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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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Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor? Faradiba Alivia Rahma; Muhammad Harris Maulana; Matheus Fanu Ahoinai; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p05

Abstract

The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a positive effect on tax compliance. Meanwhile, money ethics has no influence on tax compliance. In addition, it was found that morality is able to moderate taxpayer awareness in a negative direction. However, morality is not able to moderate tax literacy and money ethics towards compliance in paying motor vehicle taxes. Keywords: Tax Compliance; Tax Awareness; Tax Literacy; Money Ethic; Morality.
Pengaruh Penerapan e-SPT PPh Pasal 21 Pada Efisiensi Pemrosesan Data Perpajakan Bagi Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Denpasar dwijana asriningsih; Naniek Noviari
E-Jurnal Akuntansi Vol 8 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

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Abstract

Tax has a very important role , because it is a major source of revenue for the state to fund government spending and development. To improve the quality of tax service to taxpayers and increase the amount of tax revenue innovations were developed, one of which is to develop an electronic reporting of tax payable using SPT (e-SPT). One of the SPT must be reported using e-tax return is e-SPT Income Tax Article 21. The purpose of this study was to determine the effect of e-SPT application of Article 21 Income tax on data processing efficiency of tax for corporate taxpayers registered at Denpasar Tax Office Associate. Respondents of this study were 85 registered corporate taxpayers in Denpasar Tax Office Associate and located in Denpasar area with simple random sampling method. Data was collected through questionnaires and interviews. The analysis technique used is simple linear regression analysis. Based on the results of the analysis found that the implementation of  e-SPT PPh 21 affects the efficiency of data processing for the taxation of corporate taxpayers registered at Denpasar Tax Office Associate.
Desentralisasi dan Ketidakpastian Lingkungan sebagai Pemoderasi Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Ida Ayu Gede Weda Satya Bawanti; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p02

Abstract

The research aims to obtain empirical facts regarding the role of decentralization and uncertainty as a moderator of the relationship between the management accounting system (SAM) and managerial performance. The research location is at the BPD Bali sub-branch office. The method of determining the sample in this study was purposive sampling and obtained 74 heads of business and operational sections who were selected to be sampled with the criteria for a minimum of one year's position. Hypothesis testing uses MRA or moderated regression analysis. The results showed that management accounting systems (MAS) did not affect managerial performance, decentralization and environmental uncertainty acted as moderators and did not moderate the effect of MAS on managerial performance. Keywords: Managerial Performance; MAS; Decentralization; Environmental Uncertainty
PENGARUH SIKAP SKEPTISME, PENGALAMAN AUDIT, KOMPETENSI, DAN INDEPENDENSI AUDITOR PADA KUALITAS AUDIT Ni Putu Piorina Fortuna Sari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 11 No 2 (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 research was conducted to determine the quality of the BPK audit Bali Provincial Legislative measured through attitude of skepticism, audit experience, competence and independence of an auditor. Audit quality is the ability of an auditor to obtain and evaluate audit evidence to find whether there is a discrepancy with the financial statement presentation standards. This research was conducted at the Supreme Audit Board of the Republic of Indonesia Bali Provincial Representative. The number of samples examined as many as 36 people auditor, with saturated sample method that can serve all the population sample. Data collected through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis concluded that the skepticism attitude, competence, and independence have positive effect and significant, while the audit experience has no effect on audit quality.
Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International I Made Surya Widhi Wibawa; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p14

Abstract

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.
Komitmen Organisasi dan Prosocial Behavior Sebagai Pemoderasi Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa Dewa Made Ananta Satria Wibawa; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p02

Abstract

This study aims to examine organizational commitment and prosocial behavior as a moderator of the influence of apparatus competence on the accountability of village fund management in Tabanan Regency. The data source is primary data collected through questionnaires distributed in 133 villages in Tabanan Regency. The sampling method used was cluster random sampling with the village head, village secretary, and village treasurer as respondents, totaling 108 people. The data analysis used in this research is Path Analysis (SEM-PLS). This study found that the competence of the apparatus had a positive and significant effect on the accountability of village fund management. The results of the moderating effect test, this study found that organizational commitment was able to strengthen the influence of apparatus competence on the accountability of village fund management received and prosocial behavior was able to strengthen the influence of apparatus competence on the accountability of village fund management received. Keywords: Commitment; Prosocial Behavior; Competence; Accountability.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RENTANG WAKTU PUBLIKASI LAPORAN KEUANGAN AUDITAN I Gede Kurniawan Wijaya; Made Gede Wirakusuma
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

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Abstract

The problem formulated in this study is whether the size of the company, the audit opinion and the audit committee impact on timescales publication audited financial statements. The purpose of this study was to determine the effect of firm size, audit opinion and the audit committee impact on timescales publication audited financial statements. The population used in this study are all manufacturing companies listed on the Stock Exchange period 2009-2014. By using purposive sampling in the selection of the sample, obtained a total of 18 companies were selected as sample, so that the total number of samples with 6-year study period was 108 samples. Tests in this study using multiple regression analysis. Hypothesis testing results show that the size of the company's significant negative effect on the financial publication time span. While the audit opinion and the audit committee have no effect on the time span financial publications. In addition, the size of the company, the audit opinion and the audit committee simultaneously affect the span of the publication of the audited financial statements.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN INFORMASI ASIMETRI PADA SENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI SEBAGAI PEMODERASI Ni Komang Anik Wahyuni Antari; I Made Sukartha
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.p03

Abstract

The purpose of this study was to determine the effect of budgetary participation and budgetary slack information asymmetry in the organizational culture as a moderating variable. The sample used in this study is a Credit Unions in Gianyar regency. The sample is determined by purposive sampling techniques in order to obtain 31 samples. Data were collected through a questionnaire survey method with the instrument. The data analysis technique used is multiple linear regression analysis techniques and the absolute value of the difference. Based on the results of analysis show that budget participation has a positive effect on budgetary slack. Information asymmetry positive effect on budgetary slack. Interaction between budget participation with the organization's culture can not afford to weaken the positive effect of budget participation on budgetary slack. Interaction of information asymmetry with organizational culture can weaken the positive effects of information asymmetry on budgetary slack.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance Ni Ketut Rai Riskatari; I Ketut Jati
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p07

Abstract

Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple linear regression analysis. The hypothesis testing method uses a significance level of 5 percent. Based on the results of the study indicate that the profitability variable has a negative effect on tax avoidance, leverage variable has a positive effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance; Profitability; Leverage; Firm Size.
Pengaruh Kebijakan Dividen terhadap Laba di Masa Depan I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 30 No 9 (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.i09.p20

Abstract

This study uses Lintner's (1956) dividend policy estimation model to examine the effect of earnings and earnings. Leverage on dividend policies. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. Sampling was carried out by purposive sampling technique, which then took 52 sample companies with 139 observations for the first stage analysis and 46 sample companies with 79 observations. for analysis at the second stage. This study fulfills the classical assumption test which is required as a condition for conducting multiple linear regression analysis. The results of the analysis show that dividend policy has no positive effect on future earnings.This study uses Lintner's (1956) dividend policy estimation model to examine the effect of earnings and earnings. Leverage on dividend policies. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. Sampling was carried out by purposive sampling technique, which then took 52 sample companies with 139 observations for the first stage analysis and 46 sample companies with 79 observations. for analysis at the second stage. This study fulfills the classical assumption test which is required as a condition for conducting multiple linear regression analysis. The results of the analysis show that dividend policy has no positive effect on future earnings. Keywords: Estimation Model; Dividend Policy; Profit; Leverage; Future Profits.

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