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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 15 Documents
 1   2 
Search results for , issue "Vol 2 No 1 (2013)" : 15 Documents clear
Analisis Kinerja dengan Pendekatan Balanced Scorecard pada The Coffee Bean and Tea Leaf Tansri Ayu Begawan
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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 In a business organization, a company that is able to excel in competition to realize its vision and mission to achieve the company's goals is an achievement that can measure the success of the company in evaluating the results of activities carried out by the company compared to a predetermined benchmark. Balanced Scorecard is a measurement tool as a counterweight to the financial aspect and the non-financial aspects, such as customer satisfaction, internal business processes, learning and growth within the company. Based on the analysis of performance appraisal in mind that The Coffee Bean and Tea Leaf Bali in the balanced scorecard as a whole is good. This is shown by the increase in revenue from 2010 to 2011. Actual costs were lower from 2010 to 2011 show The Coffee Bean and Tea Leaf Bali has done cost efficiency. In the customer perspective, customer satisfaction results show that customers are satisfied with the performance of The Coffee Bean and Tea Leaf Bali. Internal business process perspective shows good results seen from the company's complaint ratio. Then, the learning and growth perspective showed an increase in employee productivity and satisfaction of employees working at The Coffee Bean and Tea Leaf Bali.   Keywords: Balanced Scorecard, measurement tool
Pengungkapan Sukarela Laporan Keuangan Tahunan Dan Faktor-Faktor Yang Mempengaruhi (Studi Pada Saham-Saham LQ45 Di Bursa Efek Indonesia Periode 2010-2011) Made Ratih Baskaraningrum; Ni Ketut Lely A Merkusiwati
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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 was conducted to determine the voluntary disclosure of annual financial statements LQ45 stocks and factors affecting. This study uses secondary data from annual financial reports LQ45 stocks. Sampling method using purposive sampling. Total population of 90 companies and the number of samples obtained by 30 companies.The analysis show that profitability, leverage, liquidity and managerial ownership does not have effect on voluntary disclosure, while the negative effect of firm size voluntary disclosure annual financial shares on the Stock Exchange LQ45 period2 010-2011. Keywords:profitability, leverage, liquidity, firm size, managerial ownership, voluntary disclosure
Pengaruh Good Corporate Governance Dan Kinerja Keuangan Pada Harga Saham Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 Ni Nyoman Ramdiani; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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 relationship between good corporate governance and financial performance at the price of banking stocks listed on the Indonesia Stock Exchange in 2009-2011. Good corporate governance is proxied by the proportion of independent commissioners and the number of audit committee members. Financial performance is proxied by ROA, LDR and CAR. The data analysis technique used in this study were multiple linear regression analysis techniques. The analysis showed that the number of members of the audit committee and the ROA effect on bank stock prices, while the proportion of independent commissioners, LDR and CAR had no effect on the price of bank shares. Keywords: corporate governance, financial performance, stock prices
Analisis Efisiensi Dan Efektivitas Penerimaan Pendapatan Asli Daerah Kabupaten Klungkung yaneka julastiana
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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 analyze the efficiency and effectiveness of tax revenue and levies to revenue in 2005-2011 Klungkung regency. Analysis of the data used is quantitative analysis by measuring the efficiency and effectiveness of the management of taxes and levies on revenues Revenue Klungkung regency years 2005-2011. The results of the analysis of the data shows, the level of efficiency of taxes and retributions Klungkung regency quite efficient in 2005-2011 an average of 70.97 percent. Rate the effectiveness of the tax revenue and levies Klungkung regency years 2005-2011 are considered very effective average rate of 112.36 percent. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ida Ayu Gayatri Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tindakan perataan laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Penelitian menggunakan metode purposive sampling dimana dari 119 perusahaan manufaktur yang menjadi populasi diperoleh 12 perusahaan selama 5 tahun berturut-turut, sehingga total sampel sebanyak 60 sampel. Dengan menggunakan analisis regresi logistik, didapatkan hasil bahwa kecenderungan ukuran perusahaan, bonus plan dan dividend payout ratio berpengaruh positif pada peluang terjadinya praktik perataan laba, sedangkan kecenderungan reputasi auditor berpengaruh negatif pada peluang terjadinya praktik perataan laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011.
Pengaruh Komunikasi Pada Hubungan Partisipasi Penyusunan Anggaran Dengan Kinerja Manajerial PT. (Persero) Angkasa Pura I Bandar Udara Ngurah Rai - Bali Komang Ratih Komala Lestari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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

