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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 AUDIT TENURE PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN AUDITAN DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI PEMODERASI Ni Kadek Ayu Asri Anggreni; Made Yenni Latrini
E-Jurnal Akuntansi Vol 15 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 study was to determine the effect of audit tenure on speed publication of the audited financial statements, and whether the auditor industry specialization strengthen the influence of audit tenure on speed publication of audited financial statements. This study was performed on companies listed in the Indonesia Stock Exchange. Number of samples was 276 for 3( three) years. The sample in this study were taken by purposive sampling method. The analysis technique used is regression moderation / Moderated Regression Analysis (MRA). Based on the analysis found that the audit tenure positive effect on the speed of publication of the audited financial statements. This shows that the longer the tenure audit the financial statements audited publications speed manufacturing companies tend to rise or fast. Auditor industry specialization strengthens the positive effect of the audit tenure on speed publication of audited financial statements. It is proved that the longer the tenure of audit and reinforced by the auditor indusri specialty publications speed manufacturing companies audited financial statements or tends to rapidly increase.
PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL, DAN PEMBERIAN REWARD TERHADAP BUDGETARY SLACK Ni Made Mila Rosa Desmayani; I Made Sadha Suardhika
E-Jurnal Akuntansi Vol 16 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 study was to determine the effect of participatory budgeting, locus of control and reward to the budgetary slack. Methods of data collection in this study using a questionnaire technique. This study population throughout the five-star hotel in the city of Denpasar. The sample used is purposive sampling method, using 3,4,5 star hotel in the city of Denpasar as many as 12 hotels. Number of samples 84, with the spread on 12 hotels in Denpasar. Research was conducted on 3,4,5 star hotel in the city of Denpasar. Data analysis technique used multiple linear regression. Based on test results, test results of the research instruments and the classical assumption test shows that all variables declared reliable and valid and meet the assumptions of classical test. Hypothesis testing results indicate that participatory budgeting, locus of control, and reward positive influence on budgetary slack.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI PADA KINERJA INDIVIDU Ni Putu Alannita; I. Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 6 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 Kinerja individu mempengaruhi keberhasilan sebuah perusahaan, diharapkan individu dapat menyelesaikan tugas tepat waktu. Agar kinerja individu berjalan dengan baik, suatu organisasi perlu memperhatikan faktor-faktor yang memiliki pengaruh terhadap kinerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor kecanggihan teknologi, partisipasi manajemen, dan kemampuan teknik pemakai sistem informasi akuntansi terhadap kinerja individu. Penelitian ini dilakukan di Koperasi Serba Usaha Kabupaten Gianyar. Jumlah sampel yang diambil sebanyak 140 responden. Responden dalam penelitian ini adalah ketua dan bendahara. Penelitian ini menggunakan metode non probability sampling, khususnya purposive sampling. Pengumpulan data dilakukan dengan wawancara, dokumentansi dan kuesioner. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kecangggihan teknologi informasi, partisipasi manajemen dan kemampuan teknik pemakai sistem informasi akuntansi berpengaruh positif pada kinerja individu. Kata kunci: kecanggihan teknologi informasi, kemampuan teknik pemakai sistem informasi akuntansi, kinerja individu, partisipasi manajemen
Pengaruh kinerja keuangan pada nilai perusahaan dengan pengungkapan corporate social responsibility sebagai variabel pemoderasi Ni Kadek Irma Purwaningsih; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 7 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

The purpose of this study was to examine the effect of financial performance using variable Return on Assets in corporate value using Tobin's Q variable using a moderating variable that disclosure of corporate social responsibily, there are 21 manufacturing companies that were sampled with observation number 63. Purposive sampling is a sampling technique in this study. Test MRA (Moderated Regression Analysis) is an analysis of the data used in this study.Statistically, the results of this study show that financial performance has a positive and significant effect on firm value. Corporate Social Responsibility is not statistically significant effect on the value of the company, and Corporate Social Responsibility Disclosure statistically not able to moderate influence on the value of the company's financial performance. Keywords: Return on Assets, Tobin's Q, Corporate Social Responsibility.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS DAN LIKUIDITAS PADA LUAS PENGUNGKAPAN SUKARELA Putu Wisnu Wiguna
E-Jurnal Akuntansi Vol 2 No 1 (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

Tujuan penelitian adalah untuk menganalisis pengaruh leverage, ukuran perusahaan, profitabilitas, dan likuiditas terhadap luas pengungkapan sukarela pada laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Sampel diambil menggunakan metode purposive sampling sehingga diperoleh total sampel 9 perusahaan dengan total pengamatan 45 laporan keuangan tahunan perusahaan manufaktur. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara serempak leverage, ukuran perusahaan, profitabilitas, dan likuiditas berpengaruh terhadap luas pengungkapan sukarela pada laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Pengujian secara parsial, leverage berpengaruh negatif, ukuran perusahaan tidak berpengaruh, profitabilitas berpengaruh positif dan likuiditas berpengaruh negatif terhadap luas pengungkapan sukarela pada laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Kata kunci: leverage, likuiditas, pengungkapan sukarela, profitabilitas, ukuran perusahaan
Dewan Komisaris Independen, Komite Audit, Firm Growth, Leverage dan Manajemen Laba I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p19

