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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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PAD, Dana Perimbangan, Belanja Modal, SILPA dan Kinerja Keuangan Pemerintah Daerah di Jawa Timur Dwi Ratnasari; Dianita Meirini
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.p06

Abstract

The purpose of the study was to examine the effect of local revenue, balancing funds, capital expenditures and SILPA on the financial performance of local governments as proxied through financial ratios in the form of efficiency ratios. A quantitative approach is used as an approach in this study. Saturated sample for sampling technique. The data analysis technique in this study was a panel data regression test. Based on the results of the T-test, financial performance cannot be affected by local revenue but financial performance can be significantly affected negatively by balancing funds and SILPA, and financial performance can be significantly affected positively by capital expenditures. Keywords: PAD; Balancing Fund; Capital Expenditures; SILPA; Local Government Financial Performance.
PENEKANAN ANGGARAN SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN DAN ASIMETRI INFORMASI PADA SENJANGAN ANGGARAN Ni Made Lamita Sari; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 19 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

This research aims to determine the of budget emphasis moderating effect of budgetary participation and information asymmetry on budgetary slack. Research is located in community bank or Bank Perkreditan Rakyat (BPR) Gianyar regency. The sample was selected by using purposive sampling which a sample of 19 BPR with 86 respondents. Data testing regression moderating analysis (MRA). The analysis showed that the budget emphasis not as a moderating the effect of budgetary participation on the budgetary slack in BPR Gianyar. Meanwhile, the budget emphasis to be a moderating the effect of information asymmetry on budgetary slack. Hypothesis testing results showed that the higher the information asymmetry leads to higher budgetary slack, especially when budget emphasis high.
Persepsi Mahasiswa Akuntansi Reguler dan Non Reguler Universitas Udayana Terhadap Minat Mengikuti Pendidikan Profesi Akuntansi Ida Ayu Riana Puspita Dewi; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 25 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.v25.i03.p23

Abstract

Accounting Profession Education is an advanced education in the field of accounting profession. This study aims to find out the perception of Udayana University's regular and irregular accounting students to follow Accounting Profession Education as measured by career motivation, quality motivation, social motivation, and education cost. Determination of sample using non probability sampling method with purposive sampling technique. The number of respondents were 78 people who calculated using Slovin formula. Methods of data collection conducted survey method with questionnaire technique measured using Likert scale. Data analysis technique used is multiple linear regression analysis. This study obtained the result that the higher the motivation of career, quality motivation, and social motivation, the greater the interest of regular and irregular accounting students Udayana University followed Professional Accounting Education, while the cost of education does not affect the interests of regular and non regular accounting students Udayana University Accounting Profession. Keywords: motivation, interest, accounting profession education.
Penerapan Balanced Scorecard Pada Pengukuran Kinerja PT. Blue Bird Tbk. Noviana Hermanus Djo; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 26 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.v26.i03.p09

Abstract

The variables of this study are the four perspectives of the Balanced Scorecard, which are financial perspectives that are measured by ROI, corporate planning, supervision and control of the company, customer perspectives that are measured by reliability, responsiveness, assurance, empathy and invisible, internal business process perspectives that measure innovation , operations and post-sales, learning and growth perspectives are measured by job satisfaction and employee motivation. Results from the four perspectives indicate that the performance of PT. Blue Bird Tbk. In terms of: (1) financial perspective is not good with ROI which decreases every year but management is good, (2) customer perspective is good with customers satisfied with reliability, responsiveness, assurance, empathy, and invisible, (3) internal business process learning and growth perspective is good with the satisfaction and motivation of employees. Keywords: Balanced scorecard, performance measurement, financial perspective, customer perspective
Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee dan Audit Tenure Pada Kualitas Audit Wayan Hari Premananda; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 24 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.v24.i02.p19

