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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 5 (2022)" : 20 Documents clear
Komitmen Organisasi dan Prosocial Behavior Sebagai Pemoderasi Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa Dewa Made Ananta Satria Wibawa; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p02

Abstract

This study aims to examine organizational commitment and prosocial behavior as a moderator of the influence of apparatus competence on the accountability of village fund management in Tabanan Regency. The data source is primary data collected through questionnaires distributed in 133 villages in Tabanan Regency. The sampling method used was cluster random sampling with the village head, village secretary, and village treasurer as respondents, totaling 108 people. The data analysis used in this research is Path Analysis (SEM-PLS). This study found that the competence of the apparatus had a positive and significant effect on the accountability of village fund management. The results of the moderating effect test, this study found that organizational commitment was able to strengthen the influence of apparatus competence on the accountability of village fund management received and prosocial behavior was able to strengthen the influence of apparatus competence on the accountability of village fund management received. Keywords: Commitment; Prosocial Behavior; Competence; Accountability.
Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing Ni Putu Ayu Liony Krishna Devi; Naniek Noviari
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p05

Abstract

Transfer pricing is the determination of prices in transactions between parties that have a special relationship. Transfer pricing carried out by the company in order to minimize the tax burden paid by the company by utilizing transactions with related parties. This study aims to examine the effect of taxes and the use of tax havens on transfer pricing. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Determination of the number of samples in this study using a purposive sampling technique with three criterias, namely mining sector companies listed on the IDX that publish an annual report, earn profits, and have transactions with related parties in 2016-2020. Based on these criteria, the number of samples used in this study was 15 samples of companies with 75 observational data. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxes have no effect on transfer pricing, while the use of tax havens has a positive effect on transfer pricing. Keywords: Tax; Tax Haven; Transfer Pricing.
EnglishPolitical Connections and Thin Capitalization on Tax Avoidance During The Covid-19 Pandemic Melinia Istiqfarosita; Fadlil Abdani
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p10

Abstract

Taxes are Indonesia's primary source of revenue and play a major role in promoting economic progress. The Covid-19 epidemic is thought to be capable of motivating tax avoidance. Political connections and thin capitalization tend to be associated with tax avoidance practices. The purpose of this study is to measure the effect of political connections and thin capitalization on tax evasion. The sample used is a company registered on IDX 80 in 2020 and obtained as many as 48 companies using the purposive sampling technique as sampling technique. Multiple linear regression analysis was used in this study as an analytical technique using SPSS statistical software. According to the findings of this study, variabel in political connection have a significant impact on tax avoidance, whereas thin capitalization has a negative and insignificant impact. Keywords: Tax Avoidance; Political Connection; Thin Capitalization.
Determinan Nilai Perusahaan Sektor Properti dan Real Estate di Bursa Efek Indonesia Vennia Kamila; Nurmatias Nurmatias
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p03

Abstract

The purpose of this research is to analyze the effect of profitability, structure and interest rate on firm value. The research population is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. By using purposive sampling, 44 property and real estate companies with a five year period of research obtained 220 units of observation. The data analysis technique uses Panel Data Regression Analysis with the application of the E-Views 12 program with a significance level of 5%. This study shows the results that profitability, capital structure and interest rates have a significant positive effect on firm value. Keywords: Profitability; Capital Structure; Interest Rate; The Value Of The Company.
Analisis Kritis Akuntabilitas Pengelolaan Dana Desa Berdasarkan Teori Konflik Karl Marx Dina Amalya Putri; Dwi Putra Buana Sakti; Ayudia Sokarina
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p20

Abstract

This study aims to critically analyze the accountability of village fund management in X Village based on Karl Marx's Conflict Theory. The method used is qualitative research with a single-case case study approach. Data analysis was carried out using Karl Marx's Conflict Theory. A total of 5 informants. The results of the study revealed that the implementation of village funds did not involve the community, there was dominance of the village head in decision making, budget markups, fictitious accountability reports, there was no openness of the village head and the submission of accountability reports was not timely. Theoretically, the results of this study justify the occurrence of conflict theory as a perspective in the context of managing village funds. The conflict here emphasizes the pluralistic nature of society and the imbalance in the distribution of power that occurs between various groups, because of the power possessed, the elite group also has the power to create regulations. Thus, it is necessary to establish a praxis in the form of transparent and process-oriented village fund management by involving the active participation of the community. Keywords: Accountability; Village Funds; Conflict Theory; Karl Marx.
Analisis Faktor-Faktor yang Memengaruhi Minat Berperilaku dalam Penggunaan Sistem Informasi Akuntansi pada Kinerja Karyawan Ni Komang Indira Trisnayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p04

