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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
 1   2   3 
Search results for , issue "Vol 22 No 2 (2018)" : 30 Documents clear
Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi Devy Kusuma Cendana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p12

Abstract

Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role conflict and unclear role in performing his duties or role as an auditor so that the resulting performance tends to be better. This study aims to prove empirical evidence of the influence of pera conflict and unclear role on the performance of auditors and the role of emotional quotient in moderating the influence of role conflict and unclear role on the performance of auditors. This research was conducted at Public Accounting Firm in Bali with survey method using questionnaire instrument. The sample size of 72 respondents using the method of determining the saturated samples, and the questionnaire that can be analyzed by 43 analysis shows that role conflict negatively affect the auditor's performance, unclear role negatively affect the auditor's performance, emotional quotient weaken the influence of role conflict on auditor performance, and emotional quotient weakens the influence of unclear role on the auditor's performance. Keywords: Auditor performance, role conflict, role ambiguity, emotional quotient
Pengaruh Employee Stock Option Plan pada Kinerja Perusahaan dan Implikasinya pada Return Saham Ricci Nurly Trisna; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p01

Abstract

ESOP is a program to give employee a chance to have company stock. In order to increase performance. The increasing employee performace, it’s can increasing company performance too. This study aims is for knowing the effect Employee Stock Option Plan on company performance and the implications on stock return. The total sample as much as 34 company, with method is purposive sampling. The data analysis technique be use is multiple linier regression. First hypothesis testing results is ESOP have positive effect to company performance. The second hypothesis testing results show that ESOP have positive effect to stock returns. The third hypothesis testing results show that company performance have positive effect to stock returns. The fourth hypothesis testing result show that company performance partially have significant effect to stock returns. Keywords: ESOP, Company Performace, Stock Returns
Pengaruh Pertumbuhan Ekonomi dan Inflasi Pada Penerimaan PPN (Studi Kasus Pada Kantor Pelayanan Pajak Se-Bali) Putu Vilia Puspitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p26

Abstract

Value Added Taxis one of the second largest tax revenue of the tax system. This studyaims to determineand test empirically the influenceof economic growth and inflation to the revenue valueaddedtax. ThisresearchwasconductedatTaxOffice of Bali during the period 2012-2016. The number of samples under study 8 Tax Office. The methodofdetermining thesample using non probability sampling method withsaturatedsampling technique, that is the entire population is sampled. Data collectionwas donethrough documentation. The analysistechniqueused is multiple linear regression analysis. Basedontheresultsof theanalysis,concludedthat economic growth has apositive effectonvalue added tax revenue. Inflation has no effect on the revenue of value addedtax. Keyword: Economic growth, inflation, value added tax.
Penilaian Kinerja Berbasis Value For Money dan Sistem Online Atas Penerimaan Pendapatan Asli Daerah Kabupaten Badung Ida Ayu Diah Kencana Dewi; Wayan Suartana
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p17

Abstract

The purpose of this study is to know and analyze the performance of Regional Revenue Agency of Badung Regency in 2012 - 2016 in fulfilling the criteria of value for money, as well as whether there is a difference of revenue of the original revenue of Badung regency before and after using the local tax system online. Technique of collecting data of this research is interview and documentation. The type of data of this research is quantitative data covering the financial report data for the period of 2009 - 2016 and qualitative data which include historical data, vision of mission, and organization structure of Regional Revenue Agency of Badung Regency. Data analysis used in this research is comparative descriptive analysis related value for money and paired sample t-test. Bapenda performance of Badung Regency by using the concept of value for money is good, because it has met the criteria in terms of economy, efficiency and effectiveness. Bapenda performance of Badung Regency by using online system is categorized as good performance, it can be seen from result of paired sample t-test which produce significant value. Keywords: Performance measurement, value for money, online tax system area
Budaya Organisasi Memediasi Kualitas Penerapan Sistem Informasi Akuntansi dan Kepercayaan Teknologi Informasi Pada Kinerja Karyawan Luh Ayu Regita Pratami; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p08

