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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 19 Documents
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Search results for , issue "Vol 8 No 3 (2014)" : 19 Documents clear
PENGARUH TINGKAT PENGUNGKAPAN CSR DAN MEKANISME GCG PADA KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN I Wayan Hendra Karjaya; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 8 No 3 (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 is to determine the effect of the level of corporate social responsibility disclosure and implementation of good corporate governance mechanism on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period of 2008-2012. The sample research consists of 14 out of 37 mining companies listed, which are determined by purposive sampling method. The data are collected using non-participant observation, which are then analyzed using multiple linear regression. The results show that CSR has a positive effect on the company's financial performance, whereas not all of three proxies of GCG positively affect the financial performance. Independent board of commissioners and institutional ownership have no effect on financial performance, however, managerial ownership shows a positive effect on the company's financial performance. CSR disclosure is necessary to prevent external costs that affect the company's financial performance. In addition, good corporate governance mechanism will also be able to help improving the company's financial performance.
Pengaruh Penerapan e-SPT PPh Pasal 21 Pada Efisiensi Pemrosesan Data Perpajakan Bagi Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Denpasar dwijana asriningsih; Naniek Noviari
E-Jurnal Akuntansi Vol 8 No 3 (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

Tax has a very important role , because it is a major source of revenue for the state to fund government spending and development. To improve the quality of tax service to taxpayers and increase the amount of tax revenue innovations were developed, one of which is to develop an electronic reporting of tax payable using SPT (e-SPT). One of the SPT must be reported using e-tax return is e-SPT Income Tax Article 21. The purpose of this study was to determine the effect of e-SPT application of Article 21 Income tax on data processing efficiency of tax for corporate taxpayers registered at Denpasar Tax Office Associate. Respondents of this study were 85 registered corporate taxpayers in Denpasar Tax Office Associate and located in Denpasar area with simple random sampling method. Data was collected through questionnaires and interviews. The analysis technique used is simple linear regression analysis. Based on the results of the analysis found that the implementation of  e-SPT PPh 21 affects the efficiency of data processing for the taxation of corporate taxpayers registered at Denpasar Tax Office Associate.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISIKO INVESTASI SAHAM PADA PERUSAHAAN TELEKOMUNIKASI Ni Putu Ayu Dewi Yanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 8 No 3 (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 aims to determine the influence of the deposit interest rate, exchange rate, capital structure, operating leverage and liquidity of the company at the risk of investments in telecommunications companies that went public in the Indonesia Stock Exchange. The research sample was determined by census method as many as six telecom company registered in the PT. Indonesia Stock Exchange from 2008 until 2012. Analysis using multiple linear regression analysis. Conclusion The results of the study are: operating leverage and liquidity of the company and a significant positive effect on the risk of investing in stocks, while the deposit interest rate, exchange rate and capital structure and insignificant negative effect on the risk of stock investment.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, AUDITOR OPINION, FINANCIAL DISTRESS DAN ACCOUNTING FIRM SIZE TERHADAP AUDITOR SWITCHING I Made Agus Setiawan; Ni Ketut Lely Aryani M.
E-Jurnal Akuntansi Vol 8 No 3 (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

Auditor independence is an issue that causes the change of auditors (auditor switching) or Public Accounting Firm. One suggestion that auditors remain objective in carrying out auditing tasks is the mandatory rotation of auditors. Rotation of auditors is associated with the company's actions to make the turn auditor (auditor switching) or Public Accounting Firm. The purpose of this study was to determine the effect of corporate social responsibility, the auditor's opinion, financial distress and accounting firm size on auditor switching. This study uses data on real estate and property companies listed in Indonesia Stock Exchange 2008-2012 period. The samples in this study using purposive sampling method, the number of observations of a sample of 90 studies. The technique of data analysis is logistic regression analysis, because the dependent variable using dummy variable. Based on the results of analysis show that the variables of corporate social responsibility, the auditor's opinion and financial distress does not significantly influence the auditor switching. While accounting firm size variable is negative and significant effect on switching auditors.
Pengaruh Corporate Governance pada Konservatisma Akuntansi Perusahaan Manufaktur di Bursa Efek Indonesia Natalia Fiasari
E-Jurnal Akuntansi Vol 8 No 3 (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

