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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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KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH GOOD GOVERNANCE DAN PENGALAMAN KERJA PADA KUALITAS AUDIT Desak Putu Kartika Rosiana Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 14 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

This study aims to determine the effect of good governance’s understanding and work experience in audit quality along to determine whether organizational commitment will moderate the influence of good governance’s understanding and work experience in audit quality. This research was conducted in BPKP RI Representative Bali Province in 2015. Sampling of this study is method saturated sample. Methods of data collection is done by using survey methods. Data analysis techniques used are Multiple Linear Regression Analysis and Test MRA (Moderating Regression Analysis). Based on the analysis, it’s known that good governance’s understanding had positive effect on audit quality, while work experience had no effect on audit quality auditor of BPKP RI Representatives of Bali Province. The study also found that organizational commitment is able to strengthen the influence of work experience on the quality of audit but not able to moderate good governance’s understanding on audit quality.
Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan Pada Nilai Perusahaan Putu Ayu Widiastari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 23 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.v23.i02.p06

Abstract

Tujuan perusahaan bukan hanya untuk memperoleh keuntungan, namun juga berorientasi pada kemakmuran pemegang saham melalui peningkatan nilai perusahaan. Nilai perusahaan dicerminkan dari harga sahamnya. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, free cash flow, dan ukuran perusahaan pada nilai perusahaan. Penelitian ini dilakukan pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia selama periode 2011-2015. Jumlah sampel yang digunakan sebanyak 24 perusahaan dengan metode pengambilan sampel menggunakan metode non probability sampling. Metode pengumpulan data yang digunakan adalah observasi non partisipan. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa profitabilitas dan ukuran perusahaan mempunyai pengaruh positif pada nilai perusahaan. Sementara free cash flow tidak berpengaruh pada nilai perusahaan.
Pengaruh SBI, Kurs Rupiah, STI, SET, dan KLSE pada Indeks Harga Saham Gabungan Ni Made Sania Candradewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 23 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.v23.i03.p28

Abstract

Fluktuasi yang terjadi pada Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia (BEI) biasanya disebabkan oleh berbagai faktor ekonomi, diantaranya adalah tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, dan indeks harga saham negara lain. Tujuan penelitian ini ialah untuk meneliti pengaruh tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, STI, SET, dan KLSE pada IHSG di BEI. Penelitian dilakukan pada seluruh data penutupan tiap akhir bulan tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, dan indeks harga saham STI, SET, dan KLSE dengan menggunakan metode sampling jenuh. Sampel yang diperoleh sebanyak 60 dengan periode pengamatan selama 5 tahun sehingga diperoleh jumlah sampel sebanyak 300 amatan. Data diperoleh dengan mengakses situs resmi mengenai SBI, nilai tukar, dan indeks harga saham asing tahun 2012-2016. Teknik analisis yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa tingkat suku bunga SBI berpengaruh negatif dan nilai tukar Rupiah atas Dollar AS, SET, dan KLSE berpengaruh positif pada IHSG di BEI. Sedangkan variabel STI tidak berpengaruh pada IHSG di BEI. Kata kunci: IHSG, SBI, Nilai Tukar Rupiah atas Dollar AS, STI, SET, KLSE
TEKANAN ANGGARAN WAKTU MEMODERASI LOCUS OF CONTROL INTERNAL PADA PERILAKU UNDERREPORTING OF AUDIT TIME Gusi Made Dwi Oka Yuliani; Gede Juliarsa
E-Jurnal Akuntansi Vol 15 No 3 (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 aim of this research is to investigase the impact of internal locus of control on underreporting of audit time behavior and time budget pressure in moderating the impact of internal locus of control on underreporting of audit time behavior. This research was conducted to the auditors who work in the public accounting firm of Bali Province. Sampling taking of this research is determined by method of non-probability sampling with purposive sampling technique. Method of collecting data is using survey method. The sample size of this research is 53 respondents. The data analysis technique used in this study is Moderating Regression Analysis (MRA). All variables of this research is valid and reliable. The research data is qualifies that the distribution of data are normal and the models used do not contain any heteroskedastisitas. Based on the results of the analysis of this study found that the internal locus of control has negative and significant effect on underreporting of audit time behavior. Time budget pressure reinforce internal locus of control influence on underreporting of audit time behavior.
ANALISIS REAKSI PASAR TERHADAP PERUBAHAN PERATURAN KEMENPERIN NOMOR 31/M-IND/PER/8/2017 PADA PERUSAHAAN MANUFAKTUR DI BEI Erving Anggiatma Napitupulu; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p25

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar terhadap perubahan peraturan kemenperin. Metodologi penelitian yang digunakan adalah event study untuk menguji kandungan informasi (information content) dari suatu pengumuman. Subjek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, pemilihan sampel dilakukan secara purposive sampling, yaitu populasi yang memenuhi kriteria tertentu dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Teknik analisis data yang digunakan adalah uji one sample t test pada hipotesis 1 dan uji Mann Whitney untuk hipotesis 2. Hasil pengujian reaksi pasar terhadap seluruh sampel menunjukkan terdapat reaksi terhadap perubahan peraturan Kemenperin NOMOR 31/M-IND/PER/8/2017 pada perusahaan manufaktur pada hari ketiga sebelum pengumuman perubahan peraturan dan hari kedua setelah pengumuman perubahan peraturan. Terdapat perbedaan reaksi antara perusahaan manufaktur dan perusahaan non manufaktur terhadap perubahan peraturan Kemenperin NOMOR 31/M-IND/PER/8/2017 pada periode hari ketiga sebelum pengumuman perubahan peraturan dan hari kedua setelah pengumuman perubahan peraturan. Kata kunci: reaksi pasar, abnormal return, kandungan informasi
Peranan Mekanisme Corporate Governance, Corporate Social Responsibility, dan Female Commissioners pada Financial Performance Yan Christianto Setiawan
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p01

