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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 3 (2016)" : 30 Documents clear
PENGARUH KEPEMILIKAN MANAGERIAL, KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN Ni Komang Ayu Purnama Sari; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 15 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 to examine the effect of managerial ownership, possession institusonal, free cash flow and profitability in the dividend policy of testing under investigation in an attempt to go public institution that goes into the manufacturing category and recorded on the stock exchanges of Indonesia from 2010 - 2013. purposive sampling a method used in determining the sample in the study, samples were obtained by 8 companies and to 32 observations. Multiple linear regression analysis is a method used in the study. After the analysis found that the independent variables are the result of managerial ownership and free cash flow have a significant influence on the dividend payout ratio (DPR), as well as institutional ownership and profitability no significant effect on the dividend payout ratio.
PENGARUH KOMPOSISI DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN MANAJEMEN LABA TERHADAP FEE AUDIT Ni Kadek Sukaniasih; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 15 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 research is to find empirical evidence of the independence of the board of commissioners, board size, the independence of the audit committee, the audit committee size, intensity of the audit committee meetings, and management fee income to audit the companies listed in the Indonesia Stock Exchange. Purposive sampling method as the sampling methods of research, in order to obtain the amount of sample in one (1) year as many as 28 companies. Analysis of the data used is multiple linear regression with t test equipment. The results of this study indicate the size of the board of directors, audit committee size, intensity of the audit committee meetings, and the size of the company has a significant influence on the audit fee. While variable commissioners independence, the independence of the audit committee, and management fee income is not significant to the audit fees.
PENGARUH AUDITOR SWITCHING DAN FINANCIAL DISTRESS PADA OPINI AUDIT GOING CONCERN Ni Luh Ayu Setiadamayanthi; Md. Gd. Wirakusuma
E-Jurnal Akuntansi Vol 15 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 was conducted to determine the effect of switching auditors and financial distress in going concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange in 2014. The sampling method used is purposive sampling method. The number of samples used in this study is 44 companies. Data collection methods used in this study is a non-participant observation method. The data analysis technique used to solve the problem is the logistic regression analysis. Based on the results of analysis known that the tendency of switching auditor has no effect on the going concern audit opinion, as well as the likelihood of financial distress do not affect the going concern audit opinion.
KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN SEKTOR NON KEUANGAN Made Bana Partha; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 15 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 aims to examine the ability of financial ratios (profitability, leverage, liquidity, solvability and productivity) to predict Pefindo’s bond ratings on company that listed in Indonesia Stock Exchange from 2010 until 2014. To solve the problems in this research, be used discriminant analysis because the dependent variable is a dummy. In discriminant analysis, show that profitability, leverage, solvability and productivity have ability to predict Pefindo’s bond ratings on company that listed in Indonesia Stock Exchange from 2010 until 2014. While the liquidity has not ability to predict the bond ratingson company that listed in Indonesia Stock Exchange from 2010 until 2014.
PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA Ni Luh Floriani Ria Dimarcia; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 15 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 examine the influence of diversified operations, leverage and managerial ownership on earnings management. The study was conducted on companies listed in the Indonesia Stock Exchange (BEI) 2010-2014. Sample selection technique used is purposive sampling. The data collection is done by the method of documentation and analysis techniques used were multiple linear regression. Based on the results of the study with 65 sample companies observations, it is known that a diversified operation has no effect on earnings management, leverage has no effect on earnings management and managerial ownership negative effect on earnings management.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI I Gede Gora Wira Pratama; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 15 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 effect of capital structure and profitability of the company's value and managerial ownership in moderate capital structure and profitability of the company's value. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2011-2013. The samples in this study using purposive sampling method, the number of observations by 36 sample. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the regression analysis found that the moderation of capital structure and profitability affect the value of the company and managerial ownership able to moderate profitability is proxied by Return On Assets to the value of the company, while the managerial ownership is not able to moderate capital structure proxied by the Debt to Equity Ratio on firm value.
PENGARUH AUDIT TENURE, PERGANTIAN AUDITOR DAN FINANCIAL DISTRESS PADA AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS Putu Yulia Hartanti Praptika; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 15 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 effect of audit tenure, auditor switching and financial distress on audit delay. This research was taken on Consumer Goods companies which are listed in Indonesia Stock Exchange in 2009-2014 period. Samples were selected by using random sampling method, with the number of observations of 144 samples. The data analysis technique which is used on this research is multiple regression analysis. The results showed that the auditor switching and financial distress have a positive effect on audit delay, while the audit tenure has no effect on audit delay.
ANALISIS PENERAPAN PERATURAN PEMERINTAH NO 46 TAHUN 2013 PADA BESARNYA PAJAK PENGHASILAN Ayu Putu Mirah Haryati; Naniek Noviari
E-Jurnal Akuntansi Vol 15 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 conducted to determine the application of PP No. 46 Year 2013 on the amount of income tax PT XYZ in Fiscal Year 2014 and 2015, comparison of income tax payable by PT XYZ both before and after this rule is applied. This study uses comparative descriptive analysis techniques. The results showed for 2014 there are errors in the determination of gross income and the determination of income tax owed ??for each month , whereas for 2015 the calculation of the company with calculation of PP No. 46 Year 2013 compliant. PT XYZ in paying income tax due more to gain if using the general provisions of the Income Tax Act compared using PP No. 46 Year 2013. This is due in 2014 and 2015 PT XYZ suffered fiscal losses and can compensate for the losses in next year, if not required use PP No. 46 Year 2013.
KINERJA KEUANGAN DAERAH SEBAGAI PEMODERASI PENGARUH DANA BAGI HASIL DAN BELANJA LANGSUNG TERHADAP PERTUMBUHAN EKONOMI Desak Putu Dwi Puspaningsih; Ni Ketut Lely Aryani M.
E-Jurnal Akuntansi Vol 15 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

Well-being is a main reference describes the development of a country. High-low level of regional economic growth noticed sources of revenue and expenditure, especially revenue-sharing and direct spending, further regional financial performance is deemed necessary, in order to allocate expenditures to the realization of the reception area is so efficient that the area in question is able to implement the objectives of regional autonomy , This study aimed to get empirical evidence of financial performance as the moderating influence of local revenue-sharing and direct spending on economic growth in the District / City of Bali Province. Data collection method used was non-participant observation. The sampling method in this study is saturated samples. The analysis technique used is Moderated Regression Analysis. The analysis showed that the revenue-sharing and shopping direct positive effect on economic growth. Effect of revenue-sharing and direct spending can be moderated by the positive direction by the variable region's financial performance, while strengthening the influence of revenue-sharing and direct spending to economic growth.
EVALUASI KINERJA DINAS PENDAPATAN DAERAH KOTA DENPASAR BERBASIS BALANCED SCORECARD Wanda Pramudani Limbu; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 15 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 performance of the local authorities in Denpasar Revenue Service. Performance is measured through four perspectives: financial, customer, internal business process, and learning and growth perspective, which is part of the Balanced Scorecard method. The method used in this research is descriptive method by analyzing data from four perspectives: financial perspective, as measured by the method of Value for Money, internal business process perspective is measured by the ratio Service Cycle Efficiency (SCE), the customer perspective with customer satisfaction index and learning and growth with employee satisfaction index. Results from this study indicate that the performance viewed from financial perspective can be said to be economical, efficient and effective. Performanced from the customers perspective is good which is signed by satisfied costomers; Internal business also shows an efficient process; and from the perspective of learning and growth, the performance also shows satisfied employees.

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