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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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Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p16

Abstract

This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire with a sample of 65 respondents. Technical data analyst using multiple linear regression. The results showed that tax morale and the application of e-filling had a positive effect on tax compliance. This shows that taxpayers who work in Surabaya have a spirit that comes from within themselves and have a high awareness that the taxes they deposit to the state treasury are mandatory contributions which will later be used for the construction of public facilities. The tax reporting system with e-filling will make it easier and provide convenience for taxpayers to report their taxes faster. Meanwhile, tax sanctions have no effect on tax compliance. This shows that taxpayers still think that the implementation of tax sanctions is less strict and the lack of socialization of regulations and taxpayers do not understand the risks if taxpayers do not report their taxes. Keywords : Morale; Sanctions; E-Filling; Tax Compliance.
Modal Intelektual, Nilai Perusahaan, dan Kinerja Keuangan Sebagai Variabel Intervening Desak Nyoman Sutrisna Yanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p04

Abstract

The aim of this study is to obtain empirical evidence of the influence of intellectual capital on financial performance, the influence of intellectual capital and financial performance on corporate value, as well as the influence of financial performance as a mediation variable on the relationship between intellectual capital and corporate value in food and beverage sub-sector companies listed on the IDX. The population in this study is all food and beverage industry companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples used as many as 18 companies with a research period of five years, namely 2015 to 2019, bringing the total observation data obtained as many as 90. The data analysis technique used is multiple linear analysis. The results of the analysis showed that Intellectual Capital (VAICTM) had a positive and significant effect on financial performance (ROE), Intellectual Capital (VAICTM) and financial performance (ROE) had a positive and significant effect on the Company's Value (PBV), as well as financial performance was able to mediate the relationship between Intellectual Capital (VAICTM) to Corporate Value (PBV). Keywords : Intellectual capital, financial performance, corporate value
Mampukah Pemahaman Internet Memoderasi Persepsi Kemudahan, Keamanan dan Kerahasiaan Terhadap Minat Penggunaan E-Filing? Candra Dewi Lestari; Rachmawati Meita Oktaviani
E-Jurnal Akuntansi Vol 32 No 3 (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.i03.p17

Abstract

The sampling technique used purposive sampling with the number of samples taken by 150 respondents. The data analysis technique used is multiple linear regression. Based on the results of the analysis carried out, it was found that perceived ease had no significant effect on interest in using e-filing, security and confidentiality had a positive and significant effect on interest in using e-filing, understanding of the internet had a significant effect on interest in using e-filing, understanding of the internet was not able to moderate perceived ease of interest in using e-filing. Understanding the internet is able to moderate the security and confidentiality of the interest in using e-filling. Keywords: Perception Of Ease; Security and Confidentiality; Understanding The Internet; Interest In Using E-Filling.
Pengendalian Internal Pada Supply Chain Management Perusahaan Konstruksi Rahmi Sri Wahyuni; Tubagus Muhamad Yusuf Khudri
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p17

Abstract

This study aims to evaluate the implementation of internal control in the supply chain management of PT X (Construction Company) by referring to Internal Control COSO 2013. This case study research uses a qualitative approach with data collection methods carried out are observation, document analysis and interviews. Data were analyzed using content analysis. The results showed that the implementation of internal control was inadequate in terms of the control environment, risk assessment, control activities, information and communication and monitoring activities. Each component has weaknesses in its application. Thus, it can be concluded that the application of internal control is inadequate in the supply chain management of PT X
TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL, SIFAT MACHIAVELLIAN, PELATIHAN AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR Ni Putu Arista Devi; I Wayan Ramantha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is purposed to show the effect of dysfunctional behavior auditor caused by time budget pressure, locus of control, Machiavellian nature and auditor training directly with BPKP RI of the Bali Province 2016 as research location. The research sample is used saturated sample. Collecting data for the research is used survey methods with techniques for questionnaire distributed. Multiple linear regression analysis is analysis technique used in this research. Result of 54 respondents, known that time budget pressure, external locus of control, and Machiavellian nature partially significant positive associated on auditor dysfunctional behavior. Auditor training is partially significant negative effect on auditor dysfunctional behavior. Internal locus of control is partially has no effect on auditor dysfunctional behavior. Variable of time budget pressure, locus of control, Machiavellian nature, and auditor training had simultaneously influence and affect auditor dysfunctional behavior amounted 62.1 percent, while 37.9 percent is influenced by other factors.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INVESTMENT OPPORTUNITY SET PADA NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Sang Made Aditya Mahardika Kebon; I Ketut Suryanawa
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.p24

