cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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 3 (2019)" : 30 Documents clear
Emotional Intelligence Moderates the Effects of Time Budget Pressure and Compliance Pressure on the Central BPK Auditor Judgment Prema Laksmi Wijaksana; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 28 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.v28.i03.p05

Abstract

This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC. Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.
Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi Kadek Budi Suryanata; Hermanto Hermanto; Endar Pituringsih
E-Jurnal Akuntansi Vol 28 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.v28.i03.p28

Abstract

The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm. Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.
Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi Gusti Ngurah Made Dwiphayana; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 28 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.v28.i03.p21

Abstract

This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.
Pengaruh Profitabilitas, Kebijakan Utang, dan Kebijakan Dividen Terhadap Nilai Perusahaan I Gede Eka Kurniawan; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 28 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.v28.i03.p10

Abstract

The purpose of this study is to examine the effect of profitability, debt policy, and dividend policy on firm valueThe sampling method used was purposive sampling with the number of samples obtained was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the analysis it was found that profitability had a positive effect on firm value. This shows that the higher the profitability, the higher the value of the company. Debt policy does not affect the value of the company. This shows that the high level of debt to equity ratio does not have implications for the high and low value of the company. Dividend policy has a positive effect on company value. This shows that increasing dividend payments will increase the value of the company. Keywords : Profitability, debt policy, dividend policy, company value.
Pengaruh Pengungkapan Corporate Social Responsibility, Investment Opportunity Set dan Struktur Modal pada Nilai Perusahaan Kadek Dina Sabina Rini; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 28 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.v28.i03.p24

Abstract

The samples used in this study were 28 companies so that there were 140 observations. The research sample was taken using purposive sampling technique. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the disclosure variables of corporate social responsibility have a positive effect on firm value. The variable investment opportunity set has a positive effect on firm value. Capital structure variables have a positive effect on firm value. Theoretical implications of the research show that the results of the research are in line with signal theory. The practical implications of research can be taken into consideration for investors in making decisions by looking at information on CSR disclosures, IOS and company capital structure. Keywords : Corporate value, corporate social responsibility, investment opportunity set, capital structure.
Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi Made Okvan Dwi Purwadi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 28 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.v28.i03.p30

Abstract

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.
Implementasi Budaya THK dalam Pengaruh Komitmen OPD dan Partisipasi Masyarakat pada Akuntabilitas Pengelolaan Dana Desa Ni Wayan Desi Putri Utari; I Ketut Sujana
E-Jurnal Akuntansi Vol 28 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.v28.i03.p06

Abstract

This research aims to examine the implementation of Tri Hita Karana (THK) culture in moderating the influence of the commitment of village government organizations (OPD) and community participation on the accountability of village fund management in Kubu Sub-District, Karangasem Regency. The sampling method used is the census method. The respondents used were 36 people. Research data is analyzed using Moderated Regression Analysis (MRA). The results of the study indicate that OPD commitment and community participation gave a positive influence on the accountability of village fund management. The implementation of THK culture strengthens the influence of OPD commitment and community participation on the accountability of village fund management. Keywords : OPD commitment, Community participation, THK culture, Accountability.
ICT dan Kinerja Organisasi : Peran Mediasi Inovasi Nindira Sekar Sari
E-Jurnal Akuntansi Vol 28 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.v28.i03.p20

Abstract

The purpose of this study was to find out how Information and Comunications Technology is influenced by innovations that become intervenig variable to organizational performance. Data from this study were obtained 70 questionnaires were distributed to employees of the Enterprise Resource Planning system users who work in PT. Housing Development, Tbk, which is one of the companies ERP users in Indonesia. Knowledge and skills variables affect the performance of the organization, while the source of information and infrastructure has no effect on organizational performance. The effect of innovation in mediating knowledge and skills and the source of information on company performance is partial mediation because the VAF values ??are in the range> 30 - <70. In addition, the innovation in mediating infrastructure for organizational performance is full mediation because the VAF values ??are in the range> 70. Limitations of this research is to only use one company as research samples, making it less able to generalize the findings. Keywords : ICT, Organizational Performance, Innovation.
Pengaruh Ukuran Perusahaan, Penerapan Good Corporate Governance, dan Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan Rivandi Pradana; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 28 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.v28.i03.p18

Abstract

A company when it is established has a goal to be achieved. To achieve this goal a positive response from various parties is needed. This positive response tends to get the company to have good corporate value. To find out how the influence of company size, the application of GCG and disclosure of CSR on company value are the objectives of this study. All companies listed on the IDX during the 2013-2016 period and included in the manufacturing company sector are the population of the study. Samples obtained after using purposive sampling method were as many as 41 samples. Multiple linear regression is the analytical technique used. From the results of this study it can be concluded that the variable size of the company and the application of GCG have a positive effect on firm value, while for disclosure of CSR does not affect the value of the company. Keywords : Corporate Value, Company Size, Corporate Governance Perception Index, Corporate Social Responsibility, Indonesia Stock Exchange.
Analisis Faktor yang Mempengaruhi Kredibilitas Kinerja Perusahaan Zaini Danu Brata; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 28 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.v28.i03.p11

Abstract

The purpose of this study is to determine the effect of the application of Good Corporate Governance, Ownership Structure, and Company Size on Company Performance. Several factors This study aims to determine the effect of Good Corporate Governance (CGPI) on the Performance of Companies listed on the IDX for the period 2013-2017. The research population is a company that is listed on the Indonesian stock exchange and at the same time follows the ranking of the Corporate Governance Perception Index with sample selection through a purposive sampling method. There are 55 companies that meet the criteria as research samples. The results show that Good Corporate Governance has a significant positive effect on company performance, Managerial Ownership has a positive and significant effect on company performance, Institutional Ownership does not have a positive and significant effect on Company Performance, Company Size positive and significant effect on Financial Performance. Keywords : Good corporate governance, ownership structure, company size, company performance.

Page 1 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue