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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 15 No 1 (2016)" : 30 Documents clear
PENGARUH TEKANAN KETAATAN, SENIORITAS AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Ni Ketut Riski Agustini; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 15 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

Auditor is a profession that one of the duties carry out an audit of the financial statements, to carry out the task required an audit judgment. Audit judgment giving effect to the final conclusion. Performance audit the auditor in making the judgment is influenced by various factors. The purpose of this study was to examine the effect of adherence pressure, seniority auditor and time budget pressure on audit judgment. This study uses primary data were collected using a questionnaire as an instrument of data collection techniques that spread to the respondent. Respondents are auditors who worked on KAP in Bali listed on the Indonesian Institute of Certified Public Accountants. The sampling method using saturated sample. Number of questionnaires distributed as much as 87 questionnaires, while that may be used as further analysis of 50 questionnaires. The analysis technique used multiple linear regression analysis. Based on the analysis found that that pressure obedience and time budget pressure on audit judgment, whereas seniority auditor's judgment does not affect the audit.
ETIKA AUDITOR SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN INDEPENDENSI PADA KUALITAS AUDIT DI KOTA DENPASAR I Made Darayasa; I Gede Supartha Wisadha
E-Jurnal Akuntansi Vol 15 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

Audit quality is every possibility that the auditor will find and report violations of the accounting system based on the auditing standards that have been set. This study aims to determine the ethical auditor as a moderating influence on the competence and independence of audit quality in the city of Denpasar. Data collection method used is using questionnaires distributed directly to the auditor who works in Denpasar. The population in this study were all auditors working in the office of the Public Accountant in Denpasar with the overall number of auditors as many as 81 people. The samples used by 65 auditor with purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, it is concluded that (1) the competence of a positive effect on audit quality, (2) the independence of the positive effect on the quality of the audit, (3) the ethics of auditors moderate (strengthen) the effect on audit quality competence, (4) ethics auditor moderate (strengthen) the effect on the independence of audit quality.
PENGARUH IDEALISME, RELATIVISME, PENGETAHUAN, GENDER DAN UMUR PADA PERILAKU TIDAK ETIS AKUNTAN Putu Dewi Adi Damayanthi; Gede Juliarsa
E-Jurnal Akuntansi Vol 15 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

Ethical behavior is the behavior of someone who can act according to the rules, laws and morals that have been set out in a professional field. Some scandals that occurred in the accounting profession pose different perceptions of prospective accountants are students. The purpose of this study is to determine the effect idelisme, relativism, the level of knowledge, gender and age on unethical behavior accountant. The sample was 120 students S1 Faculty of Economics and Business, University of Udayana who have taken courses Auditing 1. The data was collected through questionnaire deployment with purposive sampling technique. The results showed that the idealism and the level of knowledge has a negative effect, relativism are positive effect, as well as gender and age had no effect on unethical behavior accountant.
PENGARUH LEVERAGE, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE I Made Surya Dharma; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 15 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 examine the effect of leverage, the intensity of fixed assets, the size of the company, and the political connections against tax avoidance. Measurement of tax avoidance in this study using the effective tax rate (ETR). This study was performed on companies listed in the Indonesia Stock Exchange (BEI) 2012-2014. The number of observations of 144 sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the intensity of a fixed asset leverage and negative effect on tax avoidance. This shows that the higher leverage and intensity of fixed assets will lead to reduced levels of tax avoidance. Company size has positive influence on tax avoidance. This means that the higher the size of the company, the tax avoidance measures will be high. While political connections did not affect the tax avoidance measures.
FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN PEMAKAI SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA DI KECAMATAN MENGWI Anak Agung Made Surya; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 15 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 aims to determine "Factors Influencing Satisfaction User Accounting Information Systems at LPD in District Mengwi". This research was done on the LPD in District Mengwi. Samples in this study of 61 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires. The data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 61 respondents, it can be concluded that the factors of training and education, support of top management, information systems development, user involvement in the development of the system positively affects user satisfaction SIA. This shows if the user SIA wants to achieve satisfaction with the system used, it should be noted the factors that affect it..
PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK Putu Agustini Eka Pratiwi W.; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 15 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

