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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 28 No 1 (2019)" : 30 Documents clear
Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD) I Gede Iswara Yudhasena; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 28 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.v28.i01.p17

Abstract

The Regional Devices Organization (OPD) of Karangasem Regency needs to pay attention to the application of the principles of Good Government Governance (GGG), internal control and organizational culture to improve regional organizational performance (OPD). This study aims to obtain empirical evidence of the effect of GGG, internal control and organizational culture on regional organizational performance (OPD) in Karangasem Regency. The method of data collection in this study is the survey method using questionnaire techniques. The sampling method uses a saturated sampling technique. The sample used amounted to 3 employees in each regional device organization (OPD) with a total number of 32 (OPD). The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the effect of GGG, internal control and organizational culture has a positive effect on the performance of regional organizational organizations (OPD) in Karangasem Regency. Keywords: Good Government Governance, internal control, organizational culture, Regional Organizational Performance (OPD).
Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor Dhaniar Waghmi Pratami; I Ketut Budiartha
E-Jurnal Akuntansi Vol 28 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.v28.i01.p28

Abstract

Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism. Keywords: Independence, leadership, professional audit skepticism.
Pengaruh Kualitas Pelaporan Keuangan Dan Sustainability Reporting Pada Efisiensi Investasi Ni Putu Lisna Vitriani; I. G. A. N. Budiasih
E-Jurnal Akuntansi Vol 28 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.v28.i01.p08

Abstract

The purpose of this study is to obtain empirical evidence regarding the effec of financial reporting quality and Sustainability Reporting on investment efficiency. This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used in this study was a purposive sampling. The samples taken were 16 companies with a total sample observation of 48 in 3 years. The data analysis technique used is Multiple Linear Regression. Based on the results of the study it is known that the higher the financial reporting quality of a company, the higher the level of efficiency of the company's investment and it is known that Sustainability Reporting has no effect on the efficiency of the company's investment. The results of this study are the practice of stakeholder theory and agency theory carried out by the company to maintain the long-term operational sustainability of the company. Keywords: Financial reporting quality, Sustainability Reporting, investment efficiency.
Analisis Komparatif Kinerja Reksa Dana Konvensional dan Syariah pada Periode Krisis dan Non Krisis Ananda Oktadino Anggriawan Firman; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 28 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.v28.i01.p23

Abstract

The purpose of this study was to determine the differences in the performance of conventional and syariah mutual funds in the crisis and non-crisis periods. To measure the performance of mutual funds, the method used is the Sharpe method. The sample in this study was selected using a purposive sampling method. The samples taken in this study is as many as 8 samples of mutual funds consisting of 4 conventional mutual funds and 4 syariah mutual funds in 2008 and 38 samples of mutual funds consisting of 19 conventional mutual funds and 19 syariah mutual funds in 2016. Techniques The analysis used was the Independent Sample T-test. Results of the analysis show that the performance of syariah and conventional mutual funds in 2008 did not differ. In 2016, the results of the Independent T-Test showed that there were differences in performance between syariah and conventional mutual funds. Keywords: Performance, mutual funds, conventional, syariah.
Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia Dito Aditia Darma Nasution; Puja Rizqy Ramadhan
E-Jurnal Akuntansi Vol 28 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.v28.i01.p26

Abstract

This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia. Based on a simple regression model, this study shows that the implementation of e-budgeting has a positive and significant effect on regional financial transparency in Indonesia. These findings reinforce previous research. The findings of this study have implications in the form of useful contributions to government officials (executive and legislative), in demonstrating the important role of e-budgeting to encourage regional financial transparency. In addition, the findings of this study can be used as a basis for further research related to the topic of implementing e-budgeting and regional financial transparency. Keywords: E-Budgeting, transparency, regional finance.
Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM I Wayan Raka Purnata; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 28 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.v28.i01.p12

Abstract

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc, organizational culture, SIA, corporate finance, SME.
Kohesivitas Kelompok Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Self Esteem Pada Senjangan Anggaran Nyoman Putra Yuna Aditya; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 28 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.v28.i01.p03

Abstract

Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evidence of the influence of group cohesiveness in moderating the effect of budget participation, information asymmetry, and self esteem on budgetary slack. The population in this study were all officials or employees involved in the budgeting process for 21 BPR in Denpasar City. Samples were taken using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study, group cohesiveness was not able to moderate the effect of budgetary participation on budgetary slack, but group cohesiveness was statistically able to moderate the influence of information asymmetry and self esteem on budgetary slack in rural banks throughout the city of Denpasar. Keywords: Budget participation, information asymmetry, self esteem, budgetary slack.
Pengaruh Komponen Kecerdasan Emosional pada Pemahaman Akuntansi Made Sukma Mutiara Pramita Sari; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 28 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.v28.i01.p18

Abstract

Accounting education in college is intended to educate students to work as professional accountants with knowledge in accounting. Understanding of accounting is the process to understand accounting both as knowledge and as a process or practice. Understanding of accounting can be influenced by emotional intelligence of each individual. The purpose of this study is to determine the effect of the components of emotional intelligence on accounting understanding. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples was 111 students, using non probability sampling methods. Data collection is conducted through a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that the components of emotional intelligence had positive effects on accounting understanding. The higher self-recognition, self-control, motivation, empathy and social skills, the higher the understanding of accounting. Keywords: Accounting, emotional intelligence, accounting students.
Pengaruh Kesadaran, Kualitas Pelayanan, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Reklame Mirah Permatasari; Ni Ketut Lely Aryani M
E-Jurnal Akuntansi Vol 28 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.v28.i01.p29

Abstract

Public awareness to comply with taxation obligations play an important role in tax revenue revenue. This study is intended to determine whether taxpayer awareness, service quality, tax knowledge, and perceptions of tax sanctions have an effect on advertisement taxpayer compliance in the Regional Revenue Board of Badung Regency.. The method of determining the sample in this study using incidental sampling techniques with the number of respondents as many as 54 taxpayers. The data analysis technique used is multiple linear regression analysis. The effect of taxpayer awareness, service quality, tax knowledge and perceptions about tax sanctions on advertisement tax compulsory compliance of 98.3%. The effect of taxpayer awareness on advertisement taxpayer compliance is 1%. The effect of service quality on advertisement taxpayer compliance is 2.2%. Knowledge of taxation on advertisement taxpayer compliance is 4.8%. The influence of taxpayer perceptions about tax sanctions on advertisement taxpayer compliance is 92% . Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Tax Knowledge, Taxpayer Perception About Tax Sanctions.
Reaksi Pasar Terhadap Pelemahan Nilai Rupiah Pada Nilai Tukar US Dollar R. Egi Pradnya Putra; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 28 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.v28.i01.p09

Abstract

The sampling method used was purposive sampling with a total sample of 39 companies from the LQ45 stock index for the period February-July 2018. The data analysis technique used paired sample t-test with a significance level of 5% on normal distributed data and the Wilcoxon test on data not normal distribution. This study produces a significant difference between the abnormal return and trading volume activity before and after the weakening of the rupiah value on the US Dollar exchange rate against the LQ45 company stock listed on the IDX. The results of this study support the theory of market efficiency where the market responds to incoming information, and how that information can further influence the movement of securities prices towards new equilibrium prices. Keywords: Market reaction, event study, weakening rupiah value, abnormal return, trading volume activity.

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