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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 8 (2021)" : 20 Documents clear
Persepsi Kepercayaan, Kegunaan, Kemudahan Penggunaan, Keamanan dan Minat Ulang Menggunakan Mobile Banking Jenius Ni Wayan Gita; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p16

Abstract

This study aims to determine the effect of perceived trust, usability, ease of use, and security on re-interest in using Jenius mobile banking. This study uses a non-probability sampling method with a purposive sampling technique. The number of samples used in this study were 145 respondents with criteria as Jenius mobile banking users and willing to become respondents. The analysis technique used is multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. Based on the analysis, it is found that the perception of trust has a positive effect on re-interest in using Jenius mobile banking. Usability perception has a positive effect on re-interest in using Jenius mobile banking. Perceived ease of use has no effect on re-interest in using Jenius mobile banking. Perception of security has a positive effect on re-interest in using the Jenius mobile banking. Keywords: Trust; Usefulness ; Ease of Use; Security; Re-interest.
Trading Volume Activity Memediasi Hubungan Perubahan Tarif Pajak Penghasilan Badan terhadap Return Saham Ni Nyoman Sri Wardani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p02

Abstract

Stock returns can describe the acquisition of returns on the buying and selling activities of shares carried out by investors. The rate of returns are received by investor can be influenced by elements from outside the company. This study aims to determine the reaction of the capital market as a result of changes in corporate income tax rates in 2020 on stock returns with trading volume activity as an intervening variable. The location of this research is in the Indonesia Stock Exchange by using 45 samples of companies obtained through the purposive sampling method. The data is taken by documentation method. The analysis technique used is path analysis with the single test as the final test. Based on the test results, the changes in corporate income tax rates have a positive effect on trading volume activity. Trading volume activity has a positive effect on stock returns. Changes in corporate income tax rates have a positive effect on stock returns. And trading volume activity can be an intervening variable in changes in corporate income tax rates on stock returns. Keywords: Stock Returns; Trading Volume Activity; Change in Corporate Income Tax Rate.
Good Corporate Governance Memoderasi Pengaruh Earnings Management dan Likuiditas pada Kualitas Laba I Ketut Mandi Wira Putra; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p13

Abstract

The purpose of this study is to obtain empirical evidence on the effect of earnings management and liquidity on earnings quality, with good corporate governance serving as a moderating variable, in companies ranked by the Corporate Governance Perception Index (CGPI). This study employs the associative method, with data gathered from non-participant observations. Purposive sampling was used to determine the sample, and 35 firm-year were obtained during the study period. The Moderated Regression Analysis (MRA) technique was used for data analysis. According to the findings, good corporate governance modifies the relationship between earnings management and earnings quality. Furthermore, according to the findings of this study, good corporate governance has no effect on the relationship between liquidity and earnings quality. Keywords: Earnings Management; Liquidity; Earnings Quality; Good Corporate Governance.
Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay Ni Luh Komang Winda Sindu Maharani; I Ketut Sujana
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p18

Abstract

The lengthy audit process will affect the timeliness in the publication of financial statements to the public. The delay in publication will reduce the benefits of the company's financial statements, so knowledge is needed about the factors that affect audit delay. The purpose of this study was to determine the effect of public accounting firm reputation, bankruptcy prediction, and profitability on audit delay. This research was conducted in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was selected using a purposive sampling method as many as 40 companies were studied over a 3 years period using annual financial statements. Data collection methods and data analysis techniques used are non-participant observation methods and multiple linear regression analysis. The results of this study indicate that the reputation of a public accounting firm has a negative effect on audit delay, bankruptcy prediction has a negative effect on audit delay, and profitability has a negative effect on audit delay. Keywords: Public Accounting Offices; Bankruptcy Prediction; Profitability; Audit Delay.
Motivasi Karir, Motivasi Gelar, Persepsi Biaya Pendidikan, Parental Influence dan Minat Mengikuti PPAk Rodame Munthe; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p19

