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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 18 No 1 (2017)" : 30 Documents clear
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI SIMPAN PINJAM DI KABUPATEN BADUNG Ni Nyoman Tria Suhartiningsih; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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 on the financial ratios of financial distress and formed a discriminant model that capable of predicting financial distress in savings and credit cooperatives on Badung regency-Bali. This research was conducted at 32 savings and credit cooperatives and this research data is derived from secondary data. The research data was processed using discriminant analysis techniques. The results of the overall analysis of independent variables were tested showed there are three variables that influence financial distress. The three variable is RentAsset, MS/PDbBr, CR/PB. The discriminant model formed from the influential variables have 87.5% of predictive accuracy, so it can be said that the model is able to predict the financial distress in credit cooperatives on Badung regency-Bali.
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK Wayan Sugi Astana; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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

Application of modern tax administration system which covers the areas of organizational structure, business processes and information technology and communications, human resource management and the implementation of good governance is government's attempt to increase the level of taxpayer compliance. In addition to tax administration system, awareness of the taxpayer is one of the factors that affect the level of tax compliance. The purpose of this study was determine the effect of application of modern tax administration system and awareness of the taxpayer in compliance with individual taxpayer in the Tax Office (KPP) Pratama Gianyar. Respondents in this study as many as 100 individuals taxpayer with accidental sampling technique. Methods of data analysis in this study using multiple linear regression analysis. The conclusion of this study is there is positive effect of the application of modern tax administration system and taxpayer awareness on individual taxpayer compliance in KPP Pratama Gianyar.
PERTIMBANGAN PASAR KERJA, PENGAKUAN PROFESIONAL, NILAI-NILAI SOSIAL, LINGKUNGAN KERJA, PERSONALITAS PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK Indah Putri Ambari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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 research was conducted to determine the effect of influence of labor market considerations, professional recognition, social values, work environment and perceptions of personality on career choice of students majoring in accounting as a public accountant in the extension program FEB Udayana. The population in this study were students from the Department of Accounting Program extensions FEB Udayana 2013. The method of determining the sample in this study using purposive sampling technique with students majoring in accounting criteria force in 2013 interested in becoming a public accountant. Data collection method used is the questionnaire method in the form of a questionnaire. Data analysis technique used is the classical assumption test, descriptive analysis and multiple linear regression analysis. The results showed that the consideration of the labor market, professional recognition, social values, work environment and personality positive and significant impact on the selection of a career as a public accountant.
PENGARUH ASIMETRI INFORMASI, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA Ni Made Apsari Dwijayanti; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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

Earnings information is an important factor in measuring the performance of management and assist owners and other parties interested in the company to do an assessment on earning power in the future. The purpose of this study was to determine the effect of information asymmetry, managerial ownership and institutional ownership to earning management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 35 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show positive effect of information asymmetry on earnings management, managerial ownership and institutional ownership has a negative effect on earnings management.
PENGARUH PROFITABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT DELAY Ni Putu Yulianda Damayanti Suparsada; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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

Ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan kepada masyarakat umum dan kepada BAPEPAM juga tergantung dari ketepatan waktu auditor dalam menyelesaikan pekerjaan auditnya. Ketepatan waktu ini terkait dengan manfaat dari laporan keuangan itu sendiri. Penelitian ini dilakukan di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode penentuan sampel menggunakan purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda. Tujuan penelitian  ini adalah untuk mengetahui pengaruh profitabilitas, reputasi auditor, ukuran perusahaan, dan kepemilikan institusional terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2012 - 2014. Untuk dapat mencapai tujuan tersebut digunakan teknik analisis uji asumsi klasik, analisis regresi linier berganda, uji f, uji t. Berdasarkan hasil analisis diketahui bahwa profitabilitas, ukuran perusahaan, dan kepemilikan institusional berpengaruh negatif terhadap audit delay, sedangkan reputasi auditor berpengaruh positif terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efet Indonesia tahun 2012 - 2014.
PENGARUH FEE AUDIT, PROFESIONALISME PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI PEMEDIASI I Gusti Ayu Rahma Pramesti; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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 study aims to analyze the influence of the audit fee and professionalism of auditors on audit quality and job satisfaction as mediation at firms of public accounting in Bali, with auditors on seven offices KAP as many as 81 people as a sample by sample method saturated. The data collection is done by distributing questionnaires and analysis techniques using path analysis. The analysis finds, audit fee and auditor professionalism positive effect on audit quality and job satisfaction is able to mediate the positive effect of the audit fee and professionalism of auditors on audit quality in firms of public accounting in Bali.
KEMAMPUAN UKURAN PERUSAHAAN MEMODERASI PENGARUH LEVERAGE PADA AUDIT DELAY Karina Pravita; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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 time span between the date of the financial statements issued after audited by an independent auditor who passes the final limit of accuracy with the expiry date of the publication financial statements in accordance with Bapepam-Financial Statements. Audit delay is measured quantitatively in the number of days between the date of the closing of the company until the date of signing of the audited statements. This study aimed to determine the size of the company as a moderating influence on audit delay leverage. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The samples used as many as 101 companies with a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The analysis showed that the size of the company's moderate leverage effect on audit delay which weakens the influence exerted leverage on audit delay.
PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN MANAJEMEN PADA CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PERUSAHAAN PERTAMBANGAN Sila Prakasa; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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 obtain empirical evidence of the influence of leverage, profitability, management and ownership on CSR disclosure mining company. CSR disclosure can be seen on the social responsibility report contained in the company's annual report. Measurement of CSR disclosure index with Global Reporting Initiative Generation 3.1 (GRI G 3.1). Data collection methods used in this study was a nonparticipant observation by multiple linear regression analysis technique. This research was conducted on the mining companies were listed on the Indonesia stock exchange period 2011-2014. The sample was selected using a purposive sampling and retrieved 40 data already meets the criteria of a sample. The research results showed that profitability and ownership management has positive influence on CSR disclosure mining companies listed on the Indonesia stock exchange period 2011-2014.
PENGARUH PPN, PPnBM, DAN PKB TARIF PROGRESIF PADA DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT Devi Pramesti; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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

Sources of income countries have a considerable influence on the development of a country is a tax. Taxes collected will be used for the construction of a negara.Tujuan study was to determine the effect of VAT, luxury sales, and vehicle tax with progressive rates on consumer purchasing power automobiles. Research conducted at the office of the Joint SAMSAT and Showroom in Denpasar 2016. The research sample of 100 people from the 209 261 people who constitute the whole taxpayers make tax payments at the office SAMSAT Joint Denpasar in 2015 and potential consumers in Showroom in Denpasar obtained by the method nonprobability sampling with purposive sampling technique. Data analysis techniques that multiple linear regression analysis. The results of analysis, the imposition of VAT and sales tax on luxury has a significant positive effect, and vehicle tax with progressive rates have a significant negative influence on consumers' purchasing power on automobiles.
PENGARUH FED RATE, INDEKS DOW JONES, NIKKEI 225, HANG SENG TERHADAP INDEKS HARGA SAHAM GABUNGAN Immanuel Satrio Wicaksono; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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

Investment is the early capital from investors who are expected to deliver results in the future. This research aims to investigate the influence of Central Bank Interest Rate for the US, Dow Jones, Nikkei 225 and the Hang Seng To Composite Stock Price Index. The population in this research are The Fed Rate and the entire value of price index recorded the period 2010-2015. Sample selection technique used is saturated sampling method. The number of samples is 72 samples for each of the variables. Data analysis techniques used in this research is multiple linear regression analysis. The analysis of this study indicate The Fed Rate does not effect to Composite Stock Price Index. The Dow Jones has positive effect to Composite Stock Price Index, the Nikkei 225 is not a positive effect to Composite Stock Price Index and the Hang Seng has positive effect to Composite Stock Price Index.

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