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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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Faktor-Fator yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara Gek Ayu Putu Intan Permata Dewi; Ni Ketut Lely Aryani Merkusiwati
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.p18

Abstract

This study consists of 4 independent variables namely the level of understanding of taxpayers, tax sanctions, taxpayer environment, and taxpayer awareness. While the dependent variable is the level of taxpayer compliance. The purpose of the study is to obtain empirical evidence of the influence of the level of understanding of taxpayers, tax penalties, taxpayer environment, and taxpayer awareness at the level of individual taxpayer compliance. The study was conducted at Tax Office Pratama Badung Utara. Samples obtained as many as 100 respondents based on random sampling technique that is taking the respondents randomly.The analysisstechnique is used multiple linearrregression analysis. The resultsoof this study indicateethat the influence of the level of understanding taxpayers haveaaa positive effect on taxpayer complianceelevel. Taxation sanctions, taxpayer environment, and taxpayeraawareness have a negative effect on taxpayer compliance level. Keywords:understanding of taxpayers, taxation sanctions, environmental taxpayers, taxpayer awareness and taxpayer compliance.
PENGARUH PENGHINDARAN PAJAK JANGKA PANJANG PADA NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI I Gede Angga Partha; Naniek Noviari
E-Jurnal Akuntansi Vol 14 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

This study aimed to examine the effect of long-term tax evasion in the value of the company with the information transparency as moderating variables. The sample was non-sector financial services company listed on the Indonesia Stock Exchange in 2010-2014, using purposive sampling method. The Company elected to a sample of 70 companies observations. The data analysis technique used is a simple regression analysis and test interactions (moderated regression analysis). Long run cash ETR is used to measure the variable tax evasion. Tobins Q ratio is used to measure the variable value of the company, and the completeness of voluntary disclosure index is used to measure the variable transparency of information. The results provide evidence that companies that perform long-term tax evasion does not significantly influence the value of the company, but the transparency of information can moderate the effects of long-term tax evasion so that companies that tax evasion will be a positive effect on the value of the company if the transparency of company information also good.
Pengaruh Kompetensi dan Pengalaman Auditor Pada Kualitas Audit Judgment Dengan Skeptisme Profesional Sebagai Pemoderasi Made Emi Wiastrini; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 24 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.v24.i02.p12

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi dan pengalaman auditor pada kualitas audit judgment dengan skeptisme profesional sebagai pemoderasi pada Kantor Akuntan Publik di Provinsi Bali yang terdaftar di Institut Akuntan Publik Indonesia tahun 2017. Sampel penelitian ini adalah 52 auditor yang ditentukan menggunakan teknik sampling jenuh sebagai metode penentuan sampel dan dikumpulkan menggunakan kuesioner. Analisis Regresi Linear Berganda dan Moderated Regression Analysis (MRA) digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa kompetensi dan pengalaman auditor berpengaruh positif signifikan pada kualitas audit judgment, dan skeptisme profesional tidak mampu memoderasi pengaruh kompetensi dan pengalaman auditor pada kualitas audit judgment. Kata kunci: kompetensi, pengalaman auditor, skeptisme profesional, kualitas audit judgment.
PENGARUH KOMPOSISI DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN MANAJEMEN LABA TERHADAP FEE AUDIT Ni Kadek Sukaniasih; Agus Indra Tenaya
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 purpose of this research is to find empirical evidence of the independence of the board of commissioners, board size, the independence of the audit committee, the audit committee size, intensity of the audit committee meetings, and management fee income to audit the companies listed in the Indonesia Stock Exchange. Purposive sampling method as the sampling methods of research, in order to obtain the amount of sample in one (1) year as many as 28 companies. Analysis of the data used is multiple linear regression with t test equipment. The results of this study indicate the size of the board of directors, audit committee size, intensity of the audit committee meetings, and the size of the company has a significant influence on the audit fee. While variable commissioners independence, the independence of the audit committee, and management fee income is not significant to the audit fees.
Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak Made Yeni Latrini; Gayatri Gayatri
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.p29

Abstract

This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. Keywords: Progressive tax, taxpayer compliance.
Reaksi Pasar atas Pengumuman Suku Bunga the Fed pada Sektor Perbankan yang Terdaftar di Indonesia Amadeus Vincent Reziario Nugraha; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p09

