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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 3 (2017)" : 30 Documents clear
PENGARUH PROFIL RISIKO DAN MODAL INTELEKTUAL PADA RETURN ON ASSETS PERBANKAN Sekarini Tirtha Negari; I Wayan Suartana; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 18 No 3 (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

Bank profitability as measured by Return On Assets not only be seen from the value of tangible assets are derived from the measurement of financial ratios in the risk profile. If banking performance want to report more relevant, profitability was also measured of intangible assets derived from intellectual capital. This study aims to examine the influence of risk profile and intellectual capital with Return On Assets. The study use banking sector that listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained by 112 with purposive sampling. Techniques of data analysis is multiple linear. F statistical test results showed ratio of NPL, NIM, LDR, VAICTM, CEE, HCE, and SCE has simultaneously affect on ROA. Statistical t test showed that NPL has negative effect on ROA. Ratio of NIM, VAICTM, HCE and SCE has positive effect on ROA. But for LDR and CEE has no effect on ROA.
PENGARUH PENGALAMAN, KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, IDEALISME, DAN RELATIVISME PADA ETIKA AUDITOR Tri Krisna Yoga Mustika; I Ketut Jati
E-Jurnal Akuntansi Vol 18 No 3 (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 purpose of this study was to determine the effect of experience, professional commitment, organizational commitment, idealism and relativism in ethics auditor Public Accounting Firm in Bali. The study was conducted in 2016. The data was collected using a questionnaire. The number of samples in this study were 58 auditors and are selected based on purposive sampling method, which has audit experience at least 1 year. In this study, H1 test results show that the experience affects the ethics auditor KAP in Bali. H2 results indicate that the effect on the professional commitment to ethical auditor KAP in Bali. H3 results indicate that organizational commitment to ethics berpenagruh auditor KAP in Bali. H4 results show that the effect on the ethical idealism auditor KAP in Bali. The results show that the H5 effect on ethical relativism auditor KAP in Bali.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RENTANG WAKTU PUBLIKASI LAPORAN KEUANGAN AUDITAN I Gede Kurniawan Wijaya; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 18 No 3 (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 problem formulated in this study is whether the size of the company, the audit opinion and the audit committee impact on timescales publication audited financial statements. The purpose of this study was to determine the effect of firm size, audit opinion and the audit committee impact on timescales publication audited financial statements. The population used in this study are all manufacturing companies listed on the Stock Exchange period 2009-2014. By using purposive sampling in the selection of the sample, obtained a total of 18 companies were selected as sample, so that the total number of samples with 6-year study period was 108 samples. Tests in this study using multiple regression analysis. Hypothesis testing results show that the size of the company's significant negative effect on the financial publication time span. While the audit opinion and the audit committee have no effect on the time span financial publications. In addition, the size of the company, the audit opinion and the audit committee simultaneously affect the span of the publication of the audited financial statements.
KINERJA KEUANGAN DAN EFISIENSI PROSES INTERNAL SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KAB. KLUNGKUNG Nyoman Trio Susandi; I Ketut Budiartha; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 18 No 3 (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 was conducted at the Rumah Sakit Umum Daerah (RSUD) Kabupaten Klungkung as one of the Satuan Kerja Perangkat Daerah (SKPD) that have implemented Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). This study examined the differences in performance of  RSUD Kabupaten Klungkung before and after becoming PPK-BLUDs. This study uses secondary data such as financial performance and performance efficiency of internal processes, proxied by the performance of revenues, expenses, curent ratio, cash ratio, quick ratio, Bed Occupancy Ratio (BOR), Average Length of Stay (ALOS), Turn Over Interval ( TOI) and Bed Turn Over (BTO). Statistical testing using non-parametric statistical test of Kolmogorov-Smirnov, if the data is normally distributed then followed by paired sample t-test on each variable. The Results of testing the entire proxy using the Test paired sample t-test showed there was no difference of financial performance and the efficiency of internal processes before and after the implementation of the CO-BLUDs. This was caused by RSUD Kabupaten Klungkung management that has not been optimally implement the regulations set out in the Permendagri No. 61st on 2007. 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, INVENTORY INTENSITY, CAPITAL INTENSITY DAN LEVERAGE PADA AGRESIVITAS PAJAK Putu Ayu Seri Andhari; I Made Sukartha
E-Jurnal Akuntansi Vol 18 No 3 (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

