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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 3 (2014)" : 20 Documents clear
PENGARUH EFEKTIVITAS PENERAPAN SIA, PEMANFAATAN, DAN KESESUAIAN TUGAS TERHADAP KINERJA KARYAWAN Ni Made Marlita Puji Astuti; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 9 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

Sustainability and success of the organization can be determined from the performance of the employee owned. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable. This study was conducted to determine the effect of the effectiveness of the implementation of accounting information systems, information technology utilization and appropriateness of tasks with information technology on employee performance. The research was conducted on Credit Unions in Gianyar regency. Samples were taken by purposive sampling technique 40 Credit Unions. Respondents in this study is the chairman or manager, treasurer and cashier. Using multiple linear regression analysis. The results showed the effectiveness of the implementation of accounting information systems, and the suitability of the use of information technology tasks has a positive and significant influence on employee performance.
PENGARUH KEPATUHAN, PEMERIKSAAN, DAN PENAGIHAN PAJAK PADA PENERIMAAN PAJAK PENGHASILAN BADAN Putu Putra Mahendra; I Made Sukartha
E-Jurnal Akuntansi Vol 9 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

Each year the Director General of Taxation is required to always increase tax revenue, because in order to succeed in the construction sector tax revenue becomes very vital. Tax compliance, tax audits and tax collection are all factors that affect tax revenue. This study aims to determine the effect of tax compliance, tax audits and tax collection in corporate income tax revenue in the Tax Office (KPP) Primary Badung Utara. Populasi in this study were all effective corporate taxpayers registered in North Badung STO years 2009-2012. Source of data used are secondary data with multiple linear regression analysis as a technique of data analysis. Based on the results of analysis show that tax compliance, tax audits and tax collection has a positive effect on corporate income tax revenue in North Badung.
PENGARUH PARTISIPASI PENGANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN Ketut Yadnyana
E-Jurnal Akuntansi Vol 9 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

Budgetary slack reflects the difference between the amount of the company's best estimate of the budget drawn up by managers to protect themselves from the risk of not achieving budget targets by means of a low budgeted revenues and budgeted costs are high. This study aimed to clarify the effect of budgetary participation and organizational commitment on the slack with environmental uncertainty as a moderating. The study sample consisted of 19 three-star hotels and above in the village of Ubud. There is a positive effect of participation on budgetary slack budgets. Negative influence of organizational commitment on budgetary slack, as well as environmental uncertainty moderates the relationship budgetary participation and organizational commitment on budgetary slack.
PENGARUH FAKTOR KEUANGAN DAN UKURAN PERUSAHAAN PADA DIVIDEND PAYOUT RATIO PERUSAHAAN PERBANKAN Gede Agus Mahaputra; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 9 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 profitability, leverage, liquidity, cash position, and the size of the company on the dividend payout ratio of banking companies in Indonesia Stock Exchange. This study used quantitative research is to use the financial statements of banking companies in Indonesia Stock Exchange during the period 2008-2012 and found 32 companies, while only 9 companies that qualify. It was found that the positive effect on the profitability of the dividend payout ratio. Leverage also has a positive effect on the dividend payout ratio. However, the negative effect of liquidity on dividend payout ratio. Meanwhile, the cash position has no effect on the dividend payout ratio and so does not affect the size of the company's dividend payout ratio.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA NILAI PERUSAHAAN Ni Putu Wida Putri Damayanti; I Wayan Suartana
E-Jurnal Akuntansi Vol 9 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

