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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 6 (2021)" : 20 Documents clear
Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45 Nyoman Weda; I Putu Sudana
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p01

Abstract

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.
Capital Intelektual, Efisiensi Modal, Kebijakan Deviden, dan Nilai Perusahaan Eka Ardiansyah
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p05

Abstract

Stakeholders have a tendency to judge the company in making policies. So that in the company appraisal process, it requires consideration of the various factors that shape the value of the company itself. Therefore, the purpose of this study is to see how much influence intellectual capital, capital efficiency and dividend policy have on the value of companies that have published their financial reports on the Indonesia Stock Exchange (IDX). The total population used was 90 companies and the samples taken were 25 companies in the financial sector. The sampling method uses purposive sampling which aims to ensure that the sample taken can meet the required criteria. Data analysis using PLS (Partial Least Square) in order to be able to analyze many variables at once, data analysis with PLS is assisted by the Smart PLS application. From the research results, it is found that intellectual capital has a positive effect on firm value, while the effect of dividend policy and capital efficiency on firm value has a negative effect. Keywords: Intelectual Capital; Devidend Policy; Capital Efficiency; Corporate Value.
Partisipasi Manajemen, Pemanfaatan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi dan Kinerja Karyawan Lembaga Perkreditan Rakyat
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p14

Abstract

The purpose of this study is to explain the effect of management participation, technology utilization, and effectiveness of accounting information systems on employee performance. This research used a quantitative approach (positivism) in an associative form and was carried out at the LPD (village credit institution) in Tabanan Regency area. The population used in this study were 75 respondents from 10 LPDs in Tabanan Regency. The data analysis technique used is multiple linear regression. The results show that management participation has positive and significant effect on employee performance, technology utilization has positive and significant effect on employee performance, effectiveness of AIS has positive and significant effect on employee performance. Keywords: Management Participation; Technology Utilization; AIS Effectiveness; Employee Performance.
Efektivitas Penerapan Sistem Informasi Akuntansi, Kecanggihan Teknologi, Internal Locus Of Control dan Kinerja Pegawai Ni Made Kusuma Devi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p07

Abstract

This study aims to analyze and empirically test the effect of the effectiveness of the application of accounting information systems, information technology and internal locus of control on the performance of the Bali Provincial Inspectorate employees. This study uses non-probability sampling, namely purposive sampling method with the criteria of employees who use accounting information systems and use computers in carrying out their work activities. Questionnaires were distributed directly to employees with the analytical technique used was multiple linear regression. Based on the analysis results show that the effectiveness of the application of accounting information systems, information technology and internal locus of control has a positive and significant effect on employee performance. Keywords: Effectiveness Of The Application Of Accounting Information Systems; Information Technolog;, Internal Locus Of Control; Employee Performance.
Persepsi Manfaat, Kemudahan Penggunaan dan Minat Menggunakan Internet Banking dengan Sikap Sebagai Variabel Intervening Ni Putu Mahesa Arsita Putri; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p02

Abstract

This study aims to determine the effect of perceived usefulness and ease of use on interest in using BRI internet banking with the role of attitude as an intervening variable. The analysis technique used is Structural Equation Modeling (SEM) with a variance based or component based approach with Partial Least Square (PLS). The results of this study indicate that, Perception of benefits has a positive and significant effect on attitudes, Ease of use has a positive and significant effect on attitudes, Perception of benefits has a positive and significant effect on interests, Ease of use has a positive and significant effect on interests, Attitude has positive and significant effect on interest, Perception of benefits has positive and significant effect on interest through attitude as avriable intervening, Ease of use has positive and significant effect on interest through attitude as attitude as intervening variable. Keywords: Perception of Benefits; Ease of Use; Attitude; Interest.
Ukuran Perusahaan, Komite Audit, Opini Audit, Ukuran KAP dan Audit Delay di Perusahaan Transportasi Arie Pratania Putri; Ricky Utomo; Yosevin Yovenia; Ayu Cindi Novika
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p04

Abstract

The purpose of the study is to analyze the effect of the Size of Company, Audit Committee, Audit Opinion and the Size of Public Accountant Firm on Audit Delay in Transportation Companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 28 companies from 46 populations companies, so that the total of samples in this analysis are 84 data. As the dependent variable (Audit Delay) is dummy variable, logistic regression is used in the research process. The result of this study is that partially the independent variable that has an effect is the Audit Opinion while the Size of Company, the audit committee, and the Size of Public Accountant Firm have no effect. Simultaneously, all independent variables have an overall effect on the dependent variable with a significance level of 0.000. Keywords: Company Size; Audit Committee; Audit Opinion; KAP size; Delay Audits.
Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan Putu Purnama Dewi; Ni Putu Eni Suwantari; I Putu Dharmawan Pradhana
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p19

Abstract

The purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is the Regional Development Bank (BPD) Bali with a population of all staff of BPD Bali Renon branch with a total sample of 96 respondents and using the saturated sample method. The analysis technique applied is multiple linear regression analysis. The findings in this study illustrate that the implementation of good corporate governance, the application of the tri hita karana culture, and the whistleblowing system in the company illustrates a significant positive effect on fraud prevention efforts at Bank BPD Bali. Keywords: Good Corporate Governance; Tri Hita Karana Culture; Whistleblowing System; Fraud Prevention.
Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak Putu Shandya Maharani; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p10

Abstract

This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.
Pengaruh Kinerja Keuangan dan Kebijakan Restrukturisasi Kredit pada Nilai Perusahaan Perbankan di Bursa Efek Indonesia
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p11

Abstract

This study aims to obtain empirical evidence of the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and credit restructuring policies on the value of banking firms on the Indonesia Stock Exchange. The research was conducted by analyzing quarterly financial reports published on the Indonesia Stock Exchange website which contained information on banking financial performance ratios, credit restructuring policies, and company value using the PBV method. The Sampling method uses purposive sampling method. The data analysis technique uses multiple linear regression. The results showed that NPL had a negative and significant effect on firm value, LDR had a positive and significant effect on firm value. CAR has a positive and significant effect on firm value. The Credit Restructuring Policy has a negative and significant effect on firm value. Keywords: Non Performing Loans; Loan to Deposit Ratio; Capital Adequacy Ratio; Credit Restructuring Policy; Company Value.
Moderasi Manacika Parisudha terhadap Pengaruh Skeptisme Profesional pada Deteksi Kecurangan Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p17

Abstract

This study aims to determine the effect of the moderating variable Manacika Parisudha on the effect of professional auditor skepticism on fraud detection. To achieve the research objectives, primary data was collected through the distribution of questionnaires that had passed the instrument test with 60 respondents holding internal supervisory positions such as internal auditors, accountants and taxation. This research uses quota sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA). The results found that Auditor Professional Skepticism had a positive and significant effect on Fraud Detection¸ and Manacika Parisudha did not strengthen the positive influence of Professional Auditor Skepticism on Fraud Detection. Keywords: Auditor's Professional Skepticism; Manacika Parisudha; Fraud Detection.

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