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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 27 No 1 (2019)" : 30 Documents clear
Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Budaya, dan Kondisi yang Memfasilitasi pada Penerapan SIA di LPD Kota Denpasar Putu Eka Jayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p20

Abstract

This study aims to examine the factors that influence the interest and behavior of the use of computer-based SIA by using the modified Unified Theory of Acceptance and Use of Technologymodel. This study uses performance expectation variables, business expectations, socio-cultural factors as independent variables and interest in using SIA computer-based as a dependent variable and uses condition variables that facilitate and interest in the use of computer-based SIA as independent variables and computer-based SIA behavior as dependent variables. This research was conducted in Denpasar City LPD. The sampling method uses a purposive sampling technique. Research data was obtained through survey methods with questionnaire techniques. Analysis of research data using multiple linear regression. The results showed that performance expectations, business expectations and socio-cultural factors had a positive effect on the interest in using computer-based AIS as well as Facilitating Conditions and the interest in using computer-based AIS had a positive effect on the behavior of computer-based SIA usage. Keywords: UTAUT, SIA, interests, behavior
Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak Nyoman Yudha Astriayu Widyari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p15

Abstract

This study aims to obtain empirical evidence of the effect of audit quality, size, leverage, and family ownerships on tax aggressiveness. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 125 observations. Data analysis techniques uisng multiple linear regression. The result of analysis shows that audit quality has a negative effect on tax aggressiveness measured by cash effective tax rate (CETR) and has positive effect on tax aggressiveness measured by book tax difference (BTD). Size has a negative effect on tax aggressiveness measured by effective tax rate (ETR) and book tax difference 9BTD). Leverage has a positive effect on tax aggressiveness measured by effective tax rate (ETR). Family ownerships has a positive effect on tax aggressiveness measured by cash effective tax rate. Keywords: audit quality, size, leverage, family ownerships, tax aggressiveness
Kinerja Keuangan Memediasi Pengaruh Corporate Social Responsibility dan Struktur Modal Terhadap Nilai Perusahaan Sutriningsih Sutriningsih; Lilik Handajani; Ahmad Rifa'i
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p28

Abstract

The study aims to examine the effect of corporate social responsibility and capital structure on firm value with financial performance as an intervening variable. The research population is a manufacturing company listed on the Indonesia Stock Exchange in 2015-2017 and discloses corporate social responsibility. The sample was determined by purposive sampling obtained 114 samples. The data analysis tool uses path analysis. The findings of the study indicate that financial performance (ROE) cannot function as an intervening variable in the effect of CSR on the value of the company in the BEI manufacturing company in the period 2015-2017. Whereas the capital structure of financial performance that is proxied by ROE in this study can function as an intervening variable. The implications of this research can be useful as a consideration for companies in making policies related to disclosure of corporate social responsibility. Keywords: Corporate social responsibility, capital structure, financial performance, company value.
Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba Anak Agung Istri Sarasmitha Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p22

Abstract

This study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (total assets), and employee stock ownership program with the proportion of shares disbursed by the company for employees. This research was conducted on companies listed on the Stock Exchange that adopted ESOP in 2014 until 2016. The theory underlying this research is agency theory. The sampling method used in this study was purposive sampling. The sample of companies in the study were 14 companies with 42 observations. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. Keywords: Information asymmetry, earnings management
Analisis Trading Volume Activity dan Bid-Ask Spread Setelah Stock Split Luh Ade Wahyu Merthadiyanti; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p12

Abstract

This study aims to determine whether there is an increase in TVA and a decrease in the bid-ask spread after a stock split is carried out. The population in this study were all companies on the IDX that conducted a stock split in which there were 234 companies. The number of samples taken was 53 companies, with non probability sampling methods, specifically purposive sampling. Data collection techniques are documentation techniques from the Indonesia Stock Exchange. The analytical method used is the analysis of paired sample t-test. Based on the results of the analysis it was found that there was an increase in TVA after the stock split which showed that investor interest had increased due to low stock prices and a decrease in bid-ask spreads which showed that stock trading liquidity had increased. Keywords: Trading volume, bid-ask, split
Pengaruh Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah dan Penerapan SAP Terhadap Kualitas LKPD Lombok Tengah Rahmatia Azzindani; Endar Pituringsih; M Irwan
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p16

