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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 21 No 1 (2017)" : 30 Documents clear
PENGARUH MOTIVASI, BIAYA PENDIDIKAN DAN LAMA PENDIDIKAN PADA MINAT MAHASISWA AKUNTANSI MENGIKUTI PPAK Mayma Berlinasari; Adi Erawati
E-Jurnal Akuntansi Vol 21 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

Accounting Profession Education (PPAk) is very important for students majoring in accounting, because PPAk can contribute to being a professional accountant. This study aims to determine the effect of motivation quality, career motivation, economic motivation, education cost and long education on interest accounting student following the accounting profession education (empirical study on accounting students s1 program Faculty of Economics and Business, University Udayana). The sample was 65 respondents to the sampling method used nonprobality sampling with purposive sampling technique. Data collection methods used were questionnaires. Data analysis technique used is multiple linear regression analysis to test the hypothesis. Based on the results of the analysis can be concluded that the motivation variable quality, career motivation and positive influence on economic motivation of student interest in accounting follows the Accounting Profession while variable tuition fees and length of education negatively affect the interests of accounting students to follow Accounting Profession.
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA Ida Ayu Jayatri Pramesti; I Gst. Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 21 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

Changes of information on the net profit of a company through various means will provide sufficient impact effect on the follow-up information users of such earnings, one way to perform earnings management (earnings mangement). The purpose of this study was to determine the effect of several variables expected to affect earnings management, including the asymmetry of information, leverage, and managerial ownership. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2011-2015 period. The samples used as many as 33 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant. The analysis technique used is the technique of multiple linear regression analysis with IBM SPSS 19. The results showed that the asymmetry of information and leverage positive effect on earnings management, while managerial ownership negative effect on earnings management.
BIAYA PENDIDIKAN SEBAGAI PEMODERASI PENGARUH MOTIVASI KARIR DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Krisnadi Wira Suyasa; Anak Agung Widanaputra
E-Jurnal Akuntansi Vol 21 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

Pendidikan Profesi Akuntansi (PPAk) adalah jenis pendidikan tinggi setelah program sarjana yang didirikan untuk menghasilkan akuntan yang profesional. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi karir dan motivasi ekonomi terhadap minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi dan bagaimana biaya pendidikan dapat memengaruhi hubungan motivasi karir dan motivasi ekonomi terhadap minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi. Penelitian ini dilakukan di Fakultas Ekonomi dan Bisnis Universitas Udayana dengan menggunakan tehnik kuesioner sebagai metode pengumpulan datanya. Jumlah populasi sebanyak 79 orang mahasiswa akuntansi program non reguler angkatan 2013 dan 2014 dengan menggunakan metode penentuan sampel purposive sampling. Teknik analisis yang digunakan yaitu moderated regression analysis (MRA). Berdasarkan hasil penelitian yang dilakukan diketahui bahwa semakin tinggi motivasi karir maka semakin tinggi minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi, terutama jika biayanya rendah. Semakin tinggi motivasi karir maka semakin tinggi minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi, tanpa dipengaruhi oleh biaya pendidikan.
PENGUNGKAPAN PELAPORAN KEUANGAN MELALUI WEBSITE DAN FAKTOR-FAKTOR YANG MEMEGARUHI I Gusti Putu Adi Diatmika; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 21 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

Developments in the field of information technology affect companies in running a business, one of them by utilizing the internet media. The rapid development of the internet creates a new way for companies to facilitate communication with investors. The use of the Internet as a medium of information disclosure will facilitate investors in obtaining company information. Investors can obtain the required information by looking at the information presented on the company's website pages. This study was conducted with the aim to determine the effect of firm size, profitability, leverage, auditor reputation, public ownership, and new share offerings to the disclosure of financial reporting through the website. The sample in this study used 81 non-financial companies listed on the Indonesia Stock Exchange in 2015. Determination of the number of samples using proportional stratified random sampling method, then grouped by type of industry. This study uses secondary data in the form of annual reports of companies listing on the Indonesia Stock Exchange until 2015 as well as observation of the company website. Methods of data analysis using multiple linear regression. The results show only company size, leverage and new share offerings that significantly influence the disclosure of financial reporting through the website. Variable profitability, auditor reputation and public ownership have no significant effect on financial report disclosure through website.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, FAKTOR SOSIAL, DAN KONDISI YANG MEMFASILITASI TERHADAP MINAT PENGGUNAAN E-FILING Sang Ayu Putu Syaninditha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 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

E-filing is the modernization of the tax administration system in Indonesia to facilitate taxpayers in submitting his notice electronically conducted through an online system in real time. This study aims to determine effect the perception of usefulness, perceived ease, social factors and conditions that facilitate the interest of the behavior of individual taxpayers in the use e-filing by applying the model of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This research was conducted at the Tax Office (KPP) Pratama Gianyar. This study uses Slovin formula for determining the total sample of 100 individual taxpayers with accidental sampling method. Data collected through questionnaires. The analysis technique used is multiple linear regression. The results showed that perceptions of usefulness, perceived ease, social factors and conditions that facilitate joint significant positive effect on interest the behavior of individual taxpayers in the use of e-filing.
Pengaruh Audit tenure dan Ukuran Perusahaan Klien terhadap Audit Delay dengan Financial Distress sebagai Pemoderasi Putu Intan Wulandari; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 21 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

Audit delay merupakan suatu masalah yang paling sering dihadapi oleh suatu perusahaan. Audit delay ialah jangka waktu yang diperlukan oleh auditor untuk melaksanakan audit atas laporan keuangan dari tanggal penutupan tahun buku sampai dengan tanggal diterbitkan laporan keuangan audit. Beberapa indikator yang diindikasikan dapat memengaruhi audit delay adalah audit tenure dan ukuran perusahaan. Financial distress merupakan indikasi bahwa perusahaan yang mengalami kesulitan keuangan sampai batas waktu tertentu memperkuat risiko audit sehingga dapat berdampak pada keterlambatan diterbitkannya laporan keuangan auditan. Tujuan penelitian ini adalah untuk menguji ada atau tidaknya pengaruh antara audit tenure dan ukuran perusahaan klien terhadap audit delay dengan financial distress sebagai pemoderasi. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia pada periode tahun 2012-2015. Pemilihan sampel menggunakan purposive sampling dengan jumlah sampel 332 sampel. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil analisis yang diperoleh menunjukan bahwa audit tenure berpengaruh positif pada audit delay, ukuran perusahaan klien berpengaruh negatif pada audit delay, financial distress berpengaruh negatif terhadap audit delay, financial distress tidak mampu memoderasi pengaruh audit tenure pada audit delay dan financial distress mampu memperlemah pengaruh ukuran perusahaan klien pada audit delay. Kata Kunci: Audit Delay, Audit Tenure, Ukuran Perusahaan Klien, Financial Distress.
UKURAN KAP MEMODERASI PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN KLIEN PADA AUDIT REPORT LAG Krismayanti Sugita; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 21 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 examine  whether there is any influence between  financial distress and the size of the  company's clients on audit report lag  with firm size as a moderating. The  sample used in this study is a mining company listed on the   Indonesia Stock Exchange with a span of   years   from 2013  to  2015. The  sample  selection  using  purposive sampling method. Data analysis technique used is the  logistic regression analysis  for  hypothesis 1   and  2, and  Moderated  Regression  Analysis (MRA) for hypothesis 3 and 4. The results of the analysis showed that the negative impact  of  financial  distress on the audit report lag. The size of the client  companies have   negative   effect on the audit report lag. Firm size is not able to   strengthen or weaken the   effect of financial distress and the size of the company's clients on audit report lag.
PENGARUH INFORMASI FUNDAMENTAL PADA NILAI INTRINSIK SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO Ayu Wulandari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 21 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

