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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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Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP Lyana Oka Kusumayanthi; Herkulanus Bambang Suprasto
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.p19

Abstract

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.
Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Ni Putu Ayu Indira Yuni; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 29 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.v29.i01.p09

Abstract

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on tax avoidance. The size of the company strengthens the relationship of institutional ownership with tax avoidance. Company size is not able to moderate independent commissioners with tax avoidance. Company size weakens profitability relations with tax avoidance. Keywords : Tax avoidance; corporate governance; profitability; and company size.
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS DAN REPUTASI AUDITOR TERHADAP FEE AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI BALI Maria V. Jemada P D’yan Yaniartha S.
E-Jurnal Akuntansi Vol 3 No 3 (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 berjudul Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas dan Reputasi Auditor terhadap Fee Audit (Penelitian ini dilakukan pada Kantor Akuntan Publik yang berdomisili di Bali). Tujuan penelitian ini adalah untuk mengetahui pengaruh tekanan anggaran waktu, kompleksitas tugas dan reputasi auditor terhadap fee audit. Besarnya fee audit yang ditetapkan oleh kantor akuntan publik merupakan salah satu obyek yang menarik untuk diteliti. Hal ini disebabkan kebijakan penentuan fee audit oleh kantor akuntan publik menjadi salah satu aspek dalam hal dilakukannya review mutu terhadap kantor akuntan publik tersebut. Besar kecilnya fee audit dipengaruhi oleh beberapa faktor antara lain tekanan anggaran waktu, kompleksitas tugas, dan reputasi auditor. Penelitian ini merupakan penelitian survei dengan responden auditor. Responden dalam penelitian ini adalah auditor pada KAP di Bali yang telah terdaftar dalam Direktori Ikatan Akuntan Publik Indonesia. Populasi dalam penelitian ini berjumlah 71 orang dengan pengambilan sampel dengan menggunakan purposive sampling dan sampel terkumpul sebanyak 65 orang. Metode analisis data dengan menggunakan uji regresi linear berganda. Hasil penelitian menunjukkan bahwa tekanan anggaran waktu, kompleksitas tugas dan reputasi auditor berpengaruh secara positif dan signifikan terhadap fee audit. Kata Kunci : fee audit, kompleksitas tugas, tekanan anggaran waktu, reputasi auditor
PENGARUH INDEPENDENSI DEWAN KOMISARIS, FUNGSI INTERNAL AUDIT, DAN PRAKTIK MANAJEMEN LABA TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Chintya Paramitha Septyarini Putri; I Made Karya Utama
E-Jurnal Akuntansi Vol 6 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

ABSTRAK Perusahaan menggunakan jasa akuntan publik untuk melakukan penilaian terhadap informasi yang disajikan oleh manajemen. Dasar penetapan fee audit ditentukan dari kekuatan tawar-menawar di antara auditor dan klien. Independensi dewan komisaris, fungsi internal audit, serta praktik manajemen laba merupakan beberapa faktor yang mempengaruhi fee audit. Penelitian ini bertujuan untuk mengetahui pengaruh independensi dewan komisaris, fungsi internal audit, dan praktik manajemen laba pada fee audit di  perusahaan  manufaktur. Metode yang digunakan dalam penelitian ini adalah purposive sampling, sehingga populasi yang didapat dalam penelitian ini adalah 120 perusahaan. Jumlah sampel yang diperoleh sebanyak 18 perusahaan dan analisis data yang digunakan adalah regresi linier berganda dengan alat uji t. Penelitian ini menggunakan ukuran perusahaan sebagai variabel kontrol. Hasil analisis data menunjukkan bahwa independensi dewan komisaris dan manajemen laba tidak mempengaruhi besar kecilnya fee audit sedangkan fungsi internal audit berpengaruh positif terhadap penentuan fee audit di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kata kunci: komisaris independen, internal audit, manajemen laba, auditor, fee audit
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN PUBLIK MENERAPKAN ATURAN BOARD GOVERNANCE DI INDONESIA Ni Putu Indah Budasari; Putu Agus Ardiana
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

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh tendensi income smoothing, kepemilikan publik, ukuran perusahaan dan usiago public terhadap kepatuhan perusahaan publik menerapkan aturan board governance di Indonesia. Penelitian ini menggunakan sampel sebanyak 300 perusahaan dengan jumlah 1.500 observasi yang terdaftar di Bursa Efek Indonesia periode tahun 2008-2012. Alat analisis menggunakan analisis regresi logit dengan menggunakan program SPSS.Berdasarkan hasil analisis diketahui bahwa tendensi income smoothing berhubungan negatif dengan kepatuhan emiten dalam menerapkan aturan board governance, kepemilikan saham perusahaan oleh publik berhubungan positif dengan kepatuhan emiten dalam menerapkan aturan board governance, ukuran perusahaan berhubungan positif dengan kepatuhan emiten dalam menerapkan aturan board governance, usia go public berhubungan non-linear (parabolik) dengan kecenderungan negatif dengan kepatuhan emiten dalam menerapkan aturan board governance. Kata Kunci: Board governance, tendensi income smoothing, kepemilikan publik, ukuran perusahaan, umur
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY I Nyoman Sutapa Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 2 No 3 (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

