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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 27 No 3 (2019)" : 30 Documents clear
Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty Pada Kepatuhan WPOP I Gusti Putu Agung Darma Wicaksana; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p15

Abstract

This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office. Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance
Pengaruh Rentabilitas, Leverage, Dan Saham Bonus Pada Nilai Perusahaan Di Bursa Efek Indonesia Ni Wayan Yusy Martha Diani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p07

Abstract

Firm value in investor’s perspective is the reflection of company’s prospects. One form of firm value is the change in the market price of a company’s stock. This research aims to obtain empirical evidence of the effect of profitability, leverage, and bonus shares on firm value. This research was conducted on companies in all sectors listed on the Indonesia Stock Exchange for the period 2000-2016. The sample selection used purposive sampling technique with non probability sampling method. The population of this research consisted of 37 companies and the number of samples obtained 35 observations. The data in this study was analyzed using the multiple linear regression methods. Based on the results of the research, it can be concluded that profitability has a negative effect on firm value. Leverage has a positive effect on firm value, and bonus shares do not affect firm value. Keywords: Profitability, Leverage, Bonus Shares, and Firm Value
Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology Komang Desi Adi Pratiwi; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p11

Abstract

This study aims to determine and analyze the performance of cooperativ that has implemented financial technology, KSP TEB Artha Mulia, by using balanced scorecard. The sample is determined by the probability sampling for customers and non-probability sampling for employees. The results of the study show that the performance from financial perspective seen from the liquidity ratio and the capital adequacy ratio has reached the ideal standards and the profitability ratio has not reached the ideal standards. The performance of the customer perspective and the internal business process perspective show good results. The performance of learning and growth perspectives seen from the level of employee satisfaction and the level of employee productivity is good, but the employee retention rate shows results that have not been classified as good. This research is expected to be used as a reference for cooperatives to plan the right strategy in the future.Keywords: Performance; balanced scorecard; financial technology
Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi I Gusti Ngurah Putu Ardiwinata; I Ketut Sujana
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p09

Abstract

Information systems are the basis for the running of business today. Organizations need information systems to maintain competitiveness. The purpose of this study was to find out and obtain empirical evidence regarding the influence of personal technical skills, user involvement, training and education on the performance of accounting information systems. The population of this research is all LPD employees in the city of Denpasar. The sampling technique used was purposive sampling, so that the number of respondents obtained as many as 99 employees. Respondents in this study were the chairman, administration, cashier / admin and employees in the LPD who had used computer-based SIA directly. The analysis technique used is multiple linear regression analysis. The results of this study indicate that personal technical abilities, user involvement, and training and education have a positive and significant effect on the performance of accounting information systems in LPD in Denpasar City. Keywords: Personal technical skills, user involvement, training and education, SIA performance
Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack I Putu Widhi Nugraha Putra Suherman; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p30

Abstract

This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badung District OPD. Determination of samples in this study using purposive sampling method. Total number of respondents was 143 respondents. The data collection method used is the survey method. The data analysis technique used is moderation regression analysis. The results of this study indicate that budgetary participation has a positive effect on budgetary slack, and compensation can weaken the relationship between budgetary participation and budgetary slack. The results of this study are expected to be able to provide a view for the parties involved in budgeting in the Badung District OPD so that decision making and policy determination in the future can minimize budgetary slack, improve organizational performance, and create good governance. Keywords: Budgeting participation, compensation, budgetary slack
Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Karyawan dengan Insentif dan Motivasi Kerja sebagai Pemoderasi Chandrika Hutami Prariadena; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p27

Abstract

This study aims to determine the effect of the effectiveness of accounting information systems on employees’ performance with incentives and work motivation as moderators in Denpasar LPD. The population of this study was employees at the 35 LPDs in Denpasar. The sample was determined by using a purposive sampling method with a total sample of 99 people. The methods of data collection were done by using questionnaire method and simple linear regression data analysis techniques and moderation regression analysis. Based on the results of the analysis found that the effectiveness of accounting information systems have positive effects on employees’ performance such as incentives weaken the effectiveness of accounting information systems on employee performance and work motivation reinforces the effectiveness of accounting information systems on employee performance in Denpasar LPD. Keywords : Effectiveness of accounting information systems, incentives, work motivation employee performance
Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu Luh Putu Radhakrishnan Dewi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p04

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of individual performance. This research was conducted on 27 BPR in Gianyar Regency. The number of samples taken is 108 respondents with the method of determining the sample, namely the saturated sample method. Data collection is done by distributing questionnaires, documentation and interviews. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems have a positive effect of individual performance. Keywords: Effectiveness AIS, sophistication IT, technical ability users AIS, individual performance.
Reaksi Pasar Atas Pengumuman Corporate Governance Perception Index I Gede Krisna Dharma Putra; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p29

Abstract

CGPI is the result of research from the Indonesian Institute for Corporate Governance (IICG) in collaboration with SWA magazine. This study aims to determine the reaction of the capital market on the CGPI announcement. The research was conducted at the company surveyed by CGPI for the period 2013-2016 by accessing the Indonesia Stock Exchange, IICG, Yahoo finance and SWA magazines. The population in this study were the companies surveyed by the Corporate Governance Perception Index (CGPI) for the period 2013-2016. The number of samples taken was 61 using the purposive sampling method. The data analysis technique used is the one sample t-test. Based on the results of the analysis, it was found that during the seven days of stock trading around the announcement of the Corporate Governance Perception Index (CGPI) without involving the comfounding effect (other announcements) there was no market reaction around the CGPI announcement date. Keywords: Corporate Governance Perception Index (CGPI), abnormal return, market reaction
Analisis Reaksi Pasar Atas Pengumuman Stock Split Dyah Paramitha
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p10

Abstract

This study reexamines market reaction on stock split announcement. The reexamination was triggered by the increase in the number of investors and occurrence of stock splits recently. The study was conducted in the Indonesia Stock Exchange with the number of samples taken using the non-participant observation method with a purposive sampling technique of 56 companies. Data was collected from the Indonesia Stock Exchange and Yahoo Finance websites. This study uses a 7-day event window. Expected return iscalculated by the market- adjusted model. The analysis technique used is one sample t-test on the cumulative abnormal return. Based on the results of the analysis it is found that there is a positive abnormal return around the announcement of stock split. It shows that stock split has information content.Keywords: Stock split, market reaction, abnormal return.
Pengaruh Good Governance, Kompetensi SDM dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan I Gusti Ayu Gita Saraswati; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p23

Abstract

The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of Denpasar City. nonprobability sampling, which is saturated sampling, is a method of selecting samples used, the sample obtained is 108 respondents. Questionnaire is a data collection method used in this study. Respondents to this research questionnaire were to the head of department, head of the sub-section of finance and treasurer. The analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis it was found that good governance, HR competence and internal control systems had a positive influence on the quality of financial statements. Keywords: Financial report quality; good governance; human resource competence; internal control system

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