Investor melakukan evaluasi dan analisis terhadap faktor yang dapat mempengaruhi nilai intrinsik dari harga saham perusahaan menggunakan salah satu metode analisis fundamental dengan pendekatan Price Earning Ratio (PER). Tujuan penelitian ini adalah untuk mendapatkan bukti empiris pengaruh ukuran perusahaan, pertumbuhan penjualan, struktur modal, dan kebijakan dividen pada nilai intrinsik saham. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Jumlah Sampel 16 perusahaan dalam 4 tahun pengamatan diperoleh 64 total pengamatan dengan teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa ukuran perusahaan, struktur modal, dan kebijakan dividen berpengaruh positif pada nilai intrinsik saham, sedangkan pertumbuhan penjualan tidak berpengaruh pada nilai intriksik saham. Berdasarkan uji koefisien determinasi, nilai R2 diperoleh nilai 0,342 artinya besar pengaruh variabel independen pada kebijakan dividen dapat diterangkan oleh model persamaan ini sebesar 34,2%. Sedangkan sisanya sebesar 65,8% dipengaruhi oleh faktor lain. Kata Kunci: Ukuran Perusahaan, Pertumbuhan Penjualan, Struktur Modal, Kebijakan Dividen, Price Earning Ratio.
PENGARUH SUSTAINABILITY REPORT PADA REAKSI PASAR DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL KONTROL Made Surya Wijaya; I Putu Sudana
E-Jurnal Akuntansi Vol 21 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

Tujuan penelitian ini adalah untuk mengetahui pengaruh intensitas pengungkapan dalam sustainability report pada reaksi pasar yang diproksikan dengan return saham dan volume perdagangan saham dengan kinerja keuangan perusahaan sebagai variabel kontrol yang diproksikan dengan DER dan ROA. Jumlah sampel penelitian ini adalah 48 perusahaan dari tiga tahun periode pengamatan 2014-2016. Pengujian Hipotesis dilakukan dengan teknik analisis regresi linier berganda. Penelitian ini menyimpulkan bahwa intensitas pengungkapan dalam sustainability report tidak berpengaruh pada return saham namun berpengaruh positif pada volume perdagangan saham. Variabel kontrol DER tidak berpengaruh pada return saham dan volume perdagangan saham. Variabel kontrol ROA berpengaruh positif pada return saham dan volume perdagangan saham. Bentuk reaksi pasar yang tidak berpengaruh pada return saham namun berpengaruh pada volume perdagangan saham mengindikasikan terdapat mixed persepsi diantara investor terkait pengungkapan sustainability report. Kata kunci: sustainability report, return saham, volume perdagangan saham, debt to equity ratio, return on assets.
PENGARUH TEKNOLOGI INFORMASI DAN INSENTIF PADA KINERJA INDIVIDU DIMODERASI PELATIHAN DAN PENGALAMAN KERJA I Made Wahyu Artana; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 21 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 productivity of individual performance in government agencies is very important to note. Especially if there is a paradox productifity phenomenon that is expensive investment but produces a low rate of return. Regional Revenue Agency of Badung Regency is required to improve individual performance in local financial management process by applying progress in information technology, incentives, training, work experience and improvement of human resource performance. So it is able to achieve maximum work target in the absorption of local revenue in Badung regency. This study aims to test and provide empirical evidence of variables that are able to strengthen the positive influence of information technology and incentives on individual performance, that is by adding training and work experience as a moderating variable. This study was conducted on the users of information technology in the Regional Revenue Agency of Badung Regency. With the number of sample used counted 60 people by using purposive sampling technique. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderating Regression Analysis (MRA). Based on the results of the analysis found that information technology and incentives have a positive effect on individual performance. Training variables and work experience are largely able to reinforce the positive influence of information technology and incentives on individual performance. Only the influence of incentives on individual performance is moderated by rejected work experience. Keywords: Information Technology, Incentives, Training, Work Experience, Individual Performance

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