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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 3 (2017)" : 30 Documents clear
PENGARUH AGRESIVITAS PAJAK PADA CORPORATE SOCIAL RESPONSIBILITY DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI Ida Ayu Agung Wahyuning Candra Dewi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 19 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 company usually do the tax aggressiveness for minimizing the tax payment of the company. The company that do tax aggressiveness will tend to do corporate social responsibility (CSR) disclosure is greater  that aims to  gain legitimacy of the society. The research has a purpose to know the effect of tax aggressiveness on CSR with liquidity as the moderating variable. The total of the samples is  81 observation are determined based on non-probability sampling method with purposive sampling technique. Moderated Regression Analysis (MRA) is an analytical technique that used in this research. The result founded that tax aggressiveness take effect on CSR, and the liquidity can not moderating  the effect of tax aggressiveness on CSR.
SOSIALISASI PERPAJAKAN MEMODERASI PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PADA KEPATUHAN WAJIB PAJAK BADAN Cokorda Agung Meggy Megawangi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 19 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 research is to know how to influence taxpayer awareness and quality service on taxpayer compliance with the socialization of taxation as a moderating. Research conducted at the Tax Office Primary Gianyar. The sampling is done through convenience sampling method, then the sample size was calculated using the formula Slovin using 100 samples. Methods of data analysis done by Moderated Regression Analysis (MRA). The results showed that awareness of the taxpayer and a significant positive effect on tax compliance body. Service quality and significant positive effect on tax compliance body. The results also indicate that the socialization of taxation able to moderate the influence of awareness of taxpayers on tax compliance body. Socialization taxation also able to moderate the influence of service quality on taxpayer compliance.
KUALITAS KREDIT SEBAGAI PEMODERASI PENGARUH TINGKAT PENYALURAN KREDIT DAN DANA PIHAK KETIGA PADA PROFITABILITAS Anak Agung Ayu Trisna Dewi; I Ketut Budiartha
E-Jurnal Akuntansi Vol 19 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

Profitability is the ability of the company makes a profit by utilizing all its assets and capital. This study aims to determine the effect of loan portfolio and third party fund in profitability and credit quality as a moderating. This study was conducted in 35 LPD Denpasar with the observation period 2013-2015. Using purposive sampling method, samples are obtained as much as 34 observations as much as 102 samples. The analysis technique used in this research is multiple linear regression and moderated regression analysis. The results showed the level of lending and third party funding positive effect on profitability, and credit quality weakens the influence of the loan portfolio on profitability. The higher the level of lending and placement in the form of credits, the higher profitability generated. The higher the level of problem loans LPD will reduce the rate of lending and reduced profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAK KECURANGAN DI PERUSAHAAN PERBANKAN Kadek Utami Kusumaningsih; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 19 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 aimed to analyze the factors that influence people do fraud in banking based on fraud triangle theory. Using  logistic regression analysis with 25 samples of Bank listed on IDX that choosen with purposive sampling method, the result shows that financial target which is proxied by ROE of the previous period, proportion of independent board of commissioners and the size of audit committee do not have an effect on fraud. Whereas personal financial need which is proxied by board ownership is proven to minimize the probability of bank fraud to occur.
PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL PEMODERASI Pande Putu Ditha Purnamasari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 19 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 investigate and provide empirical evidence of the effect of task complexity, independence, and competence to audit quality with integrity auditor as moderating variables. This research was conducted in Public Accountant registered in the Bali Provincial Institute of Certified Public Accountants Indonesia. The sampling method used in this research is nonprobability sampling with saturated sampling technique. As the data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the analysis results obtained addressing that task complexity a significant negative effect on audit quality, independence and competence of positive and significant impact on audit quality, the integrity of the auditor is able to moderate the complexity of the task on the quality of the audit, but the integrity of the auditor is not able to moderate the independence and competence of the audit quality.
PENGARUH PEMANFAATAN TEKNOLOGI, PARTISIPASI PEMAKAI, MANAJEMEN PUNCAK DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Kadek Kusuma Pardani; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 19 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

