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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
 18   19   20   21   22 
Pengaruh Sosialisasi, Kualitas Pelayanan, Sanksi dan Biaya Kepatuhan Pada Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Komang Ayu Puspita Dewi; I Ketut Jati
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.p01

Abstract

Tax compliance is a situation where in accordance with the applicable law must meet the obligations of taxpayers and taxation rights. This research has the goal to test and obtain proof of whether socialization, quality of service, tax penalties, and compliance costs have an impact on the level of tax compliance vehicles. The study was conducted at the Joint Office SAMSAT Klungkung. method Accidental sampling is a method which is used to determine the sample that will be used by the sample size was calculated based on the Slovin formula. Data was collected by interview and disseminate questionnaire to 100 respondents. Multiple Linear Regression analysis is a technique used in this study. This study gives the results of socialization variables, quality of service, and tax penalties have a positive and significant impact on taxpayer compliance motor vehicle, but the variable cost of compliance has a negative effect on the rate of motor vehicle tax compliance. Keywords: Socialization Taxation, Quality of Service, Tax Penalties, Compliance Costs, Compliance Taxpayer
KEMAMPUAN LABA, ARUS KAS OPERASI DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Rai Dwi Andayani; Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 10 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 was conducted to determine the level of ability of current operating cash flow, current earnings, current earnings plus depreciation, and operating working capital in predicting future cash flows depan. Sampel were 120 companis in 2011-2013, using purposive sampling method and non-participant observation. Multiple linear regression was used in this research. Results of statistical t test showed that the operating cash flow has a significant capability, while variable earnings, earnings plus depreciation and operating working capital does not have the ability to predict future cash flows.  
Pengaruh Kualitas Pelaporan Keuangan Dan Sustainability Reporting Pada Efisiensi Investasi Ni Putu Lisna Vitriani; I. G. A. N. Budiasih
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.p08

Abstract

The purpose of this study is to obtain empirical evidence regarding the effec of financial reporting quality and Sustainability Reporting on investment efficiency. This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used in this study was a purposive sampling. The samples taken were 16 companies with a total sample observation of 48 in 3 years. The data analysis technique used is Multiple Linear Regression. Based on the results of the study it is known that the higher the financial reporting quality of a company, the higher the level of efficiency of the company's investment and it is known that Sustainability Reporting has no effect on the efficiency of the company's investment. The results of this study are the practice of stakeholder theory and agency theory carried out by the company to maintain the long-term operational sustainability of the company. Keywords: Financial reporting quality, Sustainability Reporting, investment efficiency.
Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi Kadek Budi Suryanata; Hermanto Hermanto; Endar Pituringsih
E-Jurnal Akuntansi Vol 28 No 3 (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.i03.p28

Abstract

The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm. Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.
Reaksi Pasar Modal Atas Kenaikan The Federal Funds Rate Pada Tanggal 26 September 2018 Anak Agung Gede Agung Indrayuda; I Made Sukartha
E-Jurnal Akuntansi Vol 29 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.v29.i02.p27

Abstract

In the modern economic system, the role of the capital market is very important as a place where emiten and investors meet. Internal information and external information are needed by investors as a basis for consideration in investment decision making. By looking at the presence or absence of average abnormal returns and average trading volume activity around the event period, this study aims to examine the market reaction to the Federal Funds Rate increase on September 26, 2018. LQ45 is a stock index used as a sample in this study using a purposive sampling technique as a method in sample selection. This study uses one sample t-test, paired sample t-test, and Wilcoxon signed rank test as data analysis techniques. The finding of the significance of average trading volume activity around the event period indicates that the market reacted to the FFR increase on September 26, 2018. However, the results of the study showed no significance of average abnormal return around the event period. Keywords: event study, abnormal return, trading volume activity. Keywords : Event Study; Abnormal Return; Trading Volume Activity.
PENILAIAN KINERJA PT. BPR LUHUR DAMAI DENGAN PENDEKATAN BALANCED SCORECARD I Gusti Agung Dhenina Sari
E-Jurnal Akuntansi Vol 3 No 2 (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 Penelitian ini mengangkat permasalahan tentang penilaian kinerja PT. BPR Luhur Damai dengan menggunakan 4  perspektif BSC. Penilaian aspek keuangan dilakukan selama periode tahun 2008–2012, sedangkan aspek non keuangan didasarkan pada penilaian karyawan sebanyak 73 orang terhadap kepuasan karyawan dan penilaian pelanggan sebanyak 100 orang terhadap kepuasan  nasabah. Hasil analisis berdasarkan empat perspektif memiliki keragaman. Perspektif keuangan menunjukkan bahwa Non Performing loan diinterpretasikan berada dalam kondisi baik, Loan to Deposit Ratio diinterpretasikan berada dalam kondisi tidak baik, Profit Margin cenderung meningkat, Return on Asset dalam kondisi sangat baik, Beban Operasional berada dalam kondisi baik. Perspektif pelanggan menunjukkan rasio pertumbuhan pelanggan sepanjang tahun 2008–2012 stabil dan tingkat kepuasan pelanggan menunjukkan nilai yang sangat puas. Perspektif bisnis internal menunjukkan bahwa perspektif proses bisnis internal dari tahun 2008-2012 adalah efisien. Perspektif pembelajaran dan pertumbuhan menunjukkan retensi karyawan sepanjang tahun 2008–2012 relatif menurun dan tingkat kepuasan karyawan menunjukkan nilai yang sangat puas. Kata kunci: Balanced Scorecard, Perspektif Keuangan, perspektif Pelanggan, Perspektif Proses Bisnis Internal Perspektif Pembalajaran dan Pertumbuhan, Kinerja
Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack Putu Ayu Pramesti; I Ketut Sujana
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p13

