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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
 1   2   3 
Search results for , issue "Vol 25 No 2 (2018)" : 30 Documents clear
Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay Siti Fatimah; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 25 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.v25.i02.p15

Abstract

The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company
Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak Made Yeni Latrini; Gayatri Gayatri
E-Jurnal Akuntansi Vol 25 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.v25.i02.p29

Abstract

This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. Keywords: Progressive tax, taxpayer compliance.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Pemilik Pada Kinerja Usaha Mikro Kecil Menengah di Kota Denpasar Rio Surya Wijaya; I Made Sukartha
E-Jurnal Akuntansi Vol 25 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.v25.i02.p21

Abstract

National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). MSME performance needs to be examined because the contribution of the MSME sector to the Gross Domestic Product (GDP) has increased from 57.84% to 60.34% in the last 5 years. This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence of the owner on the performance of Micro, Small and Medium Enterprises. Research subjects are the performance of UMKM in Denpasar City. The sample determination technique used in this study is Probably sampling used using a simple random technique. There are 100 MSMEs as samples with a questionnaire statement totaling 71 statements. Based on the results of the analysis of research obtained intellectual intelligence has a positive influence on the performance of MSMEs, Emotional Intelligence has a positive influence on the performance of SMEs, and Spiritual Intelligence has a positive influence on the performance of SMEs. Keywords: Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence.
Pengaruh Kemampuan Personal, Pelatihan Kerja, dan Keterlibatan Pemakai terhadap Kinerja Sistem Informasi Akuntansi I Gede Made Aditya Pradnyana; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 25 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.v25.i02.p23

Abstract

The performance of the Accounting Information System is a benchmarks for the success of a company. With the existence of an accounting information system, it is expected that an employee is able to provide and fulfill information needs in a timely, accurate and trustworthy manner. This research was conducted in order to know the influence of personal ability, job training, and the involvement of users in the accounting information system performance. This research was conducted at PT Bank Rakyat Indonesia Denpasar branch of Gajah Mada. This study used 77 respondents with purposive sampling method. Data analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that personal ability is useful in improving the performance of accounting information systems. Job training is useful in improving the performance of accounting information systems. User involvement is useful in improving the performance of accounting information systems. Keywords: performance of accounting information systems, personal capabilities, job training, and user involvement
Pengaruh Time Budget Pressure Terhadap Perilaku Disfungsional Auditor dengan Mediasi Skeptisisme Profesional di KAP Provinsi Bali Ida Ayu Made Widiantari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 25 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.v25.i02.p04

Abstract

The existence of discrepancy between the time available with the time required to complete the audit task can affect the auditor's professional work. This research is done in all offices of Public Accounting Firm in Bali as many as nine offices located in the Region of Bali in 2017 by making auditors as much as 70 people as sample with saturated sample method. Data collection was done by distributing questionnaires with 52 respondents who returned and deserve to be used while 21 were aborted. Analytical technique used is path analysis technique. Based on the analysis, time budget pressure variable has a significant positive effect on dysfunctional behavior of auditors at Public Accounting Firm in Bali. Time budget pressure negatively affects the skepticism of auditor professionals at Public Accounting Firm in Bali. Skepticism of professional auditors negatively affects the dysfunctional behavior of auditors at Public Accounting Firm in Bali. Professional auditor skepticism mediates the positive influence of time budget pressure on dysfunctional behavior of auditors at Public Accounting Firm in Bali. Keywords: time budget pressure, professional skepticism of auditors, dysfunctional behavior of auditors.
Analisis Perencanaan Audit dan Kompetensi Auditor pada Kualitas Audit di Perwakilan BPKP Provinsi Bali Ahmad Fajrin Azizi; I Ketut Muliartha
E-Jurnal Akuntansi Vol 25 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.v25.i02.p02

