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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 20 Documents
 1   2 
Search results for , issue "Vol 30 No 10 (2020)" : 20 Documents clear
Determinan Penerapan Anggaran Berbasis Kinerja pada Badan Layanan Umum Rumah Sakit Se-Pulau Sumbawa Abdul Muis; Lalu M. Furkan; Endar Pituringsih
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p17

Abstract

This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respondents. Data analysis using multiple linear regression analysis. Partially the variables of leadership style, organizational commitment and internal control systems each have a positive and significant effect on the implementation of performance-based budgets, while the quality of human resources has no effect on the implementation of performance-based budgets at BLU Hospitals throughout Sumbawa Island. Keywords: Performance-Based Budget; Leadership Style; Quality Of Human Resources; Organizational Commitment; Internal Control System.
Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance Dewa Ayu Intan Sri Devi; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p11

Abstract

The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator. This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance. Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.
Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak Luh Putu Dian Shavitri; Gede Sri Darma
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p19

Abstract

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.
Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi Ni Putu Gita Darmayanti; Ni Made Dwi Ratnadi; Ayu Aryista Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p03

Abstract

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance. Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.
Kepemimpinan Etis pada Penerapan Strategi CSR dalam Perspektif Asta Brata Ria Anindita; Hamidah Hamidah
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p20

Abstract

The leader's approach to the CSR program has positive results on achieving loyalty and customer satisfaction which can affect CSR performance. Weak public pressure on CSR reporting makes leaders understand the importance of CSR disclosure in company policy. The search for ethical leadership values can follow the teachings of Asta Brata's leadership values. The value of Asta Brata in describing the reality of CSR will be easier to digest and learn by using metaphors, especially for those who do not have direct experience. Asta Brata values include Mahambeg Mring Samudro, Mahambeg Mring Maruto, Mahambeg Mring Bhumi, Mahambeg Mring Angkasa, Mahambeg Mring Condro, Mahambeg Mring Dahana, Mahambeg Mring Suryo, and Mahambeg Mring Kartika. This value is the value that ethical leaders must have in influencing employees towards the goals of a shared CSR strategy. Value Asta Brata can answer the phenomenon of CSR programs but only symbolically and does not have ethical elements and concern for social and community issues. Keywords: Ethical Leadership; CSR; Asta Brata; Metaphor.
Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility I Dewa Nyoman Alit Ariawan; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p07

Abstract

This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indonesia Stock Exchange in 2018 and the sample is chosen using purposive sampling. Managerial ownership is measured by the percentage of shares owned by management. The level of leverage is measured by the debt ratio (DER). Profitability is measured by ROA, and industry types are grouped into high-profile and low-profile. CSR is measured by the CSR index, CSRDI. Data were tested for normality, multicollinearity, and heteroscedasticity. Data analysis uses multiple linear regression analysis techniques. The results indicate that managerial ownership has no effect on CSR disclosure. The level of leverage has a negative effect on CSR disclosure. Profitability has a positive effect on CSR disclosure. Industry type has no effect on CSR disclosure. Keywords: Leverage; Profitability; Industry Type; Corporate Social Responsibility.
Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi A. A. Sagung Shinta Devi Darmayani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p01

Abstract

This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used are descriptive statistical test, classic assumption test and multiple linear regression. Based on the results of testing conducted, it is known that tax amnesty, tax sanctions and the quality of tax authorities have an effect on the compliance of individual taxpayers registered in KPP North Badung. Keywords: Tax Amnesty; Tax Sanction; Service Quality; Taxpayers Compliance.
Analisis Perbedaan Kinerja Perusahaan antara Perusahaan yang Terindeks LQ45 dengan Perusahaan Non LQ45 Ida Ayu Nyoman Utari Gandawati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p05

Abstract

This study aims to determine and obtain empirical evidence about the difference performance of companies in LQ45 indexed companies and non-LQ45 companies. This research was conducted at non-financial companies on LQ45 indexed companies and non-LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study is chosen using purposive sampling technique and 45 non-financial companies were obtained for each LQ45 and non-LQ45 indexed group of companies, so the number of observations in this study was 270 observations. The data analysis technique used is the Mann-Whitney U Test. The results showed that the LQ45 indexed group of companies had a higher average liquidity and profitability compared to non-LQ45 companies, while in terms of average the leverage value of LQ45 companies was lower compared to non-LQ45 companies. Keywords: Company Performance; LQ45; Non LQ45.
Perbandingan Reaksi Pasar atas Seasoned Equity Offering dengan Tujuan Investasi dan Membayar Utang Ni Komang Bella Sri Lestari; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p15

Abstract

This research compares market reaction to seasoned equity offering (SEO) with investment purpose and debt repayment purpose. The research was triggered by pecking order theory’s. The sample of this research is 62 Indonesian public companies that carried out SEO during the 2013 to 2019 period. The SEO announcement date is used as event date. The event window is five days around the event date. Abnormal return is measured by market-adjusted model. The result of independent sample t-test shows that market reaction to SEO with investment purpose is better than market reaction to SEO with debt repayment purpose. Average cumulative abnormal return (CAR) of SEO with investment purpose is 0.038 and for SEO with debt repayment purpose is minus 0.006. The difference is statistically significant (p-value=0.011). Therefore, it is concluded that markets response to additional equity offering, in this case using SEO, depends on the purpose of the SEO. Keywords: Seasoned Equity Offering; Market Reaction; Abnormal Return; Market-Adjusted Model.
Optimalisasi Potensi Pajak dan Retribusi Daerah dalam Rangka Meningkatkan Pendapatan Asli Daerah di Kabupaten Ende Sabra B. Wahab Thalib; Laurentius D. Gadi Djou; Ernesta Leha
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p18

Abstract

The purpose of this research is to analyze the contribution, effectiveness and efficiency of taxes and retribution on PAD. To analize public perceptions and constraints in the system of collecting taxes and retribution in Ende district. To formulate policy strategies in optimizing local tax and retribution revenues in Ende district. This research is a quantitative research and the sampling technique uses purposive sampling. The population used is all DPPKAD apparatus, related agencies, tax and retribution payers in Ende regency. The results showed that the contribution of taxes and retribution is at a moderate level and is quite good. Effectiveness of taxes and retributions are classified as less effective and very effective. Efficiency of taxes and retribution is in an efficient position. Meanwhile, the obstacles faced in the context of local taxes and retribution in Ende regency are the lack of a base for taxes and retribution managed by the regions. Keywords: PAD Optimalization; Tax; Retribution.

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