Abstract

Measuring the success of information systems can be done using the Delone & McLean information system success model, but to measure technology acceptance can be done using the Technology Acceptance Model (TAM). The purpose of this study is to analyze the factors that influence behavioral interest in the use of Accounting Information Systems on employee performance. This research was conducted at BPR in Denpasar City, with the number of respondents 84 users of the Accounting Information System (AIS). Data collection using questionnaires and data analysis techniques used multiple linear regression with SmartPLS 3.0 tool. Based on the results of the analysis, it was found that perceived usefulness and perceived ease of use had a positive effect on behavioral interest in using AIS. Perceived usefulness and behavioral interest in using AIS have a positive effect on the performance of BPR employees in Denpasar City. Keywords: Behavioral Interests; Accounting Information System; Employee Performance; Perceived Usefulness; Perceived Ease of Use.
Profitabilitas dalam Memediasi Hubungan Leverage Terhadap Penghindaran Pajak Cut Mandha Malinda; Ayub Wijayati Sapta Pradana
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p09

Abstract

This study aims to examine the effect of leverage on tax avoidance with profitability as a mediating variable. The research was conducted on manufacturing sector companies that have been listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used was purposive sampling and resulted in 57 sample companies using Partial Least Square (PLS) data analysis techniques. The results showed that leverage had a negative effect on profitability. Leverage has a positive effect on tax avoidance. Profitability has a negative effect on tax avoidance and is unable to mediate the relationship between leverage and tax avoidance. Keywords: Leverage; Profitability; Tax Avoidance.
Indikator Planned Behavior Theory dan Tipe Kepribadian sebagai Determinan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntan Ni Kadek Darmiti; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p19

Abstract

Accountant Profession Education (PPAk) plays an important role to improve the professionalism of accountants in the future, although there are still relatively few accounting graduates in Indonesia who are interested in following PPAk. This study aims to empirically test the determinants of students interests following PPAk in terms of theory of planned behavior and personality type. Data was collected through survey methods by distributing questionnaires to students of semester 7 of the Accounting Undergraduate Study Program of the Faculty of Economics and Business, Udayana University. The sample was taken using a simple random sampling method obtained by 148 respondents. The analysis technique used is Partial Least Square (PLS). The results of the analysis showed that attitudes towards behavior, subjective norms, control of perceptual behavior, and personality type A had a positive effect on students interests in following PPAk. Keywords: Interests; Attitudes; Norms; Behaviors; Personalities.
Analisis Penentuan Cadangan Kas Badan Layanan Umum Fety Widianti Aptasari; Lilik Handajani; Ali Fikri
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p18

Abstract

This research based on government regulation that makes the government have the right of immunity in taking more funds at a BLU which is then distributed to other BLUs, so cash reserves need to be made. This study aims to analyze the nominal cash that must be reserved by BLU University X. The amount of cash reserves must be adjusted by considering the possibility of the government taking a surplus of BLU funds and financial condition to become management capital at the beginning of the following year. This study uses a descriptive qualitative approach. Data were obtained through interviews with the financial, PNBP coordinator and expenditure treasurer. The results showed that BLU University X did not yet have a cash reserve strategy to deal with the government regulations. The implication of this research is as a consideration for BLU in formulating policies and strategies to manage cash from the remaining cash at the end of the previous year to be used as cash reserves. Keywords: Cash Reserves; Budget Absorption; Budget Surplus.
EnglishExamination Of Factors Determining Transfer Price In Indonesian Mining Companies Arief Rahman; Ernawati Ernawati
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p07

Abstract

The purpose of this study was to examine the effect of firm size, leverage, tax planning, tunneling incentives, intangible assets, and multinationality on the decision to transfer pricing. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 by applying multiple linier regression analysis. Samples were obtained by purposive sampling method. Based on the results of the hypotheses in this study, it shows that firm size, leverage, intangible assets, multinationality affect transfer pricing, whereas tax planning and tunneling incentives do not affect transfer pricing. The results have substantial implications for theory as well as practice, in understanding transfer pricing decision, particularly for mining companies. Keywords: Transfer Pricing; Leverage; Intangible Assets; Multinationality.

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