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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 3 (2018)" : 30 Documents clear
Pengaruh Pemberian Employee Stock Option Program Terhadap Kinerja Perusahaan dengan Struktur Modal Sebagai Variabel Moderasi Gita Apsari Dewi; Gayatri Gayatri
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p08

Abstract

Company performance is an important aspect seen by investors. The existence of the Employee Stock Option Program can enhance employees’s sense of belonging, which has an impact on improving the company's performance. The company needs additional funds from the creditor that is the capital structure. This may affect the giving of the Employee Stock Option Program. This study aims to obtain empirical evidence on the influence of capital structure in moderating the giving of Employee Stock Option Program to company performance. The sample used were 66 observations. The method of determining the sample using purposive sampling. Data analysis technique using Moderated Regression Analysis. The results showed that the capital structure was able to moderate the giving of Employee Stock Option Program to the performance of the company. Keywords: Employee stock option, program, company performance, capital structure.
Faktor-Faktor yang Memengaruhi Intensitas Perilaku dalam Penggunaan E-Filing Pada Wajib Pajak Orang Pribadi Putu Dessy Kurnia Dewi; Naniek Noviari
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p27

Abstract

This study aims to determine the intensity of behavior in the use of e-filing in Badungregency, measured through the perception of usability, perception of ease, security andconfidentiality, preparedness of taxpayer information technology, and experience. Theintensity of behavior in the use of e-filing is desire to use e-filing and reuse it in the future.This research was in Badung regency. The number of samples as 100 taxpayers personalusers e-filing. The method of the sample using purposive sampling, the technique ofdetermining the sample by using certain criteria that have been determined in accordancewith the purpose of study. Data collection was questionnaires. The analysis technique usedis multiple linear regression analysis. Based on the results concluded that the perception ofusability, perception of ease, security and confidentiality, readiness of taxpayer informationtechnology influential, and experience positively affect the intensity of e-filing userbehavior.Keyword : Intensity of behavior, e-filing, individual taxpayer, Annual SPT.
Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan I Made Adhi Wirayana; I Putu Sudana
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p18

Abstract

This study aims to obtain empirical evidences concerning on the influence of ownership concentration and board of commissioner’s competence on earnings management. This research was undertaken on banking companies registered in Indonesian Stock Exchange from 2010 to 2015. Sampling method used was purposive sampling technique. There are 30 companies as data sample with total 180 observation. The data was accumulated with documentation method. Multiple linear regression test technique was used in analyzing the data. The finding of this study shows that institutional ownership has positive influence on earnings management while managerial ownership does not have any influence. Both board of commissioner’s competence of specifically business fields and corporate governance has negative influence on earnings management while Board of commissioner competency in accounting fields does not have any influence. Keywords: ownership concentration, competence, Earnings Management.
The Effect Of Credit Growth On Profitability With Credit Turnover Rate As Moderator Variable At Lpd In Kecamatan Kediri Period 2013-2016 A.A. Ngr. Manik Yuda Pramartha; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p05

Abstract

LPD health level is an important indicator, and will be able to cultivate public confidence, so people feel safe to save money in LPD either in the form of savings and deposits. This research is a kind of explanatory research that is research that analyze the relationship between one variable with other variable or how a variable influence other variable. Data analysis method used is descriptive method and quantitative method consist of classical assumption test, multiple linear regression test, hypothesis test consist of F-test and t-test, and test of coefficient of determination. Work on data analysis method using SPSS 16.0 for Windows. The data used are primary and secondary data. This research uses 14 LPD as research sample. The results showed that Credit Growth has positive and significant impact on Profitability, Credit rotation rate does not significantly affect Profitability and credit rotation rate does not moderate credit growth to profitability. Keywords: Rate credit turnover, credit growth, profitability.
Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi Putu Nirmala Chandra Devi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p23

Abstract

Getting maximum firm value, can be achieved by tax aggressiveness. However, this tax aggressiveness is could lead to agency conflicts between the manager and shareholders. Firm size is expected to minimize agency conflicts that occur and can increase the value of the firm. This study aims to obtain empirical evidence about the influence of tax aggressiveness on firm value and the role of firm size in moderating the influence of tax aggressiveness on firm value. This research was conducted at property and real estate company which listed in Indonesian Stock Exchange in 2012-2016 using non probability sampling method with purposive sampling as sample selection method. The number of samples is 65 samples. Data analysis technique used is Moderated Regression Analysis (MRA). The result of this analysis is tax aggressiveness negatively affect of the firm value and the firm size weakens the influence of tax aggressiveness on the firm value. Keywords: firm value, tax aggressiveness, firm size
Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance I Made Aditya Nugrahitha; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p14

