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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 INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI Made Hardy Suardinatha; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 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

The purpose of this study was to determine the effect of job satisfaction strengthen auditor independence and professionalism to audit quality. This study was conducted in 7 KAP in Bali Province. Samples are taken as much as 81 auditors, the data collection methods used in this research is survey method with questionnaire technique. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis found that job satisfaction does not affect the auditor's independence and professionalism to audit quality. This suggests that a good auditor is satisfied or not satisfied with the work still required to act independently and professionally for the independence is an absolute requirement that must be owned by an auditor to affect audit quality, and professionalism of auditors should be enhanced in order to affect the quality of the audit.
INTERNAL LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN PADA BANK PERKREDITAN RAKYAT Ngurah Gede Pande hendra Pranata; I G.A.M Asri Dwija Putri
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

Management participation in the budgeting process tends to cause budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect of budgetary participation on budgetary slack and know the internal locus of control as a moderating variable effect of budgetary participation on budgetary slack. This study was conducted in 35 rural banks in Bali and each Rural Bank taken three respondents. The data used in this study are primary data obtained directly by distributing questionnaires to 105 respondents using purposive sampling technique. Data analysis techniques used in this study are Moderated Regression Analysis (MRA). The results of this study stated that the participation budgeting positive influence on budgetary slack. Internal Lucos of Control can moderate the effect of budgetary participation on budgetary slack.
Pengaruh Ukuran KAP, Audit Fee, dan Audit Tenure pada Agresivitas Pajak I Gede Suyadnya; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 21 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.v21.i02.p010

Abstract

Agresivitas pajak adalah tindakan agresif terhadap pajak untuk meminimalkan pembayaran pajak baik melalui penghindaran pajak (tax avoidance) maupun penggelapan pajak (tax evasion). Data penerimaan perpajakan di Indonesia menunjukkan badan usaha di Indonesia agresif terhadap pajak, dibuktikan dengan menurunnya persentase penerimaan pajak tahun 2011-2015. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran KAP, audit fee, dan audit tenure pada agresivitas pajak dengan menggunakan firm size dan jenis perusahaan sebagai variabel kontrol. Kegunaan penelitian secara teoritis, dapat memberikan bukti secara empiris mengenai Theory of Planned Behavior dalam menjelaskan pengaruh ukuran KAP, audit fee, dan audit tenure pada kemungkinan manajemen perusahaan melakukan agresivitas pajak. Secara praktis dapat memberikan kontribusi pemikiran sebagai pertimbangan kepada dewan komisaris perusahaan dalam mengawasi tindakan manajemen perusahaan khususnya dalam hal perpajakan. Penelitian ini merupakan penelitian kuantitatif yang berbentuk asosiatif. Penelitian ini memakai (-GAAP ETR) untuk mengukur agresivitas pajak dan dilakukan di perusahaan yang terdaftar di Indeks Kompas 100 Bursa Efek Indonesia periode tahun 2013-2015. Metode pengumpulan data dalam penelitian ini menggunakan metode observasi non partisipan. Jumlah sampel yang digunakan adalah 26 perusahaan. Metode penentuan sampel yang digunakan adalah metode non probability dengan teknik purposive sampling. Data penelitian dianalisis dengan menggunakan regresi linier berganda. Berdasarkan hasil analisis, penelitian ini menunjukkan bahwa ukuran KAP berpengaruh positif dan signifikan pada agresivitas pajak, audit fee berpengaruh negatif dan signifikan pada agresivitas pajak, dan audit tenure tidak berpengaruh pada agresivitas pajak.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, STRUKTUR KEPEMILIKAN, DAN AGRESIVITAS PAJAK PADA REAKSI PASAR Ni Made Sanca Sri Sundari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 12 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

