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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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Perbedaan Reaksi Pasar terhadap Pelantikan Presiden dan Wakil Presiden Negara Indonesia Tahun 2019 Gede Paramartha Daisuke Matsuzawa; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p06

Abstract

This research is an event study that aims to determine the market reaction arising from the inauguration of the president and vice president of Indonesia in 2019, against companies listed in the LQ45 stock sector on October 20, 2019, using the abnormal return indicator. Statistical tests used to test hypotheses are descriptive statistical tests, normality tests and paired sample t-test. The result of paired sample t-test on abnormal return is that there is no significant difference, which means the market does not respond to the event. These results indicate that the efficient market is not answered in the event of inducting the president and vice president of Indonesia in 2019 due to the absence of abnormal returns in it. Keywords: Event Study; Market Reaction; Abnormal Return; President Election 2019.
Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance Ni Putu Sintia Sukma Dewi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p01

Abstract

Tax avoidance is the taxpayers effort to reduce tax payments to the government made by taxpayers, especially companies because they do not violate regulations regarding taxation. This study aims to examine the effect of corporate social responsibility and free cash flow on tax avoidance which is proxied by using the cash effective tax rate (CETR). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample used was 68 companies with a total observation sample of 272 in 4 years. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the study show that corporate social responsibility has no effect on tax avoidance and free cash flow has a positive effect on tax avoidance. Keywords: Corporate Social Responsibility; Free Cash Flow; Tax Avoidance.
Motivasi Memoderasi Pengaruh Pertimbangan Pasar Kerja, Lingkungan Kerja, Personalitas terhadap Minat Mahasiswa Menjadi Akuntan Publik I Gede Suniantara; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p06

Abstract

The current phenomenon in Indonesia in the accounting sector is the lack of public accountants based on a statement from the Indonesian Institute of Certified Public Accountants (IAPI). The lack of interest in accounting students towards the public accounting profession is one of the results of the lack of accounting graduates becoming public accountants. Considerations of the labor market, work environment, personality and motivation are factors that influence student interest. This study will take a population, namely accounting students class 2017, Faculty of Economics, Udayana University. The samples obtained after using the Slovin method were 168 students. Moderated Regression Analysis (MRA) was used as the analysis technique for this study. The results of this study prove that considerations of the job market, work environment, personality and motivation affect the interest of accounting students to become public accountants. Keywords: Considerations Labor Market; Work Environment; Personality, Motivation; Interests.
Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Laporan Pertanggungjawaban Bendahara dengan Komitmen Organisasi sebagai Pemoderasi Jumardi Jumardi; Hendriko Rajagukguk; Andri Machmury
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p06

Abstract

The accountability report is one aspect of the realization of the performance of the expenditure treasurer who plays a role in the accountability of the agency's performance. This study aims to examine and analyze the factors that affect the accuracy of the submission of the expense treasurer accountability report. This type of research is an explanatory research that explains the effect of the independent variable on the dependent variable. Data was obtained through a questionnaire involving 80 respondents consisting of expense treasurers in each work unit in the Makassar I KPPN area, then analyzed using multiple regression with the SPSS tool. The results showed that the competence of human resources and the use of information technology had an effect on the accuracy of the submission of the expenditure treasurer's accountability report. Organizational commitment can moderate the relationship between human resource competence and the use of information technology with the accuracy of the submission of the expense treasurer accountability report. Keywords: Accountability Report; Human Resource Competence; Utilization of Information Technology; Organizational Commitment.
KEPUASAN KERJA SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH Ni Gusti Ayunda Ratna Mentari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 17 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

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

Abstract

The purpose of this study was to determine the influence of budget participation to managerial performance of local government official with job satisfaction as a moderating variable. Respondents of this research is the Head of Department, Head of Section, and Head of the respective offices in the Badung regency SKPD. The sampling technique was used of purposive sampling. Data collected by using a questionnaire that was distributed as many 96 pieces and return a questionnaire which still numbered 96. Data analysis technique used by Moderated Regression Analysis (MRA). Based on the result of the analysis showed that the budget participation has positive effect on the performance of local government officials and job satisfaction has positive effect among budget participation to managerial performance of local government official.
FINANCIAL DISTRESS SEBAGAI PEMODERASI PENGARUH FEE AUDIT PADA AUDITOR SWITCHING Kadek Harum Diandika; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 18 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

