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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 21 Documents
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Search results for , issue "Vol 8 No 2 (2014)" : 21 Documents clear
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PKB DAN BBNKB Gede Pani Esa Dharma
E-Jurnal Akuntansi Vol 8 No 2 (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 taxpayer awareness , socialization taxation , compliance and quality of service to the taxpayer to pay motor vehicle tax ( PKB ) and the tax transfer tax motor vehicles ( BBNKB ) SAMSAT Office Denpasar on both simultaneously ( F test ) or partially ( t-test ) . Sampling was done by the method of incidental , the taxpayers who pay taxes PKB and BBNKB that happened to be found at the time the study was conducted . Respondents ( sample ) was determined by Slovin formula amounted to 100 people . This study used multiple linear regression analysis . The results showed that simultaneous awareness taxpayer , taxation socialization , and quality of service have a significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Denpasar office . Taxpayer awareness , socialization taxation , and quality services is partially significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Office Denpasar .
Analisis Perhitungan Cadangan Kerugian Penurunan Nilai PT. Bank Sinar Harapan Bali Ida Bagus Arthana; Naniekl Noviari; Naniek Noviari
E-Jurnal Akuntansi Vol 8 No 2 (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

This study analyzes the calculation of fund formation Allowance for impairment losses according to banking rules and according to the tax rules. Allowance for impairment on an allowance is established when the carrying value after impairment are less than the carrying amount of the initial. Recognition of allowance for impairment in accordance with banking regulations by Indonesian Banking Accounting Guidelines , while according to the tax rules on the terms of Regulation of the Minister of Finance No.81/PMK.03/2009. Fiscal correction is used to adjust for differences in the recognition of allowance for impairment in accordance with banking rules and according to the rules of taxation. Analysis of the data used is quantitative descriptive analysis. The analysis showed that there was no difference according to the allowance for impairment recognition PT. Bank Sinar Harapan Bali with banking rules. The same is shown in the application of fiscal correction to the allowance for impairment of PT. Bank Sinar Harapan Bali accordance with the tax regulations. This means recognition of allowance for impairment of PT. Bank Sinar Harapan Bali has appropriate banking regulation and taxation.
ANALISIS PERBEDAAN BID-ASK SPREAD DAN ABNORMAL RETURN SAHAM SEBAGAI DAMPAK DARI PENGUMUMAN STOCK SPLITham Sebagai Dampak dari Pengumuman Stock Split I Gusti Ayu Janiantari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 8 No 2 (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

ABSTRACT This study examines the impact of the stock split announcement to the bid-ask spread and abnormal stock difference on the company listed in Indonesia Stock Exchange (IDX) 2008 through 2012. The study sample includes 28 companies using purposive sampling method. Data analysis technique used was Paired Samplet-Test for normally distributed data and Wilcoxon Signed Rank Test for unnormally distributed data. The analysis showed that there was significant difference between bid-ask spread before and after the stock split announcement. The same isindicated by the variable abnormal return.
PENGARUH KONSERVATISME AKUNTANSI DAN GOOD CORPORATE GOVERNANCE PADA KUALITAS LABA Putu Tuwentina; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 8 No 2 (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

Earnings quality is one of information that affects the stakeholders in making decisions about the company. To analyze the quality of earnings disclosed by the company, it is important to know the factors that affect the quality of earnings. This study was conducted at the companies listed on the Indonesian Stock Exchange and the Corporate Governance Perception Index rating agency or CGPI in 2008-2012. Samples were obtained by 55 by purposive sampling method . The technique of data analysis used is multiple linear regression analysis. proxy for earnings quality measure used is ERC, accounting conservatism measured by the conservatism index , and GCG measured by CGPI index. The results showed that the positive effect of accounting conservatism on earnings quality. So that, companies that use accounting conservatism get a positive response from investors based on earnings presented. Another variable that good corporate governance does not affect the quality of earnings.
ANALISIS KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI XYZ Luh Putu Lusi Setyandarini Surya
E-Jurnal Akuntansi Vol 8 No 2 (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

Cooperatives require precise measurement of performance as the basis for determining the effectiveness of its business activities, not only be seen from its financial performance, but also from the other perspectives, such as, learning and growth, internal business processes, and customer. Therefore, Balanced Scorecard-based performance measurement can be used as a measurement of the performance of cooperatives. In this study intended to determine the performance of the XYZ cooperation, using the perspectives of balanced scorecard. The research methods used are Employee Satisfaction Index (ESI), employee’s productivity, growth level of business, growth level of member as a customer, Customer Satisfaction Index (CSI), Return on Equity (ROE) and the average of net income. Based on the analysis, it is known that the performances based on the perspectives of balanced scorecard are varied. There is a reduction in the financial performance, whereas the other perspectives showing good performances.
ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN TUNAI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Dewa Gede Sudira Putra; I Ketut Sujana
E-Jurnal Akuntansi Vol 8 No 2 (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

