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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 2 (2016)" : 30 Documents clear
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Gede Adi Sukayana; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 15 No 2 (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

Profit is one of the most risky components as the basis for the decision making of its stakeholders. Earnings information is often used as opportunistic actions resulting asymmetry of information. The purpose of this study was to examine the effect of managerial ownership on earnings management and the ability to moderate the effect of auditor reputation of managerial ownership on earnings management. Sampling of this research is purposive sampling technique. The research sample is manufacturing companies listed in Indonesia Stock Exchange from 2010-2014, as many as 14 companies. The data analysis technique used is the technique of regression analysis of the moderation or moderated regression analysis. Based on the research that has been done, the first hypothesis testing results prove that managerial ownership negatively affect earnings management. Results of testing the hypothesis of two results where the auditor's reputation as a moderating variable can not moderate the managerial ownership on earnings management.
PENGARUH PERSEPSI MANAJEMEN ATAS KEUNGGULAN PENERAPAN E-BILLING DAN E-SPT PAJAK PERTAMBAHAN NILAI PADA KEPATUHAN PERPAJAKAN Milan Novita Handayani; Naniek Noviari
E-Jurnal Akuntansi Vol 15 No 2 (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 influence of management perceptions on the advantage of e-billing and e-SPT VAT on tax compliance. Research was conducted at the Kantor Pelayanan Pajak Pratama Badung Utara. The population in this research is the Taxable Entrepreneur Firm registered in the Kantor Pelayanan Pajak Pratama Badung Utara. The number of samples in the study that as many as 87 respondents, the sampling technique through simple random sampling method. Data collection method used is survey by distributing questionnaires, respondents consisted of business owners, head of accounting and head of tax. Data analysis technique used is multiple linear regression analysis. Based on the results of analysis show that the perception of management on the advantages of e-billing and e-SPT VAT had positive effect on tax compliance.
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA AGENCY COST Made Ayu Mentari Putri; I Made Sukartha
E-Jurnal Akuntansi Vol 15 No 2 (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 obtain empirical evidence about the influence of internal and external mechanisms of corporate governance in the agency cost. This research was carried out on non-financial companies listed on the Stock Exchange in 2012-2014. The sampling method using a type of non-probability sampling, with a purposive sampling approach. The sample in this study consisted of 17 observation company. The data analysis technique used in this research is multiple linear regression analysis technique. Based on the results of the analysis can be drawn the conclusion that the variable non-executive directors, executive directors, independent directors, audit committee, institutional ownership and market competition has no effect on monitoring costs, while variable remuneration structure of the debt structure and positive effect on the cost of monitoring. In addition, variable non-executive directors, executive directors, audit committee, institutional ownership and market competition has no effect on bonding costs, while variable independent commissioner, debt structure and remuneration structures have positive influence on the bonding cost. The dependent variable, the variable residual losses only positive effect of debt structure.
KEPUASAN KERJA SEBAGAI PEMEDIASI PENGARUH TINDAKAN SUPERVISI DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR Ni Wayan Diah Kartika Sari; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 15 No 2 (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 supervision measures and organizational commitment in the performance of the auditor in public accounting firm either directly or indirectly through job satisfaction. This research was conducted at the Public Accounting Firm (KAP) in the city of Denpasar. The sampling technique used was purposive sampling. Methods of data collection using questionnaires with respondents as many as 40. The analysis technique using path analysi. The conclusion of this study is able to mediate the effect of job satisfaction on the performance of supervisory action, while job satisfaction is not able to mediate the effect of commitment on the performance of auditors as path error occurs. Actions that further enhanced supervision and change the direction of the relationship into job satisfaction toward the organization's commitment to the performance of auditors.
PENGARUH PAJAK PERTAMBAHAN NILAI DAN PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF TERHADAP DAYA BELI KENDARAAN DI DENPASAR Ida Ayu Putri Ratnasari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 15 No 2 (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 is an obligation that must be paid by both private and public entities of income or earnings to the government aimed at development activities in all fields. To this research to study the effect of the imposition of value added tax and motor vehicle tax at progressive rates on consumer purchasing power and the sampling technique used purposive sampling. The office SAMSAT Denpasar city as a place of study covers an area of Denpasar North, East, West and South by making consumers taxpayers as much as 100 people in the sample with slovin method. Multiple linear regression analysis technique is done with the results of the imposition of value added tax and motor vehicle tax at progressive rates on consumer purchasing power has a significant negative impact. The imposition of value added tax and motor vehicle tax with progressive of them has a negative impact on consumer purchasing power.