Abstract

This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack. Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.
PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO PADA PENYALURAN KREDIT DENGAN NON PERFORMING LOAN SEBAGAI VARIABEL PEMODERASI Ni Wayan Ganggarani; I G A N Budiasih
E-Jurnal Akuntansi Vol 6 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 meneliti mengenai pengaruh Capital Adequacy Ratio dan Loan to Deposit Ratio pada Penyaluran Kredit dengan Non Performing Loan sebagai variabel pemoderasi. Penelitian ini dilakukan pada bank-bank yang terdaftar di Bursa Efek Indonesia periode 2010-2012. Penelitian ini menggunakan Moderated Regression Analysis sebagai teknik analisis datanya. Hasil penelitian ini menunjukkan bahwa secara parsial Loan to Deposit Ratio berpengaruh positif pada penyaluran kredit serta Capital Adequacy Ratio dan Non Performing Loan tidak berpengaruh pada penyaluran kredit. Penelitian ini memperoleh hasil bahwa Non Performing Loan tidak mampu memoderasi pengaruh antara Capital Adequacy Ratio pada penyaluran kredit dan Non Performing Loan tidak mampu memoderasi pengaruh antara Loan to Deposit Ratio pada penyaluran kredit. Kata kunci:  Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan, dan Penyaluran Kredit
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA MANAJEMEN LABA A.A Intan Puspita Sari; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 8 No 1 (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

Implementation of Good Corporate Governance ( GCG ) has become a necessity for any company to achieve harmony between the interests of managers and stakeholders in achieving the main objectives of the company. GCG plays an important role as a mechanism for oversight of all operational activities of the company, so the application of good corporate governance is expected to reduce earnings management behavior that is opportunistic. Empirically testing purpose of this study was to examine the effect of corporate governance mechanisms consisting of kempemilikan managerial, institutional ownership, the proportion of independent board, board size and audit committee on earnings management. This study used the Modified Jones model to calculate discretionary accruals becomes a proxy of earnings management. The sample in this study is a manufacturing company that is listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling method. Multiple linear regression analysis was used as an analytical technique in this study. Based on the discussion of the results of the study prove that managerial ownership, the proportion of independent board and audit committee negatively affect earnings management. However, two other corporate governance mechanisms, namely institutional ownership and board size no proven effect on earnings management.
PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PENYALURAN KREDIT BANK BUMN DI INDONESIA PERIODE 2006-2010 Kadek Ari Sulistya Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 2 No 2 (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

ABSTRAKPembangunan ekonomi suatu negara dipengaruhi secara langsung oleh perkembangan dinamis dan kontribusi nyata dari sektor perbankan. Ketika sektor perbankan terpuruk, perekonomian nasional juga ikut terpuruk. Akibat krisis global tersebut mengakibatkan penurunan penyaluran kredit perbankan. Sampel dalam penelitian ini adalah Bank BUMN yang masih beroperasi pada periode 2006-2010 yaitu berjumlah empat (4) bank. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil pengujian secara serempak menunjukkan bahwa dana pihak ketiga, capital adequacy ratio, dan suku bunga SBI berpengaruh secara signifikan terhadap penyaluran kredit Bank BUMN di Indonesia pada periode 2006-2010 dengan nilai Adj. R Square sebesar 91,5%. Secara parsial, variabel dana pihak ketiga(X1) berpengaruh positif dan signifikan terhadap penyaluran kredit, sedangkan Capital Adequacy Ratio (X2) dan suku bunga SBI(X3) berpengaruh negatif dan signifikan terhadap penyaluran kredit.Kata Kunci: dana pihak ketiga, Capital Adequacy Ratio, suku bunga SBI, penyaluran kredi, bank-bank pemerintahABSTRACT

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