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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 31 No 12 (2021)" : 20 Documents clear
Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International I Made Surya Widhi Wibawa; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p14

Abstract

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.
Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pengelolaan Alokasi Dana Desa Untuk Meningkatkan Good Village Governace Moh Syamsul Rijal; Lilik Handajani; Dwi Putra Buana Sakti
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p20

Abstract

This study aims to analyze the effect of Accountability, Transparency and Community Participation on the management of Village Fund Allocation (ADD) to improve Good Village Governance (GVG) in West Lombok. The sample of respondents was determined by non-probability sampling, namely purposive sampling. The number of respondents was 108 people who served as Village Head, Village Secretary, Village Treasurer, and Community. Data collection is done by questionnaire. The analysis technique is done by using multiple linear regression analysis model. The results of the accountability research have a positive and significant effect on the management of village fund allocations, as well as transparency has a positive and significant effect on the management of village fund allocations. In contrast, the results of community participation have a positive and insignificant effect on the management of village fund allocations. Practical implications of the research results for village government officials and village heads in West Lombok Regency for the creation of a healthy village fund allocation management. In addition, the formation of an independent village by increasing the village's original income, budget transparency, accountability and transparency. Keywords : Accountability, Transparency, Community Participation, Management Of Village Fund Allocation.
Factors Affecting Sustainability Reporting Disclosure Galuh Artika Febriyanti
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p12

Abstract

The aim is to determine the factors affecting sustainability reporting with a focus on firm age, woman presence, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Total population consist of 103 firm-years that consistently publish sustainability reporting for the period 2018-2020. samples consist of 33 firm-years based on the criteria.Testing the data using multiple linear regression, the results showed that firm size, woman presence on board of commissioners’, and profitability do not have a significant effect on the sustainability reporting disclosure. However, woman presence on board of directors and leverage had a significant effect on the sustainability reporting disclosure. Keywords : Firm Size; Woman Presence On Board Of Commissioners; Woman Presence On Board Of Directors; Profitability; Leverage.
Kesempatan Investasi, Kebijakan Dividen dengan Firm Size sebagai Variabel Moderasi Dewa Ayu Mirah Satya Dewi; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p07

Abstract

Dividend policy is one of the most important financial functions of a company. This is because the dividend policy has an influence on the company's stakeholders, both managers and investors. This study aims to determine the effect of investment opportunities on dividend policy with Firm Size as a moderating variable. This research was conducted on manufacturing companies on the Indonesia Stock Exchange for the 2015-2019 period. The population is 142 companies. Based on the purposive sampling method and the expenditure of outlier data, a sample of 34 companies was obtained. The data analysis technique used is Moderated Regression Analysis. The results of the analysis show that Firm Size does not weaken the effect of investment opportunities on dividend policy. The results of this study support the residual theory of dividend and agency theory. In addition, the results of this study can also be considered by companies in determining dividend policy and assisting investors in making investment decisions. Keywords : Investment Opportunity Set; Dividend Policy; Firm Size.
Kinerja Keuangan dan Return Saham Perusahaan Blue Chip di Bursa Efek Indonesia Ariel Suryo; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p19

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of return on assets, earnings per share, and return on equity on stock returns. This research was conducted on Blue Chip companies listed on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 81 samples, with non-probability sampling method with saturated sampling technique. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression technique. The results of the analysis found that return on assets, earnings per share, and return on equity had a positive effect on stock returns of Blue Chip companies listed on the IDX for the 2017-2019 period. Keywords : Stock Return; Return On Assets; Earnings Per Share; Return On Equity; Blue Chip.
Pengaruh Tekanan Lingkungan, Tekanan Pemegang Saham, dan Ukuran Perusahaan terhadap Kualitas Sustainability Reporting Dicky Beryl Kholif Arrokhman; Siswanto Siswanto
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p10

