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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 20 No 1 (2017)" : 30 Documents clear
FAKTOR - FAKTOR YANG MEMPENGARUHI KEMAUAN WAJIB PAJAK MENJADI PESERTA AMNESTI PAJAK Dina Ambara Yani; Naniek Noviari
E-Jurnal Akuntansi Vol 20 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 most inland revenue financed by taxes. The realization of the State Budget does not meet national development targets. One of government effort to overcome this issue is by promote Tax Amnesty Programme. The purpose of this study is to see the influence of knowledge and understanding of the tax amnesty law, a good perception on the tax amnesty system, the credibility level of legal system and law on the taxpayer’s willingness to be tax amnesty participant. The sample is determined by incidental sampling method with a sample size of 100 individual taxpayers registered at the Tax Office Primary Gianyar. Methods of data collection using questionnaires. Data analysis technique used is multiple linear regression analysis. The results of this study the knowledge and understanding of regulations tax amnesty, and a good perception on the tax amnesty’s system has the positive effect on the willingness of taxpayers participated in tax amnesty While the credibility level of legal system and law has no effect on the willingness of the taxpayer participated in a tax amnesty.
PENGARUH DUE PROFESIONAL CARE PADA GOOD CORPORATE GOVERNANCE DAN IMPLIKASINYA PADA KUALITAS AUDIT INTERNAL Ida Bagus Angga Baskara Darmawan; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 20 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 analyze the effect of due professional care on good corporate governance and its implications on the quality of internal audit PT. Adira Finance Bali Province. This research was conducted in all branches of PT. Adira Finance Bali Province eight branch offices located in Bali region in 2016. The data collection is done by distributing questionnaires and analysis techniques using path analysis. Based on the analysis, the variables due professional care positive influence on good corporate governance PT. Adira Finance Bali Province. due professional care positive effect on the quality of internal audit PT. Adira Finance Bali Province. Good corporate governance variables have positive influence on the quality of internal audit PT. Adira Finance Bali Province. Good corporate governance is able to mediate or reinforce a positive influence on the quality of due professional care internal audit PT. Adira Finance Bali Province.
NON PERFORMING LOAN SEBAGAI PEMODERASI PENGARUH KUR PADA PROFITABILITAS PT BRI (PERSERO) TBK CABANG DENPASAR Loranita Gladys; I Wayan Ramantha
E-Jurnal Akuntansi Vol 20 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

This research has using purposive sampling method of determining the purpose of obtaining a representative sample in accordance with the specified criteria. Data were collected by Library Research and Field Research, by using Moderated Regression Analysis as a data analysis technique. The analysis showed that in partial KUR positive and significant have impacted on profitability. Moderate variable which is the interaction between the KUR and NPL found to be significant (sig <0.05) so it can be concluded that the NPL is a variable moderating variables that are weakening the people's business credit relationship with profitability at PT.Bank Rakyat Indonesia (Persero) Tbk.
PENGARUH OPINI AUDIT, AUDIT TENURE, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN Made Dania Kristiantini; I Ketut Sujana
E-Jurnal Akuntansi Vol 20 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

In order to provide benefits to its users, the financial statements must fulfill the qualitative characteristics. One of the qualitative characteristics is timeliness. This study has purpose to prove the effect of audit opinion, audit tenure, independent commissioners, and managerial ownership on the timeliness of financial reports publication of banking companies listed on the Indonesia Stock Exchange. This study use purposive sampling as its sampling technique. Data analysis technique used is logistic regression with significance 5%. The test results indicate that the audit opinion, audit tenure, independent commissioners, and managerial ownership positively affects the timeliness of financial statement publication banking companies listed in Indonesia Stock Exchange period 2013-2015.
PENGARUH PRODUKTIVITAS DAN PERTUMBUHAN PERUSAHAAN PADA PERINGKAT OBLIGASI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Putu Yulia Pransiska Dewi; I Gusti Ngr. Agung Suaryana
E-Jurnal Akuntansi Vol 20 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

