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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-System Perpajakan danPengetahuan Perpajakan Wajib Pajak Pada Kepatuhan WPOP Ni Putu Wina Purnama Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 28 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.v28.i02.p05

Abstract

E-Registration, e-Billing, and e-Filling are part of the e-System issued by the Directorate General of Taxation as a modernization step in fulfilling tax obligations by taxpayers. Knowledge of taxation is a key for taxpayers to comply with their tax obligations because taxpayers who have knowledge of taxation understand the rules so they can fulfill their tax obligations. This study aims to determine the effect of tax e-System implementation and taxpayer tax knowledge on the level of individual taxpayer compliance at the Tabanan Primary Tax Office. The data analysis method used is quantitative data analysis with multiple linear regression analysis techniques. This type of research is primary data obtained from the answers of individual taxpayers registered at the Tabanan Primary Tax Office, namely the answers to a series of questionnaire questions submitted by researchers. The results of this study indicate that the application of e-Registration, e-Billing, e-Filling, and knowledge of taxpayer taxation has a positive effect on individual taxpayer compliance at Tabanan Primary Tax Office.Keywords: E-Registration, e-billing, e-filling, taxpayer tax knowledge, tax compliance.
Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing I Putu Oka Mahendra Putra
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.p15

Abstract

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.
Implementation Of E-Budgeting To Government Performance With Internal Control As A Moderation Variable Gine Das Prena; Putu Deviyanti Putri
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p19

Abstract

This study aims are to examine the effect of implementation of e-budgeting on the government institution performance at the organizational level in the context of local government, this study purposes to find out how the role of internal control moderate the implementing e-budgeting with the government institution performance. Sample for this study is 76 E-budgeting system user at BPKAD (Badan Pengelola Keuangan dan Aset Daerah) and BAPPENDA (Badan Pendapatan Daerah) in Denpasar. anaysis using are Classical Assumption Test, MRA Test (Moderation Regression Analysis), and Partial Test (t-test). The test is carried out using the Statistical Package for Social Science (SPSS) program 25.0. The output of this 1) The implementation of E-budgeting had a significant effect on the performance of local government institution 2) The internal control as a moderating variable could not moderate the implementation of e-budgeting on the government institution performance. Keywords: Implementation E-Budgeting; Government Institution Performance; Internal Control.
PENGARUH KONDISI EKONOMI, KONDISI PASAR MODAL DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM Kadek Agus Pradipta; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 13 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

