; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 14 No 3 (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

Tujuan penelitian ini adalah untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, leverage dan komisaris independen terhadap pengungkapan modal intelektual perusahaan manufaktur. Jenis data yang digunakan data kuantitatif dan sumber data adalah sekunder. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Untuk menentukan sampel menggunakan metode purposive sampling, dengan jumlah sampel 66 perusahaan.Teknik analisis data adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa variabel profitabilitas dan komisaris independen berpengaruh pada pengungkapan modal intelektual, sedangkan umur perusahaan, ukuran perusahaan dan leverage tidak berpengaruh pada pengungkapan modal intelektual
PENGARUH KECUKUPAN MODAL, RISIKO KREDIT, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL PADA PROFITABILITAS BANK I Made Hendra Edy Saputra; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 14 No 3 (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 the effect of capital adequacy, credit risk and operational costs operating income (ROA) on the profitability of banks listed on the Stock Exchange. The data used in this study were obtained from published financial statements of banking companies listed on the Stock Exchange from the year 2009-2013 with a sample of 26 banking. The data analysis technique used is multiple linear regression with applications SPSS.Berdasarkan analysis showed that partial capital adequacy positive effect on the profitability of banks listed on the Stock Exchange in 2009-2013, while the credit risk and operational costs of operating income (ROA) negative effect on Bank profitability listed on the Stock Exchange in 2009-2013.
PENGARUH KEJELASAN SASARAN ANGGARAN, KARAKTER PERSONAL, DAN INFORMATION ASYMMETRY PADA SENJANGAN ANGGARAN Gusti Ayu Made Cika Putri; I.G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 14 No 3 (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 purpose of this study was to determine the effect of budget goal clarity, personal character, and information asymmetry on budgetary slack in the regional work units Gianyar regency. The research was conducted on 30 SKPD located in Gianyar comprised of 15 offices, 8 agencies and 7 district offices. The samples used were 90 employees by using purposive sampling method. Data was collected using a survey method. Data analysis technique used is multiple linear regression. Based on the analysis found that the budget goal clarity and personal character negatively affect budgetary slack, while the information asymmetry has positive influence on budgetary slack.
GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH DIVERSIFIKASI OPERASI DAN DIVERSIFIKASI GEOGRAFIS PADA MANAJEMEN LABA Ni Luh Kusumayani; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 14 No 3 (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 study aims to reexamine the influence of operating diversification and geographical diversification on earnings management with good corporate governance (GCG) as moderating factor. The study was conducted on companies listed in the Indonesia Stock Exchange in 2010-2014 according to criteria purposive sampling. Data were analyzed by the use of multiple linear regression test and Moderated Regression Analysis. Modified Jones Model is used to detect earnings management. Operating diversification and geographical diversification is measured by the number of segments reported on the company's financial statements. GCG is measured by the score of companies in the Corporate Governance Perception Index. Based on research with 27 sample companies, it is known that operating diversification does not affect earnings management, whereas positive effect of geographical diversification. The study also found that GCG does not moderate the effect of operating diversification to earnings management, but weakens the influence to geographical diversification in earnings management.
BUDAYA ORGANISASI PEMODERASI PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN BERBASIS BALANCED SCORECARD Made Yessi Puspitha; I Ketut Sujana
E-Jurnal Akuntansi Vol 14 No 3 (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

Rural Banks (BPR) need to pay attention to the application of the principles of good corporate governance and organizational culture to enhance the company's performance-based balanced scorecard. This study aimed to get empirical evidence of organizational culture as the moderating influence of the principles of good corporate governance on corporate performance balanced scorecard based on BPR in Badung. Data collection method in this research is a survey method using a questionnaire and interview techniques. The sampling method using saturated sample. The sample was 52 BPR. The analysis technique used in this study is Moderated Regression Analysis. Results of this study show that the principles of good corporate governance positively affects company performance balanced scorecard based on BPR in Badung and the organizational culture can strengthen influence the direction of the principles of good corporate governance on corporate performance balanced scorecard based on BPR in Badung.

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