Purpose of this study was to determine the effect of budget participation on managerial performance and the effect of communication on the relationship of  budget participation with managerial perfomance PT. AP I Ngurah Rai – Bali. Samples were obtained by using the method of census. Hypothesis testing using model regression ordinary least square with one independent variable and regression moderation. The analysis shows that budget participation significantly affect to improve managerial perfomance, communication capable of moderating significantly in relationship of budget participation with managerial perfomance, thus communication is moderating variable. Keywords: managerial perfomance, communication, budget participation
Konservatisma Akuntansi Sebagai Pemicu Gejala Timbulnya Sengketa Pajak Penghasilan Badan I Gusti Ayu Dian Esha Putri; Naniek Noviari
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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 observe the effect of accounting conservatism on the onset of symptoms of income tax disputes. This study was conducted on services companies listed on the Indonesia Stock Exchange. Data analysis method used is a simple linear regression analysis. The study used three regression models because the variable Y (symptoms of income tax disputes) is proxied by three ratio, there are AR/AP, CR/CD and Sales/Expense. While the variable X (accounting conservatism) is proxied by accrual. Based on the analysis and hypothesis testing, all the three regression models show that accounting conservatism gave positif effect on the onset of symptoms of income tax disputes. This shows that the higher conservatism adopted by the company, the higher incidence of symptoms of income tax disputes at the company as well. Keywords:      Accounting Conservatism, Symptoms of Income Tax Disputes, Services Company.
REAKSI PASAR PADA PERUSAHAAN YANG MENGUMUMKAN PERUBAHAN DIVIDEN TUNAI PERIODE 2009-2011 I Gusti Ayu Trisana Dewi
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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

Penelitian ini bertujuan mengetahui reaksi pasar dari pengumuman dividen tunai meningkat, dividen tunai menurun, dan dividen tunai konstan. Penelitian menggunakan pendekatan event study dengan melakukan pengamatan pada abnormal return selama periode pengamatan yaitu 4 hari sebelum pengumuman sampai dengan 4 hari setelah pengumuman. Metode penelitian yang digunakan untuk menguji hipotesis adalah one sample t-test dan model yang digunakan untuk menghitung abnormal return berupa Average Abnormal Return (AAR) dan Cumulative Average Abnormal Return (CAAR) adalah Market Adjusted Model. Hasil menunjukkan bahwa (1) Pasar bereaksi positif pada pengumuman dividen tunai meningkat yang terjadi 1 hari sebelum pengumuman dan 4 hari setelah pengumuman, (2) Pasar bereaksi negatif pada pengumuman dividen tunai menurun yang terjadi 1 hari setelah pengumuman, (3) Pasar bereaksi negatif pada pengumuman dividen tunai konstan yang terjadi 1 hari setelah pengumuman. Hal ini menunjukkan bahwa pengumuman dividen tunai meningkat, dividen tunai menurun dan pengumuman pembayaran dividen tunai konstan mempunyai information content, yaitu good news atau bad news. Kata kunci: abnormal return, event study, reaksi pasar, pengumuman dividen tunai  
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM UNGGULAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Putu Ari Gunawan; I Ketut Jati
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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

Investasi di pasar modal dapat memberikan keuntungan berupa capital gain maupun dividen. Mengingat banyak faktor internal yang mempengarui return saham maka seorang investor dituntut mempunyai kemampuan untuk mengetahui hal-hal yang mempengaruhi return saham. Tujuan penelitian ini adalah untuk mengetahui pengaruh NPM, ROA, ROE, EPS, PER secara simultan dan parsial terhadap return saham pada saham unggulan di Bursa Efek Indonesia. Dengan jumlah sampel sebanyak 36 perusahaan serta menggunakan tenik analisis regresi berganda diperoleh hasil penelitian yaitu terdapat pengaruh yang signifikan secara simultan antara variabel NPM, ROA, ROE, EPS, PER terhadap return saham. Secara parsial tidak ada pengaruh yang signifikan variabel NPM, ROA dan ROE terhadap return saham. Dan ada pengaruh yang signifikan secara parsial variabel EPS dan PER terhadap return saham.   Katakunci: EPS, NPM, PER, ROA, ROE, Return Saham
Pengaruh Rasio CAMEL Pada Praktik Manajemen Laba di Bank Perkreditan Rakyat Provinsi Bali LUH GEDE KUSUMA DEWI
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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 examine the effect of the CAMEL’s ratios (indicated by the ratio of CAR, RORA, ROA, NPM and LDR) on the practice of earnings management (measured by discretionary accruals) in BPR on Bali Province. Purposive sampling produced final sample as many as 632 quarterly financial statements published by 79 BPR. This study used a multiple regression. The analysis showed that ratio of RORA and LDR effect on earnings management practices. Only two hypothesis was accepted, and on average there were conclude indications that earnings management practices influenced CAMEL ratios.

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