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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 29 No 2 (2019)" : 30 Documents clear
Reaksi Pasar Modal Atas Kenaikan The Federal Funds Rate Pada Tanggal 26 September 2018 Anak Agung Gede Agung Indrayuda; I Made Sukartha
E-Jurnal Akuntansi Vol 29 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.v29.i02.p27

Abstract

In the modern economic system, the role of the capital market is very important as a place where emiten and investors meet. Internal information and external information are needed by investors as a basis for consideration in investment decision making. By looking at the presence or absence of average abnormal returns and average trading volume activity around the event period, this study aims to examine the market reaction to the Federal Funds Rate increase on September 26, 2018. LQ45 is a stock index used as a sample in this study using a purposive sampling technique as a method in sample selection. This study uses one sample t-test, paired sample t-test, and Wilcoxon signed rank test as data analysis techniques. The finding of the significance of average trading volume activity around the event period indicates that the market reacted to the FFR increase on September 26, 2018. However, the results of the study showed no significance of average abnormal return around the event period. Keywords: event study, abnormal return, trading volume activity. Keywords : Event Study; Abnormal Return; Trading Volume Activity.
Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak Ni Ketut Lely Aryani Merkusiwati; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 29 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.v29.i02.p26

Abstract

Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance. Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah Cok Istri Nilam Kencana Ningrat; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 29 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.v29.i02.p15

Abstract

This study aims to determine the effect of Regional Original Income and Capital Expenditures on Local Government Financial Performance. This research was conducted in 38 Regional Organizations (OPD) found in Gianyar Regency. This study uses secondary data, namely the report on the realization of the APBD in 2015-2017. Sampling uses a saturated sample technique. OPD selected as a sample of 36 OPDs. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of data analysis shows that the Regional Original Income variable has a positive and significant effect on the financial performance of local governments, while the capital expenditure variable has a negative and significant effect on the financial performance of local governments. Keywords : Regional Original Income; Capital Expenditure; Financial Performance.
Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Rina Komala; Endar Piturungsih; M. Firmansyah
E-Jurnal Akuntansi Vol 29 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.v29.i02.p12

Abstract

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.
Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi Kadek Ayu Mika Dwi Riantari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 29 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.v29.i02.p05

Abstract

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.
Meninjau Faktor Keberhasilan Implementasi Enterprise Resource Planning: Perspektif Organisasi Nadra Ali Akbar
E-Jurnal Akuntansi Vol 29 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.v29.i02.p04

Abstract

Some previous studies assess the key to successful ERP implementation is the success of the organization. The purpose of this study is to analyze and re-evaluate the factors that influence the success of ERP implementation in an organizational perspective. The design of this study used descriptive quantitative methods. The data used are primary data with questionnaires as data collection. Technical analysis of data using multiple linear regression. A total of 60 respondents were obtained from service, manufacturing and banking companies in the city of Surabaya. Based on the results of the regression analysis of organizational culture and organizational leadership has a positive and significant relationship to the success of ERP implementation. While the support of top management and organizational environment does not have a significant relationship to the success of ERP implementation. Keywords : ERP Implementation; Organization; Leadership.
Pengaruh Trust Dan E-Service Terhadap Repurchase Intention Bagi Pengguna Aplikasi Shopee Reni Nilasari
E-Jurnal Akuntansi Vol 29 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.v29.i02.p20

Abstract

Modern applications certainly require a neatly arranged system, making it easier for consumers to use it. Trust is an important thing that online sites need because logically consumers have a higher level of risk in online transactions compared to offline transactions in terms of shipping, payment, and personal information. The purpose of this study is to find out how trust and e-service can affect Repurchase intention in shopee application users. Analysis using multiple regression with data from this study 128 respondents shopee application users. The result is trust and e-service have a positive effect on repurchase intention. Keywords : Trust, E-service; Repurchase Intention; Shopee.
Bahasa IndoAnalisis Kesuksesan SIPKD Berdasarkan Model Delone & Mclean Pada Sekretariat Daerah Kabupaten Bulelengnesia I Putu G. Lanang Indra Rai; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 29 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.v29.i02.p19

Abstract

The success of an accounting information system in managing regional finances of government agencies is very important to note. Especially if there is a phenomenon of switching from one system to another. The success or failure of the system used can have an impact on employee performance. The purpose of this study is to assess the successful use of the SIPKD based on the DeLone & McLean Model (2003). The study was conducted at the Regional Secretariat of the Regency of Buleleng. This study uses non-probability sampling method with saturated sample technique. The analysis technique used is partial least square analysis. The results of the analysis found that there was a significant influence between the variables of information quality on system use, information quality on user satisfaction, system use on individual performance, and user satisfaction on individual performance. The level of success of the system measured at this level of effectiveness found that the implementation of SIPKD in the Regional Secretariat of Buleleng Regency was classified as successful. Keywords : DeLone & McLean Model; SIPKD; SIA Succes; Individual Performance
Pengaruh Pertimbangan Pasar Kerja, Pelatihan Profesional, Dan Personalitas Terhadap Minat Mahasiswa Akuntansi Pada Pemilihan Karir I Dewa Gde Ngurah Dananjaya; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 29 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.v29.i02.p30

Abstract

Careers are an important part of life. In choosing a career there are a number of considerations, namely consideration of the labor market, consideration of professional training and also recognition of personality. These three considerations form the basis of career selection where choosing a career is a major decision that impacts the future. Accounting students at the Faculty of Economics and Business, Udayana University, are the study population. Of the 217 respondents who had been determined through purposive sampling, only 182 respondents filled out the questionnaire. Data analysis in this study uses multiple linear regression analysis. The results found are that there is a positive influence between the variables of labor market considerations, professional training and personality on accounting students' interests in career selection. Keywords : Labor Market Considerations; Professional Training; Personality.
Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi Luh Putu Lusi Setyandarini Surya; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 29 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.v29.i02.p14

Abstract

Obedience pressure is one of the factors that can influence audit judgment. This compliance pressure arises due to the expectation gap that occurs between the entity examined and the auditor that has caused conflict for the auditor. Previous research suggest that obedience pressure is not consistently affecting audit judgment. The aim of this research is to gather empirical evidence of the effect of obedience pressure on audit judgment with religiosity as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 65 auditors who work at Public Accountant Firm all over the Province of Bali. The data were analysed using Simple Linier Regression and Moderated Regression Analysis (MRA). The result showed that obedience pressure is negatively affecting audit judgment and religiosity is able to moderate the effect of obedience pressure on audit judgment. Keywords : Obedience Pressure; Audit Judgment; Religiosity.

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