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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
 227   228   229   230   231 
Determinants And Moderators of Tax Planning, With Firm Size as The Control Variable Wisnu Haryo Pramudya; Wuku Astuti
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p14

Abstract

This study examines the factors influencing and moderating tax planning, with firm size as a control variable. Tax planning is essential for optimizing tax liabilities, ensuring compliance, and boosting profitability. However, the factors affecting tax planning, especially in emerging markets like Indonesia, are underexplored. The research focused on contractor and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Using Moderated Regression Analysis (MRA), the study tested several hypotheses. The findings revealed that corporate governance does not directly affect tax planning, but profitability influences tax planning and moderates the relationship between corporate governance and tax planning. Additionally, firm size does not control the impact of corporate governance on tax planning. This study contributes to the literature by highlighting the moderating role of profitability in the corporate governance-tax planning relationship, especially in the Indonesian real estate and construction sectors, and emphasizes the distinct regulatory and financial context of these industries.
Analysis of Bid Ask Spread And Volume Transaction Against The Holding Period Harfina Handayani; A. Ifayani Haanurat; Muchriana Muchran
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p17

Abstract

This research aims to analyze the influence of Bid Ask Spread and Transaction Volume on the Holding Period of two indices, namely JII and LQ45. The data used consists of secondary data, including the total value from market opening to closing, daily Bid Ask Spread data, Transaction Volume, and Holding Period of both indices over one month. The population and sample in this study are 30 JII companies and 45 liquid LQ45 companies for the period of 2024. This quantitative research employs descriptive analysis techniques, classical assumption tests, and multiple regression tests to examine the relationship between Bid Ask Spread and Transaction Volume on the holding period. The results indicate that Bid Ask Spread affects the Holding Period of both indices, as a higher spread leads investors to hold their shares longer. Additionally, Transaction Volume also influences the holding period of both indices, as liquid stocks tend to have a longer holding period. This provides insights for investors to design strategies and enhance the attractiveness of their stocks. Keywords: Holding Period; Bid Ask Spread; Transaction Volume.
Pengaruh Penerapan Prinsip GCG pada Persepsi Kualitas Informasi Keuangan PERUMDA Air Minum Tirta Sewaka Darma Gede Rudi Harta Pratama Giri; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p02

Abstract

The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is in the form of associative. This research uses primary data of secondary data. A population of 340 employees and samples were selected using the purposive sampling technique of 56 employees. Data analysis techniques are double linear regression. Based on the results shows that transparency, accountability, responsibility, independence and fairness/equality influence positive and significant to the quality of financial information. Keywords: Transparency; Accountability; Responsibility, Independency; Fairness.
ANALISIS PENGARUH EKUITAS WAJIB PAJAK BADAN PADA BEBAN PAJAK PENGHASILAN Putu Sofyan Hadi Maria M. Ratnasari
E-Jurnal Akuntansi Vol 2 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 menganalisis pengaruh ekuitas wajib pajak badan pada beban pajak penghasilan. Penelitian ini dilakukan pada Kantor Pelayanan Pajak Madya Denpasar. Populasi pada penelitian adalah seluruh wajib pajak yang terdaftar pada KPP Madya Denpasar. Sampel penelitian dipilih dengan menggunakan metode purposive sampling. Jumlah wajib pajak yang terpilih sebagai sampel sebanyak 56 wajib pajak dan masing-masing dengan data 3 tahun pajak (tahun pajak 2009, 2010, dan 2011) sehingga terdapat 168 observasi. Data observasi yang diperoleh dianalisis dengan regresi linear sederhana. Hasil penelitian menunjukkan bahwa ekuitas wajib pajak badan berpengaruh signifikan terhadap beban pajak penghasilan. Terdapat hubungan yang kuat antara ekuitas wajib pajak badan dengan beban pajak penghasilan. Semakin besar ekuitas wajib pajak maka semakin besar pula beban pajak penghasilan yang terutang. Kata kunci: ekuitas, beban pajak
Tekanan Stakeholder dan Ukuran Perusahaan pada Sustainability Report Bagus Adya Darmawan; I Putu Sudana
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p08

Abstract

The research aims to determine the effect of stakeholder pressure and company size on the Sustainability Report. The research was conducted at the Indonesia Stock Exchange (IDX) using the 2017-2020 research period. The population in the research is all companies listed on the IDX in 2017-2020 which issued Sustainability Reports and used the GRI Standards. The number of samples used were 84 observations. In this research using non-probability sampling method with purposive sampling technique. Research using multiple linear analysis. The research results show that environmental pressure and company size have a positive effect on Sustainability Report, employee pressure and shareholder pressure have no effect on Sustainability Report and consumer pressure has a negative effect on Sustainability Report. Keywords: Sustainability Report; Stakeholder Pressure; Company Size.
PERSEPSI KARYAWAN ATAS AUDIT MANAJEMEN SUMBER DAYA MANUSIA PADA KINERJA KARYAWAN Luh Gede Dea Putri Maharani; Maria M Ratna Sari
E-Jurnal Akuntansi Vol 8 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

