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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 2 (2016)" : 30 Documents clear
PENGARUH KARAKTERISTIK PERUSAHAAN DAN BEBAN IKLAN PADA TINDAKAN PENGHINDARAN PAJAK I Made Yogi Pradnyana Sugitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 17 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 demonstrate empirically the effect of company characteristics and advertising expenses at tax avoidance measures. Characteristics measured by the company's liquidity, leverage, profitability, company size, and earnings quality. The population in this study were 126 companies listed in Indonesia Stock Exchange 2010-2014. The sampling technique used was purposive sampling, so he found the number of observations of 130 observations that meet the criteria of the sample. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis. The results showed that the variable size of the company has a negative influence on ETR. Variable liquidity, earnings quality, and advertising expenses had a positive influence on ETR, while variable leverage and profitability no effect on ETR. 
PERBEDAAN KINERJA DAN NILAI PERUSAHAAN SEBELUM DAN SETELAH PERGANTIAN CHIEF EXECUTIVE OFFICER I Ketut Prasantia Noor; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 17 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 differences in financial performance before and after the turn of the CEO and the market value before and after the change of CEO. This research was conducted in a manufacturing company doing CEO turnover and listed in Indonesia Stock Exchange 2010-2014. The number of samples in this study were 30 companies using purposive sampling. Data analysis technique used is a different test. Based on the analysis found that there are differences in the performance and the value of the company before and after the change of CEO. This means, the new CEO did income decreasing, even big bath in the first year he took office. Poor performance is delegated to the CEO who long to reduce earnings at the beginning of the new CEO took office. With the profit decline would certainly increase the possibility of obtaining a higher profit in the next period.
REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN SOLVABILITAS PADA AUDIT DELAY Ni Putu Winda Wulandari; I Made Karya Utama
E-Jurnal Akuntansi Vol 17 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 profitability and solvency to audit delay, and to determine whether the reputation capable public accounting firms in the moderating influence of the profitability and solvency of the audit delay. This research was conducted on a property company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. The number of samples obtained as many as 80, with purposive sampling method. Independent variables used in this study is the profitability and solvency. The dependent variable used is audit delay. Moderating variables used are reputable public accounting firms. The analysis technique used Moderated Regression Analysis (MRA). The results showed profitability and solvency effect on audit delay. Reputation public accounting firms can not moderate profitability in audit delay. Reputation public accounting firms can not moderate effect on the solvency of the audit delay.
PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DENGAN MODEL TAM PADA HOTEL DI KABUPATEN GIANYAR Amadeus Vincent Reziario Nugraha; Gede Juliarsa
E-Jurnal Akuntansi Vol 17 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 factors that affect acceptance of accounting information systems based on information technology in hotel Gianyar. Model TAM (Technology Acceptance Model) are used as variables or constructs in this study. TAM model consisted of two factors: perceived of usefulness, perceived ease of use, with the added convenience of perceived of enjoyment. This research was conducted in Gianyar. Sampling was done using judgmental (purposive). The data collection is done by distributing questionnaires to employees of the hotel accounting system of accounting information which has been determined by the users who use the system as a respondent. Data were analyzed using SEM analysis and GSCA (Generalized Structure Component Analysis) as a tool of analysis. The results showed that perceived of usefulness, perceived of ease of use and perceived of enjoyment has significant effect on attitudes. The attitude significantly influence the acceptance of information technology.
KEBERADAAN KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA PEMBERIAN OPINI GOING CONCERN Clara Azelia Devi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 17 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 firm size on giving opinions going concern and the existence of audit committee in moderating the effect of firm size on giving opinions going concern. The study was conducted at the manufacturing companies listed in Indonesia Stock Exchange year period 2012-2014. Samples were obtained by 69 companies with non-probability sampling methods, particularly purposive sampling. Data analysis technique used is logistic regression analysis approach moderated regression analysis (MRA). The analysis finds that the size of the company's significant negative effect on the administration of going concern opinions and the existence of an audit committee is not able to moderate the influence of the size of the company in the provision of a going concern opinion.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, DUE PROFESSIONALISME CARE, AKUNTABILITAS, KECERDASAN SPIRITUAL PADA KUALITAS AUDIT Nyoman Tri Nurasta Amerthajaya; Ni Ketut Lely Aryani M
E-Jurnal Akuntansi Vol 17 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 TABK , due professionalisme care , accountability , and spiritual intelligence on audit quality in BPK RI Representative Bali Province . The data collection is done by distributing questionnaires to all auditors in BPK RI Representative Bali Province as respondents using saturation sampling technique sampling . The analysis technique used is multiple linear regression . The results of multiple linear regression analysis by observing Adjusted R2 value , indicating that the variable quality of the audit can be explained by the variable TABK , due care professionalism , accountability and spiritual intelligence by 66 % . Testing the hypothesis with t statistical test showed that the variables TABK , due care professionalism , accountability , spiritual intelligence significant positive effect on audit quality , while the remaining 34 % is influenced by other variables not included in the model study.
FAKTOR-FAKTOR YANG BERPENGARUH PADA INTENSITAS PERILAKU DALAM PENGGUNAAN E-FILING OLEH WAJIB PAJAK ORANG PRIBADI I Wayan Maha Hredaya Dharma; Naniek Noviari
E-Jurnal Akuntansi Vol 17 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

