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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 24 No 3 (2018)" : 30 Documents clear
Pengaruh Budaya Organisasi, Independensi, Objektivitas, Akuntabilitas, dan Pengalaman Kerja Pada Kinerja Pengawas LPD Kadek Pipit Winarsih; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 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.v24.i03.p20

Abstract

The purpose of this research was to determine the effect of organizational culture, independence, objectivity, accountability, and work experiencein supervisory performance LPD in the Tampaksiring district Gianyar regency. The population of the research is the LPD that is still operating in the whole of Tampaksiring distric Gianyar regency. The sampling technique that used in this research is purposive sampling. Sample criteria used are LPD supervisors in Tampaksiring Distric who have occupied positions at least two years. The sample used in this reasearch is 32 LPD with total 96 of respondents. The research shows indpendensi and objectivity have a positive influence and no significant effect to the supervisory performance. In partially, accountability and work experience have significant and positive influence to the supervisory performance. However the organizational culture partially has negative influence and no significant effect to the supervisory performance LPD. Keywords : supervisor, performance, organizationalculture, independence, objectivity, accountability, and work experience
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Luh Putri Wedayanti; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 24 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.v24.i03.p25

Abstract

This study aims to determine the effect of firm size in moderating the CSR disclosure relationship on firm value. This research takes object in mining company and use period for 3 year that is from year 2014-2016. The research method used in this research is associative research causality. The type of data used in this study is quantitative data. Determination of the sample in this study using nonprobability sampling method with purposive sampling technique. There are 21 mining companies that meet the criteria as sample. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the result of research, show that firm size as a moderating variable can strengthen the influence of CSR disclosure on company value. That is, the larger the size of the company and the more CSR corporate disclosure then it can increase the value of the company. Keywords: CSR disclosure, firm size, firm value
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK PERKREDITAN RAKYAT (BPR) DI KOTA DENPASAR Ida Bagus Gede Agastya Mahardika; I Made Sadha Suardhika
E-Jurnal Akuntansi Vol 24 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.v24.i03.p16

Abstract

This study aims to determine the influence of user involvement in the development of information systems, the ability of personal techniques users of information systems, top management support, formalization of information systems development, training and education programs, the existence of the information system board of directors, and the location of the department of the system on the performance of accounting information systems as measured by user satisfaction of the system. The population in this research is 13 Rural Banks in Denpasar City. The sample was determined by purposive sampling method, and got 76 employees as the respondents. Data were collected by questionnaire method. The analysis technique used is multiple linear regression analysis. Based on the analysis of 76 respondents it is known that the seven variables have positive and significant effect on the performance of accounting information system at BPR in Denpasar City. Keywords: Information Technology, Accounting Information System, Rural Bank
Opini Auditor Dan Solvabilitas Sebagai Pemoderasi Pengaruh Profitabilitas Terhadap Audit Delay I Gede Ari Dewanto; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 24 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.v24.i03.p06

Abstract

Audit delay is the time required by the auditor to generate audit reports on the performance of a company's financial statements. The purpose of this study is to obtain empirical evidence about auditor opinion and solvency as a moderator of profitability effect on audit delay. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a period of research in 2013-2015. The method of determining the sample in this study using purposive sampling method with a sample of 165 manufacturing companies during the period 2013-2015 that already meet the criteria for determining the sample. Data analysis technique applied in this research is test of absolute difference value. The results showed that Profitability had a significant negative effect on audit delay. Auditor opinion strengthens the negative effect of profitability on audit delay. Solvency weakens the negative effect of profitability on audit delay. Keywords: Audit Delay, Profitability, Auditor Opinion, Solvency.
Pengaruh Struktur Aset, Profitabilitas, Operating Leverage Dan Likuiditas Terhadap Struktur Modal Perusahaan Consumer Goods di BEI I Komang Yusa Dharmadi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 24 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.v24.i03.p08

Abstract

Capital structure is counter balance between capital eksternal (long-range) with the self capital. The purpose of this study to determine the effect of asset structure, profitability, operating leverage and likuiditas to capital structure. The measurement this study of capital structure use the long term debt to equity ratio (LTDER). Excelsior mount the presentase LTDER indication that excelsior of debt composition compared to a equity of a company. The study focussed at consumer goods company enlisted in Effect Exchange Indonesia (BEI) Period 2010-2014. Perception amount as much 100 sampel research obtained with the method of nonprobability sampling with the technique of purposive sampling. Analysis technique used in this study is multiple linear regression analysis. The result showed that asset structure and liquidty have a positive effect to capital structure, profitability and operating leverage have a negativity effect to capital structure. Keyword: Capital structure, asset structure, profitability, operating leverage, and liquidity
Pengaruh Pertumbuhan Kredit Terhadap Tingkat Kesehatan Koperasi Dengan Tingkat Perputaran Kredit Sebagai Variabel Pemoderasi Kunigunde Viktoriana Radung; I Gede Juliarsa
E-Jurnal Akuntansi Vol 24 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.v24.i03.p30