Abstract

Accounting profession education is important because it can produce professional accountants, but the interest in following it is currently still low. This study aims to determine the effect of career motivation, degree motivation, perceived cost of education, and parental influence on interest in pursuing accounting profession education. The population is all active students of accounting in the morning and evening regular FEB Unud class of 2017 as many as 287. The sample collection technique is the purposive sampling method. The number of samples is 143 with the data collection method using a questionnaire. The data analysis technique is multiple linear regression analysis. The results of the analysis show that career motivation and degree motivation have an effect on interest in attending accounting profession education, perceptions of educational costs and parental influence have no effect on interest in PPAk. Keywords: Career Motivation; Degree Motivation; Perceptions of Education Costs; Parental Influence; Accountant Professional Education.
Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa Ni Putu Sundari Maheni Premaswari; I Wayan Suartana
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p09

Abstract

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective. Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.
Reaksi Pasar atas Pengumuman Penurunan Bank Indonesia 7-Day Reverse Repo Rate Anak Agung Gede Rama Sayudha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p03

Abstract

The purpose of this study is to investigate the reaction of the Indonesian capital market to the announcement of a reduction in the Bank Indonesia 7-Day Reverse Repo Rate on the property and banking sectors. This study employs an event study with a seven-day observation period. The sampling technique used was the purposive sampling technique. The sample size for the banking sector was 32 companies, and the sample size for the property sector was 30 companies. Anomaly returns were used to gauge market reaction. The researchers used the paired samples t-test and the Wilcoxon signed rank test to analyze the data. The results for both sectors revealed that no market reaction was detected as a result of the announcement. This may be caused by investors thought that the announcement can’t affect the company's performance in short term and also considering the other sentiments. Keywords: BI 7-Day Reverse Repo Rate; Event Study; Abnormal Return; Market Reaction.
Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa Ni Made Suryani; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p11

Abstract

This study aims to determine the effect of village apparatus competence, organizational commitment, clarity of budget targets on the accountability of village fund management. The sample of this research was 30 villages in Buleleng Regency with the number of respondents as many as 120 people. The method of determining the sample using purposive sampling method and data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The test results of this study indicate that the competence of village officials, organizational commitment, and clarity of budget targets have a positive influence on the accountability of village fund management. The results of this study prove empirically that the stewardship theory and compliance theory have been confirmed and are able to explain the effect of village apparatus competence, organizational commitment, and clarity of budget targets on accountability of village fund management. Keywords: Village Apparatus Competence; Organizational Commitment; Clarity of Budget Targets; Accountability.
Profitabilitas, Kepemilikan Manajerial, Kebijakan Dividen dan Nilai Perusahaan Anak Agung Gede Alit Pramana Putra; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p20

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of financial and non-financial ratios on firm value. This research was conducted on a building construction sub-sector company on the Indonesia Stock Exchange (IDX). The number of samples taken was 32 observational samples, with non-probability sampling method, especially the sampling technique, namely purposive sampling. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that profitability, managerial ownership and dividend policy have a positive effect on the value of the building construction sub-sector companies on the Indonesia Stock Exchange in the 2016-2019. Keywords: Firm Value; Profitability; Managerial Ownership; Dividend.
Good Government Governance, Gaya Kepemimpinan dan Kinerja Manajerial Penyelenggara Pemerintahan Desa I Gusti Ayu Agung Yustika Nanda; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p10

Abstract

This study aims to examine the effect of the implementation of Good Government Governance and leadership style on managerial performance of village government administrators in Badung Regency. Based on the results of the analysis it was found that the variables of Good Government Governance and leadership style simultaneously had a significant effect on managerial performance. This shows that the better the implementation of Good Government Governance and the right leadership style, the better managerial performance will be. Good Government Governance partially has a significant effect on managerial performance. This shows that the existence of good governance can improve managerial performance. Leadership style also partially has a significant effect on managerial performance. This shows that the right leadership style can improve managerial performance. Keywords: Good Government Governance; Leadership Style; Managerial Performance.

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