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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 11 (2022)" : 20 Documents clear
Cash Holding pada Perusahaan Non-Keuangan di Indonesia Meily Juliani; Angelline Tu
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p20

Abstract

The aim of this study is to empirically prove the effect of accrual quality, earnings quality, company size, market to book ratio operating cash flow, debt financing, capital expenditure, net working capital on cash holdings. The research population is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Hypothesis testing was carried out using panel regression analysis. The sampling method used in this study was purposive sampling with a total sample of 415 non-financial companies. The results of the study of firm size have a negative effect on cash holdings. market to book ratio, debt financing, net working capital, and operating cash flow have a positive relationship to cash holdings, while accrual quality, earnings quality, and capital expenditure have insignificant results. Keywords: Cash Holding; Firm Size; Earning Quality
Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi Eka Rinanto; Lalu Muhammad Furkan; Siti Aisyah Hidayati
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p16

Abstract

The study was conducted to analyze the effect of tax authorities' services and taxpayer knowledge on compliance with the level of taxpayer compliance with taxpayer awareness as a moderating variable in Mataram City during the Covid 19 pandemic. The study population was taxpayers registered at KPP Mataram Barat. The number of samples is 100 people with accidental sampling method. This research is a quantitative study with data processing methods using IBM SPSS Statistics 24. The results show that tax authorities have an effect on the level of taxpayer compliance, knowledge of the taxpayer has no effect on the level of taxpayer compliance. This research uses the moderating variable of taxpayer awareness to see the interaction between tax authorities and taxpayer knowledge variables. The results show that the interaction of taxpayer awareness is not able to moderate the relationship between tax authorities and taxpayer compliance, while the interaction of taxpayer awareness is able to moderate the knowledge of taxpayers on the level of taxpayer compliance. Keywords: Fiscal Service; Taxpayer Knowledge; Taxpayer Compliance; Taxpayer Awareness; Moderating Variable
Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba Adinda Chairunnisa; Indra Pahala; Hafifah Nasution
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p10

Abstract

This study examines the influence of profitability, leverage, firm size, and audit opini on earnings management, in mining sector companies listed on the Indonesia Stock Exchange for the period of 2019-2021. The sampling technique that used in this research is purposive sampling method, and obtained 23 mining companies selected with a total 69 data. Data analysis technique used multiple linear regression with SPSS version 25 program. The results show that profitability and firm size has a significant positive effect with earnings management, while leverage and audit opinion has an insignificant effect with earnings management. Further research can use other variables or by changing the proxies used in this study and by adding more sectors and years of research, so the scope of research data becomes wider. Keywords: Earnings Management; Profitability; Leverage; Firm Size; Audit Opinion
Corporate Social Responsibility, Intellectual Capital, Komisaris Independen, dan Kinerja Keuangan Putri Nurmala; Fitri Rahmawati; Akhmad Sigit Adiwibowo
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p03

Abstract

This study aims to determine the effect of corporate social responsibility, intellectual capital, and independent commissioners on the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of research used is the associative quantitative method. The type of data used is secondary data. The sample selection was done by purposive sampling so that a sample of 10 companies was obtained. Data processing uses the statistical program Eviews 10. The results of the t-test show that corporate social responsibility does not affect financial performance, intellectual capital has no effect on financial performance, and independent commissioners harm financial performance. Keywords: Financial Performance; Corporate Social Responsibility; Intellectual Capital; Independent Commissioner
Intellectual Capital, Profitabilitas, Ukuran Perusahaan Dan Nilai Perusahaan Ni Putu Intan Aryanti; Made Mertha
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p11

Abstract

Increasing the value of the company is one of the goals of the company because by increasing the value of the company, the prosperity of shareholders will also increase. The research aims to obtain empirical data regarding the influence of intellectual capital, profitability and company size on firm value. The research was carried out at companies in the food and beverage sector that were listed on the Indonesia Stock Exchange in 2018-2020. A total of 17 companies were sampled using the nonprobability sampling method through a purposive sampling technique, resulting in 51 companies being sampled for 3 years. Multiple linear regression analysis was used as a data analysis technique. The output analysis reveals that profitability has a significant positive effect on firm value, but intellectual capital and firm size have a significant negative effect on firm value. Research provides implications in the form of considerations for investors when making decisions. This can be seen through research variables that can be used as corporate strategy and provide benefits to stakeholders. Keywords: Intellectual Capital; Profitability; Company Size; The Value of the Company
Dividen dan Volatilitas Harga Saham saat PSBB di Indonesia : Peran Moderasi Cash Holding Aura Pratadina; Dini Kamilia Salma
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p17

