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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 19 No 1 (2017)" : 30 Documents clear
PENGARUH IOS DAN PENGUNGKAPAN CSR PADA NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Luh Kadek Githa Bella; I.G.N Agung Suaryana
E-Jurnal Akuntansi Vol 19 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 establishment of the company's goal to optimize the company's earnings, thereby enhancing the welfare shareholders and its impact on increasing the company's value. This research to know influence of Investment Opportunity Set (IOS) and the disclosure of Corporate Social Responsibility (CSR) in value of company with the company's growth as moderating variables. Non-probability sampling method with purposive sampling technique used in sampling, so acquired 52 companies and generate 156 observasian year period 2013-2015. Mechanical analysis using the interaction test, namely Moderated Regression Analysis (MRA). Based on the analysis, IOS positive effect on the value of the company, CSR has no effect on the value of the company, strengthening the influence the company's growth investment opportunity set the value of the company, as well the disclosure the company's growth weaken corporate social responsibility in value  company.
PENGARUH INDEPENDENSI, SKEPTISISME DAN GENDER PADA PERTIMBANGAN MATERIALITAS DAN IMPLIKASINYA PADA KETEPATAN PEMBERIAN OPINI AUDITOR Ni Gusti Ayu Ratih Ary Winadi; I Made Mertha
E-Jurnal Akuntansi Vol 19 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

Appropriateness of granting the auditor's opinion can be assessed based on the factors affecting the level of materiality considerations. The purpose of this study is to provide empirical evidence of the influence of the independence, professional skepticism auditors, and gender in the precision of the provision of the auditor's opinion and with consideration of materiality levels at the public accounting firm in the city of Denpasar. The sampling method used is the method of saturated samples. Questionnaires were distributed numbered 65 and 40 questionnaires were filled in completely and can be processed. Analysis for hypothesis testing was done with path analysis. Results of regression analysis found that the auditor's independence and professional skepticism has a positive influence on the precision of the provision of the auditor's opinion. Auditor independence and professional skepticism also has a positive effect on the accuracy of the auditor's opinion giving consideration materiality levels.
PENGARUH KEAHLIAN, TEKANAN KETAATAN, TEKANAN WAKTU TERHADAP KUALITAS AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI Made Rara Virginia Nirmala; Made Yeni Latrini
E-Jurnal Akuntansi Vol 19 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

Audit judgment is an auditor's judgment response to information affects decision-making documentation evidence and the auditor's opinion on financial statements. The aim research to empirically examine influence of auditor expertise, obedience pressure, and time budget pressure on audit quality judgment by complexity task as moderating variables. The study was conducted on public accounting firm in Bali in 2016. The samples were obtained by 64 auditors. The sampling method using purposive sampling. Data analysis techniques used are moderated regression analysis. The results showed expertise auditors positive effect on audit quality of judgment. Obedience pressure no effect on audit quality of judgment. Time budget pressure negative affect on audit quality of judgment. Task complexity of weakening influence expertise auditor on audit quality of judgment. Task complexity is not able to moderate effect obedience pressure on audit quality of judgment. Task complexity strengthenin influence time budget pressure on audit quality of judgment.
PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PERSONALITAS PADA PEMILIHAN KARIR AKUNTAN PUBLIK Ni Komang Putri Sari Talamaosandi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 19 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 purpose of this study was to determine the influence of the working environment, social values, consideration of the labor market, and personality in the perception of career choice of students majoring in accounting as a public accountant. This study uses primary data was collected by using a questionnaire as an instrument of data with the respondents is the final semester students (6th semester and above) accounting department Faculty of Economics and Business Program Extension of Udayana University. The samples used were 100 students by using probability sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the working environment, social values, consideration of the labor market, and personality has positive significant effect on the selection of career as a public accountant.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI ADMINISTRASI PADA KEPATUHAN WAJIB PAJAK RESTORAN Ni Kadek Okta Yasi Katini; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 19 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

Tax compliance is a situation where the taxpayer meets all tax obligations and the exercise of the right of taxation. For that,  tax compliance is high it is necessary to note the factors that influence taxpayer compliance. The purpose of this study was to determine the effect of awareness of taxpayers, tax knowledge, service tax authorities, and administrative sanctions on taxpayer compliance restaurants in the Badung Regency. Samples are taken by 92 respondents consisting of Owner or Manager is based on probability sampling method with syistematic random sampling. Techniques of  data analysis is multiple linear regression analysis. Based on the analysis, the awareness of taxpayers, tax knowledge, service tax authorities and administrative sanctions have positive influence on taxpayer compliance restaurants in the Badung Regency.
ANALISIS TINGKAT KEMAHALAN HARGA, RETURN SAHAM, EPS DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN STOCK SPLIT Ni Putu Pradnyamitha Devy Handayani; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 19 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