This study examines the market reaction to the announcement of cash dividend on the company listed in Indonesia Stock Exchange (IDX) 2009-2012. Event study is used in research with ex-dividend date as its events. The market reaction is measured by abnormal returns and average trading volume acticity. The study sample includes 185 announcements of cash dividend of data using purposive sampling method. Analysis of the data used was Wilcoxon test. The analysis showed that there was no significant difference between the abnormal returns before and after the dividend announcement. The same is indicated by the variable average trading volume activity. This means that the dividend announcement does not change the preference of investors to invest.
PENGARUH UKURAN PERUSAHAAN, ANAK PERUSAHAAN, LEVERAGE DAN UKURAN KAP TERHADAP AUDIT DELAY Ketut Dian Puspitasari; Made Yeni Latrini
E-Jurnal Akuntansi Vol 8 No 2 (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

Audit delay is the time span of completion of the audit of annual financial statements, measured by the length of days required to obtain an audit report of the independent auditors the annual financial statements of the company, from the date of the closing of the company as of the date indicated on the independent auditor's report. Factors that affect audit delay consideration is the size of the company, subsidiaries, leverage, size of audit firm. The selection of the sample used in this study is purposive sampling with a sample size of 50 companies acquired during the period 2009-2011. Analysis of data using multiple linear regression analysis. The results showed that the size of the company,the size of audit firm affect audit delay, whereas subsidiaries and leverage does not affect the audit delay.
PENGARUH PRICE EARNINGS RATIO, PROFITABILITAS, DAN NILAI PERUSAHAAN PADA RETURN SAHAM INDEKS LQ45 Putu Rendi Suryagung Ryadi; I Ketut Sujana
E-Jurnal Akuntansi Vol 8 No 2 (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

ABSTRACT This research saw the effect of the company fundamental information such as price earnings ratio, profitability, and firm value on LQ45 stock return with two control variables added which are firm size and type of industries to avoid biased result. This research use secondary data which is quantitative, using purposive sampling to get the data samples with 64 samples as results, and applied the uji asumsi klasik test, t-test, f-test, with multilinear regression technique. The results showed that the model is fit based on f-test, same thing on t-test, the results showed that all independent variables took effect on dependent variable in partial ways. Price earnings ratio has negative effect on stock return, profitability has negative effect on stock return, and firm value has positive effect on stock return. Therefore investor and rookie investor should see the price earnings ratio, profitability, and firm size to analyze the firm’s stock return.  
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PENGRAJIN DALAM MEMILIKI NPWP DI KABUPATEN GIANYAR Putu Waras Wirapati
E-Jurnal Akuntansi Vol 8 No 2 (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 tax compliance problems is a fundamental problem in Indonesia. One kind indicator of tax compliance is to have a Taxpayer Identification Number (TIN). Given the taxpayer compliance have a TIN is an important factor for the increase in tax revenue, it is necessary to study the factors that affect adherence in Taxpayer have a Taxpayer Identification Number (TIN). The purpose of this study to determine whether the Taxpayer understanding of tax, Taxpayer income, the perceived benefits of Taxpayer and Taxpayer compliance sanctions affecting the tax in this case to have a TIN of Craftsmen in Gianyar regency. This research use a multiple linear regression techniques. Data were obtained through of 58 questionnaires of the Craftsmens in District of Tegalalang and Tampaksiring Gianyar. The results showed that the Taxpayer understanding, Taxpayer income, the perceived benefits of Taxpayer and tax penalties positive effect on compliance in the Craftsmen to have a TIN.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR Ni Nyoman Trisna Dewi Ariyani
E-Jurnal Akuntansi Vol 8 No 2 (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

Companies that have gone public in general will issue financial statements in accordance with a predetermined time. However, there are still some companies that experienced a delay in issuing the financial statements. Delay in issuing financial statements that have been audited by independent auditors is one indication that the company experienced a problem. The purpose of this study was to determine the effect of profitability, firm size, complexity of operations and the firm's reputation on audit report lag. The type of data used is quantitative data and qualitative data. Quantitative data in the form of audited financial statements in 2010-2012 manufacturing companies listed on the Indonesia Stock Exchange and qualitative data in the form of a list of companies manufacturing the period 2010-2012 are listed in Indonesia Stock Exchange and the independent auditor's report. To determine the sample in this study using purposive sampling method, with a total of 162 samples were obtained by the company. The results of this study showed variable profitability, firm size, complexity of operations and the firm's reputation affect the audit report lag.

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