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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 8 No 1 (2014)" : 20 Documents clear
PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PERINGKAT OBLIGASI Kadek Yuni Lestari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan corporate governance dan profitabilitas terhadap peringkat obligasi perusahaan yang terdaftar di BEI (Bursa Efek Indonesia) periode 2002-2012.Populasi yang digunakan pada penelitian ini adalah obligasi korporasi yang diterbitkan oleh perusahaan yang terdaftar di BEI periode 2002-2012 serta memiliki skor CGPI dari IICG. Obligasi ini diperingkat oleh lembaga pemeringkat yaitu Pefindo dan Fitch Rating Indonesia. Metode penentuan sampel menggunakan metode purposive sampling, jumlah sampel sesuai kriteria yang ditentukan adalah 28 sampel obligasi korporasi. Metode analisis menggunakan ordinal logistic regression. Berdasarkan hasil analisis penerapan corporate governance yang diproksikan dengan Skor CGPI dan profitabilitas yang diproksikan dengan ROA (Return On Asset) tidak berpengaruh terhadap peringkat obligasi perusahaan yang terdaftar di BEI periode 2002-2012. Kata kunci :peringkat obligasi, penerapan corporate governance, Skor CGPI dan ROA
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA MANAJEMEN LABA A.A Intan Puspita Sari; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Implementation of Good Corporate Governance ( GCG ) has become a necessity for any company to achieve harmony between the interests of managers and stakeholders in achieving the main objectives of the company. GCG plays an important role as a mechanism for oversight of all operational activities of the company, so the application of good corporate governance is expected to reduce earnings management behavior that is opportunistic. Empirically testing purpose of this study was to examine the effect of corporate governance mechanisms consisting of kempemilikan managerial, institutional ownership, the proportion of independent board, board size and audit committee on earnings management. This study used the Modified Jones model to calculate discretionary accruals becomes a proxy of earnings management. The sample in this study is a manufacturing company that is listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling method. Multiple linear regression analysis was used as an analytical technique in this study. Based on the discussion of the results of the study prove that managerial ownership, the proportion of independent board and audit committee negatively affect earnings management. However, two other corporate governance mechanisms, namely institutional ownership and board size no proven effect on earnings management.
FENOMENA KETEPATWAKTUAN INFORMASI KEUANGAN DAN FAKTOR YANG MEMPENGARUHI DI BURSA EFEK INDONESIA I Gusti Ayu Ratih Permata Dewi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Informasi keuangan akan dikatakan relevan apabila mempunyai kemampuan dalam membantu para pemakainya dalam mencapai tujuan-tujuannya, mudah dipahami maknanya, serta membantu dalam pengambilan keputusan. Ketepatwaktuan diperlukan untuk menyajikan suatu informasi yang relevan. Fenomena ketepatwaktuan diuji dengan teknik analisis regresi berganda dengan menggunakan variabel bebas, yaitu profitabilitas, leverage, likuiditas, ukuran perusahaan, dan komisaris independen. Perusahaan manufaktur di BEI periode 2011-2012 dipilih sebagai populasi dan berdasarkan metode purposive sampling dalam pemilihan sampelnya diperoleh 70 perusahaan sehingga jumlah sampel total pengamatan selama 2 tahun sebanyak 140 perusahaan. Hasil penelitian ini membuktikan bahwa rata-rata ketepatwaktuan yang terjadi adalah sebesar 76 hari. Variabel yang berpengaruh pada ketepatwaktuan pelaporan keuangan adalah variabel profitabilitas dan likuiditas. Kata Kunci : kinerja keuangan, ukuran perusahaan, komisaris independen, ketepatwaktuan
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Septiani futri; Gede Juliarsa
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of independence , professionalism , level of education , professional ethics , experience , and job satisfaction of auditors on audit quality in the public accounting firm in Bali . The data used in this study are secondary data from a list of names public accounting firm and the primary data in the form of a respondent's answers from questionnaire data collection . This study used a simple random sampling method in the determination of the sample and there were 36 samples that meet the criteria . This study used multiple linear regression analysis for the data analysis technique , in which the results showed variable independence , professionalism , level of education , professional ethics , experience , and job satisfaction simultaneously affect auditors on audit quality . Partially, only the level of education and professional ethics have a significant effect on audit quality .
