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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 7 (2021)" : 20 Documents clear
Determinan Minat Wajib Pajak dalam Menerapkan Sistem E-Filling di KPP Pratama Badung Selatan Ni Luh Putu Sukma Pradnyani; I Ketut Jati
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p18

Abstract

This study aims to obtain empirical evidence of the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The Technology Acceptance Model (TAM) and Task Technology Fit (TTF) are used as a theoretical basis to explain the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The number of samples used in the study were 100 respondents with purposive sampling method of determining the sample. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that information technology readiness and system feasibility have a positive and significant effect on taxpayers' interest in implementing the e-filling system, while perceptions of the usefulness and effectiveness of the system have no effect on the interest of taxpayers in implementing the e-filling system. Keywords: Information Technology Readiness; Perceptions of Usefulness; System Effectiveness; System Eligibility; Interest in Implementing the E-Filling System.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi Ni Ketut Wardayanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p09

Abstract

Master of Accounting is a secondary education in higher education to get a master’s degree. This study aims to obtain empirical evidence of the effect of motivation, accreditation of study program, labor market considerations and peer environment status on intention to take master in accounting. The research was conducted at The Faculty of Economics and Business. The sampling technique use was purposive sampling and obtained a sample of 168 samples. Data were analyzed using multiple linear regression analysis. The result of this study indicate that motivation and peer environment status has a positive effect on intention of students to take Master of Accounting Education, while accreditation of study program and labor market considerations has no effect on the interest of student attending the master of Accounting Education. Keywords: Motivation; Accreditation Of Study Program; Labor Market Considerations; Peer Status; Student Interest.
Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor Ida Bagus Alit Surya Dharma; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p01

Abstract

This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.
Hubungan Jenis Kelamin, Stress, dan Kepuasan Mahasiswa Akuntansi terhadap Pembelajaran Daring di Masa Pandemi COVID-19 Sakina Nusarifa Tantri; Ceicillia Novita Roseline
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p14

Abstract

This study is a quantitative study on student perceptions of online learning during the COVID-19 pandemic. The purpose of this study was to examine the model of the relationship between gender, Stress, and satisfaction of accounting students in Indonesia towards online learning during the COVID-19 pandemic. The method used in this quantitative research is a survey method using a sample of accounting students at several universities in Indonesia. The number of samples in this study were 84 students, obtained through a sampling technique that is purposive convenience sampling. The results of this study confirmed that only the effect of Stress on student satisfaction was found to be significant, while gender did not significantly affect Stress and satisfaction with online learning. Keywords: Gender; Stressed; Satisfaction; Online.
Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi Made Ayu Riski Meinanda Kesumastuti; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p19

Abstract

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values. The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange. The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.
Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta Kusnadewi Kusnadewi; Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p06

Abstract

Nowadays, society and companies are increasing aware of the importance of environmental conservation of activities, improvement of economic standards and social harmony. CSR is away to show the company’s concern for the environment and the suroounding community. Corporate Social Responsibility (CSR) activities, or also known as Social Activities or often called Sustainability Development, are not a disclosure of the behavior of an individual in a company but are a disclosure of corporate behavior that can increase social trust in the company. Corporate Social Responsibility (CSR) activities for a hotel do not directly increase company profits, but by carrying out these activities in the environment and in the surrounding community, it will improve the company's image in the eyes of the public. There are various kinds of activities that can be categorized as part of CSR, from the promotion and marketing of social activities, philanthropic activities (charity), voluntary social/ community work. Keywords: Corporate Social Responsibility (CSR); Disclosure of Corporate Behavior; Improve The Company's Image In The Eyes of The Public; Various Kinds Of CSR.
Risiko Perbankan, Working Capital Turn Over, dan Profitabilitas Ni Made Bunga Ayu Cahyani; I Ketut Sujana
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p10

Abstract

This study aims to obtain empirical evidence of the effect of credit risk, liquidity risk, operational risk, and working capital turnover on the profitability of banking companies. The study population was 45 banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. With a purposive sampling technique, this study used 17 samples of companies. Through multiple linear regression analysis techniques, the results show credit risk and operational risk partially have a negative and significant effect on the profitability of banking companies. It means the lower the credit risk and operational risk faced, the greater the profitability can be generated. This study also shows liquidity risk and working capital turnover partially have a positive and insignificant effect on the profitability of banking companies. This means that the higher the risk of liquidity and working capital turnover faced, will not be able to increase the profitability of banking companies. Keywords: Credit Risk; Liquidity Risk; Operational Risk; Working Capital Turn Over.
Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Pemahaman Internet sebagai Variabel Pemoderasi Ni Kadek Indah Amiliasari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p03

Abstract

E-system is a modernization of taxation system that uses information technology that makes it easier for taxpayers to report and pay their taxes. E-system consists of e-registration, e-SPT, e-filing, and e-billing This study aims to determine the effect of e-registration, e-SPT, e-filing, and e-billing on the compliance of individual taxpayers with internet understanding as moderating variable. Determination of the number of samples using incidental sampling technique. Linear regression test and Moderated Regression Analysis (MRA) are the data analysis technique used. The results showed that e-registration, e-SPT, e-filing, and e-billing has a positive effect on the compliance of individual taxpayers meanwhile e-registration, e-SPT, e-filing, and e-billing was not moderated by internet understanding on the compliance of individual taxpayers. Keywords: E-registration; E-SPT; E-filing; E-billing; Taxpayer Compliance; Internet Understanding.
Ukuran Perusahaan, Good Corporate Governance, Eco-Control dan Luas Pengungkapan Corporate Social Responsibilty Nengah Saraswati Kusumaputri; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p15

Abstract

In recent years, corporate social responsibility or commonly known as corporate social responsibility (CSR) has become a major development issue for a company. In carrying out its activities, the company is inseparable from the environment and society. Companies that have the desire to survive and have a competitive advantage need to make CSR as one of their business strategies. Knowing how company size, GCG, and eco-control influence the extent of CSR disclosure is the aim of this study. The population used in this study is a number of companies listed on the IDX for the 2017-2019 period and including companies in the raw material producing sector. The sample used was 11 companies through purposive sampling method. This study uses multiple linear regression analysis techniques. The results of the study that can be drawn from this study, company size, GCG, and eco-control have an influence on the extent of CSR disclosure. Keywords: Extent Of Corporate Social Responsibility Disclosure; Company Size; Good Corporate Governance; Eco-Control.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan Ni Made Widyasari; Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p04

Abstract

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

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