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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 3 (2017)" : 30 Documents clear
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE INDUSTRI DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE Ida Ayu Putu Oki Yacintya Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 20 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

Environmental disclosure is the disclosure of information relating to the environment in the company's annual report. Environmental Related Research Disclosure is growing rapidly, but still resulted in findings that diverse. This study aims to identify and test the effect of firm size, profitability, industry type, and environmental performance of the environmental disclosure. The population in this study are public corporations non-financial listed on the Indonesia Stock Exchange (BEI) and registered as a participant PROPER years 2012-2015. The sampling method in this study using a nonprobability sampling methods with a purposive sampling technique. The unit of analysis is the company's annual report and list of participant PROPER years 2012-2015, totaling 208 observations. The data analysis method used is multiple linear regression analysis. The results show that firm size, industry type and positive effect on the environmental performance environmental disclosure. However, profitability has no effect on environmental disclosure.
ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIK PADA KUALITAS AUDIT DI PERWAKILAN BADAN PENGAWASAN KEUANGAN PEMBANGUNAN Murtapa -; Ketut Budiarta
E-Jurnal Akuntansi Vol 20 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 penielitian is to analyze the effect of competence, independence and observance of the code of conduct with a quality audit at the Legislative Financial and Development Supervisory Agency (BPKP) of Bali. This research was conducted in BPKP Representative Office of Bali Province. Samples are taken as many as 61 officials Functional Auditor (PFA), with a probability sampling method on condition PFA which has certified auditor and is not on duty outside bali during sampling. Data collected through the questionnaire technique. The analysis technique used is multiple linear regression using SPSS. The analysis showed that there is positive and significant correlation between competence, independence and ethics on audit quality. it means increased competence and to uphold and safeguard the independence and adherence to a code of conduct to maintain the quality of audits produced by the Auditor Functional Officer (PFA).
PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, SKEPTISME PROFESIONAL DAN MOTIVASI PADA KUALITAS AUDIT Ni Made Dian Rossita; I Made Sukartha
E-Jurnal Akuntansi Vol 20 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

Salah satu peran auditor yaitu pemeriksaan audit untuk meyakinkan laporan keuangan yang dihasilkan sesuai standar. Selain itu peranan yang sangat penting sebagai audit pemerintah adalah mewujudkan akuntabilitas dan transparansi pengelolaan keuangan di daerah. Bad governance (buruknya pengelolaan) dan buruknya birokrasi menyebabkan krisis ekonomi terjadi di Indonesia, sehingga kepercayaan masyarakat kepada pemerintah menjadi berkurang. Dalam menumbuhkan dan meningkatkan kepercayaan pemakai informasi laporan keuangan peran auditor netral dan independen sangat dibutuhkan. Temuan pelanggaran mengukur kualitas audit berkaitan dengan pengetahuan dan keahlian auditor, probabilitas untuk menemukan pelanggaran tergantung pada kemampuan teknis auditor. Sehinga auditor yang mempunyai kompetensi, komitmen organisasi , skeptisme profesional, dan motivasi yang tinggi akan menghasilkan laporan audit yang sesuai dan mencerminkan kualitas audit yang baik. Tujuan penelitian ini untuk membuktikan pengaruh kompetensi, komitmen organisasi, skeptisme profesional dan motivasi pada kualitas audit. Kantor BPK RI Perwakilan Provinsi Bali digunakan sebagai tempat penelitian karena BPK merupakan audit pemerintah yang memiliki tugas memeriksa pengelolaan dan tanggung jawab keuangan Negara. Dengan sebanyak 41 auditor sebagai sampel penelitian. Nonprobability sampling digunakan sebagai metode pengambilan sampel. Uji analisis regresi linier berganda digunakan sebagai teknik analisis.Maka diperoleh hasil bahwa variabel kompetensi berpengaruh positif pada kualitas audit, variabel komitmen organisasi berpengaruh positif pada kualitas audit, variabel skeptisme profesional berpengaruh positif pada kualitas audit dan variabel motivasi berpengaruh positif pada kualitas audit. Kata kunci: Kompetensi, Komitmen Organisasi, Skeptisme Profesional, Motivasi, Kualitas Audit
THE EFFECT OF FINANCIAL VARIABLE, NON FINANCIAL AND ECONOMIC MACRO TOWARD UNDERPRICING ON IPO IN BEI Putu Iin Sulistyawati; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 20 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

