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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 32 No 1 (2022)" : 20 Documents clear
Kecerdasan Intelektual, Emosional, Spiritual, Motivasi Belajar, dan Pemahaman Akuntansi pada Masa Pandemi Covid-19 Ni Luh Putri Berlianawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p18

Abstract

Accounting students are required to have a high understanding of accounting in order to understand the lecture material well. The purpose of the study is to provide empirical evidence regarding the influence of intellectual, emotional, spiritual intelligence and learning motivation on accounting understanding during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used were 78 students. Sampling uses nonprobability sampling method and purposive sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression. The results of the analysis found that intellectual intelligence, emotional intelligence, spiritual intelligence and learning motivation had a positive effect on accounting understanding during the Covid-19 pandemic. Keywords : Intellectual Intelligence; Emotional Intelligence; Spiritual Intelligence; Motivation To Learn; Understanding Of Accounting.
Financial Distress, Sales Growth, Profitabilitas dan Penghindaran Pajak Ida Ayu Made Widya Ningsih; Naniek Noviari
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p17

Abstract

This study aims to determine the effect of financial distress, sales growth, and profitability on tax avoidance. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a total of 182 companies. The sample used is 80 companies with a total sample of 240 observations in three years. The analytical technique used in this research is multiple linear regression analysis. The test results in this study found that financial distress has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance, and profitability has a positive and significant effect on tax avoidance. Keywords: Financial Distress; Sales Growth; Profitability; Tax Avoidance.
Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil Mira Hasta Andira; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p11

Abstract

Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose of this study was to determine the effect of the educational background of the board of directors, board of commissioners and audit committee on real earnings management. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) using purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the educational background of accounting and finance owned by the board of directors, board of commissioners and audit committee had a negative effect on real earnings management in the company. The results also show that the educational background of accounting and finance is one of the factors that can prevent the occurrence of earnings management in the company. Keywords : Real Earning Management; Education; Board Of Director; Board Of Commissioner; Audit Committee.
Spesialisasi Auditor Memoderasi Kualitas Kantor Akuntan Publik, Opini Audit, Pergantian Auditor Terhadap Audit Report Lag Rahman Sastrawan; Ariefanda Iqbal Perdhana; Ermina Toliang
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p20

Abstract

The purpose of this study was to analyze the effect of the quality of the Public Accounting Firm (KAP), audit opinion, and auditor turnover on audit report lag with auditor specialization as a moderating variable. The research was carried out on companies in the agricultural sector of the plantation sub-sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample data used were 13 companies with purposive sampling method, data were analyzed using the WarpPLS application with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS), while the measurement of variables used dummy variables. The results show that the quality of KAP has a negative effect, so that it has an impact on shortening the audit report lag, while audit opinion and auditor turnover have no effect on audit report lag. Auditor specialization is able to strengthen the influence of audit opinion on audit report lag, so as to shorten audit report lag. Auditor specialization is not able to strengthen the effect of auditor turnover and KAP quality on audit report lag, so it can prolong audit report lag. Keywords : KAP Quality; Audit Opinion; Auditor Change; Auditor Specialization; Audit Report Lag.
Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD di Kabupaten Badung: Peran Keefektifan Pengendalian Internal Ni Wayan Ayu Putri; I Wayan Suartana
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p01

Abstract

The purpose of this study was to analyze the factors that influence the tendency of accounting fraud in LPDs in Badung Regency with the effectiveness of internal control as a moderating variable. This research was conducted in LPD in Badung Regency, the number of samples used were 93 LPD supervisors with purposive sampling method. Data was collected using a survey approach with the research instrument used was a questionnaire. The data collected was then analyzed using multiple linear regression analysis techniques. The results showed that there was a negative influence between the suitability of compensation for the tendency of accounting fraud, information asymmetry had no effect on the tendency of accounting fraud, internal control had a negative effect on the tendency of accounting fraud, internal control was able to moderate the effect of the suitability of compensation on the tendency of accounting fraud, internal control was not able to moderate the effect of information asymmetry on the tendency of accounting fraud. Keywords : Compensation Suitability; Information Asymmetry; Internal Control; Trends in Accounting Fraud.
Penerapan Prinsip-Prinsip Good Governance pada PT. BPR Kusemas Dana Mandiri Ni Luh Putu Katrin Edelwis; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p03

