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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 26 No 2 (2019)" : 30 Documents clear
Pengaruh Indikator Risk Based Bank Rating Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yangTerdaftar di BEI Tahun 2012-2016 Ni Wayan Sukma Kartika Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p09

Abstract

The population in this study were 43 Banking Companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of samples in this study using purposive sampling method. Number of Banking Companies that meet the criteria of 6 companies with 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially non-performing loans, loan to deposit ratio, capital adequacy ratio have a negative effect on financial performance, and net interest margin has a positive effect on financial performance. While good corporate governance does not affect financial performance. The results of this study are expected for banking companies to pay attention and manage variables that have a negative effect on financial performance. For investors, the results of this study can be used as useful considerations for making investment decisions, especially in assessing financial performance of banks. Keywords: financial performance, risk based bank rating indicator
Pengaruh Love Of Money, Machiavellian, dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan Pajak (Tax Evasion) Ni Putu Sri Murtining Asih; Kadek Trisna Dwiyanti
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p21

Abstract

This study aims to know the influence of love of money, machiavellian, and equity sensitivity toward individual taxpayer’s ethical perception of tax evasion in east- denpasar tax office. Population in this study are whole registered individual- taxpayer in east-denpasar tax office.The number of samples used are 100 of 76543 active individual-tax payer that registered until 2017. The amount of samples were counted based on slovin with accidental sampling method. Data collection are conducted by questionnaire method in this study. Data analysis technique used is Multiple Linear Regression Analysis. The result of this studyindicates that love of money and machiavellian make negative effect on taxpayer’sethical perception of tax evasion, but equity sensitivity does not influence ontaxpayer’s ethical perception of tax evasion. Keywords: Love of money, machiavellian, equity sensitivity, ethical perception, tax evasion.
Pengaruh Komitmen Organisasi dan Motivasi Kerja Terhadap Kinerja Auditor Dengan Tindakan Supervisi Sebagai Variabel Moderasi Ida Ayu Mirah Kusuma Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p14

Abstract

In carrying out its duties as a public accountant, auditors are required to work in accordance with audit standard guidelines and accountants' code of ethics. Audit performance is influenced by several factors, including organizational commitment, work motivation and supervision measures. This study aims to determine the effect of organizational commitment and work motivation on the performance of auditors with supervision as a moderating variable. The location of this research was conducted at the Public Accountant Office in the Province of Bali. The data of this study uses primary data processed through questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that organizational commitment and work motivation have a positive and significant effect on auditor performance. The results of the study also show that supervision measures strengthen the relationship between organizational commitment and work motivation towards auditor performance at the Bali Provincial Public Accountant Office. Keywords: organizational commitment, work motivation, supervision actions and auditor performance
Pengaruh Pertumbuhan Perusahaan, Kepemilikan Manajerial dan Kebijakan Dividen Pada Kinerja Perusahaan Manufaktur di BEI I Wayan Diva Pradita Kamajaya; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p06

Abstract

This research was conducted to analyze the influence of company growth, managerial ownership and dividend policy on company performance. The population in this study are companies listed on the Indonesian stock exchange Samples were taken using purposive sampling technique and obtained 8 samples that met the criteria with the number of observations as many as 40. Company performance was measured using the Tobin’s Q ratio. Hypothesis testing was carried out using multiple linear regression analysis. The resultsshowed that the company's growth and dividend policy were concluded that it had no effect on the company's performance. While managerial ownership policies have a positive effect on company performance. Keywords: company growth, managerial ownership, dividend policy
Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak Yunita Valentina Kusufiyah; Dina Anggraini
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p28

Abstract

Tax is the biggest contributor in state income, so the process of collecting taxes made by the state becomes very important. This study aims to empirically examine the influence of Independent Commissioners, Company Size, Return On Asset and Debt to Equity Ratio on tax avoidance. This research was conducted on the Indonesia Stock Exchange with the manufacturing sector during 2013-2017. The population in this study were 41 companies with the number of observations 205 obtained using the purposive sampling method. This study uses multiple linear regression data analysis techniques with the results of the study show that independent commissioners and Debt to Equity Ratio do not have a significant effect on tax avoidance practices, while company size and Return On Asset have a negative and significant effect on tax avoidance practices. Keywords : Independent Commissioner, Size, Return On Asset, Debt to Equity Ratio, Tax Avoidance
Pengaruh Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak dan Tapping Box pada Kepatuhan Wajib Pajak Hotel Ni Putu Mitha Pratiwi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p19

