cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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
 11   12   13   14   15 
Timeliness Publikasi Laporan Keuangan, Income Smoothing dan Growth Opportunities terhadap Earnings Response Coefficient Putu Friska Devi Lionita Putri; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p14

Abstract

The purpose of this study was to examine the effect of timeliness of financial report publication, income smoothing and growth opportunities on the earnings response coefficient. In addition, to test differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. The population in this study is 768 companies listed on the Indonesia Stock Exchange in 2018-2021. This study used probability random sampling technique, which was stratified random sampling and obtained sample data of 263 companies. The data analysis technique used is multiple linear regression and paired sample T-test. The results of data analysis show that the timeliness of financial report publication and growth opportunities have a positive effect on the earnings response coefficient. Meanwhile, income smoothing has a negative effect on the earnings response coefficient. In addition, there are differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. Keywords: Timeliness; Income Smoothing; Growth; ERC
Insentif Pajak Memoderasi Pengaruh Book-Tax Differences Terhadap Trading Volume Activity Rinda Septiani; Heru Tjaraka
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p03

Abstract

This study aims to obtain empirical evidence on whether book-tax differences (BTD) have a negative effect on trading volume activity (TVA) and whether tax incentives (INST) moderate this effect. The population is companies that are included in the Kompas 100 Index listed on the IDX during the period 2019 and 2020. The sample technique used is purposive sampling with research data of 93 observations. The analysis used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that BTD has a negative effect on TVA. INST in this study does not moderate the effect of BTD on TVA, but INST acts as a predictor variable, meaning that tax incentives have a positive effect on TVA. Keywords : Book-Tax Differences; Trading Volume Activity; Tax Incentives.
Kendala Penerapan Skema Sewa Pada Pengadaan Tanah dalam Investasi Pembangunan Jalan Tol Dewi Kartika; Elvia R. Shauki
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p20

Abstract

This study aims to determine the constraints faced by the Government of Indonesia in implementing the lease scheme in the land acquisition process in the context of implementing investment in the construction of the Yogyakarta-Bawen toll road. The data used are primary data derived from semi-structured interviews with the Directorate General of Highways of the Ministry of Public Works and Public Housing (PUPR) and secondary data in the form of supporting documents. The data were analyzed using content analysis. The main results show that the constraints faced in the implementation of the lease scheme are the need for a process and time to negotiate towards a lease scheme agreement, the level of financial capability of the Toll Road Business Entity to pay rent, and the absence of regulations governing land leasing for development for the public interest. This study also uses the theory of equality where in this case, with the challenges faced, the lease scheme will be applied in a specific case and cannot be applied generally. Keywords: Lease; Investment; Toll Road.
PENGARUH PENGALAMAN, KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, IDEALISME, DAN RELATIVISME PADA ETIKA AUDITOR Tri Krisna Yoga Mustika; I Ketut Jati
E-Jurnal Akuntansi Vol 18 No 3 (2017)
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

The purpose of this study was to determine the effect of experience, professional commitment, organizational commitment, idealism and relativism in ethics auditor Public Accounting Firm in Bali. The study was conducted in 2016. The data was collected using a questionnaire. The number of samples in this study were 58 auditors and are selected based on purposive sampling method, which has audit experience at least 1 year. In this study, H1 test results show that the experience affects the ethics auditor KAP in Bali. H2 results indicate that the effect on the professional commitment to ethical auditor KAP in Bali. H3 results indicate that organizational commitment to ethics berpenagruh auditor KAP in Bali. H4 results show that the effect on the ethical idealism auditor KAP in Bali. The results show that the H5 effect on ethical relativism auditor KAP in Bali.
PENGARUH ETIKA PROFESI DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP KINERJA AUDITOR DENGAN SKEPTISISME PROFESIONAL SEBAGAI PEMEDIASI Dewa Ayu Astina Dyah Priesty; I Ketut Budiartha
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p11

Abstract

The purpose of this study was to analyze the influence of professional ethics and professional commitment to the performance of the auditor's through professional skepticism in the public accounting firm in Bali. This research was conducted in all public accounting firm in Bali as many as seven offices located in Bali region in 2016 with 81 auditors as a sample by sample method saturated. The data collection is done by distributing questionnaires to 78 respondents who returned and three aborted through path analysis techniques. Based on the analysis, the variables professional ethics and professional commitment auditor positive effect on the performance of auditors in the public accounting firm in Bali. Variable professional skepticism positive effect on the performance of auditors in the public accounting firm in Bali. Professional skepticism is able to mediate professional ethics and professional commitment to the performance auditor auditor on Public Accounting Firm In Bali.
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

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

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 Intensitas Pengungkapan Dimensi Sustainability Reporting Terhadap Reaksi Pasar Perusahaan BUMN Yang Terdaftar Di BEI Made Linda Lestari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 27 No 2 (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.i02.p05

Abstract

This study aims to obtain empirical evidence to confirmed the effect of intensity disclosure on each aspect of sustainability reporting in BUMN companies which are listed on Indonesia Stock Exchange by the year 2013 until 2017. Determination of sample through the purposive sampling technique. There are 7 companies are being used as samples with 35 observation objects. The data were collected by documentation method. This research was using multiple linear regression analysis. Based on the analyzes result, environmental aspect has positive effect on the performance of companies which is reflected by the value of earnings per share (EPS). This result has meaning that the more environmental indicators were disclosed, the value of EPS on those companies will be more increasing. Whereas the result for economics aspect and social aspect shows that the intensity disclosure on those two aspectson sustainability reporting have no effect for the value of EPS. Keywords : Sustainability reporting, Economics Aspect, Environmental Aspect, Social Aspect, Earnings per Share.
Penerapan Prinsip Good Corporate Governance pada Kinerja Berbasis Balanced Scorecard di LPD Kabupaten Badung Made Yunita Chandra Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p14

Abstract

Good corporate governance (GCG) is a system to regulate the structure and mechanism so that it can drive the efficiency and performance of the company. This study aims to determine the effect of GCG on the performance of the balanced scorecard based on the LPD in Badung. Proxies used are GCG principles consisting of transparency, accountability, responsibility, independence and fairness. Sampl are 72 LPD in Badung. primary data with questionnaires are used and analyzed by multiple regression. The results indicate that the application of the principle of responsibility has a significant effect, while the principles of transparency, accountability, independence, and reasonableness do not have a significant effect on performance based on the Balanced Scorecard. Keywords: Good Corporate Governance Principles; Performance Based Balanced Scorecard.
Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor Dhaniar Waghmi Pratami; I Ketut Budiartha
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.p28

Abstract

Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism. Keywords: Independence, leadership, professional audit skepticism.
Determinan Penerapan Anggaran Berbasis Kinerja pada Badan Layanan Umum Rumah Sakit Se-Pulau Sumbawa Abdul Muis; Lalu M. Furkan; Endar Pituringsih
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p17

Abstract

This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respondents. Data analysis using multiple linear regression analysis. Partially the variables of leadership style, organizational commitment and internal control systems each have a positive and significant effect on the implementation of performance-based budgets, while the quality of human resources has no effect on the implementation of performance-based budgets at BLU Hospitals throughout Sumbawa Island. Keywords: Performance-Based Budget; Leadership Style; Quality Of Human Resources; Organizational Commitment; Internal Control System.

Page 13 of 333 | Total Record : 3329

 11   12   13   14   15 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue