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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 3 (2016)" : 30 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL PADA INDEKS PEMBANGUNAN MANUSIA Gede Ferdi Williantara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 16 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 influence of local revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI). This study uses a sampling saturated, with a total sample of 45 observations. The data used is Local Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure, and the Human Development Index which is derived from the realization of the budget and the report's Human Development Index Table Regency / City in the province of Bali in 2009- 2013. This study uses multiple linear regression analysis. The results of this study indicate that the PAD, DAU, and DBH don’t affect the Human Development Index. This indicates that the ability of PAD, DAU and DBH finance capital expenditures does not affect the achievements of IPM. However, the Special Allocation Fund showed a negative effect on the results of the IPM. This indicates that the greater the DAK in financing the capital expenditure will be able to lower the HDI achievement.
FEE AUDIT SEBAGAI PEMODERASI PENGARUH KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Made Ayu Prilla Winda Puspita; I Made Karya Utama
E-Jurnal Akuntansi Vol 16 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 aimed to determine empirically the effect of audit quality and audit fee for the integrity of the financial statements and audit fees in the audit quality moderating influence on the integrity of financial statements. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. In this study nonprobability sampling using sampling with purposive sampling technique. The data collected was conducted using non-participant observation. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the quality of the audit and the audit fee positive effect on the integrity of financial statements. While the audit fee variable are not able to moderate the effect of audit quality on the integrity of financial statements.
KOMITMEN ORGANISASI DAN ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN I Wayan Adi Wiguna; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 16 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 budget goal clarity on budgetary slack and to determining the commitment of organization and the information asymmetry in moderating influence budget goal clarity on budgetary slack in the regional government of Badung regency, research on 36 SKPD Badung. Sample selection is done by using purposive sampling method. Total respondents 108 people consisting of 36 Chief SKPD, 36 Head of Sub Division of General and Planning and 36 Head of sub-section of Finance. Data collected through questionnaires. The analysis technique used in this study is Moderated Regression Analysis. The study found that the budget goal clarity negative influence on budgetary slack, commitment organizational strengthening the influence of budget goal clarity on budgetary slack, and information asymmetry weaken the influence of budget goal clarity on budgetary slack.
PENGARUH SOSIALISASI, SANKSI DAN PERSEPSI AKUNTABILITAS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR Ida Ayu Dewi Widnyani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 16 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 aimed to get empirical evidence about the influence of socialization of taxation, tax penalties and perceptions the accountability of public services on tax compliance in paying motor vehicle tax in License Bureau Tabanan. The theory used is the theory of planned behavior. The population in this research are all compulsory motor vehicle tax in the Office of the SAMSAT Tabanan City. The samples used of 100 respondents was calculated based on the formula slovin of sampling accsidental. The data collection by survey method through questionnaire. The data analysis technique used in this research is multiple linear regression. Based on the analysis shows that socialization of taxation, tax penalties and perceptions the accountability of public services positive effect on tax compliance in paying motor vehicle tax in the Office of the SAMSAT Tabanan City.
VARIABEL-VARIABEL FUNDAMENTAL YANG BERPENGARUH PADA KEBIJAKAN DIVIDEN I Gst Ngr Agung Bayu Pati; Ida Bgs. Putra Astika
E-Jurnal Akuntansi Vol 16 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 uses the fundamental variables in terms of financial ratios in predicting dividend policy. The research sample was determined by census method that is as much as 15 (fifteen) companies included in the food and beverage industry are listed (listing) in Indonesia Stock Exchange with a listing from 2010 until 2012. Based on the discussion, the importance of the conclusion of the results the research is as follows: Free Cash Flow and no significant negative effect on dividend policy, Return on Equity significant negative effect on dividend policy, Debt to Equity Ratio and no significant positive effect on dividend policy, and the Net Profit Margin positive and significant impact on dividend policy food and beverage industry to go public in Indonesia Stock Exchange.