Human resources management audit objectives are: workforce planning, recruitment, selection, orientation and placement, training and development. This study aimed to examine the effect of the perception of employees for audits of human resources in the employee's performance of The Haven Hotel Seminyak. The population in this study were all employees who work at The Haven Seminyak Bali. Obtained a total of 36 employees were selected as sample with purposive sampling. Data collection method used was a questionnaire. This study used a descriptive statistical analysis, the data intervalisasi, test the research instrument, the classical assumption and hypothesis testing using multiple linear regression analysis. The results showed that workforce planning, recruitment and selection of positive influence on employee performance, while the orientation and placement, as well as training and development does not affect the performance of employees.
Pajak, Tunneling Incentive, Nilai Tukar dan Keputusan Transfer Pricing Kadek Karya Dwi Jayanti; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p03

Abstract

The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive sampling method. The sample of this research were 20 companies with an observation period of 3 years so that 60 samples were obtained. Collecting data using the non-participant observation method by downloading the financial statements of manufacturing companies listed on the IDX. The data analysis technique is logistic regression analysis. The results of the study show that taxes have a positive effect on the company's decision to transfer pricing. Meanwhile, tunneling incentives and exchange rates have no effect on the company's decision to carry out transfer pricing. Keywords: Tax; Tunneling Incentive; Exchange Rate; Transfer Pricing
IMPLIKASI MODEL UTAUT DALAM MENJELASKAN FAKTOR NIAT DAN PENGGUNAAN SIPKD KABUPATEN TABANAN Ida I Dewa Gede Paramarta Widnyana; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 11 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

Model Unified Theory of Acceptance and Use of Technology (UTAUT) used in this study to explain factors of interest and the use of financial management information system (SIPKD) on 42 SKPDs Tabanan Regency. The results of this study are based on 77 answers SIPKD operators who responded. Respondents were determined using nonprobability and purposive sampling technique. Researchers distributed questionnaires to collect data and tested by multiple linear regreli analysis techniques. UTAUT were tested in this study are prepared on the 2 dependent variable is the intention to use and system usage behavior as well as four independent variables are expectations of performance, effort expectancy, social influence and support conditions. Results of the study showed no effect on the effort expectancy of intention to use but performance expectations and social influence significant positive effect on intention to use. Supporting conditions and interest significant positive effect on system usage behavior.
Pengaruh Rasio Likuiditas, Rasio Biaya, Kecukupan Modal, dan Risiko Kredit sebagai Moderasi terhadap Profitabilitas Bank Camilla Casimira Kurniawan; Judith Felicia Pattiwael Irawan
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p11

Abstract

The 2020 pandemic affected the economic sector, including banking sector, especially banks in the BUKU 1 category. This study aims to identify internal factors that affect bank profitability between normal conditions in 2019 and conditions when economic growth experienced a contraction due to the pandemic in 2020. This study is based on the theory of Asset-Liability Management (ALM) and uses multiple linear regression method with ROA as a measure of profitability, LDR, BOPO, and CAR as independent variables, and NPL as quasi moderator. The results of this study provide findings that to maintain profitability, banks need to pay attention to cost efficiency which is reinforced by the risk of bad loans. Meanwhile, in unstable conditions, there are additional liquidity risk factor that must also receive attention. Thus, the results of this study are in line with the liability management approach. Keywords : Bank profitability; Normal Condition, Contraction of Economic Growth.
Determinan Kepatuhan Wajib Pajak Hotel dan Restoran dengan Trust kepada Pemerintah sebagai Variabel Mediasi I Ketut Surya Negara; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p12

Abstract

This study aims to examine the effect of the determinants of hotel and restaurant taxpayer compliance with trust to the government as a mediating variable. The study population was 8,688 hotel and restaurant taxpayers registered with the Regional Revenue Agency/Pasedahan Agung, Badung Regency. Determination of the sample using a cluster random sampling technique with a total sample of 383 registered taxpayers from 2015 to 2020. The research data was obtained through distributing questionnaires and processed using the Smart PLS program. The results showed that the tax audit variables and tax sanctions had no effect on taxpayer compliance, while service quality and tax knowledge had a direct effect on taxpayer compliance. Trust to the government is able to mediate the effect of tax audits, tax sanctions and service quality on taxpayer compliance but is unable to mediate the effect of tax knowledge on taxpayer compliance. Keywords: Attribution Theory; Moral Theory; Tax Compliance; Trust to the Government.

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