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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 12 (2020)" : 20 Documents clear
Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor Ida Ayu Chintya Utami Dewi; Gayatri Gayatri
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p01

Abstract

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results. Keywords: Love Of Money; Machiavellian; Religiosity.
Analisis Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 105 pada Pembiayaan Mudharabah Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p16

Abstract

The purpose of this study was to analyze the implementation of PAK 105 in mudharabah financing at PT. Bank Muamalat Indonesia Denpasar Branch in 2020. The research method used was a qualitative research method. The results showed, The recognition process at PT. Bank Muamalat Indonesia Tbk. Adapted to generally accepted standards, namely PSAK No. 105, Measurement of investment in PT. Bank Muamalat Indonesia Tbk. in cash, measured at the amount paid in accordance with PSAK 105, Presentation of mudharabah financing at PT. Bank Muamalat Indonesia Tbk. presented in the balance sheet on the element of assets equal to bank bills to customers and in accordance with PSAK 105, mudharabah financing disclosed by PT. Bank Muamalat Indonesia Tbk in the financial statements and notes to the financial statements in accordance with PSAK 105. Keywords: Accounting Treatment; Mudharabah Financing; PSAK No. 105.
Karakteristik Auditor Internal dan Eksternal terhadap Manajemen Laba pada Perusahaan Perbankan Fauziyyah Sukmawati Kurniawan; Yustrida Bernawati
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p14

Abstract

Earnings management can be minimized by implementing good governance. The principles of good governance can be realized through: completeness and implementation of the committee's duties that carry out the internal control function, as well as the implementation of the audit function, and the implementation of the audit. This study shows the effect of the ratio of internal auditor certification, realization of internal auditors / audits, number of internal auditors, size of KAP, tenure of KAP, and KAP specialists on earnings management.. This study uses a quantitative approach with secondary data derived from the IDX website data. The sampling technique was carried out using a purposive sampling method. The analytical method used is multiple linear regression analysis. The results of the analysis show that the variables of the number of internal auditors, size of KAP, and tenure of KAP have a significant effect on earnings management of banking companies. Variables of certification, realization of internal auditors, and KAP specialists have no significant effect on earnings management of banking companies. Keywords: Earning Management; Internal Auditor; External Auditor.
Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan Gilbert Gilbert; Georgina Cynthia Monica; Yoana Fransisca; Wilsa Road Betterment Sitepu
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p15

Abstract

Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality. Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.
Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran I Dewa Gde Nanda Narotama; I Ketut Sujana
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p02

Abstract

The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates. Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack.
Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi Putu Ratih Kartika Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p13

Abstract

The role of supervisors as cooperative internal auditors is very important. Supervisors are tasked with supervising the operations of the cooperative and helping to achieve the goals set by the cooperative. This study aims to determine the effect of independence, competence, training, work experience, and education level on the performance of cooperative supervisors in Buleleng District. The number of samples in this study were 79 respondents. The analysis technique used is multiple linear regression. Research shows that all variables have a positive influence on supervisor performance. This study confirms the attribution theory. Keywords: Independence; Competence; Training Work Experience; Education Level.
Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2 Ni Putu Novia Triana Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p07

Abstract

The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service. Keywords: E-Filing, Personal Taxpayers, UTAUT 2.
Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas Erwin Saraswati; Upik Nindi Febryanti; Ananda Sagitaputri
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p17

Abstract

This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The data were analyzed using Moderated Regression Analysis (MRA). The result showed that CSR disclosure do not affect ROA, but media exposure had a direct effect to ROA. Based on the legitimacy theory, firms conduct CSR to align with societal values and norms. To earn legitimacy from the society, CSR needs to be communicated to channels that are easily accessed by the people, so the benefits of CSR can be realized into profits. Based on the research results, companies are expected to use their websites or social media more often to communicate their CSR activities. Keywords: Corporate Sosial Responsibility; Disclosure; Profitability; Media Exposure.
Analisis Faktor – Faktor Yang Mempengaruhi Price Earning Ratio pada Perusahaan Manufaktur yang Listing di BEI Oktavia Komala Sari; Lilik Handajani; Endar Pituringsih
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p18

Abstract

This study aims to analyze what factors can affect the Price Earning Ratio (PER). Several factors that are considered to be able to influence PER which is used as a variable in this study, namely Return On Asset (ROA), Debt To Equity Ratio (DER), Dividend Pay Out Ratio (DPR), and Profit Growth Rate. . The population used is manufacturing companies listed on the IDX for the 2016-2018 period. With the purposive sampling technique, obtained 13 companies that will be used as research samples. The data used are secondary data. To see the effect of the independent variable on the dependent variable, multiple linear regression analysis tests were carried out which previously carried out the classical assumption test. Based on the results of the study, it is known that partially the results show that ROA, DPR, and Profit Growth Rate respectively have a significant effect on PER while DER has no significant effect on PER. Keywords: PER; ROA; DER; DPR; Profit Growth Rate.
Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah Ni Wayan Dhevi Sukma Dewi; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p10

Abstract

Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influential in performance accountability. Meanwhile, organizational culture and reporting systems negatively affect performance accountability. Keywords: Organizational Culture; Clarity Of Target Budgets; Reporting System; Government Agency Performance Accountability.

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