Audit delay adalah rentang waktu yang dibutuhkan oleh auditor untuk mengaudit laporan keuangan dari tahun fiskal perusahaan sampai tanggal laporan auditan. keterlambatan laporan akuntan publik yang berupa opini auditor membuat investor menunda keputusannya untuk berinvestasi. Peraturan BAPEPAM juga mengharuskan perusahaan yang go publik untuk mempublikasikan laporan keuangan tahunan dan laporan audit indepeden kepada BAPEPAM selambat-lambatnya 90 hari setelah tanggal laporan tahunan perusahaan. Berdasarkan pernyataan tersebut peneliti bertujuan untuk meneliti tantang pengaruh faktor internal dan eksternal perusahaan terhadap audit delay pada perusahaan high profile yang terdaftar di Bursa Efek Indonesia (BEI) periode 2008-2011. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan diperoleh sampel 17 perusahaan. Data yang dipakai adalah data sekunder dengan metode pengumpulan data berupa dokumen. Untuk membuktikan hipotesis maka dilakukan pengujian regresi liniear berganda yang diawali uji asumsi klasik. Kata kunci: Audit delay, ukuran perusahaan, reputasi KAP, high profile
Financial Performance in Predicting Stock Return: Study on Non-Financial Companies Listed on IDX Nor Rahma Rizka
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p12

Abstract

Accounting and financial information are usually given to investors to help predicting the stock returns because the data has the value and historical. This study aims to examine how the ability of financial performance that represent leverage consisting of debt to asset ratio (DAR), debt to equity ratio (DER), and profitability including return on asset (ROA), return on equity (ROE), and net profit margin (NPM) in predicting stock returns. The research applies a final sample of 163 companies of non-financial sector registered in IDX in 2015-2019. This research applies analysis of multiple linear regression. The study results prove that DAR, ROE, NPM have no significant influence toward the stock returns. DER and ROA give such a significant and also negative influence on stock returns. These results mean that investors can consider DER and ROA in predicting stock returns as signals from accounting and financial data. Keyword: Debt to Asset Ratio, Debt to Equity Ratio; Return on Asset; Return on Equity; Net Profit Margin; Stock Return
PENGARUH DANA PIHAK KETIGA, KECUKUPAN MODAL, RISIKO KREDIT DAN SUKU BUNGA KREDIT TERHADAP PROFITABILITAS BANK BUMN TAHUN 2010-2012 Made Ria Anggreni; Made Sadha Suardhika
E-Jurnal Akuntansi Vol 9 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

Bank to conduct operations has the main objective, namely to achieve a maximum level of profitability. Profitability is the ability of banks to generate profit with effectively and efficiently. The purpose of this study was to determine the effect of third -party funds, capital adequacy is measured by Capital Adequacy Ratio (CAR), credit risk is measured by non-performing loans (NPL), loan interest rates to the profitability of the state-owned banks in Indonesia . This study used a sample that is saturated with all members of the population sabagai taking samples. The data is monthly data obtained from published financial statements of state banks in accordance for three years ie 2010-2012. The data analysis technique used is multiple linear regression analysis techniques. The results showed variable CAR deposits and a positive influence, while the NPL and Interest Rates negative effect on profitability (ROA).
Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa Erfan Agusfiandifutra; Akram Akram; Endar Pituringsih
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p17

Abstract

The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability. Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability
PENGARUH PERPUTARAN KAS, PERPUTARAN KREDIT DAN EFEKTIVITAS BADAN PENGAWAS PADA RENTABILITAS I Wayan Wahyudi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 11 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

LPD is a microfinance non-bank on Pakraman in Bali. Management of assets LPD can be seen in ability to organize of cash turnover, turnover credit and effectiveness of regulatory body can contribute to the profitability. The purpose of this study to determine the effect of cash turnover, turnover of credit, and effectiveness of the regulatory body for economic profitability LPD. This study using 102 samples, with a purposive sampling method. The data analysis technique used is multiple linear regression with first tested the classical assumption of, normality test, autocorrelation test, multikolinieratias test, and heteroscedasticity test. Based on the results of multiple regression analysis, it is known that the results showed level of cash turnover, turnover of credit, and the effectiveness of regulatory body partially significant effect on economic profitability LPD in Denpasar City.

Page 221 of 333 | Total Record : 3329

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