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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 7 (2022)" : 20 Documents clear
Pemahaman Perpajakan, Kepercayaan Kepada Pemerintah, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Kendaraan Bermotor I Wayan Darmawan; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p07

Abstract

This study aims to obtain empirical evidence related to the effect of understanding taxation, trust in the government, and service quality on motor vehicle taxpayer compliance. This research was conducted at the Joint Office of SAMSAT Klungkung with the number of samples used determined by the slovin formula so that 100 taxpayers were obtained. The method of determining the sample uses a non-probability sampling technique with accidental sampling. Data was collected by giving questionnaires to selected respondents and analyzed using multiple linear regression analysis techniques. Based on the results of the analysis, it can be concluded that trust in the government has a significant positive effect on motor vehicle taxpayer compliance. While the understanding of taxation and service quality does not affect the compliance of motorized vehicle taxpayers. Keywords: Understanding Taxation; Trust in Government; Quality of Service; Taxpayer Compliance.
Transfer Pricing Memoderasi Profitabilitas, Kepemilikan Asing, dan Komite Audit Terhadap Tax Avoidance Nur Wijayanti; Sri Ayem
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p19

Abstract

This study aims to obtain empirical evidence of the effect of profitability, salt ownership and audit committee on tax avoidance, and to use transfer pricing as a moderating variable. The research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2020. The analysis used is multiple linear regression and interaction test (MRA). The test results show that profitability has a positive effect on tax avoidance, while foreign ownership and audit committees have a negative effect on tax avoidance. Transfer pricing is not able to moderate the effect of profitability and foreign ownership on tax avoidance. Meanwhile, transfer pricing is able to weaken the influence of the audit committee on tax avoidance. Keywords: Profitability; Foreign Ownership; Audit Committee; Tax Avoidance; Transfer Pricing.
Motivasi, Tingkat Pemahaman, Persepsi Biaya dan Minat Mahasiswa Memperoleh Sertifikasi Chartered Accountant Putu Chandrika Adriana Ekasari; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p09

Abstract

The purpose of the study was to examine the effect of self-motivation, career motivation, economic motivation, level of understanding and perception of costs on student interest in obtaining Chartered Accountant (CA) certification. The research was conducted in the area of the Faculty of Economics and Business, Udayana University, especially in the undergraduate accounting program. The sample in this study was 188 respondents with probability sampling technique, namely simple random sampling. For the analysis technique using multiple linear regression analysis. The research shows that self-motivation, career motivation, economic motivation, and level of understanding have a positive influence, while the perception of cost has no effect on students' interest in obtaining CA certificates. Keywords: Self Motivation; Career Motivation; Economic Motivation; Level of Understanding; Cost Perception; Chartered Accountant.
Kinerja Keuangan Perusahaan Pada Harga Saham Perusahaan Food and Beverage di Indonesia Nazilatul Khunaina Il Khafa Ainul; Annisa Wulandari
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p20

Abstract

The background of the research is the importance of the company's financial performance in making investment decisions for potential investors. The purpose of this study was to determine and analyze the effect of the Current Ratio, Total Asset Turnover, Debt to Equity Ratio, Return on Equit, and Price Earnings Ratio on the Stock Price of Food and Beverage Companies for the 2015-2019 period. The sample in this study used a purposive sampling technique and the final sample was 54 food and beverage companies during the sample period. The analytical tool used is multiple linear regression. The results showed that the Current Ratio, Return on Equity and Price Earnings Ratio had an effect on stock prices. Meanwhile, Total Asset Turnover and Debt to Equity Ratio have no effect on stock prices. Keywords: Current Ratio; Total Asset Turnover; Debt to Equity Ratio; Return on Equity; Price Earnings Ratio; Stock Price.
Pengaruh Firm Performance Terhadap Intellectual Capital Disclosure Sukiantono Tang; Angeline Angeline
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p12

Abstract

Intellectual capital is an intangible asset consisting of human resources (human capital), corporate organization (structural capital), and relational value (relational capital) that can increase the value of a company. The research objective is to obtain empirical facts about the effect of firm size, minority share, liquidity, profitability, leverage, asset turnover, and market to book value on intellectual capital disclosure. The research was conducted on companies listed on the Indonesia Stock Exchange in 2017-2021. The selected sample results contained 1,827 observational data. The information analysis procedure used is linear regression analysis. The results of the research prove that firm size has a positive effect on intellectual capital disclosure. Minority share, liquidity, profitability, leverage, asset turnover, and market to book value do not affect intellectual capital disclosure. Keywords: Intellectual Capital Disclosure; Firm Performance.
Kinerja, Size, Leverage, dan Pertumbuhan Perusahaan dan Pengungkapan Corporate Social Responsibility Perusahaan Non Keuangan Manuel Aristo Surbakti; Nanda Ayu Wijayanti
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p04