Targets of President Joko Widodo related  to taxation is striking a tax ratio of 16% in 2019. But it is still impeded because there are indications that the company is still trying to commit acts of aggression taxes. The purpose of this study was to obtain empirical evidence of the influence of CSR, profitability, inventory intensity, capital intensity and aggressiveness leverage on taxes. This research used non-probability sampling method, and using purposive sampling technique. The analysis technique used descriptive  and multiple linear regression analysis. The results of this study the variables of profitability and capital intensity positive effect on the aggressiveness of corporate tax, while variable leverage CSR disclosure and negative effect on the aggressiveness of corporate tax, and inventory variable intensity had no effect on the aggressiveness of the tax.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO INVESTASI SAHAM I B Agung Pramana; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 18 No 3 (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 prove the effect of interest rate, the rupiah against the US dollar, capital structure, operating leverage and liquidity of the company against the risk of stock investments. The research sample was determined by purposive sampling method nine issuers automotive and component industries in automotive and component industries in Indonesia Stock Exchange with the observation period of five years from 2010-2014. Data were analyzed using multiple linear regression, determination, F test and t test. Results of the study are: the interest rate on deposits negative effect on the risk of investing in stocks, the rupiah against the US dollar has no effect on the risk of equity investment, capital structure a positive influence on the risk of stock investments, operating leverage has no effect on the risk of stock investments, and liquidity of the company is not influence on the risk of stock investments.
ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH DENGAN MENGADOPSI MODEL DELONE & MCLEAN I Wayan Eka Suputra Yasa; Dodik Ariyanto
E-Jurnal Akuntansi Vol 18 No 3 (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 success of an Accounting Information System (AIS) on financial management in government institutions is important to be noticed. Especially, if there was a transition of system usage from one to another. It is because the degree of the system’s success can determine performance of the employee. The aim of this study is to assess the success of the SIMDA through DeLone & McLean Information System Success Model (2003). This research conducted at Regional Secretariat of Finance Department in Gianyar regency. This research took a sample based on non-probability method, using the saturation sampling technique. The data is analyzed using multiple linear regression analysis. This research find out information quality affect system use, also system use and user satisfaction affect individual performance. The success of SIMDA which measured by the affect of system use and user satisfaction to the individual performance result that the implementation of SIMDA has been successful
PENGARUH FREE CASH FLOW, RISIKO BISNIS PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2011-2015 Ni Putu Santhi Puspita Sari; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 18 No 3 (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 purpose of this study to determine the effect of free cash flow and business risks on the value of the company and how the debt policy may mediate the effect of these two factors on the value of the company. This research was conducted on property and real estate company listed on the Indonesia Stock Exchange in 2011-2015. The number of samples taken as many as 29 companies with purposive sampling technique. Data analysis technique used is the analysis of the path (Path Analysis). The results showed that the high free cash flow led to the company increasing debt policy so that the optimization of the company value can be achieved and Debt policy is an intervening variable.. Business risks can increase when companies use high debt to meet the needs of funding, which will decrease value of the company and Debt policy is not an intervening variable.
PENGARUH KUALITAS PELAYANAN SISTEM ELEKTRONIK PERPAJAKAN DAN KOMPETENSI PEGAWAI PAJAK PADA KEPUASAN WAJIB PAJAK Wulan Sepvita Sari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 18 No 3 (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

Satisfaction of taxpayer is representation from  harmony betweenthe expectations of the taxpayer and the results obtained from the existence of an  taxation system. The issueabout  service quality of electronic system of taxation is not maximized, allegedlyone of the factors cause dissatisfaction taxpayers while meeting tax obligations. Tax obligations are not fulfilled will be led to declining tax revenues. This Research has purpose to insvestigate the influence of service quality electronic systems of taxation and tax employee competencies in satisfaction WP OP in KPP Pratama Denpasar Timur. The total sample are 100 respondents, method to determine sample isusing accidental sampling. The data collection method is using questionnaire. Mechanical analysis of data used is  multiple linear regression. Outcome from this research is that the service quality of the electronic system oftaxation and tax employee competencies are significant positive effect to the satisfaction of the WP OP.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI Ni Wayan Ratna Dewi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 18 No 3 (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 purpose of this study is to understand the influence of region original revenue, general fund allocation, specific fund allocation, capital expenditure to economic growth. The population in this study were eight counties and one city in Bali during the period of 2010 – 2014 and using saturation sampling methods. The data used in this research is secondary data obtained from the document of Badan Pusat Statistik of Bali Province, the budget realization report and GDRP at constant prices. The analytical method used multiple linear regression analysis. The results show that region original revenue and specific fund allocation has negative effects on the economic growth; general fund allocation and capital expenditure has no effects on the economic growth.

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