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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 33 No 3 (2023)" : 20 Documents clear
Pengaruh Misfit antara Strategi Prospektor dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan Agnes Utari Widyaningdyah; Veneranda Atria Setyaningtyas
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p20

Abstract

Management Control System (MCS) is closely related to firm performance. This research to eximine the influence of misfit between prospector strategy with MCS on financial performance and non-financial performance. Financing company in East Java as a population research were registered in the Financial Services Authority (OJK). Technique of sampling done by purposive sampling with criterion as managers of intermediate level and below. Questionnaires as data collection materials. First, identify misfit that residual of the prospector's strategy orientation and MCS. The hypotheses was tested by regression analysis. The outcome indicate misfit between prospector strategy and MCS had a positive effect on financial and non-financial performance. This is because financing institutions have their own regulations that are regulated by the OJK and BI, especially in terms of management control, with action and result control orientation. Keywords: Management Control System; Business Strategy; Misfit; Company Performance
Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19 Ni Ketut Ayu Febriyanthi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p12

Abstract

Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were used as data analysis techniques. In accordance with the results of data analysis, it was found that taxpayer awareness and understanding of taxation had a significant positive effect on individual taxpayer compliance during the Covid-19 pandemic. Financial conditions strengthen the influence of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic. Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Financial Condition
Reaksi Pasar atas Pengumuman Suku Bunga the Fed pada Sektor Perbankan yang Terdaftar di Indonesia Amadeus Vincent Reziario Nugraha; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p09

Abstract

This study aims to find out and test the market reaction around the announcement date indicated by abnormal returns around the date, to find out and test the market reaction around the announcement date indicated by trading volume activity around the date, and to find out and test the differences in the sample t-test. This research involved 46 banks listed on the Indonesia Stock Exchange. The method of determining the sample used in this study is by using a saturated sample where all members of the population are sampled. This study uses secondary data from the financial statements of banking companies listed on the IDX. Testing the data using the average difference test method. The results of the study show that there is no significant difference in abnormal returns before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Tests on trading volume activity show that there are significant differences in transaction volume before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Keywords: Fed Fund Rate; Abnormal Return; Total Volume Activity
Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit I Gusti Ayu Agung Sintia Utami; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p06

Abstract

Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareholders. There are several factors that affect audit quality, namely time budget pressure, audit tenure, company size and auditor specialization. The purpose of this study was to empirically examine the effect of time budget pressure, audit tenure, company size and auditor specialization on audit quality in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies using purposive sampling technique. The data analysis technique used in this study is logistic regression analysis. The results of the study show that time budget pressure and auditor specialization have no effect on audit quality. Meanwhile, audit tenure and firm size have a negative and significant effect on audit quality. Keywords: Time Budget Pressure; Audit Tenure; Company Size; Auditor Specialization; Audit Quality
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Audit pada Perusahaan Publik di Indonesia Shelly Oktaviani; Poniman Poniman
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p15

Abstract

The research objective is to understand the effect of Audit Quality, Audit Fee and Company Size on Audit Delay. It is known that the study population totaled 37 food and beverage subsector manufacturing companies which were declared registered on the IDX for the 2017-2021 period. In determining the sample, namely by purposive sampling which then obtained 10 companies. Data collection techniques using documentation techniques. The hypothesis test analysis used is multiple linear analysis. The test results from the t test show Audit Quality with Firm Size whose existence has no effect on audit delay, while audit fees do. This research can provide timely financial information for external parties who need it. Keywords: Quality Audit; Audit Fee; Firm Size; Audit Delay
Determinan Minat Keprilakuan Pengguna E-Samsat di Kota Denpasar dengan Pendekatan UTAUT Ni Luh Feby Millennia Yustina; Zaki Baridwan
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p17

