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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 10 (2022)" : 20 Documents clear
The Analysis of the Effect of Leverage, Profitability and Executive Character on Tax Aggressiveness Rio Syaputra; Yurniwati Yurniwati
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p10

Abstract

This study aims to examine the effect of leverage, profitability and executive character on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used purposive sampling and obtained as many as 63 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of hypothesis testing Leverage has no significant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness. Executive character has a positive and significant effect on tax aggressiveness. Leverage, Profitability and Executive Character together have a positive and significant effect on tax aggressiveness. Keywords: Tax Aggressiveness; Leverage; Profitability; Executive Character
Manajemen Barang Milik daerah dan Optimalisasi Pengelolaan Aset Provinsi X Periansya Periansya; Yuliana Sari; Farah Azmi
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p13

Abstract

This study aims to determine the relationship between regional property management to the optimization of asset management as well as planning, identification of BMD, BMD inventory and supervision and control as a variable. Data were collected from employees of the regional financial and asset management agency of South Sumatra Province through a structured questionnaire. The sample used was 56 employees at the Regional Financial and Asset Management Agency of South Sumatra Province and analyzed using SPSS version 25. The results showed that the Planning and Supervision and Control variables had a significant positive effect on the optimization of asset management, while the BMD Identification variable had a negative effect. Inventory BMD does not affect the optimization of asset management. Keywords: Planning; Identification; Inventory; Supervision and Control; Optimization of Asset Management
Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, serta Faktor Keamanan dan Kerahasiaan pada Minat Penggunaan E-Filling Made Dwi Ananda Suryani; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p17

Abstract

The renewal effort carried out by the DJP is through modernization to increase tax revenue, namely through E-Filling. E-Filling is issued by the DJP to facilitate the work of taxpayers in submitting Annual Tax Returns online and real time. The purpose of this study is to obtain real and empirical evidence regarding the interest in using E-Filling which is influenced by perceived usefulness, perceived ease of use, and security and confidentiality factors. The location of this research was taken at KPP Pratama Gianyar. The research sample was 100 effective and registered WPOPs using E-Filling taken using the Slovin with the accidental sampling, whose data were collected using a questionnaire. The analysis technique uses multiple linear regression analysis with the help of SPSS 23. The results of the study explain where the influence of perceived usefulness, perceived ease of use, as well as security and confidentiality factors indicate a positive and significant direction on interest in usingE-Filling as a tax reporting system. Keywords: Perception of Usefulness; Perceived Ease of Use; Security and Confidentiality Factors; E-Filling
Kontrol Perilaku, Komitmen Profesional, Religiusitas dan Niat Melakukan Whistleblowing Selvi Aprilia Putri; Fatmawati Zahroh
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p07

Abstract

Failure to provide important information such as financial statements can cause harm to various interested parties. The study discusses what factors can affect an accountant's intention to take whistleblowing actions. The study used quantitative methods by distributing questionnaires to 40 employees of a public accounting firm in Malang. Data analysis using IBM SPSS 26 using multiple linear regression analysis. The results of the analysis show that behavioral control and professional commitment have no effect on an accountant's intention to take whistleblowing actions. While religiosity has a positive and significant effect on an accountant's intention to take whistleblowing actions. Keywords: Behavioural Control; Professional Commitment; Religiosity; Whistleblowing.
Prediksi Financial Distress Sebelum dan Selama Masa Pandemi Covid-19 Carissa Lorenza Kassidy; Jesica Handoko
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p08

Abstract

This study aims to determine the differences in the predictions of financial distress before and during the pandemic. A single variable is used in the study from the calculation of the financial distress prediction model. The prediction model used in this study is the prediction model of Grover, Springate, Taffler and Zmijewski. The object of research is a manufacturing company listed on the Indonesia Stock Exchange in the 2018-2020 period. Hypothesis testing using Paired Sample T-Test. The results showed differences in the predictions of financial distress using the Springate and Taffler prediction models before and during the COVID-19 pandemic. Meanwhile, the results of predictions of financial distress with the prediction model of Grover and Zmijewski tend not to show any difference. This finding implies that the use of earnings before interest and tax ratios in the Springate model and the Taffler model is better able to predict financial distress before and during the pandemic than other models that use profit after tax indicators. Keywords: Financial Distress; Grover; Springate; Taffler; Zmijewski
Studi Faktor Psikologi Sosial dan Eksternal dalam Memengaruhi Kepatuhan Wajib Pajak Sayyidah Nurul Kusuma Dewi; Matheas Prihargo Wahyandono; Valeria Flora Seran; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p01