Abstract

Profit information is of particular concern to investors and potential investors in assessing management performance. The company's demand to achieve predetermined profit targets motivates management to carry out profit management practices so that the resulting financial reports look good to investors. The aim of this research is to obtain empirical evidence of the influence of the independent board of commissioners, audit committee, firm growth and leverage on earnings management. This research was conducted on health sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Determining the number of samples used a purposive sampling technique and a sample of 50 observations was obtained. The data analysis technique is multiple linear regression analysis. The results of this research show that the Independent Board of Commissioners has no effect on earnings management, the audit committee has no effect on earnings management, firm growth has a negative effect on earnings management, and leverage has a positive effect on earnings management. Keywords: Profit management; Board of Commissioners; Audit Committee; Firm Growth; Leverage
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, AUDITOR OPINION, FINANCIAL DISTRESS DAN ACCOUNTING FIRM SIZE TERHADAP AUDITOR SWITCHING I Made Agus Setiawan; Ni Ketut Lely Aryani M.
E-Jurnal Akuntansi Vol 8 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

Auditor independence is an issue that causes the change of auditors (auditor switching) or Public Accounting Firm. One suggestion that auditors remain objective in carrying out auditing tasks is the mandatory rotation of auditors. Rotation of auditors is associated with the company's actions to make the turn auditor (auditor switching) or Public Accounting Firm. The purpose of this study was to determine the effect of corporate social responsibility, the auditor's opinion, financial distress and accounting firm size on auditor switching. This study uses data on real estate and property companies listed in Indonesia Stock Exchange 2008-2012 period. The samples in this study using purposive sampling method, the number of observations of a sample of 90 studies. The technique of data analysis is logistic regression analysis, because the dependent variable using dummy variable. Based on the results of analysis show that the variables of corporate social responsibility, the auditor's opinion and financial distress does not significantly influence the auditor switching. While accounting firm size variable is negative and significant effect on switching auditors.
Good Corporate Governance, Pengungkapan Coporate Social Responsibility, Ukuran Perusahaan dan Nilai Perusahaan Ni Ketut Pradnyasari Kartika; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p04

Abstract

Company value is the perception of the company's level of success in improving shareholder welfare. A high company value will make the market believe in its current and future prospects. This research aims to examine the influence of GCG, CSR Disclosure, and Company Size on Company Value. This research was conducted on mining companies listed on the IDX in 2018-2020. The sample was determined using a purposive sampling technique which then obtained a sample of 74 samples. The analysis technique used is a multiple linear analysis technique. The results of the analysis of each variable show that the managerial ownership, institutional ownership and company size variables have a positive effect on company value, while the CSR disclosure variable has no significant effect on company value. Keywords: GCG; CSR Disclosure; Company Size; Company Value.
REAKSI PASAR TERHADAP PUBLIKASI ANNUAL REPORT AWARD Kadek Citra Kemala; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 11 No 1 (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 examine the market reaction to the publication of the Annual Report Award (ARA). Market reaction can be seen from the difference in abnormal returns before and after the publication. This research was conducted at the company who won the award in ARA 2012, samples used in this study were 11 companies. Data research using secondary data, the data is the closing stock price of each company during the event window, with the 5 day before, during and 5 days after publication. Expected return calculated using the market adjusted model and hypotheses were tested using paired sample t-test. Test results showed that the publication of the Annual Report Award (ARA) in 2012 was not responded by the market with no significant abnormal returns before and after publication. This suggests that the publication of ARA 2012 does not have the information content that able to change the investors' decision to invest.
Model of Social and Environmental Accountability Based on the Tri Hita Karana Concept in Village Credit Institutions in Bali I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 34 No 5 (2024)
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.2024.v34.i05.p12

Abstract

This research aims to determine social environmental accountability at Village Credit Institutions (LPD) in Bali based on the Tri Hita Karana (THK) cultural concept. Through an interpretive paradigm, data is collected using documentation techniques, in-depth interviews and direct observation. Qualitative analysis techniques using ethnographic methods are used to reduce data, present and conclude data, and make meaning of it. Social environmental accountability with the THK cultural concept in the aspects of parahyangan, pawongan and palemahan has been implemented through harmonization of relationships between the three aspects of THK. The implications of this research are that it is hoped that harmonization of the relationship between these three aspects can be implemented both internally and externally at the institution. Harmonization of these relationships is implemented by the LPD both internally and externally at the institution. So social environmental accountability in LPD in Bali has a "Harmony" model. Keywords: Environmental social accountability; Tri Hita Karana; LPD

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