Abstract

Pertumbuhan perekonomian suatu negara sangat erat kaitannya dengan peranan lembaga keuangan, dimana lembaga keuangan berperan sebagai perantara bagi masyarakat yang meyimpan uang dengan masyarakat yang membutuhkan uang. Setiap pemerintahan di dunia selalu memiliki tujuan untuk memajukan dan mengembangkan perekonomiannya agar taraf hidup bangsa dan kesejahteraan masyarakatnya dapat meningkat. Penelitian ini dilakukan di Koperasi Serba Usaha Kuta Mimba dengan menggunakan data laporan keuangan dari tahun 2010-2012. Populasi dalam penelitian ini adalah koperasi kuta mimba. pada penelitian ini tidak adanya istilah sampel dan metode penentuan sampel karena penelitian ini adalah study kasus. Pengumpulan datanya menggunakan observasi non partisipan. Teknik analisis yang dipakai adalah uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis yang sudah diketahui bahwa pertumbuhan kredit berpengaruh terhadap tingkat kesehatan koperasi, tingkat perputaran kredit berpengaruh terhadap tingkat kesehatan koperasi dan tingkat perputaran kredit memperkuat hubungan antara pertumbuhan kredit dan tingkat kesehatan koperasi.
The Effect Of Service Quality And Amnesty Of Tax On Personal Taxpayer Compliance Listed In Kpp Pratama Badung Selatan Komang Sudaarsa; I Ketut Jati
E-Jurnal Akuntansi Vol 24 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.v24.i03.p03

Abstract

This study aims to prove empirically the influence of service quality and tax amnesty on taxpayer compliance. The population in this study was 2,591 Individual Taxpayers registered in KPP Pratama Badung Selatan who participated in the Tax Amnesty program. The sample of this research is determined by purposive sampling technique, so that there are 100 observations that meet the sample criteria. The research hypothesis was tested using multiple linear regression analysis. The results showed that the variable service quality and tax amnesty have a positive influence on taxpayer compliance. Keywords: service quality, tax amnesty, compliance
Pengaruh Penerapan Good Corporate Governance dan Gaya Kepemimpinan pada Kinerja Keuangan Putu Dewi Arina Pratiwi; I Ketut Budiartha
E-Jurnal Akuntansi Vol 24 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.v24.i03.p22

Abstract

Penerapan prinsip Good Corporate Governance dan Gaya Kepemimpinan diharapkan dapat menghasilkan kinerja keuangan Lemabaga Perkreditan Desa (LPD) yang lebih baik. Prinsip GCG antara lain Transparansi, Akuntabilitas, Responsibilitas, Independensi, dan Kewajaran. Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance dan gaya kepemimpinan pada kinerja keuangan LPD. Penelitian ini menggunakan metode penentuan sampel non probability sampling serta pengumpulan data dengan teknik kuesioner yang disebar ke 35 LPD dan masing-masing diambil tiga responden dalam setiap LPD Se-Kota Denpasar. Teknik analisis yang digunakan adalah regresi linier berganda, dan sebelumnya dilakukan pengujian instrumen dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Berdasarkan hasil pengujian hipotesis diketahui bahwa penerapan Good Corporate Governance berpengaruh positif dan signifikan serta gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja keuangan LPD Se-Kota Denpasar. Kata kunci: good corporate governance, gaya kepemimpinan, lembaga perkreditan desa, return on assets, kinerja keuangan
Pengaruh Leverage dan Profitabilitas pada Pengungkapan Manajemen Risiko I Putu Wahyu Saskara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 24 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.v24.i03.p13

Abstract

Risk is an adherent thing so that information shared by the company hoped to decrease the risk level and uncertainty faced by the stakeholders, therefore effective disclosure was necessary. This research was aimed at obtaining empirical evidence, leverage effect and profitability upon risk management disclosure. Population of this research was all companies registered at LQ45 Index in BEI during 2012-2016 period. Sampling was conducted using nonprobability sampling method with purposive sampling technique. Data were collected using documentation method. Data analysis was conducted using double-regression analysis technique. The result of this research showed that leverage has positive effect upon risk management disclosure, so that the higher the leverage, the wider the risk management disclosure done by the company. Profitability was also discovered to have positive effect upon the risk management disclosure, therefore the higher the profitability, the wider the risk management disclosure. Keywords: stakeholder theory, agency theory, risk management disclosure, leverage, profitability
Persepsi Etis Auditor pada Kantor Akuntan Publik dan Akuntan Pendidik pada Praktik Manajemen Laba Putu Javani Sukma K; I Ketut Sujana
E-Jurnal Akuntansi Vol 24 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.v24.i03.p29

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan persepsi etis auditor pada Kantor Akuntan Publik (KAP) dan akuntan pendidik pada praktik manajemen laba ditinjau dari jenis manipulasi operasional, jenis manipulasi akuntansi, arah manipulasi, materialitas dan kecendrungan manipulasi. Sampel dalam penelitian ini adalah auditor pada Kantor Akuntan Publik (KAP) sebanyak 41 orang dan akuntan pendidik sebanyak 30 orang, dengan jumlah keseluruhan sampel 71 orang. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan teknik analisis yang dilakukan dalam penelitian ini menggunakan teknik analisis Mann Whitney.Hasil penelitian menunjukan terdapat perbedaan persepsi etis antara auditor pada Kantor Akuntan Publik (KAP) dan akuntan pendidik pada praktik manajemen laba berdasarkan jenis manipulasi akuntansi dan arah manipulasi. Sedangkan tidak terdapat perbedaan persepsi etis antara auditor pada Kantor Akuntan Publik (KAP) dan akuntan pendidik pada praktik manajemen laba berdasarkan jenis manipulasi operasional, materialitas dan kecendrungan manipulasi. Kata kunci: Persepsi, Etika, Manajemen Laba, Auditor, Akuntan

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