This study aimed to determine the factors that influence the market reaction when publishing the annual financial statements. Factors that were analyzed are the sized of the board of commissioners, the board of commissioners independent, and women commissioners as a proxy for characteristic of commissioner; managerial, institutional, and public ownership as a proxy for ownership structure; and the effective tax rate (ETR) as a proxy for tax aggressiveness. This study used the companies Property, Real Estate, and Building Construction which is listed in Indonesian Stock Exchange in 2010-2013 as the sample were selected by purposive sampling and analyzed with multiple linear regressions analysis. The result of the analysis showed that the size of the board of commissioners, the board of commissioners independent, managerial ownership, institutional and public did not affect the market reaction while women commissioners and tax aggressiveness had a positive influence on market reaction.
Pengaruh Employee Stock Option Plan pada Kinerja Perusahaan dan Implikasinya pada Return Saham Ricci Nurly Trisna; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 22 No 2 (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.i02.p01

Abstract

ESOP is a program to give employee a chance to have company stock. In order to increase performance. The increasing employee performace, it’s can increasing company performance too. This study aims is for knowing the effect Employee Stock Option Plan on company performance and the implications on stock return. The total sample as much as 34 company, with method is purposive sampling. The data analysis technique be use is multiple linier regression. First hypothesis testing results is ESOP have positive effect to company performance. The second hypothesis testing results show that ESOP have positive effect to stock returns. The third hypothesis testing results show that company performance have positive effect to stock returns. The fourth hypothesis testing result show that company performance partially have significant effect to stock returns. Keywords: ESOP, Company Performace, Stock Returns
GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, LOCUS OF CONTROL, STRUKTUR AUDIT DAN KOMITMEN ORGANISASI Kadek Arya Adi Putra; Dodik Ariyanto
E-Jurnal Akuntansi Vol 14 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

The needs of the company will be auditing company event shows the importance of the role of auditors in the world economy. Internal auditor's duty refers to a series of internal checking tasks to ensure compliance with procedures and regulations. The purpose of this study was to analyze the influence of leadership style, understanding of good governance, locus of control, audit structure and organizational commitment to the performance of the internal auditors at. SIMAS MSIG Insurance Bali Province. This research was conducted in all branches of PT. SIMAS MSIG Insurance Bali Province eight branch offices located in Bali region in 2015 with the auditor makes a total of 39 people as a sample with saturated sample method. Through multiple linear regression analysis known that the style of leadership, understanding of good governance, locus of control, audit structures positive effect on the performance of the internal auditor at PT. SIMAS MSIG Insurance Bali Province. While variable organizational commitment does not affect the performance of the internal auditor at PT. SIMAS MSIG Insurance Bali Province.
Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan dan Penggunaan Sistem Online Travel Agent di Industri Perhotelan Hendry Heryangi; Dodik Ariyanto
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.p24

Abstract

Tujuan penelitian ini adalah untuk menjelaskan faktor-faktor yang mempengaruhi minat pemanfaatan dan penggunaan sistem online travel agent di industri perhotelan. Penjelasan faktor minat pemanfaatan dan penggunaan sistem online travel agent pada 19 hotel di kawasan ITDC Nusa Dua, Bali menggunakan Model Unified Theory of Acceptance and Use of technology (UTAUT). Hasil penelitian ini berdasarkan jawaban 76 karyawan yang menjadi responden. Responden ditentukan dengan metode nonprobability serta teknik sampling jenuh. Menggunakan teknik analisis regresi linier berganda. UTAUT yang diuji dalam penelitian ini disusun atas 2 variabel terikat yaitu minat pemanfaatan dan perilaku penggunaan sistem serta 4 variabel bebas yaitu ekspektasi kinerja, ekspektasi usaha, faktor sosial serta kondisi yang memfasilitasi. Hasil dari penelitian menunjukan ekspektasi kinerja, ekspektasi usaha dan faktor sosial berpengaruh positif terhadap minat pemanfaatan sistem. Kondisi yang memfasilitasi dan minat pemanfaatan sistem berpengaruh positif terhadap perilaku penggunaan sistem. Kata kunci: UTAUT, sistem online travel agent, minat pemanfaatan, perilaku penggunaan
The Influence of Information Asymmetry, Agency Cost and Institutional Ownership on Income Smoothing Km Yurika Ernawati; I Wayan Suartana
E-Jurnal Akuntansi Vol 24 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.v24.i01.p17