Tax administration is a priority of tax reform. Indonesian state to modernize the tax administration system in order to enhance domestic revenue from the tax sector. Increased tax revenues indicate increased taxpayer compliance in performing their tax obligations. Tax penalty is a law enforcement tool so that taxpayers can fulfill all taxation obligations. The purpose of this study was to determine the influence of modernization of system administration and tax penalties on taxpayer compliance. Location of the research conducted in KPP Pratama Denpasar Timur and population used in this study is an WP OP effective in KPP Pratama Denpasar Timur. 100 people used a sample of which is determined using accidental sampling method. The research data come from questionnaires distributed to respondents with multiple linear regression analysis as data analysis techniques. Results of the analysis reveal any variable positive influence organizational structure, organizational procedures, organizational strategy, organizational culture and tax penalties on taxpayer compliance in KPP Pratama Denpasar Timur.
KEMAMPUAN PERTUMBUHAN PERUSAHAAN MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING Timtom Bagus Pradana Pinto; . Gayatri
E-Jurnal Akuntansi Vol 15 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 purpose of this research is to find empirical evidence about the ability of the company's growth moderating influence on the company's financial distress switching auditors in Indonesia. The data used is data manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2014. Variables used in this research is the growth of the company (X1), financial distress (X2) and auditor switching (Y). The study was conducted using Logistic Regression (Logistic Regression). The results showed that the positive effect on the financial distress switching auditors. Growth companies able to moderate influence on the auditor's financial distress switching.
PENGARUH UMUR PERUSAHAAN, AUDIT TENURE DAN GOOD CORPORATE GOVERNANCE PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN Kadek Indah Kusuma Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 15 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

Velocity of ??publication from financial statement is important because it becomes the qualitative characteristics of useful information in supporting the relevance of the information. Besides how quickly a company publishes its financial statements will tend to affect the trust of financial statement users. The purpose of this study was to determine the effect of company age, the audit tenure and good corporate governance in velocity of ??publication from financial statements. The study was conducted on companies listed in the Indonesia Stock Exchange which is determined by the method of random sampling in the period 2011-2013. Samples were obtained by 26 companies, which are 60 observations and analyzed with multiple linear regression techniques. Based on the analysis found that the company age has no effect on the velocity of ??publication from financial statements. Audit tenure and good corporate governance has negative affect the velocity of ??publication from financial statements.
PROFITABILITAS PADA EARNINGS RESPONSE COEFFICIENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Gusti Ayu Putu Sintya Aryanti; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 15 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 aims to determine the effect of profitability on earnings response coefficient by adding disclosure of corporate social responsibility as a moderating variable. This research is conducted in mining companies listed on the Indonesia Stock Exchange in 2012-2014. The number of samples taken are18 companies to obtain 54 observations for 3 years with purposive sampling method. Data are collected using the method of documentation. The analysis technique used is moderated regression analysis. The results show that profitability have a positive effect on earnings response coefficient. However, the disclosure of corporate social responsibility is not able to moderate the effect of profitability on earnings response coefficient. These results indicate that investorson mining companies in making investment decisions tend to attention profitability more than the disclosure of Corporate Social Responsibility.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN PERGANTIAN AUDITOR TERHADAP AUDIT REPORT LAG Ni Made Shinta Widhiasari; I Ketut Budiartha
E-Jurnal Akuntansi Vol 15 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

Audit report lag is the time span of audit settlements from company's closing date to the date that is listed in the audit report. Bapepam requires each of go public companies to publish its annual report no later than four months after the fiscal year ends. The aim of this study was to determine the effect of company’s age, size of company, the reputation of the auditors, and auditor switching to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange during the period of 2012-2014. As many as 102 samples were obtained through purposive sampling technique. The data analysis technique used was MRA. The results suggested that the company’s age gave positive and significant effect to the audit report lag, while company size, auditor's reputation, and auditor switching didn’t affect the auditor's audit report lag.

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