Abstract

This study aims to determine the effect of company performance, company size, leverage, and company growth on the level of CSR disclosure in non-financial companies listed on the IDX for the period 2016 to 2020. Sampling using purposive sampling, obtained 1,940 research observations. The data analysis technique used panel data regression. The results of the study explain that the company's performance has no effect on CSR. The results also explain that firm size, leverage, and firm growth have an effect on the level of CSR disclosure. These results explain that the level of corporate CSR disclosure can be better when the company has assets and a greater level of leverage, but it shows a lower level of CSR disclosure when the company has higher sales growth. Keywords: Firm Performance; Firm Size; Leverage; Growth; CSR.
Profitabilitas, Likuiditas, Leverage, Corporate Social Responsibility dan Nilai Perusahaan Cokorda Istri Wahyuniyasanti; Made Mertha
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p15

Abstract

Firm value is the achievement obtained by the company from public trust after running operations. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, leverage, and CSR on firm value. This research was conducted in financial sector companies listed on the Indonesia Stock Exchange. The sample of companies is 10 companies with 5 years of observation, then obtained 50 observational data. The method of determining the sample used in this study is non-probability sampling with purposive sampling technique. The data were collected, then tested with Statistical Product and Service Solutions (SPSS) analysis. The results showed that profitability and leverage had a positive effect on firm value and liquidity and CSR had no effect on firm value. Keywords: Company Value; Profitability; Liquidity; Leverage; Corporate Social Responsibility.
Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study I Wayan Angga Sudiartama; I Putu Sudana; I Gusti Ayu Nyoman Budiasih; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p03

Abstract

This study aims to identify and analyze using a Multiple Case Study on the use of information in the Sustainability Report by investors on the Indonesia Stock Exchange. Types of data, namely opinions, attitudes, experiences, or characteristics of the informants. Informants were determined by Snow Balling sampling. Data were collected through in-depth interviews. The analysis technique is in the form of data reduction, data display, and drawing conclusions. The technique of checking the validity of the data used in this study is a qualitative validity technique. The results show that the information in the Sustainability Report presents company information from various aspects. Starting from internal activities to external activities carried out by the company for social and environmental interests. Investor behavior always considers information related to the company for decision-making analysis. Each investor has their own strategy and has its own portion of the use of information in the Sustainability Report. Keywords: Sustainability Report; Investment Decision; Investor; Multiple Case Study.
Faktor-Faktor Penentu Pengungkapan Sustainability Report: Bukti di Indonesia Sapto Bayu Aji
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p10

Abstract

The study examines the factors that influence the disclosure of the implementation of Corporate Social Responsibility (CSR). The purpose of this study is to explain the effect of profitability, liquidity, leverage, activity, company and company size on the disclosure of the implementation of social responsibility. The research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2016 – 2019, which are 68 companies using purposive sampling technique. Data analysis was performed by statistical regression. The results of the study that the variables of profitability, liquidity, activity of the company and company size have a positive influence on the disclosure of the implementation of social responsibility, while leverage has a negative effect on the disclosure of the implementation of social responsibility. Keywords: Profitability; Likuidity; Leverage; Activity; Size; Sustainability Report.
Pengawasan Manajemen Risiko dan Financial Distress dalam Agency Theory Dirgantara Dahana Mokoginta; Tauchita Ramadhania Agung
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p01

Abstract

This study aims to examine the effect of the characteristics of the risk committee as the supervisor of risk management activities on financial distress. The characteristics in question are the number of members, gender diversity, meeting attendance ratio, financial expertise of members, and independence of members. The analytical tool used is logistic regression. The results showed that the number of members, meeting attendance ratio, and independence had no significant effect on financial distress. Gender diversity has a negative effect on financial distress, and financial expertise has a positive effect on financial distress. The conclusion of this study is that women are better at monitoring and managing risk, so they can prevent financial distress, while financial expertise is not a relevant skill for monitoring and managing risk in non-financial companies. Keywords: Financial Distress; Risk Management; Agency Theory.

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