Abstract

Sebuah perusahaan didirikan dengan tujuan untuk mencapai nilai perusahaan yang maksimal. Meningkatkan nilai perusahaan merupakan salah satu tujuan jangka panjang perusahaan yang dapat dilihat dari peningkatan harga saham. Nilai perusahaan merupakan konsep penting bagi investor karena nilai perusahaan merupakan indikator bagaimana pasar menilai perusahaan secara keseluruhan. Tata kelola yang baik dalam perusahaan dapat menarik minat investor untuk membeli saham perusahaan sehingga harga saham perusahaan akan mengalami peningkatan. Investor juga dapat menilai potensi nilai perusahaan melalui kesempatan berinvestasi di masa yang akan datang. Investment Opportunity Set memberikan petunjuk yang lebih luas dimana nilai perusahaan sebagai tujuan utama tergantung pada pengeluaran perusahaan di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan investment opportunity set pada nilai perusahaan. Sampel pada penelitian ini dipilih menggunakan metode purposive sampling dengan kriteria terdaftar di Bursa Efek Indonesia pada periode 2013-2015 dan mengikuti program CGPI (Corporate Governance Perception Index) selama periode tersebut. Penelitian ini memperoleh 52 sampel penelitan. Pengujian hipotesis dalam penelitian ini dilakukan dengan teknik analisis regresi linear berganda. Metode pengujian hipotesis menggunakan uji t dengan tingkat signifikasi 5%. Hasil yang diperoleh dalam pengujian hipotesis menunjukkan bahwa variabel good corporate governance berpengaruh positif pada nilai perusahaan dan variabel investment opportunity set tidak berpengaruh pada nilai perusahaan.
Pengaruh Penggunaan Sistem Informasi Akuntansi Dengan Konsep UTAUT Pada Kinerja Individual Komang Thica Frisma Ardana; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 25 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.v25.i02.p18

Abstract

Competitive global competition create an organization needs to utilize accounting information system (AIS) to improve individual performance in the purpose of improving the whole organizational performance. This study examines the successful use of AIS using UTAUT concept. More specifically, this study aims at determining the influence of performance expectations, effort expectations, sociocultural factors (especially the Tri Hita Karana culture) and facilitating condition to the individual performance of AIS’s users. The research was conducted at Alam Kulkul Boutique Resort. The sample was taken using non probability saturating sampling technique from 40 individuals. Data analysis technique applied a multiple linear regression analysis. The results of this study indicate that each variable includes performance expectation, socio-cultural factors and facilitating condition positively influence to individual performance, while effort expectations have no significant effect to the individual performance. Keywords: performance expectation, effort expectation, sosiocultural factor, facilitating condition, individual performance
Pengaruh Sifat Machiavellian, Time Budget Pressure, Loc Pada Dysfunctional Audit Behavior, Akuntan Publik Di Bali AA Istri Pranyanita; I Ketut Sujana
E-Jurnal Akuntansi Vol 26 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.v26.i02.p12

Abstract

This study aims to obtain empirical evidence regarding the effect of machiavellian properties, time budget pressure, locus of control on behavioral dysfunctional audit. The population in this study is an auditor who works in a public accounting firm in Bali with a total sample of 54 auditors, taken using a purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The test results show that machiavellian properties, time budget pressure, and external locus of control have a positive effect on behavioral dysfunctional audit. Whereas internal locus of control has a negative effect on behavioral dysfunctional audit. One of the factors that influence this behavior deviation is internal factors, namely personal characteristics, as well as external factors that are in the outside environment of the auditor. Dysfunctional audit behavior can reduce audit quality that has an impact on the auditing profession. Keywords: Dysfunctional audit behavior, machiavellian, time budget pressure
PENGARUH SOLVABILITAS PADA RETURN SAHAM SEBELUM DAN SESUDAH DEPRESIASI NILAI RUPIAH (STUDI EMPIRIS: PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Ni Nengah Lisdiyani; Anak Agung Gede Putu Widanaputra
E-Jurnal Akuntansi Vol 10 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of solvabiltas on stock returns before and after the depreciation of the rupiah, and to determine differences in stock returns before and after the depreciation of the rupiah. This research was conducted at the companies listed on the Stock Exchange the period 2013 - 2014 samples were taken by purposive sampling method as many as 78 companies nanufaktur. Techniques used simple regression analysis and two different test average of paired samples. The research proves that solvency has no effect on stock returns before depreciation of the rupiah, and solvency negative effect on stock returns after the depreciation of the rupiah, and there are differences in stock returns before and after the depreciation of the rupiah.
Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance Komang Dessica Indriyanti; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 27 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.v27.i02.p27

Abstract

The purpose of this study is to examine the effect of management compensation, inventory intensity ratio, and profitability on tax avoidance. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The number of observations obtained was 205 observations using the nonprobability sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of multiple linear regression analysis show that management compensation has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, while the inventory intensity ratio does not affect tax avoidance. Keywords : Management compensation, inventory intensity ratio, profitability, tax avoidance

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