Abstract

The study aims to prove empirically the effect of the implementation of SIMDA on the quality of LKPD, the influence of the performance of regional government officials on the quality LKPD, and the SAP on the quality of LKPD. Sources of data in the study used a questionnaire distributed to 32 ODP s in Central Lombok Regency. The results of (H1) and (H2) for the implementation of SIMDA (X1) and (X2) indicate that the variable implementation of SIMDA has a significant effect on the quality of LKPD and a positive t-value indicates that the implementation of SIMDA has a relationship in line with the quality of LKPD. As well as the results of research from the testing of the third hypothesis (H3) for the variable application of SAP (X3) shows that the application of SAP does not have a significant effect on the quality of LKPD and t-value positively indicates that the application of SAP has a relationship which is in line with the quality of LKPD. Keywords: Implementation of SIMDA, Performance of Local Government Apparatus, Application of SAP, Quality of LKPD
Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi Putu Agus Aditya Pramana Putra; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p09

Abstract

This study aims to determine the effect of budget participation on budgetary slack and whether self esteem and locus of control are able to moderate the effect of budget participation on budgetary slack in the Badung District OPD. The samples in this study were the Head of the OPD, the Head of the Subdivision of Finance, and the Head of the Planning & Program Subdivision at each Dinas in Badung Regency with a total of 101 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Moderated Regression Analysis (MRA). Based on the results of this study indicate that budgetary participation has a positive effect on budgetary slack, self esteem can weaken the influence of budgetary participation on budgetary slack and locus of control is not able to moderate the influence of budgetary participation on budgetary slack. Keywords: Budget participation, budgetary slack, self esteem, LOC
Pengaruh Tingkat Perputaran Modal Kerja, Leverage, Tingkat Perputaran Kas, dan Pertumbuhan Perusahaan Pada Rentabilitas Ekonomi Ketut Sintya Gita Prabasini; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p27

Abstract

The purpose of this study was to determine the effect of the level of turnover of working capital, leverage, cash turnover, and company growth on economic rentability in coal mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used was 54 samples. The analysis technique used is multiple linear regression. Based on the results of the study, this study shows that the variable level of working capital turnover, cash turnover, and company growth has a positive and significant effect on economic rentability while the leverage variable does not have a significant effect on economic profitability. Keywords: Working capital, leverage, cash turnover
Pengaruh Kualitas Aparatur Melalui SIMDA dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan BMD Handia Fahrurrozi; Akram Akram; Prayitno Basuki
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p25

Abstract

Changes in organizational structure result in the transfer of assets with potential fraud. Prevention is one of the long-term solutions to minimize fraud. This study aims to provide empirical evidence of the influence of the quality of government apparatus, the role of SIMDA and the internal control system on preventing fraud in the management of regional property. The population of the study was the management of goods and ASN in the field of management of BMD totaling 128 people. The sample selection uses purposive sampling with a total of 80 people. The results showed that the quality of the apparatus and SIMDA both directly and indirectly did not affect the prevention of fraud in managing regional property. Whereas, the internal control system influences fraud prevention. The implications of this research can be used as input material for regional governments in developing programs and fraud prevention actions for regional property management. Keyword: Quality of apparatus; SIMDA; internal control system; fraud prevention.
Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi Putu Elsa Pratiwi Dewi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p19

Abstract

Earnings management is driven by number of factors that are wrong to say leverage. One way to reduce management actions taken by management is the existence of good corporate governance in the company. This study aims to find evidence that is used to influence corporate earnings management in moderating the effect of leverage on earnings management. This research was conducted in all non-financial companies recorded in the Corporate Governance Perception Index (CGPI) in 2011-2016. The method of determining the sample used is purposive sampling. The number of companies that meet the requirements is 5 companies with 30 observations. Data collection is done by non-participant techniques. The data analysis technique used is Moderation Regression Analysis (MRA). Based on the results of the study, namely leverage has a negative effect on earnings management. This study also found that Corporate Governance was able to moderate the influence of leverage on earnings management. Keywords: Earnings Management, Leverage, Corporate Governance

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