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PENEKANAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI A.A Sagung Desy Pratami; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 15 No 2 (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 aim to determine the effect of budgetary participation on budgetary slack with budget emphasis and environmental uncertainty as moderating variables in star hotels in Badung Regency. Three star hotels and above chosen as the study location because generally in hotels with that classification utilizing budget as a management tool. The research samples consist of 104 managers at 60-star hotels in Badung, with purposive sampling method. The analysis technique used is moderated regression analysis. The results indicate that there is positive and significant effect of budgetary participation on budgetary slack. The study also shows that the budget emphasis and environmental uncertainty positively moderate (strengthen) the effect of budgetary participation on budgetary slack.
PENGARUH PENGANGGARAN PARTISIPATIF PADA KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI Putu Agustina Windasari; I Ketut Sujana
E-Jurnal Akuntansi Vol 15 No 2 (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 examine the interaction budgetary participation on managerial performance withthe characteristic of management accounting system as moderating variables.This research is conducted on 34 Satuan Perangkat Kerja Daerah (SKPD) Kabupaten Badung and  the population are managers in SKPD Kabupaten Badung. The number of sample is 86 by using proportionate stratified random sampling method. Data were collected via questionnaires survey method, obtained through to the respondents and analyzed with moderated regression analysis.The result reveals that participative budgeting has positive influence to managerial performance and integration weaken the relationship between budgetary participation and managerial performance.
PROFESIONALISME SEBAGAI PEMODERASI PENGARUH KEMAMPUAN INVESTIGATIF PADA PEMBUKTIAN KECURANGAN OLEH AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI BALI Ni Wayan Puspita Dewi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 15 No 2 (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 ability of returning Effect on Evidence Investigative Fraud By Auditor Financial and Development Supervisory Agency Bali Province. In addition, this study also aims to determine whether Professionalism will moderate influence on the ability Investigative Fraud Verification by the Auditor and Financial Supervisory Agency of Bali Provincial Development. The study was conducted in the Office of Financial and Development Supervisory Agency (BPKP) of Bali in 2016. The number of samples taken as many as 74 people auditor. The data collection is done by distributing questionnaires to the auditor. Data analysis technique used is simple regression analysis and test MRA (Moderating Regression Analysis). Based on the analysis, it is known that the ability of Investigative positive effect on Evidence Cheating By Auditor Financial and Development Supervisory Agency Bali Province. The study also found that professionalism is able to strengthen the influence of the Investigative Capability Verification Cheating By Auditor Financial Supervisory Agency of Bali Province.
KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KELEBIHAN PERAN TERHADAP KINERJA AUDITOR DENGAN TEKANAN WAKTU SEBAGAI PEMODERASI Ni Putu Eka Ratna Sari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 15 No 2 (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 performance is a primary judgement by client, users of audit services, and public. This study was conducted to determine the influence of role conflict, role ambiguity, and role overload on auditor performance with  time pressure as a moderating variable. Sampling method used is non-probability sampling method with purposive sampling technique so eventually obtained samples totaling 46 samples. Data is collected by interview and questionnaire methods which is sending questionnaires to the auditors in  public accounting firm in Bali. Data analysis technique used to test the hypothesis is Moderated Regression Analysis (MRA). Based on the hypothesis testing results show that role conflict, role ambiguity, and role overload negatively affect to auditor performance. The results also showed that time pressure can moderate the influence of role conflict and role overload on auditor perfomance, but can not moderate the effect of role ambiguity on auditor performance.
PENGARUH PERSAINGAN AUDITOR DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Ni Putu Eka Mahayani; Ni K. Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 15 No 2 (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 is an empirical study to test the effect of competition variable Machiavellian nature of the auditor and auditor independence with the ethics of the profession as a moderating variable. Data collection method used is using questionnaires distributed directly to the auditor who works in Bali. The population in this study were all auditors working in the public accounting firm in Bali with the overall number of auditors as many as 70 people. The samples used were 67 Auditor with purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, it could be concluded that (1) the competition auditor negative effect on the independence of the auditor, (2) the nature of Machiavellian negative effect on the independence of auditors, (3) professional ethics moderate (weaken) the effect of competition auditor to auditor independence, (4 ) professional ethics moderate (weaken) the effect of the Machiavellian nature of the auditor's independence.

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