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technology, user participation, top management support and engineering capabilities users of accounting information systems at the effectiveness of accounting information systems. Sampling technique used is the census sampling technique (saturated sample) and get a sample of 100 samples. Questionnaires were returned and deserves to be treated as many as 100 questionnaires. Data analysis technique used is the technique of linear regression analysis showed that the variables berganda.Hasil use of information technology, user participation, top management support, the ability of users of accounting information systems engineering positive influence on the effectiveness of the system of accounting informmasi.
SANKSI SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA, LIKUIDITAS DAN LEVERAGE PADA KETEPATAN WAKTU PELAPORAN KEUANGAN A. A. Sagung Sinta Maha Dewi; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 19 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

Timeliness is the factors presenting an update because it encourages investors to invest in the company so interested parties can take the relevant decisions. This study aim to determine sanctions as a moderating influence earnings management, liquidity and leverage on the timeliness of financial reporting. The population are all mining companies listed on the Indonesia Stock Exchange 2013-2015 period. Determination the sample using purposive sampling method obtained 78 samples. The hypothesis was tested using logistic regression analysis to test Moderated Regression Analysis (MRA). Based on results show earnings management, liquidity and leverage has no effect on the timeliness of financial reporting and sanctions are not able to moderate the effect of earnings management on the timeliness of financial reporting. Sanctions are not able to moderate the effect of liquidity on the timeliness of financial reporting but sanctions able to moderate the effect of leverage on the timeliness of financial reporting.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL PEMODERASI AA Gde Trisna Dwija Putra; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 19 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 aimed to determine the effect of corporate social responsibility to corporate value disclousure with foreign ownership as moderating variable on Mining Company listed on the Indonesia Stock Exchange 2011-2013. The study design used is associative. This study population is a collection of all mining companies listed on the Stock Exchange over the period 2011-2013 is 40 companies. For the determination of the sample using the method of non-probability sampling, ie sampling technique with a certain considerations. Data were collected to make use of non-participant observation method. The data has been analyzed using analytical techniques moderated regression analysis. The results of this study found that 1) The first hypothesis is proven Corporate Social Responsibility does not affect the value of the company, 2) The second hypothesis is proven to Foreign Ownership moderate the relationship CSR on the value of the company.
PENGARUH LOCUS OF CONTROL INTERNAL, MOTIVASI KERJA, GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMITMEN ORGANISASI PADA KINERJA AUDITOR Ni Made Mas Sendhi Rahayu; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 19 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 performance auditors is an action or implementation of inspection tasks that have been completed by auditor within a certain time. This study aims to obtain empirical evidence about the influence internal locus of control, motivation, transformational leadership and organizational commitment on performance auditor. This research was conducted in the Bali provincial public accounting firm registered in the Directory of Certified in 2016. The population in this study is the auditor who worked on Public Accounting Firm (KAP) with the number of respondents was 40 auditors. The sampling method used is the techniques nonprobability saturated samples. Data analysis used is multiple linear regression analysis. The analysis showed that the variables of internal locus of control, motivation, transformational leadership and organizational commitment influence positively and statistically significant in auditor performance. This means that the higher the internal locus of control, motivation, transformational leadership and organizational commitment, the higher the performance auditor.
FINANCIAL DISTRESS SEBAGAI PEMODERASI PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN PADA AUDITOR SWITCHING Ni Wayan Wulan Tisna; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 19 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

Auditor who has a long relationship with the client is believed to be a consequence of high dependence that can create strong loyalty relationship and ultimately affect the mental attitude as well as their opinion. This type of research use associative method. The independent variable in this study is the audit opinion, and the growth of the company, while the variables of financial distress as a moderating variable, and the variable switching auditors as independent variables. The total sample uses 150 data with purposive sampling method. Analysis data using logistic regression analysis. The results showed that the audit opinion negatively affect the auditor switching. Growth company positive effect on the auditor switching. Financial distress weaken the influence of the audit opinion on the auditor switching.  Financial distress weaken the influence of the company's growth in the auditor switching. Keywords: financial distress, audit opinion, growth of the company, auditor switching

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