Underpricing is an initial return which is obtained by investors when the stock price (IPO price) is lower than the prime market share price at the closing day (close price) in secondary market. This study aims to obtain the empirical evidence of the influence of financial leverage, auditor reputation and inflation towards underpricing on the initial public offering in BEI. Non-probality sampling method with purposive sampling technique are used in this study. Data collection method that used is a non-participant observation conducted in the Indonesian Stock Exchange (BEI). The data analysis that used is multiple linear regression analysis. The result of the analysis finds that the financial leverage have positive effect on the IPO underpricing and the auditor's reputation have negative affect on IPO underpricing.
FEE AUDIT MEMODERASI PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS Ni Putu Ari Puryanti Dewi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 20 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 aims to provide empirical evidence about the audit fee moderating effect the quality of audit on earnings management and the cost of equity capital. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The sampling method using purposive sampling method and obtained 46 samples of the company. Data collection method used was non-participant observation method to download data from the official website of the Stock Exchange. Testing the hypothesis in this study using linear regression analysis. Hypothesis testing results show that the variable quality of audit negative effect on earnings management and the cost of equity capital, while the variable audit fee strengthen or as pure moderator effect the quality of audit  on earnings management and the cost of equity capital.
PENGARUH DEBT TO EQUITY RATIO, SIZE, AUDIT COMMITTEE DILIGENCE, DIVIDEND POLICY PADA PRAKTIK MANAJEMEN LABA Putu Shinta Dewanti Rikaputri; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 20 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 aims to determine the effect of the debt to equity ratio, capital structure, size, audit committee diligence, and dividend policy of the earnings management practices. Earnings management practices is the act of raising or lowering the profit with a specific purpose. Data analysis technique used is multiple linear regression analysis. The sample selection using purposive sampling nonprobability technique. Research conducted by F test provides results that five variables have a significant influence on earnings management practices. T test showed variable results debt to equity ratio, capital structure, size, audit committee diligence no significant effect on earnings management practices and dividend policy significant negative effect on earnings management practices.
PENGARUH PENERAPAN GOOD GOVERNANCE DAN TOTAL QUALITY MANAGEMENT PADA KINERJA AUDITOR INTERNAL Ni Kadek Dwi Ariningsih
E-Jurnal Akuntansi Vol 20 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

Companies today require auditing services that have a good work to help conduct inspections and oversee the operations of the company. The purpose of this study was to analyze the influence of good governance and total quality management on the performance of auditors internal.Penelitian was conducted at PT. Simas Multifinance Bali Province with eight offices in 2016 with the number of auditors as many as 39 people as a sample through a saturated sample method. Data was collected by distributing questionnaires to 39 respondents through multiple linear regression analysis. Based on the analysis, the application of good governance and total quality management has a positive influence on the performance of internal auditors at. Simas Multifinance Bali Province. Through t test analysis is known that good governance has a positive effect on the performance of internal auditors at. Simas Multifinance Bali Province. Total quality management has a positive influence on the performance of internal auditors at. Simas Multifinance Bali Province
KEMUDAHAN PENGISIAN SPT, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PADA KEPATUHAN WPOP DI KPP PRATAMA DENPASAR TIMUR I Gede Rudi Juliantara; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 20 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 importance of taxes for financing the country's development demanded taxpayer compliance in order to continue to implement his tax liability that will smooth government activities. Value added tax, knowledge of tax regulations, and the quality of service into the factors that influence taxpayer compliance in tax office on East Denpasar. This study aims to provide empirical of evidence about the effect of the value added tax, knowledge of tax regulations, and the quality of services at the level of an taxpayer. Using 100 with Slovin method. this study using multiple linear regression analysis which is to determine the effect of the independent variable. Results of this study show that value added tax, knowledge of tax regulations, and the quality of service a positive effect on tax compliance intax office on East Denpasar.
PENGARUH EFEKTIVITAS MODAL SENDIRI, LIKUIDITAS, DAN SOLVABILITAS TERHADAP TINGKAT RENTABILITAS PADA KOPERASI I Putu Gede Bagus Hariwangsa; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 20 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 aim of a credit union is to improve the profitability of the cooperative. With the high rate of return that means the cooperative is already working efficiently. So both companies and cooperatives are not just trying to maximize profits but more important is the effort to heighten profitability. Factors that may affect the level of profitability is the effectiveness of its own capital, liquidity and solvency. This study aims to provide empirical evidence about the influence the effectiveness of their own capital, liquidity solvency of the level of profitability. The object of this study is that there are savings and credit cooperatives in Tabanan regency period 2011-2015. The data analysis technique used is multiple linear analysis. Hypothesis testing results show that the variable effectiveness of its own capital and solvency positive and significant impact on the level of profitability, while liquidity levels negatively affect the profitability level.
LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PROFESIONALISME DAN KOMPLEKSITAS TUGAS PADA KINERJA AUDITOR Putu Krisna Gautama; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 20 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

Performance auditors profesionaisme influenced by the level and complexity of the task faced by auditors. This study aims to examine the effect of locus of control as the moderating influence of professionalism and complexity of the task on the performance of auditors in public accounting office in Bali. This research was conducted on a public accounting firm in the area of ??Bali. Methods pengumpulann data using survey method with questionnaire technique, while the method of determining the non-probability sampling method sampelyaitu denganteknik purposive sampling. Data analysis are multiple regression and MRA. The results showed professionalism positive effect on the performance of auditors while the complexity of the task negative effect on the performance of auditors and locus of control able to moderate the influence of professionalism in the performance of auditors and locus of control is not able to moderate the effect of task complexity on the performance of auditors.

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