Abstract

Tax Avoidance is an attempt to avoid taxes by using loopholes in the government tax regulations.This study is proposed to determine the relationship between profitability, leverage, corporategovernance, and executive character on tax avoidance. Tax avoidance measurement in thisresearch uses cash effective tax rate (CETR). CETR in question is cash used for financing the taxexpense divided by profit before tax. The research was conducted on companies incorporated inthe Corporate Governance Forum of Indonesia which was included in the rating of CorporateGovernance Perception Index (CGPI) and Indonesia Stock Exchange from 2011 to 2015 period.The number of samples obtained is 40 companies using purposive sampling. Multiple linearregression used as a technique in data analysis in this research. The results shows that profitabilitydoes not affect tax avoidance, leverage, corporate governance and executive character has apositive effect on tax avoidance.Keywords: tax avoidance, profitability, leverage, corporate governance, executive character.
Pengaruh Due Professional Care, Akuntabilitas, dan Kecerdasan Emosional Pada Kualitas Audit dengan Reward Sebagai Pemoderasi Putu Kemala Vidyantari; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p28

Abstract

This study aimed to get empirical evidence rewards as the moderating influence ofdue professional care, accountability, and emotional intelligence on audit quality.The sample is all the auditors who work in KAP province of Bali. The samplingmethod by using nonprobability sampling with saturated sample technique and thetotal is 47 auditor. Data was collected by questionnaire with survey technique anddata analysis technique is Moderated Regression Analysis (MRA). The results of theanalysis show that rewards strengthen the influence of due care professional,accountability, and emotional intelligence on audit quality. Ifdue care professional,accountability, and emotional intelligence increases then audit quality level getshigher and better with the supporteof reward.Keywords: Audit quality, due professional care, accountability, emotional intelligence, reward
Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan pada Nilai Perusahaan Ni Kadek Dona Puspita Dewi; I Made Mertha
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p19

Abstract

This study is aimed to find empirical evidence concerning the effect of profitability andcompany size on the company value in which social responsibility disclosure is used as themoderating variables. This study was conducted on the food and beverage companies whichwere listed in Indonesian Stock Exchange during 2013-2016 periods. There are 11companies used as the sample by using purposive sampling method. Non-participantmethod was used as the method of collecting data while Moderated Regression Analysistechnique was used as the technique of analyzing data. Based on the analysis, it was foundthat both profitability and company size brought positive effect on the company value.Social responsibility disclosure weakened the effect of profitability on the company value.Meanwhile, it strengthened the effect caused by the company size.Keywords: Profitability, company size, social responsibility disclosure, company value
Pengaruh Kapitalisasi Pasar pada Manajemen Laba dengan Dewan Komisaris Independen dan Kualitas Auditor Sebagai Pemoderasi Ida Ayu Widya Puspitasari; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p10

Abstract

Management performance based on profit tends to pay more attention on earning profit. it makes management can do earnings management as a result of agency problems. The driving factor of earnings management is market capitalization. Improvements on company management such as independent board of commissioners and auditor quality are necessary to suppress such earnings management.The sample of this research are property and real estate sub sector in Indonesia Stock Exchange period 2012-2016 based on purposive sampling method with total 126 observation. Data collection obtained by non participant observation method. Analysis method in this research is Moderated Regression Analysis.The results of the analysis shows that market capitalization has no effect on earnings management. Furthermore, independent board of commissioners and auditor quality is not able to moderate the relationship. It shows that size of market capitalization and application of internal and external controls do not affect the occurrence of earnings management. Keywords: Earning management, market capitalization, independent board, auditor quality
Pengaruh Desentralisasi Fiskal, Belanja Modal, dan Investasi Swasta Terhadap Indeks Pembangunan Manusia I Made Aditya Pramartha; A. A.Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p30

Abstract

The purpose of this study is to prove empirically about the effects of fiscal decentralization,capitalexpenditure, and private investment on the human development index. This researchwas conducted in all regencies / cities in Bali Province. The population used was all of thedata on Region Budget Realization Report and Human Development Index in all regencies/ cities in Bali Province in 2011-2016. The sampling method used was saturation.Theresearch data was processed using multiple linear regression analysis technique. Theresults of this study proves empirically that fiscal decentralization and private investmenthad a significant positive effect on Human Development Index. Capital expenditure did nothave an effect on Human Development Index.Keywords: Fiscal decentralization, capital expenditure, private investment, human development inde

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