Abstract

The Large-Scale Social Restrictions Policy (PSBB) as an effort to deal with Covid 19 in Indonesia, has weakened the JCI and triggered share price volatility. Companies use cash holdings to strengthen the ability of dividends to reduce share price volatility for a sustainable negative impact on the company. The aim of the research is to provide empirical evidence of the moderating role of cash holding on the relationship between dividends and share price volatility after the PSBB in Indonesia. The research population is all non-financial companies listed on the IDX in 2020, with a final sample of 223 companies, which were analyzed using moderated regression analysis (MRA). The results of the study show that when the business environment is uncertain due to PSBB, cash holding shows that companies are careful in using cash, creates positive sentiment from investors, strengthens positive signals formed by dividends and reduces price volatility in the capital market. Keywords: Dividends; Volatility Stock Price; Cash Holding; Covid 19
Pertumbuhan Penjualan, Leverage dan Kebijakan Dividen Odith Laxmana Wijaya; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p15

Abstract

The aim of this research is to empirically examine the effect of sales growth and leverage on dividend policy. The quantitative approach was chosen in this research by using data from the coal industry listed on the Indonesia Stock Exchange. Financial data from 23 coal companies were analyzed using multiple linear regression analysis. As expected, this research results reveal that sales growth has a significant negative effect on dividend policy. The results of this study indicate that dividends are paid after the issuer has completed its investment expenditures related to efforts to increase sales. This is in accordance with the theory of residual dividend policy. On the other hand, the results of this study find that leverage has a significant positive effect on dividend policy. Keywords: Sales Growth; Leverage; Dividen Policy
Kepemilikan Keluarga dan Penghindaran Pajak di Indonesia: Efek Moderasi dari Kualitas Audit Kennardi Tanujaya; Angelin Angelin
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p07

Abstract

Tax avoidance is an action that can be taken by companies in an effort to reduce their obligation to pay taxes legally. Family and non-family companies have different characteristics in making tax avoidance decisions where family companies tend to prioritize the company's reputation in the future. This study aims to examine the effect of family ownership on the occurrence of tax evasion, as well as the role of audit quality in moderating this relationship. There are 777 companies listed on the Indonesia Stock Exchange from 2017 to 2021 as the study population. Companies that meet the sample criteria are 239 companies. The data analysis method used in this study is the panel regression method. The results showed that family ownership can influence ETR in a significant positive way. The effect of audit quality cannot strengthen the relationship between family ownership and tax evasion. Keywords: Tax Avoidance; Family Ownership; Audit Quality
Mekanisme Good Corporate Governance dan Kualitas Aset Perbankan di Masa Pandemi Covid-19 I Gusti Ayu Agung Damayanti; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p01

Abstract

The aim of this research is to analyze the effect of the Good Corporate Governance mechanism on the quality of banking industry assets during the Covid-19 pandemic. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2020. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the board of independent commissioners has a negative effect on non-performing loans, thus indicating that the quality of banking assets is getting better. Board of directors with accounting and finance education background, audit committee with accounting and finance education background, as well as managerial and institutional ownership have no effect on the quality of banking assets. The proportion of an independent board of commissioners determines the quality of banking assets during the Covid-19 pandemic. Keywords: Asset Quality; Non-Performing Loan; Good Corporate Governance Mechanism
Tata Kelola dan Kinerja Perusahaan Keluarga di Indonesia Shanice Lu; Santi Yopie
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p02

Abstract

Company performance is an important indicator for companies in assessing management effectiveness. This study aims to determine the effect of institutional ownership, managerial ownership, family ownership, family involvement, gender diversity of the board of directors, and the educational level of the CEO on the performance of family companies listed on the IDX for the 2017-2021 period. The sampling method used was purposive sampling with a total of 130 companies or 650 data meeting the criteria. The results of the study concluded that family ownership, family involvement, and gender diversity of the board of directors had no relationship to ROE and Tobin's Q. Institutional ownership did not affect ROE but had a positive relationship to Tobin's Q. Managerial ownership had a significant negative relationship to ROE but did not affect Tobin's Q. The education level of the CEO has a positive effect on ROE and Tobin's Q. Keywords: Firm Performance; Corporate Governance; Ownership Structure, Family Firm

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