Abstract

An auditor says capable of producing a qualified auditing report if the auditor is able to maintain its independence. The purpose of research to know and prove empirically the influence of audit fees and audit tenure on auditor independence. Prove empirically the effect of audit fees, audit tenure and auditor independence on audit quality. Audit fees and audit tenure on audit quality through auditor independence. The research was conducted at the Public Service Office of Bali Province. The number of samples of 44 auditors is determined by saturated sample technique. Data analysis technique used is path analysis (path analysis). Based on the results of the analysis. Audit ownership on auditor independence. Audit fees. Audit ownership on a positive audit. Auditor independence is high performing on audit quality. The higher the auditor's independence, the higher the audit quality will be generated.Keywords: Audit fee, audit tenure, auditor independence, audit quality
PENGARUH LOAN TO DEPOSIT RATIO PADA PROFITABILITAS DENGAN NON PERFORMING LOAN SEBAGAI PEMODERASI Ni Kadek Yuni Widiasari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 10 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

Profitability is the ability of a financial institution in profit from operations in order to generate revenue for the financial institution. Some ratios that affect the profitability of LPD, including the LDR and NPL. NPL chosen as a moderating for NPL able to weaken or strengthen the effect of LDR with profitability. The purpose of the study to determine the effect of variables on the profitability of the NPL LDR as a moderating variable. This research was conducted at the LPD Tabanan 2012-2013. The sampling method used purposive sampling with a sample of 44 LPD and analysis techniques used are Simple Linear Regression and Moderated Regression Analysis (MRA). The results showed that LDR partially positive effect on profitability while NPL negatively affect the relationship between the LDR with profitability. This proves that an increase in the performance of rescue troubled loans made ??by LPD in Tabanan as indicated by the relatively small value of NPLs that did not significantly affect the profitability of
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Pengungkapan CSR Pada Kinerja Keuangan Perusahaan Luh Gede Dian Hermayanti; I Made Sukartha
E-Jurnal Akuntansi Vol 27 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.v27.i03.p03

Abstract

The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.. The data analysis technique used is multiple linear regression analysis. The results showed that the first and third hypotheses in the study were rejected, namely managerial ownership and disclosure of CSR did not affect the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The second hypothesis in this study is accepted, namely institutional ownership has a positive effect on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Institutional ownership, managerial ownership, disclosure of corporate social responsibility, financial performance
Pengaruh Persepsi Kegunaan dan Kemudahan Penggunaan Pada Minat Penggunaan Quick Response Code dalam Transaksi Keuangan Nabilah Aulia; I Ketut Suryanawa
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.p08

Abstract

This research was conducted on students of the Accounting Department of FEB, Udayana University, 2015 -2018 who are still active. A sample of 294 students. The sampling technique is incidental sampling. The aim is to determine the effect of perceived usefulness and perceived ease of use on the interest of FEB Accounting Students at Udayana University in using the QR Code in financial transactions. The results of the study can be seen that there is a direct influence between the perceived ease of use on the perception of usability and also there is a direct influence between the perceived ease of use in interest in use. In this study also obtained results that there is no direct influence between perceived usefulness in interest in use and there is no influence between perceptions of ease of use in interest in use through the perception of usability as a mediator. Keywords : Perception of usability, Perception of ease of use, interest in use, QR Code.
Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan Ketut Krisna Savitri; I Wayan Ramantha
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.p29

Abstract

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating; Company Value; Banking.
Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan? Ni Putu Rossica Sari; Agus Fredy Maradona
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p17

Abstract

To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reasons for the lack of compliance by SME taxpayers, using the theory of planned behaviour as a theoretical framework. This study employed an exploratory design using a qualitative approach, in which the service areas of the Singaraja tax office served as the research setting. The results of this study show that the primary determinant of SME taxpayers’ compliance in paying income tax is the taxpayers’ consciousness concerning the importance of tax revenues for the country’s financial wellbeing. This finding provides significant implications for the Indonesian tax authority concerning their mission to increase the compliance level of SMEs taxpayers in fulfilling their tax obligations. Keywords: Taxpayer Compliance; SME; PP Number 23 Of 2018; Taxpayer Awareness; Theory Of Planned Behaviour.

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