Abstract

Audit planning and auditor competence are determinants of audit quality carried out by auditors. Audit planning and auditor competence are needed to conduct audit judgments where the accuracy of judgment produced by the auditor in completing the audit work has an influence on the final conclusion. Auditors in conducting judgments must be carried out with audit planning and adequate auditor competence. The purpose of this study was to analyze the influence of audit planning and auditor competency on audit quality at the Representative of the Bali Provincial Finance and Development Supervisory Agency (BPKP). This research was conducted at the Bali Provincial BPKP Representative Office. The number of samples taken were 77 Auditor Functional Officers (PFA), with purposive sampling method with PFA requirements that had auditor certification and were not carrying out education outside Bali during sampling. Data collection is done through questionnaire techniques. The analysis technique used is multiple linear regression using SPSS. The results of the analysis show that there is a positive and significant influence between audit planning and auditor competence on audit quality. This means that audit planning and adequate auditor competence can maintain audit quality produced by the Auditor's Functional Officer. Keywords: audit planning, auditor competence, audit quality
Peran Turnover Intention dalam Memediasi Pengaruh Locus Of Control Terhadap Perilaku Disfungsional Auditor Ni Wayan Utari Ningsih; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 25 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.v25.i02.p28

Abstract

An auditor carrying out his profession must be able to avoid the occurrence of dysfunctional behavior by paying attention to the factors that influence it. The research objective is to determine the role of turnover intention in mediating the influence of locus of control on dysfunctional auditor behavior in PT Bank Sinar Mas with a total of 40 auditors as samples through saturated sample methods. Based on the results of the analysis, locus of control variables have a positive and significant effect on auditor dysfunctional behavior. Locus of control has a positive and significant effect on turnover intention. Turnover intention has a positive and significant effect on auditor dysfunctional behavior. Turnover intention mediates the positive influence of locus of control on auditor dysfunctional behavior. Keywords: locus of control, turnover intention, dysfunctional audit behavior
Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak Nyoman Trismana Putra; I Ketut Jati
E-Jurnal Akuntansi Vol 25 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.v25.i02.p16

Abstract

The purpose of this study is to determine the effect of profitability on tax avoidance with the firm sizeas a moderator variable. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2014-2016. The number of samples used in this study as many as 25 companies with 75 observations obtained with non-probability sampling technique with purposive sampling method. Data analysis technique is done by using analysis technique of moderated regression analysis. The results of the research show that profitability has a positive effect on tax avoidance. The study also found that firm size weakened the effect of profitability on tax avoidance. Keyword : profitability, firm size, tax avoidance
Pengaruh Risk Profile, Good Corporate Governance, Earnings dan Capital pada Perubahan Harga Saham Bank Ni Putu Desy Wulandara Cahyani; IG.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 25 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.v25.i02.p06

Abstract

Stock is one of the financial instruments used by the company to obtain capital in an effort to strengthen its financial position. The demand for shares is largely determined by the performance of companies such as financial performance, risk handling within the company and the implementation of good corporate governance. Therefore, the bank must maintain and optimize the performance of the company, so that more investors are investing their funds in bank shares that have an impact on the increase of bank stock price. The study is aimed to determine the effect of risk profile, good corporate governance, earnings measured by return on assets and net interest margin and capital measured by capital adequacy ratio on bank stock price changes. The research was conducted at the banking companies registered at the Indonesian Stock Exchange in 2014-2016 with the total samples of 28 banking companies determined by purposive sampling method. The data analysis technique used was multiple linear regression. The results of this study indicated that the risk profile has a negative effect of bank stock prices changes. Moreover, good corporate governance, return on assets and net interest margin has a positive effect of bank stock prices changes. The capital adequacy ratio has no effect on bank stock price changes. Keywords: bank stock price changes, risk profile, good corporate governance, return on assets, net interest margin and capital adequacy ratio
Efektivitas Manajemen Sumber Daya Manusia (Studi Kasus Penerapan Audit Manajemen pada Hotel X Seminyak) Sony Ricardo Sembiring; Ketut Budiartha
E-Jurnal Akuntansi Vol 25 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.v25.i02.p22

Abstract

This research is a qualitative research with a case study approach. The purpose is to determine the effectiveness of human resource management in X Seminyak Hotel. The data collection used interview with purposive informants, observation and documentation method. This management audit research instrument uses the audit program as a guidelines and effectiveness assessment as analysis technique. The results of the study found that recruitment, training and development, career planning and development, and termination of employment programs at organization had run effectively. The program selection and placement, as well as occupational health and safety are classified as quite effective, while the planning program is classified as ineffective. Based on these findings several recommendations for improvement were suggested such as the establishment of planning standards, the addition of new workforce, and socialization the importance of work safety. These recommendations are given so human resources management activities can run effectively. Keyword: audit management, human resources (HR), effectiveness, audit program

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