PENGARUH PAJAK PENGHASILAN DAN ASSET PERUSAHAAN PADA EARNINGS MANAGEMENT Lindira Sukma Dewi; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Tujuan penelitian ini untuk mendapatkan bukti empiris pengaruh pajak penghasilan serta aset perusahaan pada earnings management. Dari metode purposive sampling terpilih sebanyak 30 perusahaan sektor barang konsumsi sebagai sampel penelitian. Hasil regresi linear berganda menunjukkan pajak penghasilan berpengaruh negatif pada manajemen laba, dimana pajak bukan menjadi alasan utama perusahaan melakukan tindakan manajemen laba. Ukuran perusahaan menunjukkan pengaruh positif pada manajemen laba, dimana mencerminkan besarnya perusahaan semakin memotivasi dilakukannya tindakan manajemen laba. Kata kunci: manajemen laba, pajak penghasilan, ukuran perusahaan
REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN TUNAI DI INDONESIA TAHUN 2012 Anita .; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Information content of cash dividend announcement at the Indonesia Stock Exchange in 2012, and the difference between market reactions to the results of listed companies announced cash dividend increases and decreases observed using purposive sampling method with 181 issuers as 125 companies that announced dividend increases, 39 companies announced dividend decrease and 17 companies announcing dividend remains. The results of the event study test one sample t-test showed that dividend announcement have information content both for the overall sample and the sample of issuers listed companies announced cash dividend increases and decreases, and two different test average shows that different markets react significantly to announcement of cash dividend increases and cash dividend decrease. AAR for increase in the cash dividend is higher than the AAR decrease in cash dividends.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KANTOR AKUNTAN PUBLIK PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Cok Istri Ratna Sari Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Konflik keagenan muncul karena adanya perbedaan kepentingan antara pihak agent dan principal. Konflik keagenan dapat diminimalisasi dengan mekanisme pengawasan. Salah satu mekanisme pengawasan tersebut adalah dengan menggunakan jasa akuntan publik. Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pemilihan kantor akuntan publik oleh perusahaan manufaktur yang terdaftar di BEI pada tahun 2012. Pemilihan kantor akuntan publik diukur dengan variabel dummy. Faktor-faktor tersebut antara lain kepemilikan manajerial, leverage dan ukuran perusahaan. Sampel sebanyak 96 perusahaan ditentukan berdasarkan metode purposive sampling. Teknik analisis yang digunakan adalah regresi logistik.Berdasarkan analisis diperoleh hasil bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh negatif pada pemilihan kantor akuntan publik, sedangkan leverage tidak berpengaruh pada pemilihan kantor akuntan publik. Kata Kunci: kepemilikan manajerial, leverage, ukuran perusahaan, pemilihan kantor akuntan publik
PENGARUH FINANCIAL RATIO, FIRM SIZE, DAN CASH FLOW OPERATING TERHADAP RETURN SHARE PERUSAHAAN F&B lia yulia; Ketut Sujana
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The observation meaning to analises any signifikan connection between Financial Ratio, Firm Size and Cash Flow Operation for Return Share. The location of observation at F&B section in BEI. The total sample is 45 with Non Probability Sampling metode, especially Purposive Sampling, with double technic analisis regresi linear. The analisis test Current Ratio, Total Asset  Turnover, and Size Of Firm to influence positif and signifikan for return share. Debt to Equity Ratio to influence negatif and signifikan for Return Share, exactly Return On Equity and Cash Flow Operating not to influence as signifikan.    
ANALISIS PENILAIAN KINERJA KEUANGAN DAN NON KEUANGAN PT. BPR DHARMAWARGA UTAMA I Made Wisnawa Arimbawa; I G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui kinerja PT. BPR Dharmawarga Utama dari segi perspektif keuangan, pelanggan, bisnis internal dan pembelajaran pertumbuhan. Jenis penelitian ini adalah deskriptif. Berdasarkan analisis yang telah dilakukan, hasil penilaian kinerja keuangan dan non-keuangan PT. BPR Dharmawarga Utama menunjukkan keadaan sehat ditinjau dari perspektif keuangan, pelanggan, bisnis internal dan pembelajaran pertumbuhan. Katakunci: kinerja, keuangan, non-keuangan
Evaluasi Penerapan SAK ETAP Atas Persediaan (Studi Kasus Pada PT. WKPI) ni luh putu kristayani; ni putu sri harta mimba
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Inventories are essential for manufacturing companies. Inventory requires management, record keeping, and proper inventory valuation, so the company can provide useful information for the evaluation and internal control. The purpose of this study is to evaluate the suitability of SAK ETAP implementation of the inventory on SMEs which in this case is a manufacturing company. This research was conducted at the manufacturing company belonging to the medium  scale enterprises, namely Wisnu Karya Putra International Ltd. (WKPI Ltd.) in the city of Denpasar. Data used in this study is qualitative and quantitative data. The data source of this research is secondary data. The data collection was done by using documentation. The data analysis technique used is the analysis of qualitative data. Based on the evaluation found that the accounting for inventories at WKPI Ltd. has been in accordance with SAK ETAP applicable in Indonesia.

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