Abstract

The purpose of this study was to determine the effect of service quality, moral obligations, tax sanctions and the application of transaction recording devices (Tapping Box) on hotel taxpayer compliance at the Regional Financial and Asset Management Agency of Gianyar Regency. This research was conducted at all hotels that have been installed by tapping box devices that are spread in Gianyar Regency. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, this study shows that service quality variables, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Box) have a positive effect on taxpayer compliance in paying hotel taxes at the Regional Financial and Asset Management Agency of Gianyar Regency. This means that the better quality of service, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Boxes) will encourage taxpayers to fulfill their tax obligations. Keywords: Service quality, moral obligation, tax sanction, tapping box
Pengaruh Opini Auditor dan Pertumbuhan Penjualan Perusahaan pada Nilai Perusahaan Ketut Ita Diantari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p10

Abstract

The study was conducted to identify and test empirically the influence of auditor opinion which is an external factor, and sales growth which is the company's internal factors on the firm’s value. The study was conducted on consumer goods industry sector companies for the period 2013-2017. Samples totaling 17 companies was selected purposively, so that 85 observations were obtained. The data analysis technique used is multiple linear regression. The results of the study show 1) the auditor's opinion does not affect the firm's value. 2) Company sales growth has a positive effect on firm’s value. Based on the results obtained, the research has theoretical implications, that is, it can support signal theory and become another research reference source related to firm’s value. The practical implication is to be considered by investors, creditors, and other interested parties in making business decisions. Keywords: auditor opinion, company sales growth, firm value
Pengaruh Financial Distress, Komisaris Independen, Kepemilikan Institusional, Audit Tenure, dan Reputasi Kantor Akuntan Publik Pada Ketepatwaktuan Publikasi Laporan Keuangan Ni Made Manik Dwi Pramesti; Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p02

Abstract

This study aims to determine the effect of financial distress, independent commissioner, institutional ownership, audit tenure and reputation of public accounting firm on the timeliness of publication of financial statements.This research was conducted at a manufacturing company listed in Indonesia Stock Exchange (BEI) period 2014-2016. The number of samples of 65 companies with 195 observations that meet the criteria of research by using purposive sampling method.Data analysis technique used is logistic regression analysis. The results of the analysis found that financial distress and independent commissioners had a positive effect on the timeliness of the publication of financial statements, while institutional ownership, audit tenure, and reputation of public accounting firms did not affect the timeliness of the publication of the financial statements. Keywords: financial distress, independent commissioner, institutional ownership, audit tenure, reputation of KAP, timelinesss.
Pengaruh Audit Tenure, Kompleksitas Audit, Dan Time Buget Pressure Terhadap Kualitas Audit Di Kantor Akuntan Public Provinsi Bali Ni Putu Nanna Chintya Dewi; Kadek Trisna Dwiyanti
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p24

Abstract

This study, which was conducted at the Bali Provincial Public Accountant Office incorporated in IAPI (Indonesian InstituteaofaCertifiedaPublic Accountants), aims to determine the effects ofaaudit tenure, audit complexity, and time budget pressure on audit quality. A total of 65 respondents were sampled, with a non-probabilityisamplingimethod with a purposive sampling technique. The data collection was done through spreading questionnaires and the analysis technique was multiple linear regression. The result showed that the influence of audit tenure, audit complexity, and time budget pressure affected audit quality. Keywords : Audit tenure; audit complexity; timeibudgetipressure;iauditiquality
Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi I Gusti Agung Trisna Dewi; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p15

Abstract

The purpose of this study was to determine the effect of debt policy on firm value and firm size in moderating the effect of debt policy on firm value. This study uses data on food and beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of samples in this study using purposive sampling method, with the number of observations as many as 13 companies. The data analysis technique used is the Moderate Regression Analysis (MRA) / moderation regression analysis. Based on the results of the study, it was found that debt policy had a significant negative effect on firm value and the size of the company was able to moderate the influence of debt policy on firm value. Keywords: debt policy, company size, company value

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