Abstract

E-Samsat is one of the implementations of e-government which is intended to provide convenience for the public in carrying out tax obligations, especially paying motor vehicle taxes. This study aims to examine and analyze the determinants of interest in using the e-samsat system for motor vehicle taxpayers in Denpasar City using the UTAUT theory approach. Two personal factors, namely self-efficacy in using the web system and perceptions of security control, are also added as constructs that influence the intention to use the e-samsat system. A total of 400 respondents were collected using a questionnaire survey method with purposive sampling technique. Data analysis used the linear regression method with the SPSS version 25 application. The results showed that the variable effort expectations, performance expectations, self-efficacy in using the web system and perceptions of security control had a positive effect on the intention to use e-samsat. However, social influence was not found as a construct that had an effect on the intention to use e-samsat. Keywords: E-government; E-Samsat; UTAUT; Intention to Use System
Risiko Kredit sebagai Pemoderasi Pengaruh Kecukupan Modal pada Profitabilitas dalam Masa Pandemi Covid-19 Ni Putu Budiadnyani; I G A Desy Arlita
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p11

Abstract

The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital adequacy on profitability and to test the ability of credit risk as a moderating variable. The number of samples analyzed was 376 samples in the form of quarterly financial reports from Rural Banks (BPR) in Badung Regency, Bali Province. The sampling technique in this study is the nonprobability sampling method with a purposive sampling technique with the criteria of a credit bank that has published quarterly published financial reports periodically for the 2020-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that capital adequacy has a positive effect on profitability. However, credit risk is unable to moderate the effect of capital adequacy on profitability. Keywords: Capital Adequacy; Credit Risk; Profitability
Manajemen Laba, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak: Peran Moderasi Komisaris Independen Richard Emanuel; Estralita Trisnawati; Amrie Firmansyah
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p13

Abstract

The research aims to empirically examine the effect of earnings management, leverage, and sales growth on tax evasion. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent variables and the dependent variable. This study uses data in the form of financial statements of the consumer goods sector listed on the IDX for the 2018-2021 period. The total sample used in this study was 180 sample data selected by purposive sampling method. Hypothesis testing was carried out using multiple linear regression analysis with panel data. The test results show that earnings management and leverage have no effect on tax evasion, while sales growth has a negative effect on tax evasion. The results of the study concluded that the independent commissioner has no moderating role in the effect of earnings management on tax evasion and the effect of leverage on tax evasion. However, independent commissioners can strengthen the negative effect of sales growth on tax evasion. Keywords: Debt Policy; Earnings Quality; Tax Planning; Sales Growth; Corporate Governance
Efek Mediasi Profitabilitas Pada Pengaruh Green Accounting Terhadap Nilai Perusahaan Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p05

Abstract

The issue of environmental preservation is the company's goal for the welfare of stakeholders. The research aims to examine and analyze the effect of green accounting on firm value through profitability variables and contribute to helping solve company problems in making decisions related to green accounting and firm value. The study used 132 samples of observations from 22 mining companies listed on the IDX for 6 years. Data analysis techniques use multiple linear regression and sobel analysis. The results of green accounting research have a significant positive effect on profitability and firm value, because companies registered with the PROPER program are considered to care about the environment so as to ensure business continuity and increase firm value. Profitability has a significant positive effect on firm value and profitability is able to mediate the relationship between green accounting and firm value because companies that earn profits will provide positive information to investors and implement environmental costs in financial statements. Keywords: Green Accounting; Profitability; Firm Value
Motivasi, Lingkungan Keluarga, Biaya Pendidikan, Peluang Kerja dan Minat Mahasiswa Melanjutkan PPAk Ni Luh Putu Diah Kesumawati; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p08

Abstract

The research objective was to obtain empirical evidence of the influence of motivation, family environment, educational costs, and job opportunities on the interest of S1 Accounting Students to continue Accounting Professional Education (PPAk). This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used was 67 samples, with the nonprobability sampling method using purposive sampling technique. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the analysis found that career motivation was positively related to students' interest in continuing PPAk; economic motivation is positively related to students' interest in continuing PPAk; family environment has a positive effect on students' interest in continuing PPAk; education costs have a negative effect on students' interest in continuing PPAk; and job opportunities have a positive effect on students' interest in continuing PPAk. Keywords: Motivation; Family environment; Cost of education; Job Opportunities; Student Interest

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