Prosperity shareholders optimally achieved through an increase in the value of the company. Good corporate governance mechanisms based on managerial ownership and institutional ownership are directed to achieve this. The purpose of this study was to examine the effect of managerial ownership and institutional ownership on the value of companies listed on the Indonesia Stock Exchange. Based on purposive sampling method, 16 samples were used as samples. Techniques of analysis in this study is multiple regression analysis. The statistical result states that managerial ownership has no effect on firm value, while institutional ownership has a positive effect on firm value.
PENGARUH SISTEM MODERNISASI ADMINISTRASI PERPAJAKAN, PELAYANAN FISKUS DAN PENGGUNAAN E-SPT TERHADAP KEPATUHAN PAJAK Ni Putu Ira Prananti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 9 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 the tax administration system, the service tax authorities and the use of e-SPT on taxpayer compliance. This research was conducted at the Tax Office Primary Gianyar. The number of samples taken 118 registered Taxpayer and using e-SPT in their tax reporting. Determination Technique selected samples using incidental sampling method. Data collected through interviews, documentation and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the modernization of the tax administration system, the service tax authorities and the use of e-SPT positive effect on the level of taxpayer compliance.
PENGARUH COMPUTER ANXIETY DAN COMPUTER ATTITUDE PADA KEAHLIAN PENGGUNA DALAM MENGGUNAKAN KOMPUTER Cok Krisna Yudha, Ramantha; Wayan Ramantha
E-Jurnal Akuntansi Vol 9 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

Penelitian ini mengkaji tentang pengaruh computer anxiety dan computer attitude terhadap keahlian pengguna dalam menggunakan komputer akuntansi. Sampel penelitian adalah Mahasiswa Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Udayana. Tujuan penelitian adalah untuk menguji pengaruh computer anxiety pada keahlian pengguna dalam menggunakan komputer akuntansi dan menguji pengaruh computer attitude pada keahlian pengguna dalam menggunakan komputer akuntansi.Teknik analisis yang digunakan dalam penelitian adalah uji regresi linier berganda. Hasil analisis data penelitian terhadap 91 subyek Mahasiswa Akuntansi,  dengan hasil uji t menunjukkan variabel anticipation berpengaruh positif secara parsial pada computer self-efficacy, variabel fear tidak berpengaruh secara parsial pada computer self-efficacy, variabel optimism berpengaruh positif secara parsial pada computer self-efficacy, variabel pesimism tidak berpengaruh secara parsial terhadap computer self-efficacy.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN UKURAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Ni Putu Yunita Devi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 9 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 managerial ownership, leverage, and firm size on dividend policy. The population in this study were 450 companies listed in Indonesia Stock Exchange. The data used is in the form of quantitative secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2010-2012. Based on the results of data analysis using multiple linear regression, shows that managerial ownership has no effect on dividend policy, leverage negatively affect dividend policy and firm size has a positive effect on dividend policy.
PENGARUH GOOD CORPORATE GOVERNANCE PADA BIAYA KEAGENAN Mudyasani Sudarma; I Wayan Putra
E-Jurnal Akuntansi Vol 9 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 interest of shareholders as a principal and management as an agent are not always play with the same harmony. The difference among them emerge an agency conflict which end as an agency cost. This problem causes the shareholder to push the management to applying good corporate governance.  This study aim  to explain the impact of good corporate governance on agency cost. Samples on this study selected with purposive sampling method. According to data availability, the samples consist of 45 observations. Data analyzed by using a simple linear regression technique. This research shows a good corporate governance have a significant negative impact on agency cost. Based on the result, good corporate governance implementation is proved to reduce the agency cost.
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, PERTUMBUHAN ASET, PROFITABILITAS DAN TINGKAT LIKUIDITAS PADA STRUKTUR MODAL Ida Bagus Gede Nicko; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 9 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 empirically the effect of firm size, business risk, asset growth, profitability and liquidity on capital structure partially (Uj t). The sampling method with precision Slovin formula in this study was 5%, 300 samples obtained from 965 manufacturing companies in Indonesia Stock Exchange (IDX) the period of 2008-2012. This study used multiple linear regression analysis. Partial results of the study showed that the size of the company, growth in assets, profitability and liquidity and significant positive effect on the capital structure of the business risks, while significant negative effect on capital structure.

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