Stock return is the rate of return expected by an investor when investing in shares in a particular company. Level stock returns are well supported by several factors, including factors of economic conditions, factors of capital market conditions and financial performance. The purpose of this study was to determine the condition of the economy, capital markets and financial performance on stock returns in manufacturing companies in Indonesia Stock Exchange 2011-2013 period. Total sample of companies that are used by 21 companies. Data collected through secondary data. Theianalysis techniqueiused is factor analysis and multipleilineariregression. Partially, it can be seen that the variable inflation and significant positive effect, IHGS JCI negative and not significant, the Current Ratio variable effect is not significant, effect on Equity Ratio variable positive and significant and variable Eearning per Share positive and significant effect on stock return variables.
KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL SEBAGAI VARIABEL PEMODERASI I Dewa Ayu Ratih; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 14 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 to determine the effect of managerial ownership and profitability in the value of the company with social responsibility disclosure as moderating variables. Non-probability sampling technique with purposive sampling method is the determination of the sample used. Manufacturing companies listed in Indonesia Stock Exchange in 2013-2014 is the population of this study in order to obtain a sample of 110 samples. Moderated Regression Analysis is used to perform data analysis. Based on the analysis found that the value of the company is affected by managerial ownership with the negative direction of the relationship, while the company's value can not be influenced by the variable profitability. Disclosure of social responsibility as well as able to moderate the effect of managerial ownership on the value of the company, while disclosure of social responsibility are not able to moderate influence on the value of the company's profitability.
PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN INTENSITAS RESEARCH AND DEVELOPMENT PADA PENGUNGKAPAN MODAL INTELEKTUAL Ni Made Ari Astuti; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 15 No 1 (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 research purpose is to analyze the effect of firm size, industry type and intensity of research and development on the disclosure of intellectual capital. Company size, industry type and intensity of research and development is the independent variable and the dependent variable is the disclosure of intellectual capital. The population was companies listed on the Indonesian Stock Exchange. Stratified random sampling method is used as the sampling techniques. The minimum sample is obtained by the Slovin formula by 84 companies. The data analysis using descriptive statistics, the classic assumption test and multiple linear regression analysis. Descriptive statistical analysis showed that the average intellectual capital information disclosed by companies in Indonesia amounted to only 43,15%. The research results prove the company size and industry type significant influence on the disclosure of intellectual capital. While the variable intensity of research and development has no effect on the disclosure of intellectual capital.
DETERMINAN UNDERPRICING SAHAM GO PUBLIC TAHUN 2009-2013 Emi Yanti; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 16 No 1 (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 firms go public conduct Initial Public Offering (IPO) and set price of its shares with underwriters. Underpricing phenomenon that occurs when IPO is influenced by several factors. This study aims to determine the effect Return On Assets (ROA), firm size, underwriter reputation, auditor reputation, firm  age, and financial industry type to the IPO underpricing. Total population of firmsIPO in 2009-2013 are 115 firms and obtained 90 samples, with a purposive sampling method. The analysis technique is multiple linear regression analysis with SPSS. The results showed that only auditor reputation negatively affects underpricing. Underwriter reputation negatively affects underpricing but the research hypothesis was rejected because different direction. ROA, firm size, firm age and financial industry type have no effect on underpricing. This suggests that non-financial information especially auditor reputation affects underpricing because investors believe that audited financial statements have informed the company as a whole.
PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS OPERASI, REPUTASI KAP DAN KOMITE AUDIT PADA AUDIT DELAY Silvia Angruningrum; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 5 No 2 (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 bertujuan untuk menguji pengaruh profitabilitas, leverage, kompleksitas operasi perusahaan, reputasi KAP dan komite audit terhadap audit delay. Analisis statistik deskriptif, uji asumsi klasik dan pengujian hipotesis (regresi linier berganda) merupakan teknik pengujian dalam penelitian ini. Hasil penelitian ini membuktikan bahwa audit delay rata-rata yang terjadi adalah sebesar 74,854 hari dengan standar deviasi 13,885. Variabel yang berpengaruh terhadap audit delay hanya variabel leverage. Sedangkan variabel profitabilitas, kompleksitas operasi perusahaan, reputasi KAP, dan komite audit tidak mempengarhi audit delay. Dan secara simultan ukuran perusahaan (variabel kontrol), profitabilitas, leverage, kompleksitas operasi perusahaan, reputasi KAP dan komite audit berpengaruh terhadap audit delay. Kata kunci: audit delay, leverage, komite audit
PENGARUH KONSERVATISME LABA DAN VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT Made Dewi Ayu Untari; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 7 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 Informasi pengumuman laba adalah pesan yang disampaikan manajemen kepada investor, untuk dipakai dalam mengambil keputusan. Reaksi yang ditunjukkan investor dapat berbeda-beda sesuai dengan jumlah informasi yang disediakan pasar. Penelitian ini dilakukan dengan tujuan untuk memberikan sejumlah bukti empiris mengenai pengaruh konservatisme laba dan voluntary disclosure terhadap earnings response coefficient. Penelitian ini menggunakan data sekunder yaitu berupa annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2011. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling, jumlah populasi dari penelitian ini adalah sebanyak 120 perusahaan, dan jumlah sampel yang diperoleh sebanyak 60 amatan selama tiga tahun. Alat analisis yang digunakan dalam penelitian ini adalah Regresi Pooled Cross-Sectional (CSRM) dan uji signifikansi parameter Individual (Uji Sattistik t). Berdasarkan hasil analisis yang telah dilakukan penelitian ini tidak berhasil menemukan pengaruh konservatisme laba terhadap ERC, diperkirakan hal ini disebabkan karena konservatisme yang sifatnya sementara tidak direaksi oleh pasar, yang berarti bahwa pelaku pasar telah melakukan penyesuaian pada laporan keuangan konservatif. Sementara, penelitian ini dapan menemukan terjadi pengaruh positif signifikan voluntary disclosure terhadap ERC, hal ini disebabkan karena semakin banyak perusahaan melakukan pengungkapan sukarela, maka akan semakin tinggi pasar meresponspengumuman laba. Kata kunci: earnings response coefficient, konservatisme laba, voluntary disclosure
Profitabilitas, Leverage, Pandemi Covid-19, dan Rentang Waktu Audit dengan Variabel Moderasi Firm Size Komang Ayu Wulandari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p16

Abstract

Go public companies listed on the IDX are required to report their financial reports to the Financial Services Authority to avoid delays in financial reporting. The purpose of this study was to empirically test firm size in moderating the effect of profitability, leverage, and the COVID-19 pandemic on audit timeframes in energy sector companies listed on the IDX. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 39 companies obtained using a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The research results show that firm size moderates the influence of profitability and the COVID-19 pandemic on the audit time span. However, firm size does not moderate the effect of leverage on the audit time span. Keywords: Profitability; leverage; COVID-19 pandemic; Firm Size; Audit Timeframe

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