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P. D'YAN YANIARTHA SUKARTHA
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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 25 No 1 (2018)" : 30 Documents clear
Pengaruh Corporate Social Responsibility Disclosure pada Nilai Perusahaan dengan Kepemilikan Asing Sebagai Variabel Pemoderasi Ida Bagus Teja Permana; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p23

Abstract

Efforts to increase the value of companies in the utilization of existing resources are often not balanced by maintaining the sustainability of existing sources. The development of companies can cause damage to the surrounding environment. Therefore arises awareness to reduce the negative impact caused by the company. Awareness to reduce the negative impact is Corporate-Social Responsibility. The purpose of this study to determine the effect of Corporate Social Responsibility disclosure on the value of companies with foreign ownership as a moderator variable. The method used in this research is nonprobability sampling method that is purposive sampling. Data analysis techniques used to test the hypothesis in this study is Moderated Regression Analysis (MRA). The results of this study indicate that CSR Disclosure has a positive effect on firm value. The results of this study also show that foreign ownership strengthens the disclosure relationship of CSR to firm value. Keywords: Corporate social responsibility disclosure, foreign ownership, corporate value
Pengaruh Motivasi dan Pengetahuan UU No.5 Tahun 2011 Pada Minat Mahasiswa Akuntansi Mengikuti PPAK Putu Ayu Bella Febryanti A; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p14

Abstract

Importance of Accounting Profession Education for accounting students hence required motivation in student to interest to follow Professional Accounting Education. This study aims to obtain empirical evidence on the influence of career motivation, motivation to follow USAP, quality motivation, economic motivation, and knowledge of Law no. 5 Year 2011 on public accountants on the interest of accounting students follow Accounting Profession Education (PPAk). Research respondents are students of non-regular program of class of 2014, Faculty of Economics and Business Universitas Udayana, which is 185 students. The sample is determined using a saturated sample. The method of data collection is by survey. Data were analyzed by multiple linear regression. The result of analysis shows that the higher motivation of career, motivation to follow USAP, motivation of quality, economic motivation hence higher also interest to follow PPAk, and the higher knowledge of accounting student about Law no. 5 Year 2011 hence the higher also the interest of accounting student follow PPAk. Keywords: career motivation, motivation to follow swab, quality motivation, economic motivation, knowledge uu no. 5 about public accountant, accounting student interest follow ppak.
Pengaruh Sosialisasi, Kualitas Pelayanan, Sanksi dan Biaya Kepatuhan Pada Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Komang Ayu Puspita Dewi; I Ketut Jati
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p01

Abstract

Tax compliance is a situation where in accordance with the applicable law must meet the obligations of taxpayers and taxation rights. This research has the goal to test and obtain proof of whether socialization, quality of service, tax penalties, and compliance costs have an impact on the level of tax compliance vehicles. The study was conducted at the Joint Office SAMSAT Klungkung. method Accidental sampling is a method which is used to determine the sample that will be used by the sample size was calculated based on the Slovin formula. Data was collected by interview and disseminate questionnaire to 100 respondents. Multiple Linear Regression analysis is a technique used in this study. This study gives the results of socialization variables, quality of service, and tax penalties have a positive and significant impact on taxpayer compliance motor vehicle, but the variable cost of compliance has a negative effect on the rate of motor vehicle tax compliance. Keywords: Socialization Taxation, Quality of Service, Tax Penalties, Compliance Costs, Compliance Taxpayer
pengaruh kondisi keuangan wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan pada kepatuhan wajib pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur A.A. Gede Wisnu Adhimatra; Naniek Noviari
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p27

Abstract

The purpose of this study was to determine the effect of the financial condition of the taxpayer, the quality of service of the tax authorities, and taxation sanctions on individual taxpayer compliance in the East Denpasar Primary Tax Office. The population in this study were all private taxpayers who were registered and effective in 2016 at the East Denpasar Primary Tax Office. The sample in this study was obtained based on the calculation of sample determination using the Slovin formula, then the number of samples used in this study were as many as 100 samples of WPOP registered as Individual Taxpayers in East Denpasar Tax Office. The data analysis technique used is multiple linear regression analysis. The results showed that the taxpayer's financial condition, the quality of service of the tax authorities, and taxation sanctions had a positive effect on WPOP compliance registered in the East Denpasar Primary KPP. This means that if the taxpayer's financial condition, the service quality of the tax authorities, and tax sanctions on the East Denpasar Primary Tax Service Office are getting better, it will further increase the taxpayer's compliance in paying taxes at the East Denpasar Primary Tax Office. Keywords: financial condition, service quality of tax authorities, tax sanctions, WPOP compliance.
Pengaruh Sosialisasi Perpajakan, Pemahaman Prosedur Perpajakan, Umur, Jenis Pekerjaan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Muhammad Faris Naufal; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p10

Abstract

This study aims to determine the effect of taxation socialization, understanding of tax procedures, age, type of work to the taxpayer compliance of individuals in the Tax Office Pratama Tabanan. Population in this research is all individual taxpayer in Tax Office Primary tabanan. The number of samples used in this study as many as 100 respondents calculated based on Slovin formula with the method of determining the sample is accidental sampling method. The data were collected by using questionnaires. Data analysis technique used is multiple linier regression analysis with dummy variable. The results of this hypothesis testing indicate that the variable of taxation socialization and understanding of tax procedure have a positive effect on taxpayer compliance of individual in Pratama Tabanan Tax Office, while the variable of age and type of work have a negative effect on taxpayer compliance of individual in Tax Office Pratama Tabanan. Keywords: tax socialization, understanding tax procedure, taxpayer compliance
Pengaruh Modal Intelektual Pada Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi Ni Komang Sri Ariyani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p18

