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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 2 (2019)" : 30 Documents clear
Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan Putu Nesy Swendriani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 28 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.v28.i02.p23

Abstract

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.
Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi dan Motivasi Kerja Pada Kinerja Individu Ni Luh Gede Dewi Sapitri; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 28 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.v28.i02.p18

Abstract

The use of information technology in government agencies can help employees work effectively and efficiently. The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, technology utilization and work motivation on individual performance. The method of research used in this study is quantitative associative approach. This research was conducted at the Tabanan Regency Regional Finance Agency (Bakeuda). This study uses a sampling method with purposive sampling, namely sampling techniques with certain considerations or criteria. The number of samples used was 103 respondents.Based on the results of the analysis, it was found that the effectiveness of the application of AIS, utilization of information technology and work motivation had a positive effect on individual performance at Bakeuda Tabanan. Keywords: The effectiveness of the application of accounting information system, technology Utilization, motivation work, individual performance.
Pengaruh Keterlibatan Pengguna pada Efektivitas Penggunaan SIA dengan Kapabilitas Personal Sistem Informasi Sebagai Variabel Pemoderasi Ida Bagus Baskara; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 28 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.v28.i02.p14

Abstract

This study aims to determine the effect of user involvement on the effectiveness of the use of accounting information systems and to determine the personal capabilities of information systems in moderating the influence of user involvement on the effectiveness of using accounting information systems at PT. Bali Regional Development Bank. The number of respondents used in this study were 52 people who served as executors in the Information and Accounting Technology (TIA) section. Data collection is done by survey method with data collection techniques used in the form of questionnaires. Data analysis techniques were carried out using moderation regression analysis. The results of the study show that user involvement supported by the personal capabilities of information systems is able to increase the effectiveness of the use of accounting information systems at PT. Bali Regional Development Bank. Keywords: User involvement, SIA, personal capabilities of information system.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Profitabilitas Dengan Modal Intelektual sebagai Pemoderasi Ni Luh Meili Andreani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 28 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.v28.i02.p24

Abstract

This study aims to analyze the effect of leverage and firm size on profitability with intellectual capital as a moderator. This research was conducted on textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using saturated sampling techniques, so the entire population was sampled as many as 11 companies. There were 33 samples from three years of research observations. The results show that leverage has a negative effect on profitability. This shows that the use of debt will risk the occurrence of financial difficulties. Intellectual capital weakens the influence of leverage on profitability. This shows that the company must pay attention to resource management, namely increasing competence, ability, skills (knowledge) and knowledge of employees will contribute to debt management so as to increase the profitability of the company. Keywords: Intellectual capital, leverage, company size, profitability.
Penyertaan Modal Negara Pertumbuhan Aset Dan Kinerja Badan Usaha Milik Negara Agung Dinarjito
E-Jurnal Akuntansi Vol 28 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.v28.i02.p20

Abstract

This study aims to examine whether State capital participation (PMN) and asset growth will affect the financial performance of State-Owned Enterprises (SOEs) in the year the addition of State capital participation. In addition, this study also examines whether PMN influences asset growth to see whether additional PMN provided by the Central Government is used to increase fixed assets in order to increase SOEs revenues. This research is a quantitative study using SOEs data in the form of a limited liability company (PT) that received PMN from 2014 to 2017. Research shows that PMN and asset growth jointly affect the performance of SOEs, but partially do not affect the performance of SOEs. In addition, PMN given by the Central Government also does not affect the growth of SOEs assets. This research can be an input for the Central Government to oversee the management of SOEs and is expected to assist the Central Government in determining which SOEs will be given additional PMN annually. Keywords: Asset growth, state capital participation, financial performance, state-owned enterprises.
Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik Putu Nanda Rahayu; Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 28 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.v28.i02.p16

Abstract

The purpose of this study was to obtain empirical evidence of the influence of career motivation, economic motivation, financial rewards, professional training, consideration of the job market, the environment of friends and family in choosing a career as a public accountant. Methods Determination of samples in this study using purposive sampling technique. The sample of this study were regular accounting students at FEB Udayana class of 2015, amounting to 142 people. Data collection methods used with the questionnaire method in the form of a questionnaire. The data analysis technique used is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career and economic motivation, financial rewards, professional training, consideration of the job market, friend and family environment had a positive effect on career choice as a public accountant. Keywords: Career motivation, financial rewards, professional training, consideration of the labor market, environment, and selection of a career in public accounting.
Pengaruh Sanksi, Sosialisasi Tax Amnesty Dan Pemeriksaan Pajak Pada Keikutsertaan Tax Amnesty KPP Pratama Gianyar Tjokorda Gde Agung Sayogaditya W. P. P.; I Made Sukartha
E-Jurnal Akuntansi Vol 28 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.v28.i02.p10

Abstract

The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprobability Sampling, using the Slovin formula, obtained the number of 100 samples. The analytical tool used is quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS. Based on the results, it is known that all dependent variables have a positive effect on the participation of Tax Amnesty. Strict and fair tax sanctions to taxpayers who violate will make taxpayers who are aware of participating in tax amnesty to avoid penalties. Tax Amnesty socialization can increase public knowledge about tax amnesty. With tax audits, taxpayers will take the initiative to take part in tax amnesty,Keyword: Tax amnesty, sanctions, socialization.
Pengaruh Keterampilan, Pengetahuan dan Karakter Pada Tingkat Profesionalisme Dosen di Perguruan Tinggi I Gusti Ngurah Abiana; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 28 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.v28.i02.p03

Abstract

Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not professional it will produce accountants who are also unprofessional. The purpose of this study was to analyze the influence of skills, knowledge, and character on student perceptions of the professionalism of lecturers. The sample of this study is accounting students, Faculty of Economics and Business, Udayana University, with 171 respondents. This study uses a stratified random sampling method and data collection using a questionnaire. Data is analyzed using multiple linear regression analysis. The results of the analysis show that the skill, knowledge, and character have a positive effect and on the students' perceptions of the lecturers professionalism.Keywords: Skills, knowledge, character, professionalism.
Pengaruh Good Governance dan Budaya Organisasi pada Kinerja Aparatur Penyelenggara Pemerintahan Desa di Kota Denpasar Ni Putu Rika Raheni; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 28 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.v28.i02.p19

Abstract

This study aims to examine the effect of good governance and organizational culture on the performance of village government administrators in the city of Denpasar. The number of service villages in the city of Denpasar is 27 villages. Respondents in this study were village officials among others, Village Heads, Village Secretaries, Finance Chiefs, Village Consultative Bodies (BPD), and Community Empowerment Institutions (LPM) in each each village in the city of Denpasar. The number of samples obtained was 70 respondents using probability sampling methods with Slovin techniques. The data collection method used in this study was a questionnaire. The data analysis technique performed is the analysis of Multiple Linear Regression. Based on the analysis conducted, the results of this study indicate Good Governance and Organizational Culture have a positive effect on the Performance of Village Government Organizing Apparatus in the City of Denpasar. Keywords: Good governance, organizational culture, apparatus performance.
Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung Putu Arisna Dewi; I Ketut Jati
E-Jurnal Akuntansi Vol 28 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.v28.i02.p25

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

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