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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 4 (2022)" : 20 Documents clear
Sales Growth Memoderasi Transfer Pricing, Thin Capitalization, Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice Ni Putu Lissya Suryantari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p01

Abstract

The study was conducted to obtain empirical evidence testing the moderating effect of sales growth on the effect of transfer pricing, thin capitalization, profitability and bonus plans on tax avoidance. Tax avoidance is a tax planning practice to reduce the company's tax burden by taking advantage of imperfections in the law. The research population is multinational companies in the manufacturing sector which are listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis provide evidence that thin capitalization and profitability have a positive effect on tax avoidance, while transfer pricing and bonus plans have no effect on tax avoidance, then sales growth is able to weaken the effect of thin capitalization, profitability and bonus plans but is unable to weaken the effect of transfer pricing on tax avoidance. Keywords: Tax Avoidance; Transfer Pricing; Thin Capitalization; Profitability; Bonus Plans; Sales Growth.
Kesiapan Kerja Calon Akuntan di Era Pandemi Covid-19 Ni Made Ayu Nirmalasari Putri Erawan; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p15

Abstract

The purpose of this study was to analyze the factors of accounting expertise, new literacy, and motivation on the job readiness of prospective accountants in the Covid-19 pandemic era. This research was conducted at Universities spread across Bali which have A & B accredited Accounting Study Programs in 2021. The number of samples used was 93. Data was collected by distributing questionnaires. The data analysis technique in this study used multiple linear regression analysis with the Smart-PLS tool. The results of the study prove that Accounting Skills have a positive and significant effect on job readiness. New Literacy has a positive and significant effect on job readiness. Motivation has a positive and significant effect on accounting expertise on job readiness. Motivation has a negative and insignificant effect with new literacy on work readiness. Keywords: Accounting Skills; New Literacy; Motivation; Working Readiness.
Reaksi Pasar Terhadap Penerapan Kebijakan Pembatasan Sosial Berskala Besar Tahap I Perusahaan Sektor Kesehatan BEI Ida Ayu Surya Maharani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p18

Abstract

This study aims to prove the information content of the implementation of the Phase I PSBB policy in Indonesia, which caused a market reaction as indicated by the abnormal return in the health sector on the Indonesia Stock Exchange. The observation period is carried out for 11 working days on the Indonesia Stock Exchange. This research is a type of event study research which is used to measure market efficiency and the impact of an event. The method of determining the sample in this research is non-probability sampling method and the sampling technique is using purposive sampling technique with a total sample of 17 companies. The results of the one sample t-Test test showed that the market had a significant positive reaction to the event that the implementation of the PSBB policy phase I on health sector companies on the Indonesia Stock Exchange was rejected, which means the market did not react to the event. Keywords: PSBB; Market Reaction; Event Study; Abnormal Return.
Struktur Aset, Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Nilai Perusahaan Evi Grediani; Mita Dianingsih
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p04

Abstract

This study aims to examine the factors that affect firm value. The data used in this study are trading companies listed on the Indonesia Stock Exchange between 2016-2020. The data sampling technique was purposive sampling. The data was obtained from the web of trading companies and the website of the Indonesian stock exchange. Testing the research hypotheses using regression analysis using SPSS 26. The results show that firm size and profitability affect firm value. While the variable structure of assets and liquidity have no effect on firm value. Research contributes to investors in assessing companies related to the transparency of the company's financial reporting. Keywords: Structure; Firm Size; Liquidity; Proitability; Firm Value
Motivasi, Biaya, Dan Lama Pendidikan dan Minat Mahasiswa Akuntansi Untuk Melanjutkan Pendidikan Magister Akuntansi Gede Eka Prasetya Putra Suriastra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p19