Abstract

Income smoothing merupakan salah satu pola dari manajemen laba. Teknik ini dilakukan oleh perusahaan yang cenderung memilih untuk meratakan laba dengan melaporkan trend pertumbuhan laba yang stabil dibandingkan perubahan laba yang drastis. Tujuan penelitian ini adalah untuk memeroleh bukti empiris pengaruh asimetri informasi, agency cost, dan kepemilikan institusional pada income smoothing. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2016. Sampel dalam penelitian ini ditentukan dengan metode non-probability sampling dengan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 138 laporan keuangan perusahaan perbankan yang terdiri dari 23 perusahaan perbankan yang terdaftar di BEI selama periode 2011-2016. Teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Berdasarkan hasil analisis, dapat disimpulkan bahwa asimetri informasi tidak berpengaruh signifikan pada income smoothing, agency cost tidak memiliki pengaruh signifikan pada income smoothing, dan kepemilikan institusional memiliki pengaruh negatif pada income smoothing. Kata Kunci: asimetri informasi, agency cost, kepemilikan institusional, dan income smoothing.
Pengaruh Motivasi dan Pengetahuan UU No.5 Tahun 2011 Pada Minat Mahasiswa Akuntansi Mengikuti PPAK Putu Ayu Bella Febryanti A; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 25 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.v25.i01.p14

Abstract

Importance of Accounting Profession Education for accounting students hence required motivation in student to interest to follow Professional Accounting Education. This study aims to obtain empirical evidence on the influence of career motivation, motivation to follow USAP, quality motivation, economic motivation, and knowledge of Law no. 5 Year 2011 on public accountants on the interest of accounting students follow Accounting Profession Education (PPAk). Research respondents are students of non-regular program of class of 2014, Faculty of Economics and Business Universitas Udayana, which is 185 students. The sample is determined using a saturated sample. The method of data collection is by survey. Data were analyzed by multiple linear regression. The result of analysis shows that the higher motivation of career, motivation to follow USAP, motivation of quality, economic motivation hence higher also interest to follow PPAk, and the higher knowledge of accounting student about Law no. 5 Year 2011 hence the higher also the interest of accounting student follow PPAk. Keywords: career motivation, motivation to follow swab, quality motivation, economic motivation, knowledge uu no. 5 about public accountant, accounting student interest follow ppak.
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KUALITAS SISTEM, KUALITAS INFORMASI, PENGGUNA AKTUAL DAN KEPUASAN PENGGUNA TERHADAP IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH DI KOTA DENPASAR Sang Ayu Nyoman Trisna Dewi, AANB Dwirandra
E-Jurnal Akuntansi Vol 4 No 1 (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 Hasil riset tentang faktor-faktor yang mempengaruhi keberhasilan penerapan sistem informasi keuangan daerah dari studi terdahulu menunjukkan hasil yang bervariasi. Ketidakseragaman hasil tersebut memotivasi perlu dilakukan studi replikasian. Tujuan riset ini adalah mengonfirmasi pengaruh variabel dukungan manajemen puncak, kualitas sistem, kualitas informasi, pengguna aktual dan kepuasan pengguna pada implementasi sistem informasi keuangan daerah. Penelitian yang dilakukan di 9 (sembilan) SKPD di Kota Denpasar menggunakan data data kuantitatif dan kualitatif yang bersumber dari data primer maupun sekunder, dikumpulkan dengan teknik purposive sampling. Data telah memenuhi uji asumsi klasik, model fit, dan dianalisis dengan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa, dukungan manajemen puncak, kualitas informasi dan kepuasan pengguna berpengaruh pada implementasi sistem informasi keuangan daerah. Kualitas sistem dan pengguna aktual secara signifikan tidak berpengaruh pada implementasi sistem informasi keuangan daerah. Untuk itu, diharapkan adanya pelatihan, pendampingan bagi pengguna, serta penyempurnaan sistem yang ada. Kata kunci: dukungan manajemen puncak, kualitas sistem, kualitas informasi, pengguna aktual, kepuasan pengguna, implementasi sistem informasi keuangan daerah 

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