Abstract

This study aims to test and provide empirical evidence of the influence of intellectual capital on corporate value with financial performance as a mediation variable. Company value is measured by book value (PBV) and company financial performance is measured by return on equity (ROE). This research was conducted at pharmaceutical sub-company listed on BEI year 2012-2016. The number of samples taken as many as 40 companies, with purposive sampling method. Data collection method in this research is non-participant observation. Data analysis technique used is path analysis. The result of the analysis shows that intellectual capital has positive effect on financial performance, intellectual capital has positive effect on firm value, financial performance has positive effect on firm value and test result stated that financial performance is able to mediate relationship between intellectual capital at firm value. Keywords: intellectual capital, firm value, financial performance
The influence of the utilization, use, trust, and ability of information system user technique Accounting for employee performance On the people's credit banks in Badung regency Ni Kadek Indah Selvia Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p28

Abstract

Companies need an accounting information system that is useful for long-term life of the company where the technology can improve employee performance. The purpose of this study is to determine the effect of interest in the use, use, trust, and ability of user information systems accounting techniques on employee performance. The population in this study are employees who use the accounting information system contained in Rural Banks in Badung regency. Where is the BPR in Badung regency numbered 52 BPR. The sample used in this study is as many as 100 respondents The number of samples obtained by using slovin formula. Data analysis used in this research is multiple regression analysis. This study found that interest in utilization, use, trust, and technical ability of user accounting information system have a positive effect on employee performance. This shows the four variables are able to improve employee performance. Keywords: interest in utilization, usage, trust, user technique capability, employee performance.
PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN DENGAN TIGHT BUDGET DAN LOCUS OF CONTROL SEBAGAI PEMODERASI (Studi Empiris pada Organisasi Perangkat Daerah di Kabupaten Badung) Nyoman July Wiradiputra; Gayatri Gayatri
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p15

Abstract

This study aims to determine the effect of budgetary participation on budget slack with tight budget and locus of control as moderator. This research was conducted at 35 OPD in Badung regency. The method of determining the research sample using nonprobability sampling by purposive sampling, with the number of samples of 105 respondents. The data were collected by using questionnaires. Data analysis techniques used to test the hypothesis in this study is moderated regression analysis (MRA). The results of the analysis show that budget participation has a positive effect on budgetary slack. The results of the MRA analysis show that the tight budget weakens the effect of budgetary participation on budget slack, while the locus of control strengthens the influence of budgetary participation on budgetary slack Keywords: Participation, Tight, Locus of Control, Slack, Budget
Pengaruh Motivasi Kualitas, Motivasi Karir, Motivasi Ekonomi, Motivasi Sosial, Biaya Pendidikan pada Minat Mengikuti PPAk I Made Bagus Angga Marta Permana; I Wayan Suartana
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p09

Abstract

The purpose of this research is to know the influence of motivational qualities, economic motivation, career motivation, motivation and social costs of education on students ' interest to follow PPAk. The sample of this research is 61 respondents and use nonprobability sampling method and sampling purposive. Method of data collection using the questionnaire. Data analysis techniques, namely Multiple Linear regression analysis in testing the hypothesis. Conclusions in this study is the variable quality of motivation, career motivation, motivation of the economic and social motivations positive effect on students ' interest to follow PPAk. This means that the higher the motivation that is owned by the student then the higher interest follow PPAk. Unlike the variable tuition fees negatively influential on student interest follow PPAk which means the higher cost of education, the lower the interest follows a PPAk. Keywords: Quality motivation, career motivation, economic motivation, social motivation, educational cost, interest of students follow PPAk
Pengaruh Kebijakan Dividen, Laba dan Arus Kas pada Harga Saham Perusahaan LQ45 Periode 2014-2016 Arya Bagus Govinda Tedja Bhuana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p06

Abstract

Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyarakat.Perkembangan indikator-indikator di pasar modal sendiri, seperti indeks LQ45 ini berisi emiten-emiten yang memiliki likuiditas yang tinggi, sehingga tingkat kepercayaan investor pun semakin tinggi untuk menanamkan modalnya pada bursa efek. Tujuan penelitian ini untuk mengujipengaruh kebijakan dividen,pengaruh labadan pengaruh arus kas pada harga saham. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik sampling jenuh pada perusahaan yang tercatat di Bursa Efek Indonesia dengan jumlah populasi sebanyak 99 populasi dan jumlah sampel 72 observasian. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier sederhana dan analisis regresi linier berganda. Hasil penelitian mengungkapkan bahwa kebijakan dividen yang diproksikan dengan dividend payout ratio berpengaruh positif, laba yang menggunakan laba komprehensif berpengaruh positif sedangkan arus kas yang menggunakan arus kas operasi tidak berpengaruh pada harga saham. Kata Kunci: investasi, pasar modal, indeks LQ45,kebijakan dividen, laba, arus kas,harga saham.

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