Abstract

The purpose of the study was to determine the effect of motivation, education costs, and length of education on the interest of accounting students to continue their Masters in Accounting Education during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The total population is 535 students and the number of samples is 85, with non-probability sampling method using purposive sampling technique. Data was collected by means of a questionnaire. The data collected were analyzed using multiple linear regression analysis techniques. The results showed that quality, career, and economic motivation had a positive effect, while the cost of education and length of education had a negative effect on the interest of accounting students to continue their Master of Accounting Education during the COVID-19 pandemic. Keywords: Motivation; Education Cost; Length of Education; Interest in Continuing Master in Accounting.
Covid-19 dan Volatilitas Harga Saham Melalui Peran Mediasi Harga Emas Sarwindah Sarwindah; Widi Hidayat; Siti Asiah Murni
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p13

Abstract

This study aims to analyze the effect of Covid-19 which consists of the number of positive cases, the number of deaths, and the number of recoveries on stock price volatility through the mediating role of gold prices. The research population is a retail company listed on the Indonesia Stock Exchange with a research period from April 2020 to June 2021. The research sample was taken using purposive sampling, and analyzed using SEM PLS. The results of the analysis show that the number of positive cases has a significant negative effect on gold prices and the volatility of retail companies' stock prices. The number of deceased has a positive effect on the price of gold and the volatility of the stock price of retail companies. The number of recoveries has a positive effect on gold prices, but has no significant effect on stock price volatility. The mediating role explains that the price of gold has a mediating role on the effect of the number of positive cases and the number of deaths on stock price volatility, but does not have a mediating role on the effect of the number of recoveries on stock price volatility. Keywords: Covid-19; Gold Prices; Stock Price Volatility; Retail Companies.
Pemanfaatan Teknologi Informasi, Kualitas Informasi dan Penerapan Sistem Informasi Akuntansi pada Kinerja Manajerial BPR Tabanan Ni Kadek Rini Therisyantari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p05

Abstract

Information technology utilization and quality of information in the process of implementing an accounting information system can affect managerial performance. The phenomenon that often occurs is because the system owned by the People's Credit Bank (Bank Perkreditan Rakyat-BPR) in Tabanan has experienced a system failure when sending financial reports to the Financial Services Authority. The purpose of this study is to determine information technology utilization, information quality and application of accounting information systems on the managerial performance of BPR in Tabanan. Population and sample amounted to 23 companies with 46 observations selected using saturated sampling method. The data analysis technique used is multiple linear regression test. This study shows that information technology utilization, information quality and the application of accounting information systems have a positive effect on managerial performance. Keywords: Information Technology Utilization; Information Quality; Application of Accounting Information Systems; Managerial Performance.
Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity? Bella Anggelina; Estralita Trisnawati; Amrie Firmansyah
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p07

Abstract

This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of directors weakens the positive effect of capital intensity on tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Board Size.
Profitabilitas, Good Corporate Governance, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan Anak Agung Sagung Dewi Laksmi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p16

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, good corporate governance, and disclosure of corporate social responsibility on firm value. The research was conducted on oil palm plantation companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Purposive sampling is the technique of determining the sample chosen in this study and obtained a sample of 13 companies with a sample of 65 observations. The data analysis technique used is multiple linear regression analysis. Based on the research results obtained evidence, profitability has a positive and significant effect on firm value, good corporate governance has a positive but not significant effect on firm value, and disclosure of corporate social responsibility has a negative and insignificant effect on firm value. Keywords: Profitability; Good Corporate Governance; Corporate Social Responsibility Disclosure; Firm Value.
Work-Life Balance Memoderasi Equity Sensitivity dan Internal Locus of Control Pada Perilaku Etis Auditor I Putu Ari Darmawan; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p08

Abstract

The purpose of the study was to examine and analyze the work-life balance variable moderating equity sensitivity and internal locus of control on the ethical behavior of auditors. The research uses ethical theory as a grand theory. The sample used was 77 auditors. Sampling using purposive sampling as a sampling technique. The analysis technique uses Partial Least Square (PLS). The results showed that work-life balance was able to moderate the effect of equity sensitivity and internal locus of control on the ethical behavior of auditors. Research contributes to the importance of the role of work-life balance in the ethical behavior of auditors. Keywords: Ethical Behavior; Equity sensitivity, Internal locus of control; Work-life balance; Ethical Theory.

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