Abstract

Since April 2020 PT. BPR Kusemas Dana Mandiri experienced a decline in profit due to the COVID-19 pandemic, but PT. BPR Kusemas Dana Mandiri continues to carry out its operations well and continues to provide full salaries without termination of employment. This study aims to determine the principles of Good Governance (GG) applied to PT. BPR Kusemas Dana Mandiri uses a qualitative method. The data analysis used is descriptive analysis with a qualitative approach. The results of this study state that the principles of transparency, accountability, responsibility, independence and equality and fairness have been implemented properly by PT. BPR Kusemas Mandiri Fund. The implications of this research are expected to be a reminder and evaluation material regarding the importance of applying the principles of Good Governance (GG) in the company's operations. Keywords : Good Governance; Accountability; Transparency; Responsibility.
Moderasi Persepsi Kegunaan dan Kemudahan Pembelajaran terhadap Pengaruh Minat Belajar pada Tingkat Pemahaman Akuntansi Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p07

Abstract

This study aims to determine the moderating ability of the perceived usefulness and convenience of online learning media at OASE Udayana on the influence of accounting students' learning interest on their level of accounting understanding. The primary data of this research is the distribution of questionnaires using purposive sampling method. The collected data is first tested for the fulfillment of the classical assumption requirements, then analyzed using the technique of moderated regression analysis (MRA). The results of this study are that interest in learning statistically affects the level of accounting understanding, perceptions of the usefulness of online learning media are not able to strengthen or weaken the influence of interest in learning on the level of accounting understanding and perceived ease of moderating the effect of interest in learning on the level of accounting understanding. Keywords: Learning Interests; Perceptions of Usefulness; Perceptions of Ease; Level of Accounting Understanding.
Transparansi Anggaran Pendapatan dan Belanja Daerah di Era Pandemi Covid-19: Peran Sistem Informasi Pemerintahan Daerah I Gusti Ayu Yuli Kartika; A. A. N. Eddy Supriyadinata Gorda
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p05

Abstract

Transparency in the Regional Revenue and Expenditure Budget (APBD) is one manifestation of Good Governance. This study aims to examine the effect of accessibility, internal control system, and performance-based budgeting on APBD transparency with the application of the Regional Government Information System (SIPD) as an intervening variable. This research was conducted at the Bali Province Regional Financial and Asset Management Agency (BPKAD). The research population is all civil servants in BPKAD and the sampling technique used is saturated sampling. Structural equation model is used as a data analysis tool. The results showed that the Regional Government Information System (SIPD) positively mediated the influence of accessibility, internal control systems, and performance-based budgeting on APBD transparency. Keywords : Accessibility; Internal Control System; Performance Based Budgeting; Transparency.
Analisis Adopsi Uang Elektronik dengan Model UTAUT2 Ni Putu Diva Cahyani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p13

Abstract

This study aims to explain the intention and behavior of using electronic money using the UTAUT2 model. This research was conducted in Badung Regency. The sampling method used is accidental sampling. The data collection method is carried out by distributing online and paper-based questionnaires to the people of Badung Regency who use electronic money that has been registered with Bank Indonesia. The total sample is 252 people. The data analysis technique used SEM-PLS. The results of this study indicate that socio-cultural factors, facilitating conditions, price values, and habits have a significant positive effect on the intention to use electronic money, meanwhile, performance expectations, business expectations and hedonic motivation have no effect on intentions to use electronic money. In addition, the facilitating conditions, habits, and usage intentions have a positive and significant effect on the behavior of using electronic money. Keywords: Behavior Intention of Electronic Money; Use Behavior of Electronic Money; UTAUT2
Profitabilitas, Likuiditas, Ukuran Perusahaan dan Nilai Perusahaan Kadek Asri Damayani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p02

Abstract

The purpose of this study was to determine the effect of liquidity, profitability, and firm size on firm value. This study uses real estate and property companies from 2017-2019 listed on the Indonesia Stock Exchange as the population in this study. The method of determining the sample using purposive sampling technique. The number of research samples was 28 companies with an observation period of 3 years, resulting in 84 samples of observations. The hypothesis in this study was tested using multiple linear regression analysis techniques. The results of the analysis show that profitability, liquidity and firm size have a positive effect on the value of the property and real estate sector companies. So it can be concluded that profitability, liquidity and company size play an important role in determining the value of companies in the property and real estate sectors. Keywords : Profitability; Liquidity; Firm Size; Firm Value.

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