Abstract

Computer-based accounting information system is important to be applied in BPR to produce information in the form of relevant, accurate and timely financial report. Sustainability and success of an organization can be seen from the performance dimilliki by employees. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable way. Organizations need to pay attention to factors that have an effect on employee performance. This study aims to determine the Effect of Quality of Accounting Information System Application and Trust of Information Technology on Employee Performance with Organizational Culture as Variable Mediasi.Teknik determination of the sample used is the technique of non probability sampling with purposive sampling method so that obtained sample of 90 samples. The data was collected by using survey method, which is distributing questionnaires to BPR employees in Gianyar Regency. The analysis technique used in this research is path analysis. The results showed that the quality of SIA application and IT trust influenced the organizational culture in BPR Kabupaten Gianyar. Organizational culture, Quality of SIA implementation and IT Trust influence on employee performance in BPR Kabupaten Gianyar. The quality of SIA implementation and IT belief through organizational culture has an effect on employee performance in Rural Bank of Gianyar. The results of this study can be used by subsequent researchers, as research materials in the field of science of organizational behavior or similar science. Keywords: Quality of accounting information system, it trust, employee performance, organizational culture
Pengaruh Profitabilitas Pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi Ni Putu Dewi Ariasih; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p29

Abstract

The purpose of this study is to analyze the effect of profitability on corporate value with Corporate Social Responsibility as a moderation variable. This research was conducted at the Manufacturing company registered by BEI in 2014-2016. The sampling method used is purposive sampling. Number of companies that meet the criteria is 78 companies that have related data mengai variables used. Data collection was done by non participant observation method. Technique Data analysis used is test of Moderated Regression Analysis (MRA). Based on the result of research, show that profitability have a significant positive effect to company value, Corporate Social Responsibility able to moderate the influence of profitability at company value. The study also found that Corporate Social Responsibility weakens the effect of profitability on corporate value. Keywords: Profitability, Corporate Value, Corporate Social Responsibility
Pengaruh Kemampuan Teknik Personal, Pelatihan dan Pendidikan terhadap Efektivitas Penggunaan SIA Pada Rumah Sakit Tellycia Ruth Turnip; I Made Sadha Suardhika
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p22

Abstract

The purpose of this study is to determine the effect of personal technical skills, training and education on the effectiveness of the use of accounting information systems. The population in this study were 9 hospitals in Badung regency and 9 samples of hospital determined by saturated sample method. Respondents in this study amounted to 63 employees. Data collection was done by interview and questionnaire. Data analysis technique used is with multiple linear regression.The results of this study indicate that the variable of personal technique ability has a significant positive effect on the effectiveness of the use of accounting information system, this means that if the high personal technique skills then the effectiveness of the use of accounting information system will be high, and training and education variables significant positive effect on the effectiveness of the use of accounting information system , this means that the more employees participate in training and education then the effectiveness of the use of accounting information systems will increase. Keywords: Ability of personal technique, training and education, effectiveness of accounting information system usage.
Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu Pada Kesalahan Akuntansi I Gusti Agung Gde Dennyningrat; I D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p13

Abstract

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government. Keywords: internal control system, individual morality, accounting error
Anteseden Ketepatwaktuan Publikasi Laporan Keuangan dengan Financial Distress sebagai Pemoderasi Ayu Ratih Kusumadewi Sastrawan; I Nyoman Badera
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p04

Abstract

The purpose of this study was to determine the effect of going concern audit opinion and auditor switching on the timeliness of the publication of the financial statements, as well as financial distress as a moderating influence going concern audit opinion and auditor switching on the timeliness of the publication of the financial statements.This research was conducted in companies listed on the Indonesian Stock Exchange (BEI) of the year 2012-2016. Samples taken as many as 82 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is logistic regression and Moderated Regression Analysis (MRA). Analysis results showed that companies that get a going concern audit opinion or do auditor switching negatively affect the timeliness of the publication of the financial statements. Financial distress was not able to moderate the relationship between concern audit opinion with the timeliness of the publication of the financial statements, but able to moderate or reinforce negative effect relationship between the auditor switching to the timeliness of the publication of the financial statements. Keywords: Timeliness Publication of Financial Statements, Going Concern Audit Opinion, Auditor Switching, Financial Distress
Pengaruh Profitabilitas pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Intervening A. A. Ayu Tisna Wulandewi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p27

Abstract

This study aims to obtain empirical evidence on the influence of profitability on corporate value with corporate social responsibility (CSR) as intervening variable. This research is conducted on mining companies listed on Indonesia Stock Exchange 2014- 2016. Sample determination method used is to use purposive sampling technique. The number of companies that meet the criteria is 14 companies with the number of 42 observations. Data collection was done by non participant observation method. Technique Analysis of data used is Path Analysis (Path Analysis). The result of testing in this study shows that profitability variables have a positive effect on firm value. While the CSR variable has no effect on firm value. Profitability variables have a positive effect on CSR disclosure. In this research, CSR's role is not found to mediate the effect of profitability on firm value. Keywords: Profitability, corporate social responsibility, corporate value

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