Abstract

Tax compliance plays a very important role in increasing state tax revenues. This study aims to determine the effect of national pride, trust in authority, and the Automatic Exchange of Information (AEoI) system on tax compliance. The study also raises one social psychological factor, namely patriotism as a moderating variable that strengthens the relationship between national pride and tax compliance. The research uses a survey method and the sample is taxpayers who have NPWP. The results of the study indicate that there is an influence of national pride and the AEOI system on taxpayer compliance. There is no significant effect of the variable trust in authority on taxpayer compliance. The moderating variable in the form of patriotism cannot strengthen the influence of national pride on taxpayer compliance. The study concludes that the taxpayers of this study have a high spirit of nationalism and knowledge of the AEOI system, but trust in the authorities is still low. Keywords: Tax Compliance; Nationalis Pride; Trust; AEoI System; Patriotism.
Kepemilikan Institusional, Likuiditas, Capital Expenditure, Profitabilitas dan Corporate Cash Holding di Masa Pandemi Covid-19 Misyka Qalbiya Nugrha Ikhsani; Etty Gurendrawati; Hafifah Nasution
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p19

Abstract

This study aims to determine how the influence of institutional ownership, liquidity, Capital Expenditure, and profitability on corporate cash holding (CCH) during the Covid-19 Pandemic. The research population is trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample is 115 using purposive sampling technique. This study uses multiple linear regression analysis, with the type of secondary data processed through the IBM SPSS version 25 application. The results showed that institutional ownership and Capital Expenditure had no effect on CCH. Meanwhile, liquidity and profitability have a positive effect on CCH. Keywords: Corporate Cash Holding; Institutional Ownership; Liquidity; Capital Expenditure; Profitability
Tata Kelola Perusahaan Memoderasi Hubungan Corporate Social Responsibility dan Kinerja Keuangan Androni Susanto; Fiona Fiona
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p04

Abstract

Corporate social responsibility (CSR) is closely related to company performance. The study aims to investigate whether corporate governance moderates the relationship between corporate social responsibility (CSR) and corporate financial performance. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling method used was purposive sampling. The data analysis tool used is Moderate Regression Analysis (MRA). The results of the analysis show that corporate social responsibility (CSR) has a positive effect on financial performance. The independent board of commissioners and commissioners strengthen the relationship of corporate social responsibility (CSR) and corporate performance. Meanwhile, foreign ownership weakens the relationship between corporate social responsibility (CSR) and company performance. Government ownership does not act as a moderating variable on the relationship between corporate social responsibility (CSR) and company performance. Keywords: Financial Performance; Corporate Social Responsibility; Board of Commissioners; Foreign Ownership; Government Ownership.
Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM Ni Made Yastini; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p03

Abstract

This study aims to analyze the effect of understanding tax regulations, socialization of taxation and tax rates on compliance with MSME taxpayers. The study used the method of distributing questionnaires. The research subject is MSME taxpayer compliance in Gianyar Regency. The research was conducted at KKP Pratama Gianyar, with a sample of 99 MSME taxpayers. Analysis of research data using multiple linear analysis. Research shows understanding of tax regulations, tax socialization, and tax rates have a positive influence on compliance with MSME taxpayers in Gianyar Regency. So it can be concluded that MSME taxpayers will comply if they understand tax regulations, there is tax socialization and fair tax rates for MSMEs. Keywords: Tax; MSME; Tax Regulation.
Dampak Implementasi Sistem Informasi Akuntansi atas Kualitas Data Keuangan UMKM Saat Pandemi di Bandar Lampung Victoria Ari Palma Akadiati; Imelda Sinaga; Lydia Sumiyati
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p12

Abstract

The implementation of SIA (Accounting Information System) has led to modern accounting departments in organizations such as MSMEs for financial management. However, most MSME owners do not realize the importance of this. The purpose of this study is to re-investigate the impact of the implementation of AIS on the quality of MSME financial data in Bandarlampung. The study used quantitative data using a questionnaire on the multiple linear regression method. The population used was 417 MSMEs and the sample used was 200 MSMEs in Bandar Lampung. The results showed that the information system application variables, input variables in the accounting information system application, and security variables from the AIS application had a significant positive effect on the quality of financial data. This means that the implementation of AIS in MSMEs must be maintained and the use of information technology increased in accordance to the improve the quality of MSME financial data for its users. This is because the existence of technology such as AIS can make it easier for users to make decisions from evaluating financial performance for the sustainability of MSME businesses. Keywords: AIS; MSME; Data; Financial.

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