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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 16 No 2 (2016)" : 30 Documents clear
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL DAN INDEPENDENSI PADA KINERJA AUDITOR Grece Setiawan Yuliana; Made Yenni Latrini
E-Jurnal Akuntansi Vol 16 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 aims to determine the effect of emotional intelligence, spiritual intelligence, intellectual intelligence, and independence on the perfomances of the auditors at KAP in Bali. The samples were selected using technique non probability sampling with purposive sampling of sample obtained as many as 50 sample. The data was obtained through the deployment of a questionnaire to the auditors. The analytical technique the data used regression analysis linear multiple. Based on the results, it is known that the emotional intelligence, spiritual intelligence, intellectual intelligence, and independence give a positive impact of the performances of the auditors. This showed that the increase emotional intelligence, spiritual intelligence, intellectual intelligence, and independence of then performance auditor the increased as well.
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI KOMPLEKSITAS TUGAS DAN TEKANAN WAKTU TERHADAP KINERJA AUDITOR Ni Luh Putu Desy Musktikayani; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 16 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 aims to determine the effect of task complexity, time pressure on the performance auditors with tri hita karana culture as moderating the public accounting firm in Bali. The data collection method used was a questionnaire with non-probability sampling technique and obtained 42 samples. The data analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA) to test the coefficient of determination, test the feasibility of the model and t test to test the hypothesis. Based on the results of this study indicate that the complexity of the task and the time pressures negatively affect the performance of auditors. This shows that the higher the complexity of the task and tenakan time in the process of auditing the auditor's performance will decrease. The results also showed the culture of Tri Hita Karana is not able to moderate the influence of the complexity of the task of the performance auditor, but the culture of the Tri Hita Karana able to moderate the effect of time pressure on the performance auditors.
PENGARUH RENTABILITAS, DAN LEVERAGE PADA SAHAM BONUS DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I.B. Oka Surya Wibawa; I.B. Putra Astika
E-Jurnal Akuntansi Vol 16 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 aims to determine the effect of profitability (ROA) and leverage (DER) in bonus shares. This research was conducted in all companies listed on the Indonesia Stock Exchange 2000-2014 period. The sample was 45 companies. The sample in this research is determined by purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that profitability does not affect the bonus shares. This shows the company's decision to take the bonus shares policy does not depend on the size of profitability, and if profitability is high then the company 'companies tend to distribute dividends in cash. Leverage positive effect on bonus shares. This shows that the greater the risk of the company, the company management does not tend to distribute dividends in cash, but the bonus shares.
DISIPLIN KERJA AUDITOR MEMODERASI PENGARUH INDEPENDENSI DAN AKUNTABILITAS AUDITOR PADA KUALITAS AUDIT Ida Bagus Gede Krisna Junanta; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 16 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 aims to determine the effect of independence and accountability on the audit's quality and also to determine whether the work discipline moderates the influence on the independence and accountability of audit's quality. The study was conducted at KAP listed in the IAPI region of Bali in 2015. The sample was selected using purposive sampling technique. Data obtained by questionnaires to the auditors and the analysis technique used are multiple regressions and MRA. Result of the research showed testing instruments and classic assumptions are met. Based on the analysis, it is known that the independence and accountability effects positively the quality of an audit. Work discipline of an auditor aren't able to moderate the influence on the independence of an audit's quality, but the auditor's discipline of work are able to moderate the influence of auditors accountability on audit's quality
PENGARUH NET PROFIT MARGIN, CURRENT RATIO, DAN DEBT TO EQUITY RATIO PADA DIVIDEND PAYOUT RATIO Kadek Dwi Mahendra Yasa; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 16 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 aims to determine the effect of net profit margin, current ratio and debt to equity ratioin the dividend payout ratio. Selection ofthe sample with purposive sampling method was tested with data analysis technique multiple linear regression. Population of this research are manufacturing companies listed in Indonesia Stock Exchange between 2010-2013. Samples in this study as many as 10 companies which pay dividends between 2010-2013. The results of this studys how variable net profit margin positive effecton the dividend payout ratio, variable current ratio and debt to equity ratio negatively affect the dividend payout ratio. This may implythe increase /decrease in the value of net profit margin, current ratio and debt to equity ratio will affect the increase / decrease in dividend payout ratio
