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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 9 (2021)" : 20 Documents clear
Return On Assets, Leverage, Company Size dan Tax Avoidance Ni Wayan Shintya Dharmayatri; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p12

Abstract

The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampling. The number of companies that met the criteria was 11 companies with 33 observations. Data collection was carried out by non-participant observation method. The data analysis technique used is multiple linear regression analysis. Based on the research results, it was found that return on assets and company size have a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. Keywords: Tax Avoidance; Return On Assets; Leverage; Company Size.
Bahasa IndonesiaManajemen Laba dan Perilaku Investasi: Apakah Framing Effect Diperhitungkan? Firdaus Kurniawan; Hilma Tsani Amanati; Nandya Octanti Pusparini; Meliani Mukti
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p01

Abstract

This study aims to obtain empirical evidence on the effect of earnings management on company's investment decision making, as well as to see indications of the framing effect caused by earnings management on the company's investment behavior. The sample of this study includes all manufacturing companies listed on the stock exchanges of countries in Southeast Asian region with an observation period from 2009 to 2019. The results indicate a positive and significant effect of earnings management on management investment decisions. Meanwhile, the framing effect is believed to arise as a result of earnings management practices and also influences managers in viewing further as a consideration for making company investment decisions. Keywords: Earnings Management; Investment Decision; Framing Effect.
Faktor - Faktor yang Mempengaruhi Kinerja Keuangan Bank Perkreditan Rakyat I Kadek Sardika Putra; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p06

Abstract

This study aims to examine the effect of the Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (BOPO) variables on the financial performance of BPRs as proxied by ROA. The population in this study were all BPRs in Badung Regency which were registered with the Financial Services Authority (OJK) during the 2016-2018 period. Determination of the sample using purposive sampling method and obtained as many as 49 rural banks with a total of 147 observations. The analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the NPL and LDR variables have no effect on financial performance, while OEOI has a negative effect on financial performance. This research can add information and knowledge about the effect of NPL, LDR, OEOI on BPR financial performance as proxied by ROA. Keywords: ROA; NPL; LDR; BOPO.
Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report Ni Luh Sari Wagiswari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p13

Abstract

Companies and other business entities must disclose or report the company's social activities included in the sustainability report. However, the level of sustainability report reporting in Indonesia is still low. The purpose of this study was to determine the effect of profitability, company activity, and industry type on the disclosure of sustainability report. This research was conducted at the LQ45 company on the Indonesia Stock Exchange for the period 2017-2019 by accessing the official website ww.idx.co.id. The population in this study amounted to 45 companies. Sampling using purposive sampling technique. The sample in this study were 16 companies with 48 observational data. The analysis technique used in this study was multiple linear regression analysis. Based on the research results, it was found that profitability had a negative effect on the disclosure of sustainability reports. Company activities have a positive effect on sustainability report disclosure. Industry type has no effect on sustainability report disclosure. Keywords: Profitability; Company Activities; Industry Type; Sustainability Report.
Kepuasan Memediasi Pengaruh Kualitas Sistem, Kualitas Informasi dan Pelatihan terhadap Kinerja Individual Pengguna Siskeudes Hayyun Aini; M. Irwan; Ni Ketut Surasni
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p15

Abstract

This study aims to provide empirically the effect of system quality, information quality and training on performance as well as the effect of mediating satisfaction on the effect of system quality, information quality and training on the performance of village financial information system users (Siskeudes) in East Lombok Regency. The method used is explanatory research with a quantitative approach, with a sample of 71 village treasurers. The results showed that system quality, information quality and satisfaction had a positive and significant effect on performance and satisfaction partially mediated the effect of system quality, information quality and training on the performance of village financial information system users (SISKEUDES) in East Lombok Regency. Keywords: System Quality; Quality Of Information; Training; Satisfaction; Performance.
Reaksi Pasar Atas Pengumuman Anugerah Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup I Gde Ary Wirajaya; Teresia Arta Pangestu
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p07

Abstract

This study aims to examine the market's reaction to information regarding the announcement of a company performance rating assessment program award in environmental management. Market reaction is measured by abnormal return around the announcement date of the environmental management program. This research is conducted at the Indonesia Stock Exchange. The population in this study are all publicly listed companies receiving PROPER awards listed on the IDX in 2018 for a total of 51 companies. Samples that met the purposive sampling criteria are 50 companies. The analysis technique used is one sample t-test and independent samples t-test. The results of this study indicate that there is a market reaction around the PROPER rating announcement date, and there is no different market reaction between companies with good ratings and companies with bad ratings. Keywords: Event Study; Abnormal Return; PROPER.
Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening Ni Kadek Budi Arsani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p14

Abstract

This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency. Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.
Profitabilitas sebagai Pemoderasi Pengaruh Struktur Aktiva, Risiko Bisnis, dan Ukuran Perusahaan pada Struktur Modal Ni Made Arika Wulandari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p05

Abstract

The capital structure is very important for the company, this is because it involves the policy of determining the source of funding used, both from inside and outside the company. This study aims to determine the effect of asset structure, business risk, and firm size on capital structure with profitability as a moderating variable. The research was conducted on manufacturing sector entities that are listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population is 141 entities. Based on the purposive sampling method, the research sample used was 70 manufacturing entities. The data analysis technique in this study is moderated regression analysis. The results showed that the asset structure has a negative effect on the capital structure. Business risk has no influence on the capital structure. Firm size has a positive influence on capital structure. Profitability is able to moderate the effect of asset structure and firm size on capital structure. Profitability does not moderate the effect of business risk on capital structure. Keywords: Capital Structure; Assets Structure; Business Risk; Firm Size; Profitability.
Kompleksitas Perusahaan, Client Importance dan Volatilitas Idiosinkratik Mei Rinta
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p11

Abstract

This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable is idiosyncratic volatility, while the independent variable is company complexity and client importance. Multiple linear regression was used to test. The results showed that there was a significant positive effect of client importance on the dependent variable and a significant negative effect on company complexity on the dependent variable. This means that business line information and auditor-related factors are a signal for investors to react to company shares. Keywords: Complexity Of The Company; Client Importance; Idiosyncratic Volatility.
Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Komite Audit dan Penghindaran Pajak I Dewa Agung Ayu Mega Maharani Martha; I Ketut Jati
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p09

Abstract

Taxes are an important source of funding for the Indonesian economy. Tax Avoidance is a company's effort to minimize the company's tax burden by looking for gaps in a country's tax weaknesses, so the scheme is legal. This study aims to obtain empirical evidence of the correlation of managerial ownership, the proportion of independent commissioners, and the audit committee on tax avoidance. The theory used is the Agency Theory. The research was carried out on mining entities that are on the IDX in the period 2017-2019, with a population of 43 entities. The number of samples obtained are 11 companies with purposive sampling method. Data collection is done by non-participant observation. The data analysis technique applied is multiple linear regression. The findings indicate that the proportion of independent commissioners has a negative effect on tax avoidance. However, managerial ownership and audit committee have no effect on tax avoidance. Keywords: Managerial Ownership; The Proportion of Independent Comissioners; Audit Committee.

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