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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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KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH REPUTASI AUDITOR DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG Komang Mariani; Made Yenni Latrini
E-Jurnal Akuntansi Vol 16 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

This study aimed to examine the effect of auditor’s reputation, tenure audit, the audit committee, the interaction between the audit committee and the auditor's reputation as well as the interaction between the audit committee and audit tenure on audit report lag. Samples are 65 companies manufacturing in Indonesia Stock Exchange (BEI) 2012-2014 by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that (1) auditor’s reputation negatively affect audit report lag, (2) tenure audit positive effect on audit report lag, (3) the audit committee does not affect the audit report lag, (4) the audit committee weaken the influence of auditor’s reputation on audit report lag, and (5) the audit committee weaken the influence of audit tenure on audit report lag
Pengaruh Ukuran Perusahaan, Reputasi Auditor dan Struktur Kepemilikan Terhadap Praktik Perataan Laba Ni Putu Dian Arsita Yanti; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 17 No 2 (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 reseacrh is to obtain an empirical evidence from effect of firm size, auditor reputation, managerial ownership and public ownership to income smoothing practice. This reseach was carried out manufacture company that listed in Indonesian Stock Exchange in period of year 2011-2014. This reseach used purposive sampling to collect the samples. Number of the sample used as many as 21 companies with 84 observation samples. The hypothesis tested using the Logistic Regressios Analysis. Based on Logistic Regression Analysis result, firm size, managerial ownership, and public ownership did not effect to income smoothing practice. Meanwhile the Auditor Reputation have a significant effect to income smoothing practice.
PENGARUH KINERJA KEUANGAN, DANA ALOKASI UMUM DAN SILPA PADA ALOKASI BELANJA MODAL Ade Imron Rosadi; I Dewa Gede Dharma Suputra
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

The purpose of this study to examine the effect of financial performance, general allocation fund, and SiLPA of the budget over the allocation of the capital expenditure budget in district/cities in the province of Bali in 2010-2014. The sampling method used was saturated sampling technique. The sample in this study the Budget Realization Report number 45 districts/cities that covering 8 districts and 1 city in the study period 2010-2014. Data analysis method used is multiple linear regression analysis method. Based on the analysis found that across the independent variables affect the dependent variable. Financial performance in the form of the ratio of local independence significant and negative effect on capital expenditure for the district/city of Bali Province, the general allocation fund significant and positive effect on capital expenditure for the district/city of Bali province, and SiLPA significant and positive impact on the capital expenditure for the district/city of Bali Province.
Pengaruh Ukuran Kantor Akuntan Publik , Auditor Switching dan Audit tenure Pada Kualitas Audit Perusahaan Perbankan yang Terdaftar di BEI Eko Kurnia Muliawan; I Ketut Sujana
E-Jurnal Akuntansi Vol 21 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

Akuntan publik memiliki kewajiban untuk menjaga dan meningkatkan kualitas auditnya agar terciptanya kepercayaan publik terhadap keakuratan dan validitas laporan keuangan auditan yang diterbitkan oleh auditor. Kualitas audit digunakan untuk meningkatkan kredibilitas laporan keuangan pengguna informasi akuntansi sehingga dapat mengurangi risiko informasi yang tidak kredibel dalam laporan keuangan bagi para pengguna laporan keuangan. Berdasarkan sudut pandang auditor, audit dinyatakan berkualitas jika auditor memerhatikan standar umum audit yang tercantum dalam pernyataan standar auditing meliputi mutu profesional (profesional qualities) auditor independen, pertimbangan (judgement) yang digunakan dalam pelaksanaan audit serta penyusunan laporan keuangan auditan. Beberapa hal yang memengaruhi kualitas audit adalah ukuran KAP, auditor switchingdan audit tenure. Tujuan dari penelitian ini adalah untuk mengetahui dan membuktikan secara empiris pengaruh dari ukuran KAP pada kualitas audit, auditor switching pada kualitas audit, serta audit tenure pada kualitas audit. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di BEI dengan tahun pengamatan 2011-2015. Jumlah sampel dalam penelitian ini sebanyak 30 perusahaan perbankan. Data dalam penelitian ini merupakan data sekunder berupa laporan keuangan perusahaan yang diperoleh dengan metode observasi non partisipan. Teknik analisis yang digunakan adalah regresi logistik. Berdasarkan hasil analisis yang telah dilakukan, ditemukan hasil bahwa ukuran KAP berpengaruh positif pada kualitas audit, sedangkan auditor switching dan audit tenure tidak berpengaruh pada kualitas audit. Kata Kunci: kualitas audit, ukuran KAP, auditor switching, audit tenure
Elasticity Measurement Of Local Taxes And Charges In Forecast Of Own-Source Revenue (PAD) Of Provincial Government In Indonesia Muhammad Yamin Noch; Victor Pattiasina; Hafidz Arif Purwanto
E-Jurnal Akuntansi Vol 22 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.v22.i01.p13

