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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 2 (2017)" : 30 Documents clear
PENGARUH MANAJEMEN LABA PADA NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 I Putu Adi Surya Lesmana; I Made Sukartha
E-Jurnal Akuntansi Vol 19 No 2 (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

One objective of the establishment of the firm is to maximize the firm’s value. Process of maximizing the firm’s value always disturbed due to the agency problem between shareholders and manager. The manager always tries to maximize his personal wealth and will perform earnings management. Earnings management is how to manipulate earnings by maximization the earning and minimized the earning to obtain certain advantages. The purpose of this research was to obtain empirical evidence of the impact earnings management by income increasing and income decreasing on firm’s value. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2015. Samples were selected using purposive sampling techniques and selected 123 companies. This study used a simple linear regression analysis. The results show that earnings management by income increasing has positive impact on firm’s value. While the earnings management by income decreasing has negative impact on firm’s value.
INTERNAL LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN PADA BANK PERKREDITAN RAKYAT Ngurah Gede Pande hendra Pranata; I G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 19 No 2 (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

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 of budgetary participation on budgetary slack and know the internal locus of control as a moderating variable effect of budgetary participation on budgetary slack. This study was conducted in 35 rural banks in Bali and each Rural Bank taken three respondents. The data used in this study are primary data obtained directly by distributing questionnaires to 105 respondents using purposive sampling technique. Data analysis techniques used in this study are Moderated Regression Analysis (MRA). The results of this study stated that the participation budgeting positive influence on budgetary slack. Internal Lucos of Control can moderate the effect of budgetary participation on budgetary slack.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, ETIKA PROFESI DAN PENGALAMAN AUDITOR PADA TINGKAT PERTIMBANGAN MATERIALITAS Veny Thama Pratiwi; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 19 No 2 (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

Consideration of materiality is a professional judgment that affect the perception of the auditors on the needs of people who have sufficient knowledge and put our trust in the financial statements. Materiality relates to decision-making and related to the final results of the audit will be used by the user of the information. Research to determine the effect of professionalism, organizational commitment, professional ethics, and the auditor's experience on the level of materiality considerations in the public accounting firm in the province of Bali. Sampling technique used in this research was non probability sampling with purposive sampling method with the number of samples obtained in 49 samples. Data collection methods used in this study is a questionnaire that distribute questionnaires to the auditor in public accounting firm. The data analysis technique used to test the hypothesis in this research is the analysis of linear regression.
PENGARUH KOMPONEN LAPORAN ARUS KAS TERHADAP RETURN SAHAM DENGAN CURRENT RATIO SEBAGAI VARIABEL MODERASI I Gede Putu Dirgayusa; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 19 No 2 (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 of each component of the cash flow statement and the current ratio on stock returns and the ability of the current ratio as the moderating to influence the operating cash flow to stock return. Population in this study are all manufacturing companies listed on the Indonesian stock exchange from 2010 to 2014 period, which amount to 130 companies. The sampling method is based on the nonprobability sampling approach using purposive sampling method, that was selected as many as 63 companies that meet the criteria of purposive sampling that has been determined. Hypothesis test results shows that the investment cash flow and financing cash flow has negative effect on stock returns, while operating cash flow and the current ratio does not affect the return. Moderation test shows that the current ratio is unable to moderate the effect of operating cash flow to stock return.
JUMLAH TANGGUNGAN SEBAGAI PEMODERASI PENGARUH PENGALAMAN USAHA DAN PENDAPATAN UMKM PADA KOLEKTIBILITAS KUR MIKRO BRI Ni Luh Ayu Windariani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 19 No 2 (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

