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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 34 No 7 (2024)" : 20 Documents clear
Profitabilitas, Kepemilikan Publik, Kebijakan Dividen, dan Praktik Income Smoothing Ni Putu Paras Masari Teja Nirmala; Made Yenni Latrini
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p08

Abstract

This study attempts to show how profitability, public ownership, and dividend policy affect income smoothing practices. The scope of this study is banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The research sample of 62 observations was the result of selection from the purposive sampling technique. Multiple linear regression analysis method were applied to analyze the research data. Based on the results of the analysis, empirical evidence was obtained that income smoothing practices were negatively influenced by profitability and income smoothing practices were positively influenced by public ownership. Meanwhile, dividend policy does not show a significant influence on income smoothing practices. Keywords: Profitability; Public Ownership; Dividend Policy; Income Smoothing Practice
Corporate Governance on Dividend Policy and Firm Value in LQ45 Index Companies Erna Wati; Julianto Julianto; Sari Dewi
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p11

Abstract

This study aims to analyze the effect of corporate governance, which includes family, institutional, managerial, and foreign ownership, on dividend policy and firm value, as well as the moderating role of independent directors in LQ45 companies. Purposive sampling method is used to select 43 LQ45 companies as research samples. The analysis method used is multiple linear regression analysis using data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX). The findings of this study state that institutional ownership has a significant negative effect on dividend policy, with the independent director variable as a moderating variable. In addition, this study also shows that there is no effect of corporate governance through dividend policy as a mediating variable on firm value. Keywords: Corporate Governance; Dividend Policy; Firm Value; Ownership Structure.
The Role of the Board of Commissioners Gender Diversity on the Effect of Other Comprehensive Income on Audit Fees Deddy Kurniawansyah; Dian Mahendrawati
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p02

Abstract

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities
Evaluasi Penerapan Manajemen Risiko di Direktorat Jenderal PQR Berdasarkan Pedoman Menteri Arlin Pramayuningtyas; Chaerul Djakman Djakman
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p04

Abstract

The aim of this research is to evaluate the implementation of risk management at the Directorate General PQR based on Ministerial Guidelines. Ministerial guidelines are prepared as a reference basis for implementing risk management in order to establish a good quality of risk management. The method used in this research is by observing the secondary data such as any regulations and documents related to risk management and conducting interview. The result of this research shows that Directorate General PQR has not fully followed the rules set out in the Ministerial Guidelines in implementing risk management. There are several aspects of the Guidelines that have not been followed. Even though they have integrated the risk management process into their business process, the implementation of risk management is still a form of formality. Keywords: Risk; Risk Management; SPIP; Ministerial guidelines
Impact of Investment Knowledge, Financial Literacy, and Minimum Capital Requirements on Student Stock Investment Interest Ni Putu Mulyani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p09

Abstract

This research investigates the effects of investment knowledge, financial literacy, and minimum capital requirements on students' enthusiasm for stock investments. It focuses on students from the 2020 and 2021 Bachelor of Accounting classes at the Faculty of Economics and Business, Udayana University. A purposive sampling method was employed to choose 250 participants. The analysis utilized multiple linear regression. Results show that investment knowledge, financial literacy, and minimum capital requirements significantly enhance students' interest in stock investments, supporting the Theory of Planned Behavior's relevance in understanding investment-related student behaviors. Keywords: Investment Knowledge, Financial Literacy, Minimum capital requirements, Interest In Stock Investment
The Impact of CSR Disclosure on Firm Value: Moderating Roles of Profitability and Firm Size Ni Luh Gede Ayu Sri Sedani; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p12

Abstract

This study aims to gather empirical data on the impact of Corporate Social Responsibility (CSR) disclosure on firm value, using profitability and firm size as moderating variables. The research was conducted on the mining industry listed on the Indonesian Stock Exchange (BEI) for the period 2019-2022. The total sample in this study comprised 15 companies, selected using purposive sampling. The data analysis strategy employed is Moderated Regression Analysis (MRA). The results of the data analysis show that CSR disclosure positively impacts firm value. However, profitability and firm size do not moderate the impact of CSR disclosure on firm value. This study implies that it can assist investors in making informed decisions before investing. Keywords: Firm Value; CSR Disclosure; Profitability and Firm Size
Peran Komite Audit Sebagai Variabel Mediasi Terhadap Kualitas Audit Nurul Rahayu; Mahameru Rosy Rochmatullah
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p01