Abstract

This research aims to measure the elasticity of local taxes and charges in the framework of Own-Source Revenue (PAD) forecasting of Provincial Government in Indonesia. By using Fully Modified Least Square (FMOLS) method, the result shows that long-term elasticity or local taxes growth of 0.865 is still under GRDP growth, in accordance with the growth of charges of 0.756 shows the same result. While short-term elasticity or local taxes stability of 0.568 gives an overview of local taxes that is not sensitive to changes in GRDP, while the stability of charges of 2.704 shows the result is sensitive to changes in GRDP, however the value of stability is not supported sufficient significance so that the sensitivity factor of PAD is influenced by factor in beyond that. Forecasting result using the model in 2013, both local taxes and charges show better result than actual forecasting shown with smaller Revenue Forecast Error (RFE) value. Keywords: local taxes, local charges, FMOLS, RFE
Good Corporate Governance Memoderasi Pengaruh Leverage Terhadap Manajemen Laba Luh Nopia Yudiastuti; I Wayan Pradnyantha Wirasedana
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.p06

Abstract

Laba merupakan bagian dari laporan keuangan yang dapat menjadi sasaran rekayasa manajemen untuk memaksimumkan kepentingan pribadinya. Perbaikan pengelolaan di dalam perusahaan diperlukan untuk menekan tindak kecurangan yang dilakukan oleh manajemen tersebut, salah satunya dengan menerapkan konsep Good Corporate Governance (GCG) dalam perusahaan. Tujuan dari penelitian untuk mendapatkan bukti secara empiris mengenai pengaruh leverage pada manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Penelitian dilakukan pada perusahaan go publik non keuangan yang terdaftar dalam penilaian Corporate Governance Perception Index (CGPI) tahun 2011-2015. Teknik Analisis data yang digunakan yaitu uji Moderated Regression Analysis. Hasil penelitian, diketahui bahwa leverage tidak berpengaruh pada manajemen laba. Penelitian juga menemukan bahwa GCG tidak mampu memoderasi pengaruh leverage terhadap manajemen laba. kata kunci: manajemen laba, leverage, good corporate governance
Pengaruh Kompetensi Karyawan dan Teknologi Informasi pada Kualitas Laporan Keuangan LPD Dengan Pendidikan Sebagai Pemoderasi A.A. Sg. Istri Pradnya Paramitha; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 26 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.v26.i01.p25

Abstract

This study aims to determine the effect of employee competence and information technology on the quality of LPD financial reports with education as a moderator. The data analysis technique used is MRA with Absolute Difference Test. The results of this study indicate that employee competence and information technology have a positive effect on the quality of financial statements. Education is not able to moderate the influence of employee competence on the quality of financial statements, but is able to moderate and strengthen the influence of information technology on the quality of financial statements. The results of this study are expected to be able to provide additional information to the parties - parties directly related to preparing financial statements to carry out their duties properly so that they will be able to produce quality financial reports. Keywords: financial report quality, employee competency, information technology, and education
Etika Auditor Sebagai Pemoderasi Pengaruh Kompetensi dan Tekanan Anggaran Waktu Terhadap Kualitas Audit Fabian Gea; Ni Luh Sari Widhiyani
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.p12

