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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 6 (2022)" : 20 Documents clear
Penekanan Anggaran, Kapasitas Individu dan Asimetri Informasi memoderasi Partisipasi Penganggaran terhadap Senjangan Anggaran Ida Ayu Made Purba Dwiyanthi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p06

Abstract

The budget that is not absorbed effectively causes a budget gap in the Perumda Water Drinking Tirta Sewakadarma. The aim of the study is to obtain empirical evidence regarding the effect of budget emphasis, individual capacity and information asymmetry on moderating budgetary participation on budgetary gaps. The research sample was 50 respondents with purposive sampling method of determining the sample. Data was collected by distributing questionnaires. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that budget participation had a significant positive effect on the budget gap. Budget emphasis and individual capacity are able to moderate budgetary participation towards budgetary gaps. Information asymmetry is not able to moderate the effect of budget participation on the budget gap. Keywords: Budget Participation; Budget Emphasi;, Individual Capacit;, Information Asymmetry; Budgetary Slack.
Financial Distress dan Internal Control pada Earnings Management dengan Managerial Ownership Sebagai Moderasi Nadya Cahyaningrum; Juniati Gunawan; Idrianita Anis
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p09

Abstract

This study aims to examine the effect of financial distress and internal control on earnings management, as well as to examine the role of managerial ownership in moderating financial distress and internal control. This study uses secondary data in the form of annual reports of banks listed on the Indonesia Stock Exchange from 2016-2020 with 145 samples. The analysis used in this study is a panel data analysis model. The results of this study indicate that financial distress has no significant effect on real earnings management, internal control has a negative and significant effect on real earnings management, management ownership doesn’t moderate or weaken the relationship between financial distress and internal control on real earnings management, financial distress, and internal control has no significant effect on accrual earnings management, and the results show that management ownership weakens the relationship between financial distress and internal control on accrual earnings management. Keywords: Financial Distress; Internal Control; Real Earnings Management; Accrual Earnings Management; Management Ownership.
Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company Deranika Ratna Kristiana; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p16

Abstract

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements. Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.
Determinasi Income Smoothing: Profitabilitas, Risiko Keuangan, Dan Nilai Perusahaan Amanda Nata Radiyanti; Susi Susilawati; Samukri Samukri; Maria Suryaningsih
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p05

Abstract

The practice of income smoothing can arise due to dysfunctional behavior between various parties with an interest in the company's financial statements. The study was conducted to find out empirical evidence of the factors that influence income smoothing in companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The number of samples is 88 companies and taken by simple random sampling method. The data analysis used is panel data regression analysis. The results showed that financial risk had a negative effect on income smoothing. Meanwhile, profitability and firm value have no effect on income smoothing. Keywords: Profitability; Financial Risk; Firm Value; Income Smoothing.
Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern Hanna Ewita Napitupulu; Made Yenni Latrini
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p13

Abstract

The auditor's responsibility in identifying the ability to maintain his client's business in the long term is an issue that is rarely revealed because fraudulent practices are still being found in the field. The purpose of this research is to empirically prove the effect of financial distress, company size, KAP reputation, previous audit opinion on “going concern” audit opinion. The research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The research sample amounted to 46 samples of companies using purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that financial distress did not have a positive effect on the “going concern” audit opinion, company size and reputation of the public accounting firm (KAP) had a negative effect on the “going concern” audit opinion. While the previous audit opinion has a positive effect on the "going concern" audit opinion. Keywords: Going Concern; Financial Distress; Size; KAP Reputation; Previous Audit Opinions.
Penentuan Audit Opini Kelangsungan Hidup Pada Perusahaan Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia Heryanto Candra; Yanuar Ramadhan
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p12

