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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 3,329 Documents
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PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN I Kadek Agus Setiawan; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p10

Abstract

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake. Keywords: Tax Review, Corporate Income Tax and Value Added Tax.
Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi Anak Agung Istri Tirtamas Wisnu Wardhani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 23 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i01.p02

Abstract

Seorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor - faktor yang mempengaruhinya. Kompetensi, akuntabilitas, independensi dan etika auditor merupakan beberapa faktor yang dapat mempengaruhi kualitas audit. Penelitian ini bertujuan untuk mendapatkan bukti empiris kemampuan etika auditor memperkuat pengaruh kompetensi, akuntabilitas, dan independensi pada kualitas audit. Lokasi penelitian ini dilakukan di Kantor Akuntan Publik yang berada di Provinsi Bali dengan jumlah sampel sebanyak 66 auditor. Sampel dipilih menggunakan teknik purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metode survey dengan teknik kuesioner. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan hasil pengujian instrumen dan asumsi klasik terpenuhi. Berdasarkan analisis yang dilakukan etika auditor memperkuat hubungan kompetensi dan akuntabilitas. Tetapi disisi lain etika auditor tidak mempengaruhi hubungan antara independensi pada kualitas audit. Hal ini bisa dikarenakan seorang auditor sedang mengalami konflik kepentingan dimana seorang auditor merasa khawatir akan kehilangan kliennya. Kata Kunci: Kompetensi, akuntabilitas, independensi, etika auditor, kualitas audit.
Pengaruh Manajemen Laba Pada Agresivitas Pajak dan Implikasinya Terhadap Nilai Perusahaan Made Dika Diatmika; I Made Sukartha
E-Jurnal Akuntansi Vol 26 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i01.p22

Abstract

This study aims to determine the effect of earnings management on tax aggressiveness and its implications for firm value. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2012-2017. The data analysis technique used is path analysis. Based on the results of path analysis, it is known that earnings management with decreasing income has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on firm value. Earnings management with income decreasing has a negative effect on firm value. Earnings management with decreasing income does not influence indirectly on firm value through tax aggressiveness. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, the main users of financial statements, and also the government. Keywords: company value, earnings management, tax aggressiveness
Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi Kadek Nitya Devi Irmayanti; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p12

Abstract

Penelitian ini berfokus pada perusahaan consumer goods, dimana perusahaan ini memproduksi barang-barang konsumsi yang dibutuhkan secara rutin oleh masyarakat. Penelitian mengenai pengungkapan CSR pada perusahaan consumer goods masih jarang dilakukan. Sampel yang didapatkan sebanyak 7 perusahaan menggunakan teknik purposive sampling, dengan teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh signifikan pada pengungkapan CSR, leverage berpengaruh positif pada pengungkapan CSR, kepemilikan asing tidak berpengaruh signifikan pada pengungkapan CSR, ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas pada pengungkapan CSR, ukuran perusahaan mampu memoderasi (memperlemah) pengaruh leverage pada pengungkapan CSR dan ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan asing pada pengungkapan CSR. Kata kunci: Profitabilitas, leverage, kepemilikan asing, ukuran perusahaan, pengungkapan CSR, consumer goods.
Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Budaya, dan Kondisi yang Memfasilitasi pada Penerapan SIA di LPD Kota Denpasar Putu Eka Jayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p20

Abstract

This study aims to examine the factors that influence the interest and behavior of the use of computer-based SIA by using the modified Unified Theory of Acceptance and Use of Technologymodel. This study uses performance expectation variables, business expectations, socio-cultural factors as independent variables and interest in using SIA computer-based as a dependent variable and uses condition variables that facilitate and interest in the use of computer-based SIA as independent variables and computer-based SIA behavior as dependent variables. This research was conducted in Denpasar City LPD. The sampling method uses a purposive sampling technique. Research data was obtained through survey methods with questionnaire techniques. Analysis of research data using multiple linear regression. The results showed that performance expectations, business expectations and socio-cultural factors had a positive effect on the interest in using computer-based AIS as well as Facilitating Conditions and the interest in using computer-based AIS had a positive effect on the behavior of computer-based SIA usage. Keywords: UTAUT, SIA, interests, behavior
Pengaruh Budaya Organisasi, Independensi, Objektivitas, Akuntabilitas, dan Pengalaman Kerja Pada Kinerja Pengawas LPD Kadek Pipit Winarsih; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i03.p20