Abstract

There are several factors that can affect a company's financial performance, such as corporate social responsibility (CSR) and corporate governance. This study aims to examine the effect of social responsibility and corporate governance on financial performance. The research population is all sectors of business entities registered on the IDX and issuing sustainability reports for the 2018-2020 period. The number of research samples is 123 company observations. The research used a purposive sampling technique in taking the sample. The researcher uses a random effect model on the panel data structure for hypothesis testing analysis. The results showed that the performance of CSR, independent board members, and the proportion of female board members had a positive effect on financial performance, while the size of the board of commissioners had no effect on financial performance. Research contributes mainly to the development of regulations, to increase the obligation to implement CSR and to raise the standard for the proportion of independent members and women on the board of commissioners. Keywords: Performance; CSR; CG; Gender.
PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL DAN PENGALAMAN KERJA AUDITOR INTERNAL TERHADAP EFEKTIVITAS STRUKTUR PENGENDALIAN INTERNAL BANK PERKREDITAN RAKYAT DI KABUPATEN GIANYAR Ni Made Diah Dianawati, Wayan Ramantha
E-Jurnal Akuntansi Vol 4 No 3 (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 Tujuan dari studi ini adalah untuk mengetahui pengaruh independensi, keahlian profesional dan pengalaman kerja auditor internal (badan pengawas) terhadap efektivitas struktur pengendalian internal pada Bank Perkreditan Rakyat (BPR) di Kabupaten Gianyar. Riset ini dilakukan di Bank Perkreditan Rakyat (BPR) di Kabupaten Gianyar. Jumlah sampel dalam penelitian ini adalah sebanyak 52 responden dengan metode pengambilan sampel menggunakan metode porpusive sampling. Pengumpulan data dilakukan melalui dokumentasi dan kuesioner. Teknis analisis data yang dipakai dalam riset ini  adalah regresi linear berganda. Berdasarkan hasil analisis maka dapat diketahui bahwa independensi, keahlian profesional dan pengalaman kerja auditor internal (badan pengawas) berpengaruh positif terhadap efektivitas struktur pengendalian internal pada Bank Perkreditan Rakyat (BPR) di Kabupaten Gianyar. Kata kunci: independensi, keahlian profesional, pengalaman kerja auditor internal, efektivitas struktur pengendalian internal
Mendeteksi Indikasi Kecurangan Laporan Keuangan dengan Metode F-Score Menggunakan Model Fraud Pentagon Ika Maherliana; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p14

Abstract

Fraud in financial reports can occur because there is pressure on agents, thereby encouraging them to commit fraudulent acts whose aim is to show that the company is performing well. This research aims to test the fraud pentagon theory in detecting indications of fraudulent financial statements. Testing was carried out on mining companies registered on the IDX during the 2016 - 2020 period. Sample selection was carried out using a purposive sampling technique with a final sample of 21 mining companies. Data analysis in this study used multiple linear regression analysis. The research results show that external pressure has a negative effect on detecting indications of financial report fraud and ineffective monitoring has a positive effect on detecting indications of financial report fraud. This research provides implications for all parties who need information to provide an assessment of the opportunities for indications of financial statement fraud in mining companies by considering the factors that influence it. Keywords: Fraud Pentagon Theory; Fraudulent Financial Reporting; Mining Compines
Sistem Pengendalian Internal Sebagai Pemoderasi Pengaruh Integrasi e-Planning dan eBudgeting Terhadap Pencegahan Korupsi Istirokhana Iriyani; Siti Mutmainah
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.p09

Abstract

This research aims to examine the effect of the integration of e-planning and e-budgeting on preventing corruption with the internal control system as a moderating variable. Another objective is to analyze the direct influence of each indicator of the e-planning and e-budgeting integration variables, namely Standard Unit Price (SSH), Standard Cost Analysis (ASB), APBD budgeting, and supervision of corruption prevention. The research sample includes 112 local governments on the island of Java in 2021 and 2022. Data analysis uses the WarpPLS 7.0 application. The research results prove that the integration of e-planning and e-budgeting has a positive effect on preventing corruption. The internal control system has been proven to weaken the relationship between e-planning and e-budgeting integration and corruption prevention. ASB indicators, APBD budgeting and supervision have a positive effect, while SSH have a negative effect on preventing corruption. APBD budgeting is the most dominant indicator, while ASB is the weakest indicator in influencing corruption prevention. It is hoped that the practical implications of this research will serve as input for the government in formulating more appropriate policies for action plans to prevent corruption. Keywords: Corruption Prevention; E-Planning And E-Budgeting; Internal Control System
Skill, Persepsi Pengetahuan dan Pelatihan terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Ni Luh Intan Chintya Cahyani; I Made Pande Dwiana Putra
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.p19

Abstract

The aim of this study was to collect empirical evidence and determine the influence of skill, perceived knowledge, and training on the effectiveness of using accounting information systems. This study was conducted at Ungasan Village Savings and Loan Cooperative. This study used several linear analysis techniques. To determine the sample, this study uses non-probability sampling method with intentional sampling technique. The sample has up to 68 respondents. The results of the analysis show that skills, knowledge awareness and training have a positive effect on the effectiveness of using accounting information systems. The implication of this research is to provide empirical support for the Technology Acceptance Model theory and provide benefits for savings and loan cooperatives in Ungasan Village so that they can prioritize the personal abilities of each employee with a background assessment. Keywords: Skill; Knowledge Perception; Training; Accounting Information System

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