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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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KEMAMPUAN KECUKUPAN ANGGARAN MEMODERASI PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN Vazria Ulfa Liandini; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 18 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

This research aimed to get empirical evidence of the effect of budgetary participation on budgetary slack and moderating influence of the adequacy of the budget as budgetary participation influence on budgetary slack. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study are managers and employees involved in the budgeting process at 126 construction companies in the city of Denpasar. Samples in this research that 39 construction companies in the city of Denpasar with purposive sampling method. The data collection by questionnaire. Data analysis technique used is a simple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research showed that budgetary participation variable significant positive effect on budgetary slack. Variable of the adequacy of the budget weaken the influence of budgetary participation on budgetary slack.
NON PERFORMING LOAN SEBAGAI PEMODERASI PENGARUH KUR PADA PROFITABILITAS PT BRI (PERSERO) TBK CABANG DENPASAR Loranita Gladys; I Wayan Ramantha
E-Jurnal Akuntansi Vol 20 No 1 (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

This research has using purposive sampling method of determining the purpose of obtaining a representative sample in accordance with the specified criteria. Data were collected by Library Research and Field Research, by using Moderated Regression Analysis as a data analysis technique. The analysis showed that in partial KUR positive and significant have impacted on profitability. Moderate variable which is the interaction between the KUR and NPL found to be significant (sig <0.05) so it can be concluded that the NPL is a variable moderating variables that are weakening the people's business credit relationship with profitability at PT.Bank Rakyat Indonesia (Persero) Tbk.
Reaksi Pasar Sektor Properti dan Real Estat atas Penjualan Perdana Mega Proyek Meikarta Ni Ketut Modi Pitriani; Dewa Gede Wirama
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.p17

Abstract

The launching of Meikarta mega project gained positive response from customers. As many as 17,435 apartment units was sold on the day the project was launched. Because of its huge scale, the Meikarta has the potential to boost the property and real estate sector that was down at the time. The aim of this research is to analyze the information content of Meikarta project, especially for firms in the property and real estate sector. The information content is to be identified by market response, which in turn to be measured by abnormal return using market-adjusted model with five-day event windows around the launching date. Sample consists of 48 firms in the property and real estate sector. The results of the analysis show that there is no statistically significant market response to the launching of Meikarta project. Therefore, it is concluded that the Meikarta project does not have any information content. Keywords: Meikarta; Property and Real Estate Sector; Information Content; Market Reaction; Abnormal Return.
Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19 Ni Ketut Ayu Febriyanthi; Ni Ketut Lely Aryani Merkusiwati
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.p12

Abstract

Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were used as data analysis techniques. In accordance with the results of data analysis, it was found that taxpayer awareness and understanding of taxation had a significant positive effect on individual taxpayer compliance during the Covid-19 pandemic. Financial conditions strengthen the influence of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic. Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Financial Condition
Analisis Potensi, Efektivitas dan Kontribusi Pajak Restoran Kecamatan Kuta Utara pada Pendapatan Asli Daerah Kabupaten Badung Ni Luh Risma Andika Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p01

Abstract

The purpose of this study was to determine the restaurant tax potential, the effectiveness of restaurant tax collection, and the contribution of restaurant tax North Kuta District to Local Revenue in the of Badung Regency. This research was conducted at restaurants in the North Kuta District totaling 185 taxpayers in 2019. The analysis technique used was a quantitative descriptive analysis that could calculate the potential value, effectiveness of collection, and restaurant tax contributions in the North Kuta District. The results of the analysis show the restaurant tax potential in the North Kuta District in 2019 amounted to 212.7 percent of the realization of the restaurant tax in the North Kuta District in 2018. The effectiveness of restaurant tax collection in the North Kuta District based on the potential restaurant tax in 2019 amounted to 47.01 percent which includes the criteria ineffective. Restaurant tax in North Kuta Subdistrict contributed 0.84 percent to the total Badung Regency Revenue in 2018. Keywords: Restaurant Tax; Effectiveness; Potency; Contribution.
Profitabilitas, Leverage dan Penghindaran Pajak Ni Made Wuriti; Naniek Noviari
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p08

Abstract

Tax avoidance is an activity to legally minimize tax payments but is not wanted by the government because it can lead to reduced state revenues. This research aims to obtain empirical evidence regarding the influence of profitability and leverage on tax avoidance. The theory used is the Theory of Planned Behavior (TPB). The population in this study are all mining companies listed on the IDX for the 2017-2021 period. The sampling technique used a purposive sampling method with a total of 60 samples obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability has a positive and significant effect on tax evasion, while leverage has no effect on tax evasion. The theoretical implications of this research are able to confirm the TPB based on the results of the tests that have been carried out. The practical implications of this research can provide knowledge that can be used as consideration for investors and the government. Keywords: Profitability; Leverage; Tax Avoidance
Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan Olive Gracely Dumanauw; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p09

Abstract

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.
Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment I Gusti Agung Rama Sidhimantra; Ida Bagus Putra Astika
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.p02

Abstract

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.
Pemahaman Perpajakan, Kepercayaan Kepada Pemerintah, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Kendaraan Bermotor I Wayan Darmawan; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p07

Abstract

This study aims to obtain empirical evidence related to the effect of understanding taxation, trust in the government, and service quality on motor vehicle taxpayer compliance. This research was conducted at the Joint Office of SAMSAT Klungkung with the number of samples used determined by the slovin formula so that 100 taxpayers were obtained. The method of determining the sample uses a non-probability sampling technique with accidental sampling. Data was collected by giving questionnaires to selected respondents and analyzed using multiple linear regression analysis techniques. Based on the results of the analysis, it can be concluded that trust in the government has a significant positive effect on motor vehicle taxpayer compliance. While the understanding of taxation and service quality does not affect the compliance of motorized vehicle taxpayers. Keywords: Understanding Taxation; Trust in Government; Quality of Service; Taxpayer Compliance.
AUDITOR SWITCHING MEMODERASI PENGARUH AUDIT TENURE PADA KUALITAS AUDIT Wiguna Metta Yustia; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 17 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 study aims to know back influence audit tenure on the quality of an audit and to see if the auditors switching will moderating influence audit tenure on the quality of audit. The populations in this study are all the manufacturing companies listed on the Indonesia stock exchange in 2011-2014. Sampling method used is the method the non probability with the purposive sampling technique. The number of samples that are used in this research is the company's 106. Data collection methods used in this research is a method of observation of the non participant. The data analysis techniques used to solve those problems, namely a logistic regression analysis (logistic regression) using regression Analysis Regression model of Moderation (MRA). Based on the results of the analysis of switching auditors note that weakens the influence of the audit the audit on the quality of tenure. The results of the analysis shows that the audit of tenure has no effect on the quality of audits. The results of the analysis also showed the auditor switching weakens the influence of the audit the audit on the quality of tenure.

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