PENGARUH TINGKAT KESEHATAN BANK DAN UKURAN BANK TERHADAP NILAI PERUSAHAAN I Gusti Ayu Gita Maheswari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 16 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 the bank with RGEC method and size of the company to the value of the company. The health of banks arranged by Bank Indonesia from 2012 was measured using the method RGEC (risk profile, good corporate governance, earnings, and capital). This study uses data on banking companies listed in Indonesia Stock Exchange 2012-2014. The use of the purposive sampling method with the number of samples taken by 22 companies from 40 populations banking companies that have gone pulbic. The data analysis technique used is multiple regression analysis. Based on the results of the study, it was found that the health of banks does not affect the value of the company, while the size of banks significant positive effect on the value of the company.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PERINGKAT OBLIGASI Kadek Kristiana Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 16 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 corporate governance, profitability, liquidity and solvability on bond rating. The population used in this study is a registered company in Indonesia Stock Exchange 2002-2013 period and the sampling method used is purposive sampling. Samples were obtained as many as 70 company issuing the bond. The data analysis technique used is Ordinal Logistic Regression. The study found that good corporate governance which is proxied by corporate governance perception index, profitability is proxied by Return on Assets and solvency proxied by Cash Flow from Operating / Total Liabilities positive effect on bond ratings, while liquidity by proxy Current Ratio has no effect on bond rating.
INTEGRITAS AUDITOR SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN INDEPENDENSI PADA KUALITAS AUDIT Yuli Pitaloka; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 16 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 aimed to determine the effect of competence and independence of the auditor integrity as moderating the public accounting firm in the province of Bali. Sampling technique used in this research is purposive sampling with the number of samples obtained as many as 56 samples. Data collection methods used in this study was a questionnaire, which is distributed questionnaires to the auditor in public accounting firm. The data analysis technique used to test the hypothesis in this study is Moderated Regression Analysis (MRA). Based on the results obtained show that the effect on the competence and independence of audit quality. This shows that increasing the competence and independence of the audit quality is increasing. The results also showed that the integrity of the auditor able to moderate influence on the independence of audit quality, but are not able to moderate influence on the quality of audit competencies.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN SEKTOR KEUANGAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL INTERVENING Putu Yutika Ariestya; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 16 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 aim of this study was to determine the influence of GCG implementation of the risk management and performance of companies in the financial sector listed on the Indonesia Stock Exchange (BEI). GCG implementation is proxied by the Corporate Governance Perception Index (CGPI). Risk management is proxied by the Non Performing Loan (NPL). Proxied company performance by Return on Equity (ROE). The population in this study amounted to 59 which is the financial sector companies listed on the Stock Exchange and are included in the participant survey by The Indonesian Institute for Corporate Governance (IIGC) in 2009-2013. The sample used was purposive sampling. Data analysis techniques used to examine the relationship between these three variables is the path analysis technique (Path Analysis). The results showed that the effect on risk management GCG, GCG affect the company's performance, and risk management having an effect on the performance of the company. Thus risk management can be an intervening variable between corporate governance and corporate performance.
PENGARUH KUALITAS PELAYANAN, PEMERIKSAAN PAJAK, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK RESTORAN Inten Pratiwi Sucandra; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 16 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

Taxpayer compliance restaurants in the Badung regency has an important role to increase local revenues, because taxes restaurants in the Badung regency has a great potential for optimized acceptance. The purpose of this study was to determine the effect of service quality, tax audits, tax knowledge and tax penalties on taxpayer compliance restaurant. Methods of data collection in this study using survey method through a questionnaire. The samples used were 90 taxpayers restaurant which is calculated using the formula slovin the sampling method used is proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The results showed that the quality of service, tax audits, tax knowledge and tax penalties and significant positive effect on tax compliance restaurants in Department of Revenue/Pasedahan Agung Badung Regency.

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