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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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Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri Ayu Listya Adriani Sidartha; I Ketut Sujana
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p19

Abstract

This study aims to determine the influence of idealism, emotional intelligence and ethics on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants with self-confidence as a moderating factor. The population in this study Accounting Professional Education Students (PPAk) and the total sample of 40 accounting profession students using the technique of determining the sample of saturated data. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that idealism, emotional intelligence and ethics have a significant positive effect on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants and the results of research on self-confidence as a moderating variable, showing that self-confidence is able to strengthen the influence of idealism, emotional intelligence and ethics on ethical perception accounting profession students regarding the ethical behavior of accountants. Keywords: Idealism; Emotional Intelligence; Ethics; Ethical Perception; Confidence.
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
Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards I Dewa Ayu Adnyaswari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 7 (2023)
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.2023.v33.i07.p02

Abstract

This study aims to determine the effect of company size and industry profile on the intensity of disclosure of sustainability reporting. The research population is 119 companies that won the Environmental, Social, Governance (ESG) Awards. The sample selection used a purposive sampling technique and a sample of 72 companies was obtained during the study period. The analysis technique used in this research is multiple linear regression analysis. The results of the study state that company size has a positive effect on the intensity of disclosure of sustainability reporting and industry profile also has a positive effect on the intensity of disclosure of sustainability reporting in companies that win ESG Awards. Keywords: Firm Size; Industry Profile; Sustainability Reporting Disclosure Intensity.
Kompetensi, Beban Kerja dan Kualitas Penyajian Laporan Keuangan di UPT Kementerian LHK Bali Nyoman Ari Widnyani; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 31 No 1 (2021)
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.2021.v31.i01.p17

Abstract

This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline. Keywords: Competence; Workload; Quality of Financial Statement Presentation.
Pengaruh Nonmonotonic Kepemilikan Manajerial Pada Nilai Perusahaan Nurul Islamiah Ramadhoan; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 12 No 2 (2015)
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 find out the effect of managerial ownership on firm value, low managerial ownership on firm value and high managerial ownership on firm value. This research was conductedat themanufacturing companies listed in Indonesia Stock Exchange(IDX) 2011-2013. The numberof samples taken 129 samples by purposive sampling method. Methods of data collectionis bya nonparticipantobservationmethod. The analysis techniqueusedis multiple linear regression. The result foundtheeffect of managerialownershipon firm value, low managerial ownershi pnegatively affectthe value ofthe company, andhighmanagerialownershiphas positive effecton firm value
Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45 Nyoman Weda; I Putu Sudana
E-Jurnal Akuntansi Vol 31 No 6 (2021)
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.2021.v31.i06.p01

Abstract

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.
Penekanan Anggaran, Kapasitas Individu dan Asimetri Informasi memoderasi Partisipasi Penganggaran terhadap Senjangan Anggaran Ida Ayu Made Purba Dwiyanthi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 32 No 6 (2022)
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.2022.v32.i06.p06

Abstract

The budget that is not absorbed effectively causes a budget gap in the Perumda Water Drinking Tirta Sewakadarma. The aim of the study is to obtain empirical evidence regarding the effect of budget emphasis, individual capacity and information asymmetry on moderating budgetary participation on budgetary gaps. The research sample was 50 respondents with purposive sampling method of determining the sample. Data was collected by distributing questionnaires. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that budget participation had a significant positive effect on the budget gap. Budget emphasis and individual capacity are able to moderate budgetary participation towards budgetary gaps. Information asymmetry is not able to moderate the effect of budget participation on the budget gap. Keywords: Budget Participation; Budget Emphasi;, Individual Capacit;, Information Asymmetry; Budgetary Slack.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL PADA INDEKS PEMBANGUNAN MANUSIA Gede Ferdi Williantara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 16 No 3 (2016)
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 local revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI). This study uses a sampling saturated, with a total sample of 45 observations. The data used is Local Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure, and the Human Development Index which is derived from the realization of the budget and the report's Human Development Index Table Regency / City in the province of Bali in 2009- 2013. This study uses multiple linear regression analysis. The results of this study indicate that the PAD, DAU, and DBH don’t affect the Human Development Index. This indicates that the ability of PAD, DAU and DBH finance capital expenditures does not affect the achievements of IPM. However, the Special Allocation Fund showed a negative effect on the results of the IPM. This indicates that the greater the DAK in financing the capital expenditure will be able to lower the HDI achievement.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN BEBAN IKLAN PADA TINDAKAN PENGHINDARAN PAJAK I Made Yogi Pradnyana Sugitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 17 No 2 (2016)
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 demonstrate empirically the effect of company characteristics and advertising expenses at tax avoidance measures. Characteristics measured by the company's liquidity, leverage, profitability, company size, and earnings quality. The population in this study were 126 companies listed in Indonesia Stock Exchange 2010-2014. The sampling technique used was purposive sampling, so he found the number of observations of 130 observations that meet the criteria of the sample. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis. The results showed that the variable size of the company has a negative influence on ETR. Variable liquidity, earnings quality, and advertising expenses had a positive influence on ETR, while variable leverage and profitability no effect on ETR. 
PENGARUH MANAJEMEN LABA PADA NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 I Putu Adi Surya Lesmana; I Made Sukartha
E-Jurnal Akuntansi Vol 19 No 2 (2017)
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

One objective of the establishment of the firm is to maximize the firm’s value. Process of maximizing the firm’s value always disturbed due to the agency problem between shareholders and manager. The manager always tries to maximize his personal wealth and will perform earnings management. Earnings management is how to manipulate earnings by maximization the earning and minimized the earning to obtain certain advantages. The purpose of this research was to obtain empirical evidence of the impact earnings management by income increasing and income decreasing on firm’s value. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2015. Samples were selected using purposive sampling techniques and selected 123 companies. This study used a simple linear regression analysis. The results show that earnings management by income increasing has positive impact on firm’s value. While the earnings management by income decreasing has negative impact on firm’s value.

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