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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI Ni Made Trisna Savitri; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 13 No 3 (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

The aim of this research was to determine the effect of performance expectancy, effort expectancy, social factors, facilitating conditions and complexity of the task on interest of usage of information system. The respondents of the research are accountant at budget hotel in Denpasar. Data has gathered by questionnaires and 66 questionnaires have sent to budget hotel, 59 questionnaires were returned and can be used. The data were analyzed by using multiple regression by SPSS 16 software. The results showed that the performance expectancy, effort expectancy, social factors, facilitating conditions, and the complexity of the task are significant positive influence to interest of usage of information system.
PENGARUH PERSEPSI MANAJEMEN ATAS KEUNGGULAN PENERAPAN E-BILLING DAN E-SPT PAJAK PERTAMBAHAN NILAI PADA KEPATUHAN PERPAJAKAN Milan Novita Handayani; Naniek Noviari
E-Jurnal Akuntansi Vol 15 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

The purpose of this study was to determine the influence of management perceptions on the advantage of e-billing and e-SPT VAT on tax compliance. Research was conducted at the Kantor Pelayanan Pajak Pratama Badung Utara. The population in this research is the Taxable Entrepreneur Firm registered in the Kantor Pelayanan Pajak Pratama Badung Utara. The number of samples in the study that as many as 87 respondents, the sampling technique through simple random sampling method. Data collection method used is survey by distributing questionnaires, respondents consisted of business owners, head of accounting and head of tax. Data analysis technique used is multiple linear regression analysis. Based on the results of analysis show that the perception of management on the advantages of e-billing and e-SPT VAT had positive effect on tax compliance.
PENGARUH DIVERSITAS DEWAN KOMISARIS DAN DIREKSI PADA NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Gde Krisna Dewi; Ayu Arysta Dewi
E-Jurnal Akuntansi Vol 16 No 1 (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 research is purposed to examine the effect of board of commissioner and director diversity to firm value. This research using finance companies listed in Indonesia Stock Exchange in period 2004-2009 as a research sample. The result obtained by purposive sampling is 33 companies which are fit with the sample criteria. The hypothesis tested by using multiple regression analysis.The result of hypothesis testing shows that presence of women on the board (gender diversity), and variation of formal education background (education diversity) influence to firm value. The result also shows that proportion of outside director (board’s independence) has no effect to firm value. Firm size as a control variable is also has no effect to firm value.
PENILAIAN KINERJA DENGAN PERSPEKTIF BALANCED SCORECARD PADA CV. SRI KESHAVA MADHUSUDANA Gede Ngurah Indra Arya Aditya
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Persaingan bisnis yang semakin ketat merupakan salah satu indikasi pertumbuhan perekonomian. Perusahaan berupaya memiliki keunggulan kompetitif agar mempertahankan dan mengembangkan usahanya. Maka perlu diterapkan metode penilaian kinerja aspek keuangan dan non-keuangan yang dinamakan Balanced Scorecard. Tujuan penelitian ini untuk mengetahui kinerja CV. Sri Keshava Madhusudana ditinjau dari aspek keuangan, aspek pelanggan, aspek proses bisnis internal, aspek pembelajaran dan pertumbuhan. Teknik analisisnya adalah rasio likuiditas, leverage, aktivitas, profitabilitas (keuangan); retensi pelanggan dan indeks kepuasan pelanggan (pelanggan); manufacturing cycle effectiveness (proses bisnis internal); retensi karyawan, indeks kepuasan karyawan, tingkat produktifitas karyawan (pembelajaran dan pertumbuhan). Berdasarkan hasil analisis diketahui kinerja perusahaan ada yang baik dan kurang baik. Hasil baik dari periode sebelumnya, yaitu rasio likuiditas, leverage, profitabilitas, tingkat retensi pelanggan, IKP, tingkat retensi karyawan, IKK. Sedangkan hasil kurang baik, yaitu rasio aktivitas, manufacturing cycle effectiveness, dan produktivitas karyawan. Sehingga diharapkan perusahaan mengevaluasi kinerja dan menerapkan Balanced Scorecard secara periodik untuk meningkatkan kinerja. Kata kunci: Penilaian Kinerja, Keuangan, Pelanggan, Proses Bisnis Internal, Pembelajaran dan Pertumbuhan
TANGGUNG JAWAB MORAL, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PADA KEPATUHAN PELAPORAN WAJIB PAJAK BADAN Putu Arika Indriyani; I Made Sukartha
E-Jurnal Akuntansi Vol 7 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

ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui pengaruh tanggung jawab moral, kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pada kepatuhan pelaporan Wajib Pajak Badan di KPP Pratama Badung Utara. Pengambilan dan penentuan sampel dalam penelitian ini menggunakan teknik aksidental sampling. Responden dalam penelitian ini berjumlah 98 Wajib Pajak Badan dengan kriteria minimal staff accounting atau staff perpajakan, bekerja minimal 2 tahun dan pernah mengisi SPT Tahunan. Analisis regresi linear berganda yang digunakan dalam peneltian ini menunjukan adanya pengaruh positif antara variabel tanggung jawab moral, kesadaran wajib pajak, sanksi perpajakan dan kualitas pelayanan pada kepatuhan pelaporan wajib pajak badan di KPP Pratama Badung Utara. Kata kunci: moral, kesadaran, Sanksi, Kualitas Pelayanan  dan Kepatuhan Pelaporan Wajib Pajak Badan
PENGARUH PENGETAHUAN AKUNTANSI DAN JIWA KEWIRAUSAHAAN TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DALAM PEMBUATAN KEPUTUSAN INVESTASI Putu Rina Krisanti
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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 information is the information needed by an entrepreneur to make investment decisions. High entrepreneurial spirit that would make someone want to continue to develop the business wich has been owned, one way to expand an existing business is by investing. But today many entrepreneurs who do not have good accounting knowledge, many entrepreneurs do not keep records of transaction on their efforts so there is no financial information is generated to make investment decision. This study aims to investigate the positive and significant relationship between knowledge of accounting and entrepreneurial spirit to the use of accounting information in making investment decision. The data analysis technique used in this study were multiple linear regression analysis techniques. The result of this study indicate that the accounting knowledge and entrepreneurial spirit influential significant and positive effect on the use of accounting information in making investment decisions.   Key Words : accounting knowledge, entrepreneurial spirit, accounting information, investment
Pengaruh Misfit antara Strategi Prospektor dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan Agnes Utari Widyaningdyah; Veneranda Atria Setyaningtyas
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p20

Abstract

Management Control System (MCS) is closely related to firm performance. This research to eximine the influence of misfit between prospector strategy with MCS on financial performance and non-financial performance. Financing company in East Java as a population research were registered in the Financial Services Authority (OJK). Technique of sampling done by purposive sampling with criterion as managers of intermediate level and below. Questionnaires as data collection materials. First, identify misfit that residual of the prospector's strategy orientation and MCS. The hypotheses was tested by regression analysis. The outcome indicate misfit between prospector strategy and MCS had a positive effect on financial and non-financial performance. This is because financing institutions have their own regulations that are regulated by the OJK and BI, especially in terms of management control, with action and result control orientation. Keywords: Management Control System; Business Strategy; Misfit; Company Performance
Insentif Pajak dan Sanksi Pajak sebagai Mediasi Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak I Ketut Suryanawa; Anak Agung Ngurah Agung Kresnandra; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p02

Abstract

This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance. Keywords: Financial Conditions; Taxpayer Compliance; Tax Incentives; Tax Sanctions
Karakteristik Perusahaan, Profitabilitas dan Pelaporan Keberlanjutan Pada Perusahaan Yang Terdaftar Di BEI 2018-2020 I Gusti Ayu Shinta Suryani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p16

Abstract

Pelaporan keberlanjutan adalah pelaporan yang bersifat sukarela dan berisi informasi mengenai aktivitas sosisal dan lingkungan perusahaan yang memberikan informasi tentang pertanggungjawaban perusahaan terhadap lingkungan dan sosial yang disusun berdasarkan Pedoman Sustainability Report Global Reporting Initiative (GRI). Penelitian ini dilakukan pada perusahaan yang memenangkan The Asia Sustainability Reporting Rating Award (ASRRAT) selama periode 2018-2020 sebanyak 45 perusahaan dengan metode sampling jenuh. Pengumpulan data dilakukan dengan observasi dokumentasi kemudian dianalisis dengan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, umur perusahaan, dan ukuran dewan komisaris tidak berpengaruh terhadap pelaporan berkelanjutan. Penelitian ini menunjukkan bahwa tidak semua karakteristik perusahaan yang diajukan pada penelitian sebelum-sebelumnya berpengaruh terhadap pengungkapan pelaporan keberlanjutan. Kata Kunci: Pelaporan Keberlanjutan, Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Ukuran Dewan Komisaris.
Moderasi Perbedaan Opini terhadap Faktor-Faktor Kinerja Harga Saham pada Perusahaan Sektor Pariwisata Saat Pandemi Covid-19 I Gst Ayu Eka Damayanthi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p20

Abstract

An uncertain and crisis-prone economy has an impact on the capital market in Indonesia. This study aims to analyze the effect of profitability, leverage , liquidity and differences of opinion on stock price performance and the role of investors' differences of opinion in moderating the effect of profitability, leverage , and liquidity on stock price performance. The population in this study is the tourism sector companies listed on the Indonesia Stock Exchange. The number of research observations was 136 observations. Data analysis used moderated regression analysis. The results of the study of profitability and leverage have a positive effect on stock returns . Leverage which has no significant effect on stock returns . The results of this study also do not prove that differences in investor opinions moderate the effect of profitability, leverage , liquidity on stock price performance, possibly because tourism sector companies are not very favored by investors so that stock prices do not move much during the Covid-19 pandemic. Keywords: Profitability; Leverage; Liquidity; Stock Price Performance.

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