ABSTRACT The purpose of this study was to determine the effect of business experience and income of SMEs in the collectibility of credit payment with the household size as moderating variable. The sample used in this study are the debtor of Kredit Usaha Rakyat (KUR) at BRI Units Sudirman. The sample is determined by proportional random sampling in order to obtain 82 samples. Data were collected through survey method, with a questionnaire as the instrument. Data analysis technique used is Moderated Regression Analysis (MRA). The analysis showed, the longer business experience does not guarantee the improvement of credit collectibility. The higher income of SMEs, can increase loan collectibility payment. Household size is able to decrease the negative influence of business experience in the collectibility of the loans payment and the household size can decrease the positive effect on the SMEs income to collectibility of the loans payment.
KECERDASAN SPIRITUAL DAN SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PENGARUH TIME BUDGET PRESSURE PADA KINERJA AUDITOR Tania Purnama Sari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 19 No 2 (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

Performance auditors questioned, since the occurrence several cases of freezing of public accounting firms as a result of violating the professional standards of public accountants (SPAP). Some research indicates time budget pressure effect on performance, but not always linear. This study aimed to determine the effect of time budget pressure on performance of auditors with spiritual intelligence and professional skepticism as a moderating. Public accounting firm Bali province is the selected location in this study. Data collection method used a questionnaire with non-probability technique sampling and obtained 39 samples. Moderated regression analysis the tool analysis of this study. The results are time budget pressure have negative effect on the performance of auditors, spiritual intelligence is able to strengthen the relationship time budget pressure on the performance of auditors and professional skepticism is able to weaken the relationship time budget pressure on the performance of auditors in the public accounting firm.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL PADA AGRESIVITAS PAJAK Ni Putu Deiya Suprimarini; Bambang Suprasto H
E-Jurnal Akuntansi Vol 19 No 2 (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 corporate social responsibility, quality audits, and institutional ownership on the tax aggressiveness. The population used is manufacturing companies listed on the Indonesian Stock Exchange 2013-2015 period by using purposive sampling to obtain  about 99 samples data collected with nonparticipant observation. This study used multiple linear regression analysis with the results of the analysis are corporate social responsibility has significant negative effect on the tax agressiveness. Audits quality has significant positive effect on the tax agressiveness. Institutional ownership has no effect on the tax aggressiveness.
PENGARUH TEKANAN WAKTU TERHADAP KINERJA AUDITOR: WHISTLEBLOWING INTENTION SEBAGAI VARIABEL PEMODERASI Putu Sita CrusytaDewi; Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 19 No 2 (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 performance of auditors is a critical component in generating good audit quality. The purpose of this study are determine the effect of time pressure on the auditor performance with whistleblowing intention as moderating variabel. The study was conducted on the public accounting firm in the province of Bali. Research samples were obtained by 35 external auditors who work on the public accounting firm in the province of Bali  with nonprobability sampling methods and saturated sampling technique. Technique of data analysis is moderated regression analysis. The results showed that time pressure has negative effect to auditor performance. Whistleblowing intention to weaken the negative effect of time pressure on the performance of auditors.
THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION Ni Made Ade Yuliyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 19 No 2 (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 financial distress, profitability, leverage, and liquidity on a going concern audit opinion. Research was conducted on the Indonesian Stock Exchange (BEI) to make access to the site www.idx.co.id. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2015. The number of manufacturing companies sampled in this study is 25 companies with observation for 6 years. Based on purposive sampling method, the total sample is 150 samples. Methods of data collection in this study using techniques of documentation. Testing the hypothesis in this study using logistic regression analysis. The results showed that the negative impact of financial distress on a going concern audit opinion, while profitability, leverage, and liquidity does not affect the going concern audit opinion
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS PADA TAX AVOIDANCE Ayu Praditasari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 19 No 2 (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 avoidance is an attempt to reduce the amount of tax payable by exploiting loopholes contained in the applicable tax regulations. This study aimed to examine the effect of good corporate governance, size of the company, leverage, and profitability to tax avoidance. Good corporate governance components used in this study are institusional ownership, independent commissioner, and audit committee. This study focused on property and real estate companies listed in Indonesia Stock Exchange (BEI) in period 2011-2015. Number of observations is 165 samples obtained by the nonprobability sampling method and purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that institusional ownership, audit committee, and size of the company have negative effect to tax avoidance as well as leverage and probability have positive effect to tax avoidance. The analysis also showed that the independent commissioner has no effect to tax avoidance. 

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