PENGARUH PEMAHAMAN PERATURAN, ADMINISTRASI, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL DI KOTA DENPASAR Putu Surya Pratiwi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 16 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

Tax compliance is the most important aspect in the taxation system in Indonesia by adopting self-assessment system that gives authority, trust, responsibility to the taxpayer to compute, calculate, pay and self-reported the amount of tax payable. In order to increase the level of tax compliance, to consider the factors that influence taxpayer compliance. The purpose of this study was to determine the effect of understanding the rules, the administration, and tax penalties on taxpayer compliance in the city of Denpasar. The samples used were 81 respondents to the proportionate method of sampling is stratified random sampling. Data was collected by questionnaire. The data analysis technique used is the technique of multiple linear regression analysis. The results obtained are understanding of regulatory, administrative and tax penalties and significant positive impact on taxpayer compliance hotel.
PENGARUH PELATIHAN PASAR MODAL, RETURN, PERSEPSI RISIKO, GENDER, DAN KEMAJUAN TEKNOLOGI PADA MINAT INVESTASI MAHASISWA Timothius Tandio; A.A G.P Widanaputra
E-Jurnal Akuntansi Vol 16 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 test an effect of capital market training, return, perception of risk, gender and technological advances to interest of investment. The researcher wish to see factors that affect investment interest of university student which notabene have no experience at stock investment in capital market . Data in this research obtained directly using a questionnaire from 95 respondents. The sampling method was Purposive sampling. The nominal form of primary data then converted to interval quantitative data using method of successive interval. Based on analytic regression, capital market training and return significantly affect interest of investment. Test also found “interesting” matter, perception of risk, gender and technological advances variable are not affecting interest of investment significanly. Differ from previous researches, university student’s perception about risk does not affect their interest to investing in capital market.
KEMAMPUAN KOMITMEN ORGANISASIONAL MEMODERASI PENGARUH KOMPENSASI DAN TEKANAN WAKTU PADA KEPUASAN KERJA AUDITOR Yohanes Berchmans Adi Wicaksono; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 16 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 determine the ability of organizational commitment as moderating compensation and the time pressures on job satisfaction auditor. The study population was 45 auditor of Public Accounting Firm (KAP) in Bali with purposive sampling criteria. Data have been tested and qualified classical assumption test, test the feasibility of this model, with a coefficient of determination of 74%, the analytical techniques used Moderated Regression Analysis (MRA) with real rates (?) of 0.05.The test results showed (1) variable time pressure positive and significant impact on job satisfaction auditor, (2) compensation does not affect the job satisfaction of auditors, (3) organizational commitment strengthen  the influence of compensation on job satisfaction auditor at KAP  province of Bali,  (4) a commitment organizational weaken  the influence of the time pressures on job satisfaction auditor at KAP in Bali.
MANAJEMEN LABA SERTA RESPON PASAR YANG TERJADI PADA EVENT PERGANTIAN CEO Tri Nindya Dharma Patni; I Ketut Sujana
E-Jurnal Akuntansi Vol 16 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 purposet of this research is to find empirical evidence of earnings management at the end CEO tenure. Then, to prove the existence of difference of market response on earnings management that occurred around CEO turnover. The sample used in this study was 39 manufacturing companies in the Indonesia Stock Exchange that fit to criteria of the study sample. In this study, earnings management is proxied by Modified Jones model and tested using the independent sample t-test. Meanwhile, the market response is proxied by commulative abnormal return and tested using paired sample t-test. Results of the study found that the case earnings management by increasing profits occured at the end of CEO tenure. Then, this study obtained results that there is no difference in market response around the event of CEO turnover.
PENGARUH KETEPATAN SASARAN ANGGARAN, SISTEM PENGENDALIAN MANAJERIAL SEKTOR PUBLIK DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA Ida Ayu Made Dwiki Paramitha; Gayatri .
E-Jurnal Akuntansi Vol 16 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 the budget target accuracy , the system of public sector managerial control and reporting systems on performance accountability . Methods of data collection in this research is using survey method. Population in this study is the Head SKPD , Head of Sub Division of General and Planning , as well as Head of Sub Division of Finance and Accounting . Data collected through questionnaires . The analysis technique used is multiple linear regression . The results showed that the accuracy of the budget target positive and significant impact on performance accountability Tabanan regency SKPD . Public sector managerial control systems and a significant positive effect on performance accountability SKPD . The results also showed the reporting system and significant positive effect on performance accountability SKPD.

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