Abstract

The research is based on the phenomenon which states that there are 35 problematic companies that receive going concern audits on the Indonesia Stock Exchange. This study aims to examine and analyze the effect of firm growth, firm size, and leverage on going-concern audit opinion. Aviation sector companies listed on the IDX for the 2016-2020 period are sampled in this study. The method of data analysis in this study uses logistic regression because there is a dummy variable as an indicator of the dependent variable. The results of the analysis test showed that the variables of company growth and company size had no effect on going-concern audit opinion. While the leverage variable has an effect on going concern audit opinion. Keywords: Firm Growth; Firm Size; Leverage; Opini Audit Going Concern.
Implementasi Surat Perintah Membayar Berbasis Kinerja pada Sektor Publik di Indonesia Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p07

Abstract

The research aims to discuss the extent to which the implementation of performance-based pay warrants, especially in terms of salaries (salaries and allowances) in the public sector in Indonesia and the consequences that will arise. The methodology used is a literature review, with techniques outlined from Wolfswinkel, Furtmueller, and Wilderom (2011). The results of the study explain that the payroll design in Indonesia adheres to a single payroll pattern consisting of elements of salary and benefits (performance and cost) and it is also found that the consequence of a performance-based pay order in the payroll element is that there is still a gap between Ministries, Institutions and Regional Agencies in providing performance allowance. It was also found that there was no significant improvement in public services, especially direct benefits to the community. This is evidenced by the slow graph of the increase in the community satisfaction index in terms of public services. Keywords: Performannce-based Payment Orders; Salaries; Allowances.
Pengendalian Internal, Asimetri Informasi, Integritas, Dan Budaya Organisasi Pada Kecurangan Akuntansi Ida Ayu Nadia Asawista Rajeswari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p08

Abstract

This study aims to determine the effect of internal control, information asymmetry, integrity, and organizational culture on accounting fraud at PT. Regional Development Bank Bali Klungkung Branch Office. The research sample was 52 respondents using purposive sampling method. Technical analysis of the research using multiple linear regression analysis. The results of the study show that internal control, integrity, and organizational culture have a negative effect on accounting fraud, while information asymmetry has a positive effect on accounting fraud. The study provides input implications for considering the placement of employees in accordance with their competencies in each work unit in an effort to minimize the occurrence of accounting fraud. Keywords: Accounting Fraud; Internal Control; Information Asymmetry; Integrity; Organizational Culture.
Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak Comera Arihatsu; Dodik Ariyanto; I Putu Sudana; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p02

Abstract

This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across all work units of the Directorate General of Taxes in Indonesia which were selected by purposive sampling technique. The data analysis tool used is SEM-PLS. The results showed that perceived convenience and perceived usefulness had a positive effect on user attitudes that led to the use of the Derik application. Meanwhile, computer self-efficacy, result expectations, feelings and user readiness increase user utilization in the use of the Derik application by tax examiners. The results also show that user anxiety has a negative effect on the tax examiner's utilization of the Derik application. Keywords: Social Cognitive Theory; TAM; Derik's Application.
Analisis Perbandingan Kinerja Keuangan UMKM Pengusaha Kena Pajak dengan UMKM Non Pengusaha Kena Pajak Zaenal Arifin; I Ketut Jati
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p11

Abstract

This study aims to compare the financial performance of MSMEs for Taxable Entrepreneurs and MSMEs for Non-Taxable Entrepreneurs for the 2017-2019 period by using several financial ratios. The design of this research is comparative descriptive. Sampling used double sampling technique, namely quota sampling and purposive sampling. So that the resulting number of samples is 10 MSMEs of Taxable Entrepreneurs and 10 MSMEs of Non-Taxable Entrepreneurs with a total of 30 MSMEs of Taxable Entrepreneurs and 30 MSMEs of Non-Taxable Entrepreneurs. The method of data analysis in this study is descriptive analysis to determine the average performance of SMEs and hypothesis testing with independent sample t-test. The results of this study indicate that MSMEs of Taxable Entrepreneurs have better performance and have differences based on the ratio of Gross Profit Margin and Return on Assets, while in the Inventory Turnover ratio there is no difference between MSMEs of Taxable Entrepreneurs and MSMEs of Non-Taxable Entrepreneurs. Keywords: Financial Performance; MSME; Taxable Entrepreneur.

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