Abstract

Pengguna laporan keuangan terutama pemegang saham akan mengambil keputusan berdasarkan pada laporan yang telah disahkan oleh auditor. Hal ini menjelaskan peranan penting auditor dalam menjamin tingginya kualitas laporan keuangan suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh etika auditor sebagai pemoderasi pengaruh kompetensi dan tekanan anggaran waktu pada kualitas audit di Provinsi Bali. Metode pengumpulan data menggunakan kuesioner yang disebarkan langsung kepada auditor yang bekerja di Kantor Akuntan Publik di Bali. Populasi dalam penelitian ini adalah seluruh auditor yang berkerja pada KAP di Provinsi Bali dengan jumlah auditor sebanyak 43 auditor dengan metode sampling jenuh, sedangkan teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan analisis dan pengujian hipotesis, maka didapat kesimpulan bahwa (1) kompetensi berpengaruh positif pada kualitas audit, (2) tekanan anggaran waktu berpengaruh negatif pada kualitas audit, (3) etika auditor memperkuat hubungan kompetensi pada kualitas audit, (4) etika auditor memperlemah hubungantekanan anggaran waktu pada kualitas audit. Kata kunci: kualitas audit, etika auditor, kompetensi, tekanan anggaran waktu.
Reaksi Pasar Atas Right Issue Jacqueline Immanuele Firstiany; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 27 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.v27.i01.p11

Abstract

Right issue is one of corporate actions that can affect the number and price of shares in the market. The information content from the announcement of the rights issue becomes important, because it can make the market react to the announcement. This study aims to examine the information content of the announcement of the rights issue at the Indonesia Stock Exchange with a research period of 10 years, from 2008 to 2017. Testing the information content of an event such as the announcement of the rights issue generally uses event study. The event window used in this study is 5 days using market-adjusted model in calculating abnormal returns. The sample of this study is 146 companies which were determined by purposive sampling method. Different from those hypothesized, the results of the one sample t-test indicates that the market does not react to the announcement of rights issue. Keywords: Right issue, market reaction, event study, market-adjusted model, abnormal return
Pengaruh Volume Perdagangan Saham, Volatilitas Laba, Dividend Yield, dan Ukuran Perusahaan Pada Volatilitas Harga Saham Ni Wayan Sekar Andiani; Gayatri Gayatri
E-Jurnal Akuntansi Vol 24 No 3 (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.i03.p19

Abstract

This study aims to obtain empirical evidence on the effect of stock trading volume, earning volatility, dividend yield, and firm size on stock price volatility. This research was conducted on companies listed in index LQ 45 in Indonesia Stock Exchange 2012 until 2016. This research took the population of 45 companies with the number of samples of 21 companies selected through purposive sampling, so the number of samples observation for 5 years to 105 companies. The analysis technique in this research is multiple linear regression analysis. Based on the analysis results found that the stock trading volume does not affect the stock price volatility. Earning volatility has a negative effect on stock price volatility. This shows the higher volatility of profits owned by the company tends to reduce the interest of investors to invest or can reduce the volatility of stock prices. Dividend yield has a positive effect on stock price volatility. Which means that the higher dividend rate can affect the high investor interest to invest in the capital market, causing a stock price reaction. The firm size has a negative affects on stock price volatility. This proves the greater the size of the company indicates a stable corporate condition and able to reduce the volatility of stock prices. Keywords: Stock Trading Volume, Earning Volatility, Dividend Yield, Firm Size, Stock Price Volatility.

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