Abstract

The purpose of this research was to determine the effect of organizational culture, independence, objectivity, accountability, and work experiencein supervisory performance LPD in the Tampaksiring district Gianyar regency. The population of the research is the LPD that is still operating in the whole of Tampaksiring distric Gianyar regency. The sampling technique that used in this research is purposive sampling. Sample criteria used are LPD supervisors in Tampaksiring Distric who have occupied positions at least two years. The sample used in this reasearch is 32 LPD with total 96 of respondents. The research shows indpendensi and objectivity have a positive influence and no significant effect to the supervisory performance. In partially, accountability and work experience have significant and positive influence to the supervisory performance. However the organizational culture partially has negative influence and no significant effect to the supervisory performance LPD. Keywords : supervisor, performance, organizationalculture, independence, objectivity, accountability, and work experience
PENGARUH HUTANG, PROFITABILITAS, DAN TANGGUNG JAWAB LINGKUNGAN PADA CSR DISCLOSURE PERUSAHAAN PERTAMBANGAN Ni Putu Emmy Fibrianti
E-Jurnal Akuntansi Vol 11 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate social responsibility disclosure has become a matter of disclosure required in Indonesia since the issuance of Undang-Undang No. 40 Perseroan terbatas. This study was conducted to determine the effect of the debt, profitability, and environmental responsibility in the mining company's CSR disclosure. Based on purposive sampling method obtained 10 samples of research that mining companies listed on the Stock Exchange 2011-2013.The analysis technique used is panel data regression model with the Random Effect Model. The results showed that the debt and profitability variables affect the company's CSR disclosure.
Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD) I Gede Iswara Yudhasena; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p17

Abstract

The Regional Devices Organization (OPD) of Karangasem Regency needs to pay attention to the application of the principles of Good Government Governance (GGG), internal control and organizational culture to improve regional organizational performance (OPD). This study aims to obtain empirical evidence of the effect of GGG, internal control and organizational culture on regional organizational performance (OPD) in Karangasem Regency. The method of data collection in this study is the survey method using questionnaire techniques. The sampling method uses a saturated sampling technique. The sample used amounted to 3 employees in each regional device organization (OPD) with a total number of 32 (OPD). The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the effect of GGG, internal control and organizational culture has a positive effect on the performance of regional organizational organizations (OPD) in Karangasem Regency. Keywords: Good Government Governance, internal control, organizational culture, Regional Organizational Performance (OPD).
Pengaruh Gaya Kepemimpinan dan Budaya Organisasi Pada Kinerja Keuangan Dengan Penerapan Good Corporate Governance Sebagai Variabel Moderasi I Nyoman Sudarsana; I.G.A.N Budiasih
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p06

Abstract

This research was conducted to study leadership style and organizational culture on finance by implementing good corporate governance as a moderating variable. The theory used organizational behavior and the theory of conjunction. This research was conducted on 35 LPDs in Denpasar City. The sample in this study amounted to 35 respondents with the sample selection technique used was saturated sampling technique. The data collection method used questionnaire method. The data analysis technique used is the Moderating Regression Analysis (MRA) analysis technique. Research findings prove the variable leadership style and positive organizational culture on financial performance. Good corporate governance is able to moderate the leadership style of financial performance, but is not able to moderate the influence of culture on LPD financial performance in the city of Denpasar. Keywords : Ladership Style; Organizational Culture; Corporate Governance; Financial Performance; LPD.
Analisis Penanganan Manipulasi Transfer Pricing Perpajakan Dalam Menjawab Tantangan Global Renita Rachma Dewi; Elia Mustikasari
E-Jurnal Akuntansi Vol 30 No 2 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i02.p14

Abstract

Transfer pricing basically aims to measure company performance and has become a media to manipulate taxes, resulting in state revenue, which results in state stability, national problems and global challenges. This research method is qualitative with the transfer pricing case study approach. The data is secondary and the process of collecting data from reliable online sources. The analysis technique uses data reduction, data display and verification. The results explain that the factors of manipulation of transfer pricing are the presence of special company relationships, bonus systems and mechanisms, acquisition of unnatural profits, foreign ownership and political cost. The process of handling is reforming taxation, which includes natural resources, organizations, business processes, data, information technology and regulation. The role of behavioral accounting is to create professionalism and responsibility with the principles of fairness and custom of business, value chain analysis, activity based costing and just in time philosophy. Keywords: Transfer Pricing; Tax; Behavioral Accounting; Global Challenges.

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