A stock split is an action undertaken by issuer to break down the original value of shares into the smaller ones in order to increase the number of shares in market without making any raising in the paid-up capital. This study aims to provide empirical evidences about analysis of the expensiveness level of price, stock returns, earning per share, and the liquidity of stock trades towards the stock split decision. The population is manufactured companies listed in Indonesian Stock Exchange 2013-2015. The sampling method using non-probability method with a purposive sampling technique obtained 129 company samples and 387 observational. The technique analyzing is discriminant analysis. The result of hypothesis testing shows that the variable of stock returns and earnings per shares give a positive impact to the stock split decision. On the other hand, the level of expensiveness price and the liquidity of the trades do not give such impact.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE PADA KUALITAS LABA Gahani Purnama Wati; I Wayan Putra
E-Jurnal Akuntansi Vol 19 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

Quality of earnings is earnings that reflects the continuation of earnings in the future, which is determined by the components of accrual and cash condition that indicates the actual financial performance.  In This study aims to determine to the effect of the firm size, capital structure and good corporate governance to the quality of earnings. This research was conducted at the Indonesian Stock Exchange by selecting a sample of companies listed in the CGPI in 2010 to 2014. Samples were obtained by 60 by purposive sanpling method. The analysis technique used in this research is multiple linear regression. The results of this study indicate that the good corporate governance positive effect on quality of earnings due to the good corporate governance that capable to increase the firm performance so that effect to increase the quality of earnings.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL PADA IPM DENGAN VARIABEL PEMODERASI DANA ALOKASI UMUM Putu Milan Pradnyantari; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 19 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

PAD and Capital Expenditure allegedly not always a linear effect on Human Development Index, due to contingent factors that affect this relationship, the factor is General Allocation Fund. This study aims to determine the effect of PAD and Capital Expenditure on HDI, as well as the effect of PAD and Capital Expenditure by moderating DAU on IPM. The study covers eight counties and one city in Bali Province of observations from 2010 to 2015. This study uses secondary data obtained from the Bali Provincial Finance Bureau and the Central Bureau of Statistics. Data analysis techniques used Moderated Regression Analysis. The test results indicate that the PAD can improve the Human Development Index variable Capex while lowering the level of Human Development Index in the District/City of Bali Province. General Allocation Fund strengthen the influence of PAD to the HDI but can weaken the influence of Capital Expenditure in the HDI.
GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI ANGGARAN PADA KESENJANGAN ANGGARAN Widya Prawita; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 19 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

Budget is a statement regarding the estimation of the performance to be achieved during certain period of time stated in the financial measures. The purpose of this study are determine the effect of budget participation to budget slack with leadership style and organizational commitment as a moderating variable. This study was conducted at the Plantation Office of Bali Province. Samples were obtained by 32 people using probably sampling with judgment sampling techniques. Data collected through questionnaires. Data analysis technique is moderated regression analysis. Based on the analysis found that budgetary participation variable positive influence on budgetary slack. These results indicate that the higher participation will given the opportunity to create their own standards to judge their performance, and will have tendency to use their knowledge to create slack. Leadership style strengthen the influence of budgetary participation on budgetary slack. Organizational commitment weaken the influence of budgetary participation on budgetary slack.
PENGARUH TEKANAN KETAATAN, INDEPENDENSI, PENGALAMAN KERJA, LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT DI KAP BALI Kadek Upawita Candra Pertiwi; Ketut Budiartha
E-Jurnal Akuntansi Vol 19 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

Research was conducted in public accounting firm in the area of ??Bali with the primary data collection method using  questionnaire. Samples analyzed by 33 respondents, and research using purposive sampling method. Data have been valid and reliable, meet the classic assumption test, and analysis techniques used were multiple linear regression analysis using SPSS. The final result of the study states that stress obedience and locus of control have negative effects on audit judgment. Auditor independence and work experience positive effect on audit judgment. It can concluded that to obtain audit judgment are accurate, an auditor must be able to face the pressure obtained from seniors and their clients and keep the nature of external locus of control which is owned by the individual auditor, and to obtain audit judgment accurate an auditor have an independent nature high with no partiality to any entity and enhance the work experience they have.

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