E-filing users are more than 7 million in 2016. Number of users also show significant growth in 2014 and 2015 each about 1 million and 2 million users. The intensity of taxpayer’s behavior in using e-filing is taxpayer willingness to use e-filing and reuse it in the future. Knowing the factors that have influence on the intensity of this behavior is an important thing. This study conducted on individual taxpayers in the East Denpasar Small Tax Office. Number of samples examined in this researchwere 100 individual taxpayers. Data collected through questionnaires by incidental sampling technique. Analysis technique used was multiple linear regression analysis. Based on results of the research the conclusion is perceived usefulness, perceived ease to use, security and privacy, as well as readiness of taxpayer technology information partially have positive influence on the intensity of individual taxpayer’s behavior in using e-filing in East Denpasar Small Tax Office.
PENGARUH PERGANTIAN AUDITOR, REPUTASI KAP, OPINI AUDIT, DAN KOMITE AUDIT DALAM AUDIT DELAY Ni Made Adhika Verawati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 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

Audit delay is the length of time the examination Completion As measured from the Closing Date Up to Date Company books Audited Financial Statements issued. Singer study aimed to investigate the influence of change of auditor review , reputation of KAP , audit opinion , Audit commite and against of Audit  delays . The study sample as many as 78 Manufacturing Company in Indonesia Stock Exchange ( BEI ) 2012-2014 With purposive sampling method. The analysis technique used is the Multiple Linear Regression . Research results show that ( 1 ) Audit auditor Substitution positive effect against the delay , ( 2 ) Reputation auditor Against negative influence audit delay , ( 3 ) Audit Opinion does not affect  audit dalay against, ( 4 ) audit committee does not affect audit delay Against.
KARAKTER PERSONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN PADA BANK PERKREDITAN RAKYAT I Kadek Yudi Aristianto Putra; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 17 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

Management participation in the budgeting process tends to cause budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect on the budgetary participation and budgetary slack determine personal character as a variable moderating influence on budgetary slack budgetary participation. This study was conducted in 35 rural credit banks in Badung and each Rural Bank taken three respondents. The data used in this research is primary data obtained directly by distributing questionnaires to 105 respondents using purposive sampling technique. The data analysis technique used in this study are Moderated Regression Analysis (MRA). Results of this study stated that the participation budgeting positive influence on budgetary slack. Pessimistic personal character may moderate the effects of budgetary participation on budgetary slack.
PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE DAN PENGGUNAAN SOFTWARE AUDIT PADA KINERJA AUDITOR INTERNAL Ni Luh Gede Krisna Dewi; Made Mertha
E-Jurnal Akuntansi Vol 17 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 analyze the effect of perceived usefulness , perceived ease of use and the use of a software audit on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province . This research was conducted at PT . Bank BRI Branch Office Se Bali Province with twelve offices in 2016 with the number of auditors as many as 50 people as samples through the method of sample saturated . The data collection is done by distributing questionnaires to 46 respondents back and four aborted through multiple linear regression analysis . Based on the analysis , perceived usefulness , perceived ease of use and the use of audit software has a positive influence on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province.

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