Accounting conservatism is the precautionary principle to the recognition and profit recognition. Accounting conservatism can be said to be anticipating loss than profit. Corporate governance is a system to manage the company in order to accommodate the interests of stakeholders. Both the poor application of corporate governance will affect the stakeholders' interests are protected or not. Accounting conservatism is a very useful tool for corporate governance mechanisms in carrying out their functions as decision makers and those who monitor management. This research is aiming to see the correlation among corporate governance in accounting conservatism. This research as carried out at manufacture company in the Indonesia Stock Exchange in 2011–2012 period. Sample selection do by purposive sampling method and obtained 79 companies in criteria accordingly. This study used data anayisis and simple linear regression. To determine the corporate governance proxy used factor analysis. The result showed that the effect of corporate governance is positive significant in accounting conservatism with accrual and market to book value method .
PENGARUH FAKTOR FUNDAMENTAL DAN FAKTOR EKONOMI MAKRO PADA RETURN SAHAM PERUSAHAAN CONSUMER GOOD DI BURSA EFEK INDONESIA I.G.A Amanda Yulita Asri; I Ketut Suwarta
E-Jurnal Akuntansi Vol 8 No 3 (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 aims to determine the effect of fundamental factors (assets growth, Total Asset Turn Over, and firm size) and macro economic factors (inflation and interest rates) on stock returns Consumer Good companies listed on the Stock Exchange in the period 2008-2011. The collection of samples was done by purposive sampling method and obtained 48 samples. This study used multiple linear regression analysis techniques. The analysis showed that all independent variables simultaneously significant effect on stock returns. Partially, it was found that only Total Asset Turn Over and inflation have a significant effect on stock returns, while the asset growth variable, firm size, and the interest rate showed no significant effect on stock returns.  
PENGARUH PERPUTARAN KREDIT, KECUKUPAN MODAL, DAN JUMLAH NASABAH PADA PROFITABILITAS LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN BADUNG PERIODE 2010-2012 Ayu Dwikayanthi pudja
E-Jurnal Akuntansi Vol 8 No 3 (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 Development of Village Credit Institutions (LPD) to support economic development, one of which is the LPD Badung regency. This study was purpose of  the determine turnover of credit, capital adequacy, and the number of customers LPD affect the ability to generate earnings. Sampling method using purposive sampling, and obtained 342 LPD. Hypothesis testing using multiple regression techniques. Partial test shows that capital adequacy, credit turnover, and the number of customers affect the profitability of LPD in Badung regency period 2010-2012.
Pengaruh Efektivitas Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan di Pemerintah Kota Denpasar ayu ratna dewi; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 8 No 3 (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 implementation of information systems, particularly in government agencies, have  a considerable role in generating quality financial statements. The government is trying to realize the excellent service to the community by building information technology in finance or accounting in relation to the financial management area. The purpose of this study was to determine the level of effectiveness of the Financial Management Information System (SIPKD) and its influence on the quality of financial reporting in the City of Denpasar. This research was conducted at Regional Working Units (SKPD) in the Denpasar City Government with the amount as much as 34 units. The sample used in this study were as many as 44 people SIPKD operator. Quantitative analysis techniques and simple linear regression analysis is used as a data analysis technique. The analysis shows the effectiveness SIPKD in Denpasar city government including the Effective criteria and effective implementation of SIPKD significant effect on the quality of financial reporting in the City of Denpasar.
PENGARUH KUALITAS LAPORAN KEUANGAN PADA EFISIENSI INVESTASI PERUSAHAAN PERTAMBANGAN luh indah novita sari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 8 No 3 (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

Efisiensi investasi merupakan tingkat investasi optimal dari perusahaan dan perusahaan terhindar dari kondisi underinvestment dan overinvestment. Laporan keuangan merupakan salah satu faktor yang mempengaruhi kegiatan investasi. Melalui kualitas laporan keuangan yang baik, asimetri informasi akan dapat dikurangi sehingga kegiatan investasi dapat berjalan lebih efisien. Tujuan dari penelitian ini adalah untuk mengetahui secara empiris pengaruh kualitas laporan keuangan pada kondisi underinvestment dan overinvestment. Sampel yang terpilih melalui metode purposive sampling adalah sebanyak 34 perusahaan perusahaan pertambangan yang terdaftar di BEI tahun 2012. Hasil pengujian dengan analisis regresi multinomial logistik memperoleh hasil bahwa kualitas laporan keuangan berpengaruh negatif terhadap kondisi underinvestment, sedangkan kualitas laporan keuangan tidak berpengaruh terhadap kondisi overinvestment.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN RUANG LINGKUP PEKERJAAN AUDIT PENGAWAS PADA EFEKTIVITAS PENGENDALIAN INTERN KOPERASI DI KABUPATEN BULELENG Bayu Sadhana Putra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 8 No 3 (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, competence, and the scope of audit work supervisor of the effectiveness of internal control of the cooperative. This research was conducted in co-operatives located in Buleleng regency. The number of samples taken 42 samples cooperative, with purposive sampling method. Analysis technique used is multiple linear regression. The results of the analysis found that the independence, competence, and the scope of audit work supervisors have a significant effect on the effectiveness of internal control co-operative, which means fluctuations independence, competence, and the scope of audit work supervisor will have an impact on the effectiveness of internal control changes cooperatives.

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