Abstract

Company to have good environmental and social performance, besides its financial performance. Stakeholders demand this information in a report called sustainability reporting. The size of a company is directly proportional to the public attention received, so that large companies are more receptive to get negative views. To answer this view, the company will increase the transparency of its information, including sustainability reporting. This study aims to determine the effect of environmental pressure, shareholder pressure, and company size on the quality of sustainability reporting. This research was conducted on 22 companies that participated in ASRRAT in the period 2018-2020 which were selected using purposive sampling. This study uses a panel data logistic regression model. The results show that environmental pressures and company size have a positive influence on the quality of sustainability reporting. Meanwhile, shareholder pressure shows a negative effect on the quality of sustainability reporting. Keywords : Quality of Sustainability Reporting, Environmental Pressure, Shareholder Pressure, Company Size, Asian Sustainability Reporting Rating.
Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Ni Nyoman Mira Miladeny; I Gusti Eka Ayu Damayanthi
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p15

Abstract

This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 75 in 3 years of observation, with the method of collecting samples using the nonprobability sampling method with purposive sampling technique. The data analysis technique used Moderate Regression Analysis (MRA). The results of this research stated that CSR has an effect on firm value and profitability is not able to moderate the effect of CSR on firm value. Keywords : Corporate Social Responsibility (CSR); Firm Value (Tobin’s Q); Profitability (ROA).
Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Kualitas Audit di Kantor Inspektorat Provinsi Bali Nyoman Diantha Anggriawan; I Made Sukartha
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p02

Abstract

This study aims to determine the effect of work experience, independence, integrity, and competence on audit quality at the Bali Provincial Inspectorate Office. The theory used in this research is agency theory. This research was conducted at the Bali Provincial Inspectorate Office. The number of samples taken as many as 32 auditors, with the saturated sampling method. Data was collected through a survey method with data collection techniques using a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that work experience, independence, integrity, and competence have a positive effect on audit quality at the Bali Provincial Inspectorate Office. The more work experience an auditor has, the higher the attitude of independence, integrity, and competence possessed, the better the quality of the audit produced. Keywords : Work Experience; Independence; Integrity; Competence; Audit Quality.
Pengaruh Pengetahuan, Pengalaman, Skeptisme Profesional, Dan Intuisi APIP Dalam Mendeteksi Kecurangan Pada Inspektorat Provinsi NTB Muhammad Idham; Lalu M. Furkan; Endar Pituringsih
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p16

Abstract

This study aims to analyze the effect of knowledge, experience, professional skepticism, and intuition of government internal supervisors in detecting fraud at the NTB Provincial Inspectorate. Respondents from this study as many as 49 people who have functional positions. The technique of collecting data is by using a questionnaire and collecting data by using the census method. The data analysis technique used multiple regression analysis. The results showed that professional experience and skepticism had a significant positive effect on Fraud Detection. Meanwhile, knowledge and intuition have a negative effect on Fraud Detection. The theoretical implication of this research is to strengthen the results of previous studies that knowledge, experience, professional skepticism and intuition have an influence on fraud detection. The practical implications of this research are useful as a means to provide information or references for auditors, especially those who have an auditor's functional position. Meanwhile, the implications of research policies can be used as benchmarks and evaluations related to fraud detection in improving the quality and performance of auditors as government internal supervisors. Keywords : Knowledge; Experience; Profesionalisme Skepticism; Intuition; Fraud Detection.
Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara Kadek Danu Dwika Riyatna; Gayatri Gayatri
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p18

Abstract

Accountability is the responsibility of the village government regarding the management of village funds to the community in a transparent, honest, orderly and disciplined manner. The purpose of providing village funds is in line with Law no. 6 of 2014 which is to improve the welfare of the community. This study aims to determine the effect of village head leadership, village apparatus competence and community participation on fund management accountability in 8 villages in North Denpasar District with 178 respondents. Data collection by using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that the leadership of the village head and the competence of the village apparatus had a positive influence on the accountability of village fund management in North Denpasar District, while community participation had no significant effect on the accountability of village fund management in North Denpasar District. Keywords : Accountability; Leadership; Competence; And Community Participation.

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