Abstract

This study intends to examine the aspects that can affect audit quality by applying the Structural Equation Model (SEM) approach through WarpPLS 7.0. The variables considered include audit tenure, audit fee, audit delay, audit rotation and audit committee also acts as a mediating variable. The research sample consists of 74 observations collected from 16 business entities listed on the Indonesia Stock Exchange from 2016 to 2022 through purposive sampling technique. The results of the direct effect analysis show that audit tenure, audit fees, audit delay and audit rotation do not show a significant correlation with audit quality. However, the audit committee shows a significant correlation with audit quality. And the results of the indirect effect analysis mediated by the audit committee show that audit tenure and audit rotation also do not show a significant correlation. While audit fees and audit delay show a significant correlation. Keywords: Audit Quality; Audit Tenure; Audit Fee; Audit Delay; Audit Rotatin
Pengungkapan Corporate Social Responsibility, Profitabilitas, Likuiditas, dan Nilai Perusahaan Komang Tika Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p19

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of Corporate Social Responsibility Disclosure, Profitability and Liquidity on Firm Value. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange period 2019-2021. The sampling technique used was purposive sampling and the results obtained from the selection of samples used as objects of observation were 213 company data. The data analysis technique used is multiple linear regression analysis. Based on the analysis conducted, it was found that Corporate Social Responsibility Disclosure has no effect on firm value, profitability has a positive effect on firm value, and liquidity has no effect on firm value. This research can confirm the signal theory in relation to firm value. Keywords: Corporate Social Responsibility Disclosure; Profitability; Liquidity; Firm Value
Can the Dividend Payout Ratio Mediate the Relationship Between the Current Ratio, Debt-to-Equity Ratio, and Stock Price? Samsuri Samsuri; Abdullah Zamasari; Titiek Tjahja Andari
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p06

Abstract

This study examines the influence of the current ratio and debt-to-equity ratio on stock prices, with the dividend payout ratio as a mediating variable, focusing on companies listed in the LQ45 index on the Indonesia Stock Exchange. The research population comprised 64 companies, with a sample of 28 firms selected through purposive sampling. Path analysis and the Sobel Test were employed to evaluate the mediating effect of the dividend payout ratio. The results indicate that while the current ratio does not affect the dividend payout ratio, it has a significant positive impact on stock prices. Conversely, the debt-to-equity ratio exerts a significant negative influence on both the dividend payout ratio and stock prices. Moreover, the dividend payout ratio shows no significant effect on stock prices and does not mediate the relationship between the current ratio, debt-to-equity ratio, and stock prices for LQ45 companies during the 2019–2023 period. Keywords: Current Ratio; Debt to Equity Ratio; Dividend Payout Ratio; Stock Price.
Optimalisasi Pemeriksaan Pajak Sehubungan dengan Dividen Konstruktif (Studi Kasus: KPP Madya Bekasi) Jhonny M Banjarnahor; Dwi Martani
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p05

Abstract

This study aims to evaluate the tax imposition on constructive dividends in tax audits at Bekasi Medium Tax Office. DGT often make adjustments to transfer pricing transactions by imposing taxes on constructive dividends. However, some studies show that the imposition of tax on constructive dividends has the potential to cause double taxation and other problems. This study uses OECD evaluation criteria, namely relevance, coherence, effectiveness, efficiency, impact, and sustainability. This research is expected to be an additional reference for policy makers in making policies related to constructive dividends. This research was conducted using a qualitative case study method by triangulating the results of interviews with the documents and literature studies. The result showed that in general the taxation of constructive dividend have met the OECD evaluation criteria. The criteria that fully met are effectiveness and sustainability. And the criteria that partially met are coherence and impact. This study suggests that clearer technical guidelines and more socialization are still needed so that the taxation of constructive dividends runs more optimally. Keywords: Constructive Dividend; Secondary adjustment; Tax Audit; Tax Avoidance; OECD Framework

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