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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 17 No 1 (2016)" : 30 Documents clear
PENGARUH KARAKTERISTIK EKSEKUTIF DAN KEPEMILIKAN KELUARGA PADA TAX AVOIDANCE PERUSAHAAN Luh Putu Mayta Praptidewi; I Made Sukartha
E-Jurnal Akuntansi Vol 17 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 study is to obtain empirical evidence about the influence of the characteristics of executive and family ownership in the company tax avoidance. The samples in this study using a non-probability samplingdengan purposive sampling performed on companies listed in Indonesia Stock Exchange in 2012-2014. Total samples obtained are 56 companies with 93 of data observations. This study used multiple linear regression analysis. The results of this study show that family ownership a positive effect on tax avoidance, while the executive characteristic negative effect on tax avoidance. This indicates that the higher the lower the characteristics of executive action by the company tax avoidance.
AUDITOR SWITCHING MEMODERASI PENGARUH AUDIT TENURE PADA KUALITAS AUDIT Wiguna Metta Yustia; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 17 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 know back influence audit tenure on the quality of an audit and to see if the auditors switching will moderating influence audit tenure on the quality of audit. The populations in this study are all the manufacturing companies listed on the Indonesia stock exchange in 2011-2014. Sampling method used is the method the non probability with the purposive sampling technique. The number of samples that are used in this research is the company's 106. Data collection methods used in this research is a method of observation of the non participant. The data analysis techniques used to solve those problems, namely a logistic regression analysis (logistic regression) using regression Analysis Regression model of Moderation (MRA). Based on the results of the analysis of switching auditors note that weakens the influence of the audit the audit on the quality of tenure. The results of the analysis shows that the audit of tenure has no effect on the quality of audits. The results of the analysis also showed the auditor switching weakens the influence of the audit the audit on the quality of tenure.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL DENGAN BUDAYA ORGANISASI SEBAGAI PEMODERASI Dewa Made Agung Putra Wiguna; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 17 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

Implementation of information systems in the organization will affect the performance of individuals within the organization. This study aimed to examine the effect of the application of accounting information system of individual performance and to determine the moderating influence of organizational culture in the application of accounting information system of individual performance in the savings and credit cooperatives in the district of Tabanan. This research was conducted at 24 savings and credit cooperatives in the district of Tabanan. Sample selection is done by using purposive sampling method. Data collected through questionnaires. The analysis technique used in this study are moderated regession analysis. The study found that the application of the accounting information system with positive impact on the performance of individual, strengthens organizational culture influence the application of accounting information systems on individual performance.
PENGARUH KESADARAN, KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERATURAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL Ida Bagus Adinata Kusuma; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 17 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 research aims to determine the influence of the taxpayer awareness, quality of service, tax penalties and understanding of tax laws on taxpayer compliance. This research was conducted in Klungkung regency. The population in this study are all taxpayers effective hotel in the Department of Finance and Asset Management Revenue Klungkung regency. The number of samples in this study were 60 respondents, the sampling method used was accidental sampling. Collecting data using questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that awareness of taxpayers, quality of service, tax penalties and understanding the tax laws and significant positive impact on taxpayer compliance in Klungkung regency.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR I Putu Sastrawan; Made Yenni Latrini
E-Jurnal Akuntansi Vol 17 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, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 54 companies based method nonprobability sampling with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that (1) the profitability negatively affect audit report lag indicates that companies that get a big profit tends to make the process shorter than audit firms experienced a small profit. (2) the solvency positive effect on audit report lag indicates that the high amount of debt of the company will lead the audit process is relatively long, and (3) the size of the company does not affect the audit report lag indicating that a large or small amount of assets owned by the company does not affect the length or in short the process of preparing the financial statements of the company.
FAKTOR-FAKTOR YANG BERPENGARUH PADA VOLUNTARY AUDITOR SWITCHING Ida Ayu Putu Agiastuti; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 17 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 financial distress, the going concern opinion, management changes, and the reputation of KAP on voluntary auditor switching because the results of previous studies showed inconsistent results. Sources of data in this study is a secondary data source that the company's financial statements of property and realestate. This study used a sample of property and realestate company listed on the Indonesia Stock Exchange during the period 2009-2013 are accessible through www.idx.co.id. Number of company property and realestate sampled this study is 22 companies with over 5 years of observation. Determination of the sample using purposive sampling method, the total sample was 110 financial statements. Testing hypotheses used in this research is the logistic regression analysis. The results showed that the variables of financial distress, the going concern opinion, management changes, and reputation KAP positive effect on voluntary switching auditors.
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO PADA TAX AVOIDANCE I Gusti Lanang Ngurah Dwi Cahyadi Putra; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 17 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 avoidance is tax planning which exploit loopholes contained in the tax laws that are legal. The population in this study are all companies listed on the Indonesia Stock Exchange 2012-2014. Sample selection technique used is to nonprobability sampling method is purposive sampling technique. The number of samples in the study sample was 189 during the third period. Data analysis techniques used in this research is multiple linear regression analysis. The analysis of this study showed an Independent Commissioner and size positive and significant impact on tax avoidance, it means that the higher the number of Independent Commissioners and the higher the size of the company or the size of tax avoidance, the level will be higher. Leverage ratio and capital intensity had no significant effect on tax avoidance, it means that the variable is not a significant influence on the practice of tax evasion.
REAKSI PASAR TERHADAP LARANGAN PEREDARAN MINUMAN BERALKOHOL Aprilia Fajari Endah R.; A.A. GP Widanaputra
E-Jurnal Akuntansi Vol 17 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

