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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 9 No 2 (2014)" : 20 Documents clear
EFEKTIFITAS NIGHT AUDITOR DAN HUBUNGANNYA DENGAN PENGENDALIAN INTERN PADA HOTEL BINTANG LIMA I Made Suarsa Darma Putra; I Made Karya Utama
E-Jurnal Akuntansi Vol 9 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

Night auditor is responsible for the correctness and accuracy of data entry of sales in one day. The problem is, there is often lack of clarity of roles and functions of the effectiveness of night auditor at several hotels including the five-star category. Research with quantitative analysis techniques using non-parametric statistical hypothesis is put forward there is a relationship between the effective functioning of the internal control auditor night at five-star hotels in Badung regency. The results obtained that the function of night auditor at a five-star hotel in Badung including highly effective category. In addition there is a relationship between moderate or moderately effective functioning of the internal control auditor night at five-star hotels in Badung regency
PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN Ida Bagus Kade Yogi Mahendra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 9 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

We (the editorial board and management team) found that the article was published in volume 9 Number 1 (2014). We decided that the article was revoked.
PENGARUH PEMERIKSAAN PAJAK, KESADARAN, KUALITAS PELAYANAN PADA TINGKAT KEPATUHAN WAJIB PAJAK BADAN I Gusti Agung Cahaya Shinta Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 9 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

Examination of a fence guards to remain on the taxpayer corridor tax rules and tax authorities in carrying out their duties not only for formality activities, but also to strengthen the validity of the transaction and legal compliance with applicable law in order to remain obedient taxpayer in carrying out the rights and tax obligations purpose of this study is to determine the effect of tax audits, awareness, quality of service at the level of tax compliance in KPP Madya Agency Denpasar. This research was conducted in KPP Madya Denpasar with 100 respondents listed the Taxpayer, the random sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that the tax audit, awareness, and service quality has a positive effect on the level of compliance of the Taxpayer by 78 percent and the remaining 22 percent is influenced by other variables that are not included in the research model.
PENGARUH KEJELASAN SASARAN ANGGARAN, ETIKA, DAN KEPERCAYAAN DIRI PADA SENJANGAN ANGGARAN Anak Agung Adi Biantara; IG.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 9 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

Budget on the public sector with regard to the determination of the amount of funds allocated to each program and structured activities which use the funds belonging to the community. Good budgeting requires the participation of members of the organization. This study outlines the influence of Clarity Target Budget, Ethics, and Self Esteem In Budgetary Slack In Badung Regency Government. The population in this study was 684 competent authorities in the preparation of the budget in Badung Regency Government. The data was collected using a questionnaire with a random sampling method. Based on the analysis it was found that the variable budget goal clarity has a positive effect on the budgetary slack, variable ethics, and self esteem negative effect on the budgetary slack.
PENGARUH LEVERAGE, INFLASI, DAN PDB PADA HARGA SAHAM PERUSAHAAN ASURANSI Gede Sanjaya Adi Putra; Putu Dyan Yaniartha
E-Jurnal Akuntansi Vol 9 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 aims to determine the effect of the leverage ratio, inflation rate, and the growth of GDP in stock prices of insurance companies listed on the Stock Exchange. this study used a quantitative approach to research methods in the form of associative with the type of causality. the authors conducted a data collection technique using nonparticipant observation, documentation methods, and metose literature. The population used 15 firms.   the sample number of 12 companies. Based on the analysis conducted revealed that the DER and inflation has no effect on the value of the insurance company's shares listed on the Stock Exchange. However, on the other hand the growth of GDP in the same direction and significant impact on the value of the insurance company's shares listed on the Stock Exchange.
PENGARUH CAPITAL ADEQUACY RATIO, PENYALURAN KREDIT DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS I Putu Agus Atmaja Negara; I Ketut Sujana
E-Jurnal Akuntansi Vol 9 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

There several ratios that affect the profitability of a bank of which the CAR, NPL. NPL can weaken the influence CAR and lending to profitability. The purpose this study analyze effect variable CAR and lending to profitability with NPL moderating variable. This research carried out the banks listed the Indonesia Stock Exchange 2010-2012 period, using purposive sampling method in sample collection. The results showed that partially CAR and NPL not affect the profitability, while lending positive effect profitability. While NPL negatively affect the profitability of the relationship between CAR and NPL positive effect on relationship between the profitability of lending.
EFEKTIVITAS PEMUNGUTAN PAD DAN KONTRIBUSINYA PADA PENDAPATAN DAERAH Sonia Wina Laksmi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 9 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

Regional autonomy is authority of local governments to explore its potential improve the fiscal capacity the capital the regional administration. PAD is one of the sources of financing of the most important areas to promote and develop areas interest to many people. PAD is expected to provide largest contribution the Local Revenue. This study aims to determine effectiveness and contribution revenue collection at Regional Income Gianyar regency. Data collection methods used were nonparticipant observation. The variable in this study is the ratio the effectiveness and contribution ratio. Based on the analysis, the effectiveness revenue collection in Gianyar years 2009-2013 based effectiveness ratio of 115.20 percent can be categorized very effective, and the ratio of the contribution in 2009 amounted to 15.79 per cent, in 2010 amounted to 19.90 per cent, belong the category of less good, than in 2011-2013 amounted to 23.75 percent, 24.50 percent, and 25.60 were classified categories
PENGARUH OPINI AUDIT, SOLVABILITAS, UKURAN KAP DAN LABA/RUGI TERHADAP AUDIT REPORT LAG Ni Komang Ari Sumartini; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 9 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 report lag is time in finishing job audient until publication date of audit report. This research purposes get proof empirical audit opinion, solvability company, size of public accountant, and profit/loss current year on audit report lag. Research carried on mining company in IDX for period 2009-2012. Sample used were 17 company with 68 financial statement. Samples were taken by purposive sampling. The analysis technique used multiple linear regression. Result shows audit opinion and profit/loss current year have negative effects to audit report lag, meanwhile solvability company and size of public accountant not affect the audit report lag.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOSIAL RESPONSIBILITY DISCLOSURE PADA RETURN SAHAM Nining Pratiwi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 9 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 main target of a corporation is to maximize shareholder wealth. How to maximize shareholder wealth is to increase the company's stock return. Good Corporate Governance and Corporate Social Responsibility is an activity that allows triggers an increase in stock returns. This study aimed to examine the effect of good corporate governance and corporate social responsibility disclosure on stock returns of listed companies in Indonesia Stock Exchange 2010-2012. This study used purposive sampling method to determine the choice of samples which are then acquired 10 companies, with multiple linear regression analysis as a method of hypothesis testing. The analysis finds that the F statistic test shows that the regression model used is considered viable and the company is able to predict stock returns. T-test results found that good corporate governance does not have a significant effect on stock returns, while Corporate Social Responsibility Disclosure significant effect on stock returns.
PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS KOPERASI SERBA USAHA Dewa Putu Kumara; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 9 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

Cooperative is a legal entity that does business with aim of improving the welfare of members and surrounding communities. This research aims to determine the effect of current assets turnover, fixed assets turnover, total assets turnover, and working capital assets turnover on profitability Koperasi Serba Usaha in Kecamatan Penebel in 2010 to 2012. The analysis method used is multiple linear regression. The results of hypothesis-tests found that partially the current assets turnover has a negative significant effect on profitability, total assets turnover has a positive significant effect on profitability and working capital turnover has a negative significant effect on.

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