This bond rating is crucial because said rank represent informative statement and gives out signal about the failure of the company debt. The purpose of this research is to examine the effect of company productivity and growth on bond rating, examine size company  in moderating company productivety and growth on bond rating. The object of this research is size company as the moderator of the effect company productivity and growth on bond rating in manufacture company that are listed in Bursa Efek Indonesia (BEI) 2010-2015 and was ranked by PT. PEFINDO. The amount of sample used are 49, using purposive method, data analysis technique using moderated regression analysis (MRA). the result of this research shows company productivity and growth have a positive on bond rating, size company could moderating the effect of company productivety and growth on bond rating
PENGARUH PROFITABILITAS, KESEMPATAN INVESTASI, FREE CASH FLOW, DAN DEBT POLICY PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Dessy Ulfa Wulandari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 20 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 is to find out which influence profitability, investment opportunities, free cash flow, and debt policy on dividend policy. The population is manufacturing companies were listed on the Indonesia stock exchange period 2011-2014. The number of sample 21 company in 4 years of observations obtained 84 total observations with purposive sampling technique. The analysis of the data used in this study is multiple linear regression analysis. The study found that significant negative effect on the profitability of the dividend policy. Investment opportunities significant negative effect on the dividend policy. Free cash flow significant positive effect on the dividend policy. Debt policy significant negative effect on the dividend policy. Based on the value of R2 values obtained 0.356 meaning the great influence of the independent variable on the dividend policy can be explained by a model equation of 35.6%. The rest of 64.4% is affected by other factors.
ETIKA AUDITOR MEMODERASI PENGARUH PENGALAMAN AUDITOR, KOMPETENSI DAN DUE PROFESSIONAL CARE PADA KUALITAS AUDIT Krisna Dekna Ningrum; Ketut Ketut Budiartha Budiartha
E-Jurnal Akuntansi Vol 20 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 effect auditor's experience, competence, due professional care on the quality of the audit by the auditor ethics as moderating variables. This research was conducted in the public accounting firm of Bali Province. The samples used as many as 40 people using sampling techniques saturated. Methods of data collection is done by using questionnaires and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that the auditor's experience a positive effect on audit quality. Competence positive effect on audit quality. Due professional care positive effect on audit quality. Ethics auditor auditor strengthen the influence of experience on audit quality. Ethics auditor competence strengthening effect on audit quality. Ethics auditor strengthen the influence due professional care in audit quality.
PENGARUH KONSERVATISME AKUNTANSI DAN LEVERAGE PADA EARNINGS RESPONSE COEFFICIENT Desriyana Natalia; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 20 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

Earnings quality is important for users of financial statements for purposes of the contract and investment decision making. One measure of the quality of earnings is Earnings Response Coefficient (ERC). The purpose of this study to determine the effect of accounting conservatism and leverage on the ERC. Sample research is manufacturing companies listed in Indonesia Stock Exchange. The sample is determined by the method of probability sampling and stratified random sampling technique. The total sample of 236 companies observations. Data analysis using multiple linear regression analysis. Based on the analysis of accounting conservatism negative effect on the ERC and leverage a negative effect on the ERC.
PENGARUH PERUBAHAN TARIF PAJAK, PROFITABILITAS,LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI Luh Noviana Sekar Utami; Anak Agung Gede Putu Widanaputra
E-Jurnal Akuntansi Vol 20 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

This study aims to determine the effect of tax rates, profitability, liquidity, and the size of the company's capital structure. This study uses leverage as a proxy of the capital structure. The sample in this study are 193 companies listed in Indonesia Stock Exchange 2008-2012 period. Samplin was done by purposive sampling method. Classic assumption test using the test for normality, heteroscedasticity, multicollinearity, and autocorrelation. The regression analysis used is multiple linear regression analysis. Based on the discussion of research results prove that the corporate income tax rate negatively affect capital structure. Profitability negative effect on the capital structure. Then liquidity negatively affect the capital structure. While the size of the positive effect on the company's capital structure.
PENGARUH MOTIVASI INTERNAL DAN MOTIVASI EKSTERNAL TERHADAP MINAT BERWIRAUSAHA MAHASISWA JURUSAN AKUNTANSI NON REGULER Made Ayu Pratiwi Utami; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 20 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

Jumlah pengangguran di Indonesia semakin hari semakin meningkat. Pengangguran merupakan salah satu permasalahan yang sampai saat ini belum bisa diatasi oleh pemerintah tingkat nasional pada umumnya dan tingkat daerah pada khususnya. Fenomena pengangguran yang terjadi dewasa ini adalah pengangguran intelektual (terdidik). Akibat banyaknya pengangguran baik di berbagai jurusan mencerminkan bahwa dengan mendapatkan gelar sarjana tidak menjamin seseorang akan mendapatkan pekerjaan yang diinginkan, sehingga berwirausaha menjadi solusi untuk mengatasi pengangguran. Penelitian ini dilakukan untuk mengetahui pengaruh motivasi internal yang terdiri dari ekspektasi pendapatan dan toleransi atas risiko, dan motivasi eksternal yang terdiri dari lingkungan keluarga, kesiapan instrumentasi, dan pendidikan kewirausahaan terhadap minat berwirausaha mahasiswa jurusan akuntansi non reguler FEB Udayana. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi non reguler FEB Udayana. Metode penentuan sampel pada penelitian ini menggunakan teknik sampling jenuh. Sampel dalam penelitian ini adalah mahasiswa jurusan akuntansi non reguler FEB Udayana angkatan 2013 yang berjumlah 170 orang. Metode pengumpulan data yang digunakan adalah dengan metode angket berupa kuesioner. Teknik analisis data yang digunakan adalah uji asumsi klasik dan analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa motivasi internal yang meliputi ekspektasi pendapatan, dan toleransi atas risiko, dan motivasi eksternal yang meliputi lingkungan keluarga, kesiapan instrumentasi, serta pendidikan kewirausahaan berpengaruh positif terhadap minat berwirausaha mahasiswa jurusan akuntansi non reguler.

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