Many things affect the rise and fall of stock prices. It is influenced by inside and outside of the company. This study discusses the effect of regulation on stock market in Indonesia. This study aims to determine differences in market reaction before and after the regulation issued. The issued of regulations is for control the distribution of alcoholic beverage so that the research is conducted on all alcoholic beverage companies listed on the Stock Exchange. The sampling technique in this research is saturated sampling of two alcoholic beverage companies. Period of observations carried out five days rule issued and rule applied five days. The hypothesis were tested with descriptive test, Mann-Whitney test, and Wilcoxon Sign Rank. Based on results of data analysis and hypotheis testing showed that there is no difference in stock returns between the before-time, before-after release and before-time, before-after implementation trade ministry regulation of Republic Indonesia .
PENGARUH KAPASITAS FISKAL DAERAH DAN PERTUMBUHAN EKONOMI DAERAH PADA INDEKS PEMBANGUNAN MANUSIA Cok Istri Krisnanda Widani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 17 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 identify, analyze and obtain empirical evidence about the influence of local fiscal capacity (with the PAD parameter, DAU, DBH) and local economic growth in the HDI in the district / city of Bali province. The research covers eight counties and one city in the province of Bali within the period of observation 2008-2013. The sample used in this study is saturated samples (whole population is used as a sample). This study used secondary data obtained from the Finance Bureau and Badap Bali Provincial Bureau of Statistics. Data analysis techniques used include: classical assumption test, test the coefficient of determination, the F test and t test. The test results indicate that the PAD and DAU and no significant negative effect on the HDI, whereas DBH is positive but not significant effect on the HDI, and the Regional Economic Growth positive and significant impact on the HDI District / City of Bali Province.
ANALISIS THE MONDAY EFFECT DI BURSA EFEK INDONESIA I Ketut Teguh Dharma Putra; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 17 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

Seasonal anomaly on the stock market are found in studies in various countries, Monday Effect is one such phenomenon. Researchers are encouraged to conduct research in the Indonesia Stock Exchange regarding the phenomenon Monday Effect because the diversity of the results of previous studies. Regression analysis was used as an approach to test the hypothesis. Daily return period 2007-2013 is the data used in the study. Effect Monday anomaly in the Indonesia Stock Exchange was not proven during the period 2007-2013 are the conclusions of the analysis results obtained. Monday the last two weeks did not affect the negative returns on Monday and return on Friday of the previous week did not affect the return on Monday in the Indonesian Stock Exchange indicated in the results of the regression test.

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