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

Abstract

The purpose of this research is to specify how audit fee impact auditor switching. In addition, to moderate the effects of financial distress audit fees on auditor switching. The location of this research is manufacturing companies listed on the Stock Exchange in 2012-2014 with the sample collection method using purposive sampling techniques. Total manufacturing company listed on the Stock Exchange as many as 142 companies and acquired sample number of 63 companies. There are several techniques of analysis used in this study is a logistic regression analysis and Moderate Regression Analysis. The results of this study indicate that the audit fee positive effect on the auditor switching. This means that the higher fee offered auditor audit the auditor switching in the company will increase. Financial distress memperkuat hubungan antara fee audit and auditor switching. This means companies that have a high audit fee and are experiencing financial distress it tends.
ASIMETRI INFORMASI DAN PENEKANAN ANGGARAN SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN I Gusti Ayu Diah Lestari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 19 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

Public sector budget is an instrument of accountability for the management of public funds and the implementation of programs funded with public money. This study aimed to examine the effect of budgetary participation on budgetary slack and asymmetry of information and budget emphasis in moderating influence on budgetary slack budgetary participation in the government of Denpasar. The study was conducted on 33 SKPD Denpasar. Sample selection is done by using purposive sampling method. The number of respondent as many as 99 people consisting of Chief SKPD, Head of Sub. General Section and Planning and Head of the sub. Financial department. Data collected through questionnaires. The analysis technique used in the study is the Simple Linear Regression Analysis and Moderated Regression Analysis The study found a positive effect of participation budgeting on budgetary slack, information asymmetry and budget emphasis strengthen budgetary participation influence on budgetary slack.
Pengaruh Komitmen Profesional, Self Efficacy, dan Intensitas Moral Terhadap Niat Untuk Melakukan Whistleblowing Dwipa Darma Putra; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 21 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.v21.i02.p23

Abstract

Profesi auditor menjadi sorotan banyak pihak terkait sejumlah skandal keuangan perusahaan terkemuka yang banyak terjadi balakangan ini. Oleh karena itu, pentingnya pelaporan kecurangan (whistleblowing) dilakukan guna meminimalisir kecurangan dalam perusahaan. Faktor-faktor yang mempengaruhi tindakan auditor untuk melakukan whistleblowing yaitu komitmen professional, self efficacy, dan intensitas moral. Tujuan penelitian ini adalah untuk mengetahui pengaruh komitmen profesional, self efficacy, dan intensitas moral terhadap niat untuk melakukan whistleblowing. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di Provinsi Bali yang terdaftar dalam Direktori yang diterbitkan oleh Institut Akuntan Publik Indonesia (IAPI) pada tahun 2016 yang seluruhnya berlokasi di Kota Denpasar. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah dengan metode purposive sampling, sedangkan metode pengumpulan data yang digunakan dalam penelitian ini yaitu dengan menggunakan kuesioner. Banyaknya sampel penelitian yang digunakan adalah 34 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Berdasarkan hasil analisis yang dilakukan dapat ditemukan bahwa komitmen profesional berpengaruh positif terhadap niat untuk melakukan whistleblowing, self efficacy berpengaruh positif terhadap niat untuk melakukan whistleblowing dan intensitas moral berpengaruh positif terhadap niat untuk melakukan whistleblowing. Hal tersebut berarti semakin baik komitmen profesional, self efficacy, dan intensitas moral semakin tinggi niat auditor untuk melakukan whistleblowing.
Reaksi Pasar pada Pengumuman Dividen dengan Profitabilitas sebagai Pemoderasi di BEI Ina Intan Dortianti Larimanu; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 12 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

This research was conducted with the aim of knowing the market reaction which occurs during the announcement of a cash dividend to profitability as moderating in the Indonesia Stock Exchange (IDX), where profitability is measured as return on assets. The sample in this study 699 companies that announced a cash dividend and 123 companies that meet the criteria sampling. Data analysis using moderate regression analysis. The results of the analysis concludes that the market reacted positively to the announcement of dividends and profitability weakened the market reaction to the announcement of the dividend on the company listed in Indonesia Stock Exchange (IDX).
Pengaruh Financial Distress dan Debt Default pada Opini Audit Going Concern Dewa Ayu Nyoman Stari Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 22 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.v22.i02.p15

Abstract

Going concern audit opinion is an audit opinion to evaluate entity’s ability in maintaining the entity’s going concern. The aim of this research is to an earn empirical evidence in regard to the effect of the financial distress and debt default on going concern audit opinion. The population on this research was conducted on companies listed in the Indonesian Stock Exchange in the period 2012-2016. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 190 financial statements data observations, which consist of 38 listed manufactured companies in the Indonesian Stock Exchange in period 2012-2016. The analysis technique used was logistic regression. Based on the results, it can be concluded that financial distress has negative effect on going concern audit opinion and debt default has positive effect on going concern audit opinion. Keywords: financial distress, debt default, and going concern audit opinion.

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