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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 6 (2023)" : 20 Documents clear
Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Desak Made Dian Lestari; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p019

Abstract

The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory. Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance
Financial Distress, CEO Overconfidence dan Tax Avoidance Astria Jevita; Sylvia Veronica Siregar
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p01

Abstract

This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's financial difficulties, the more likely the company is to engage in tax evasion. CEOs who are overly confident tend to take tax evasion actions. The population in this study are Indonesian companies listed on the IDX from all industrial sectors. This research was conducted in all industrial sectors in Indonesia with a total sample of 353 non-financial companies and included the conditions of the pandemic (Covid-19) used as a moderating variable. Data analysis was performed using multiple linear regression panel data and panel data regression moderation. The results showed that financial distress had a positive and significant effect on corporate tax avoidance, while CEO overconfidence had no effect on corporate tax avoidance. The more the company is in a dangerous condition of capital adequacy, the greater the level of tax evasion committed by the company. This research is useful for identifying risks and conducting tighter supervision of tax avoidance actions. Keywords: Financial Distress; CEO Overconfidence; Tax Avoidance; Effective Tax Rate (ETR)
Analisis Struktur Modal Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Ketut Pradnyana Wiguna; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p013

Abstract

The research aims to analyze the capital structure of the cigarette business listed on the IDX for 2016-2021 which is thought to be influenced by asset structure, liquidity and profitability. The population used is the cigarette business listed on the IDX for the 2016-2021 period with a sample determined using certain criteria (purposive sampling method) and obtained 5 issuers as the sample. Data analysis used multiple linear regression analysis techniques. The results of the study prove that asset structure has a positive impact, while liquidity and profitability have a negative impact on the capital structure of cigarette companies. This condition proves that a business when determining its capital structure pays attention to the profit it can generate, the ownership of fixed assets that can be used as collateral for debt, and the smoothness of paying short-term debt. Keywords:Capital Structure; Asset Structure; Liquidity; Profitability
Tingkat Literasi Financial Technology dan Kompetensi Akuntansi Pada Mahasiswa Akuntansi di Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Rosihan Arief HS; Burhanuddin Burhanuddin; Asfeni Nurullah
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p012

Abstract

The research aims to prove the effect of financial technology literacy levels and accounting competence on accounting students in South Sumatra. The research sample consisted of 384 accounting students from public and private universities in the South Sumatra region. The data analysis technique uses multiple linear regression analysis. Based on the results of research using primary data in the form of questionnaires and the results of the analysis it is proven that there is an influence from financial literacy, financial technology, and accounting competence on student competence. Therefore, it can be said that one of the abilities that students need to have is financial literacy, in order to make it easier to make decisions about using finances. Keywords: Financial Literacy; Financial Technology; Accounting Understanding; student competencies
Lingkungan Belajar, Perilaku Belajar dan Tingkat Pemahaman Pengantar Akuntansi dalam Proses Pembelajaran Daring Dewa Ayu Dwita Puspasari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p05

Abstract

Changes in various aspects of activities occurred at the beginning of 2020 due to the Corona virus Disease (Covid-19) pandemic. Changes in the learning process switch to online (online). The research aims are to focus on understanding the influence of the learning environment and learning behavior on the level of understanding of introductory accounting. The sample was selected as many as 165 people through a survey with students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University as the population. Multiple linear regression analysis was chosen to be the technique for conducting data analysis. This research found that there is a positive influence of the learning environment and learning behavior on the level of understanding of introductory accounting through online. The implications of this research finding support the attribution theory regarding the level of understanding that is influenced by various external and internal factors. Keywords: Learning Environment; Learning Behavior; Level of Understanding of Introduction to Accounting
Ekspektasi Pendapatan, Penggunaan Media Sosial, E-Commerce dan Minat Berwirausaha di Masa Pandemi Covid-19 Gusti Ayu Putu Agung Mahadewi; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p014

Abstract

The study aims to analyze the effect of income expectations, use of social media and e-commerce on the interest in entrepreneurship for students of the accounting undergraduate study program, Faculty of Economics and Business, Udayana University. The analysis technique used is multiple linear regression analysis with the method of determining the sample, namely purposive sampling. The sample used was 151 respondents. Data collection was carried out by distributing questionnaires. The results showed that income expectations, use of social media and e-commerce had a significant positive effect on the interest in entrepreneurship of students of the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. Keywords: Income Expectations; Social Media; E-Commerce; Entrepreneurial Interest.
Pengelolaan Keuangan, Sistem Informasi Akuntansi dan Transparansi Kinerja Keuangan Pada BUMDes Mustofa Kamal Ahmad Sagala; Saparuddin Siregar
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p015

Abstract

The aim of this research is to find out how financial management and the use of accounting information systems have an impact on the transparency of the Sei Merah BUMDes financial performance to help improve economic welfare in villages. The cross-sectional method was used in this study using simple random sampling of 149 participants registered at BUMDes Sei Merah, and 40 active respondents were selected as research samples. Analysis was performed using multiple linear regression method. The results of the study prove that financial management variables have a significant effect on the transparency of financial performance and accounting information systems have a significant effect on the transparency of financial performance. Keywords: Financial Performance Transparency; Financial Management; Accounting Information System; BUMDes
Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan pada Perusahaan Pertambangan I Made Adi Saputra Karya; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p011

Abstract

The research aims to obtain empirical evidence regarding the disclosure of Sustainability Reporting and Intellectual Capital on company value in the mining industry. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The sampling technique used was purposive sampling with a total of 32 observations during the study period. The data analysis technique used is multiple regression analysis. This study shows that Sustainability Reporting has a significant negative effect on firm value, while Intellectual Capital has a significant positive effect on firm value.Keywords : Company Value; Intellectual Capital; Sustainability Reporting.
Kualitas Sistem, Kecanggihan Teknologi, Kemampuan Teknik Personal dan Efektivitas Sistem Informasi Akuntansi Ni Made Tini Ari; Gede Juliarsa
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p02

Abstract

The research aims to determine the effect of information system quality, information technology sophistication and personal technical skills on the effectiveness of the Village Credit Institution accounting information system. The sample of this study was 18 LPD with the method of determining the sample using a purposive sampling technique. Research data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed that the quality of information systems, information technology sophistication and personal technical skills had a positive effect on the effectiveness of accounting information systems. The research results are expected to contribute to the TAM concept in explaining the relationship between the influence of information system quality, information technology sophistication, and personal technical skills on the effectiveness of AIS. Keywords: Information System Quality, Information Technology Sophistication, Personal Technical Ability, Accounting Information System Effectiveness.
Capital Expenditure, Kesempatan Bertumbuh, Volatilitas Arus Kas dan Cash Holding Putu Nadya Shari; I Nyoman Dewa Badera
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p07

Abstract

Cash holding or the availability of cash is very important in a company so that the company must have a good cash management system, especially companies that are vulnerable to a liquidity crisis. This study aims to empirically examine the effect of capital expenditure, growth opportunities, and cash flow volatility on cash holdings. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange with a total sample of 30 companies. The analysis technique used is multiple linear regression analysis. The results showed that capital expenditure had a significant negative effect, growth opportunities did not have a significant effect, and cash flow volatility had a significant positive effect. The results of the study contribute to confirming the trade-off theory and the pecking order theory as well as providing an empirical picture of the effect of capital expenditure, growth opportunities, and cash flow volatility on the cash holdings of companies in the property and real estate sector. Keywords: Cash Holding, Capital Expenditure, Growth Opportunity, Cash Flow Volatility.

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