Abstract

This study aims to find out and test the market reaction around the announcement date indicated by abnormal returns around the date, to find out and test the market reaction around the announcement date indicated by trading volume activity around the date, and to find out and test the differences in the sample t-test. This research involved 46 banks listed on the Indonesia Stock Exchange. The method of determining the sample used in this study is by using a saturated sample where all members of the population are sampled. This study uses secondary data from the financial statements of banking companies listed on the IDX. Testing the data using the average difference test method. The results of the study show that there is no significant difference in abnormal returns before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Tests on trading volume activity show that there are significant differences in transaction volume before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Keywords: Fed Fund Rate; Abnormal Return; Total Volume Activity
DAMPAK PENGUMUMAN PEMECAHAN SAHAM PADA PERBEDAAN ABNORMAL RETURN I Made Andika Pradnyana Wistawan, A.A.G.P. Widanaputra
E-Jurnal Akuntansi Vol 5 No 1 (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 Pemecahan saham merupakan salah satu kegiatan korporasi yang digunakan manajemen perusahaan untuk mengirimkan prospek perusahaan yang baik di masa mendatang. Secara matematis pengumuman pemecahan saham tidak memberikan dampak arus kas secara langsung bagi perusahaan maupun pemegang saham namun hasil penelitian terdahulu menjelaskan bahwa adanya reaksi pasar disekitar periode pengumuman pemecahan saham. Fenomena ini dapat dijelaskan secara teoritis melalui signaling theory dan optimal trade range theory. Signaling theory menjelaskan perusahaan tidak akan melakukan pemecahan saham jika tidak yakin terhadap prospek perusahaan di masa mendatang, sehingga secara teoritis pasar bereaksi terhadap informasi prospek perusahaan. Reaksi pasar dapat ditunjukkan melalui adanya perbedaan abnormal return sebelum dan sesudah pengumuman pemecahan saham pada periode peristiwa. Periode peristiwa sepanjang 15 hari dengan jumlah sample perusahaan yang melakukan pemecahan saham berjumlah 26 perusahaan dan 27 peristiwa pemecahan saham. Pengujian hipotesis menggunakan uji beda wilcoxon. Hasil pengujian hipotesis menunjukkan adanya perbedaan abnormal return yang signifikan sebelum dan sesudah peristiwa pemecahan saham. Kata Kunci: Pemecahan Saham, Reaksi Pasar, Abnormal Return, Periode Estimasi  
Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif Deddy Kurniawansyah; Dian Mahendrawati
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p05

Abstract

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities
Efektivitas Sistem Informasi Akuntansi, Kemampuan Teknis Pengguna, dan Penggunaan Teknologi Informasi pada Kinerja Karyawan Ni Kadek Listiani; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p15

Abstract

The aim of this research is to empirically prove the influence of the effectiveness of accounting information systems, user's technical abilities and the use of information technology on employee performance. This research was conducted at 16 KSU units in Susut District. The population in this study was 74 people, with the sample determination method using purposive sampling so that a sample of 52 samples was obtained. Data collection was carried out using interview methods, questionnaires with a 5-point Likert Scale, and observation using data analysis techniques, namely multiple linear regression analysis with the help of SPSS version 25 software. The results of this research show that the effectiveness of the accounting information system, the user's technical abilities and the use of information technology have an influence positive and significant on employee performance. Keywords: AIS Effectiveness; User’s Technical Ability; IT Use; Employee Performance
Motivasi Mahasiswa, dan Minat Melanjutkan Pendidikan Magister di Masa Pandemi Covid-19 Made Elisa Intan Apsari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p09

Abstract

This research aims to obtain empirical evidence regarding the influence of student motivation on interest in pursuing a master's degree in accounting. Students majoring in the Accounting Study Program at Udayana University batch 2018 are the research population. Probability sampling with simple random sampling was chosen by the researcher as the technique used in selecting the sample which was calculated using the Slovin formula. To collect data used in the form of a questionnaire distributed via google form with multiple linear regression analysis. The findings in this research include career motivation and degree motivation have a significant positive effect, while the perception of cost has a significant negative effect on student interest in pursuing a master's degree in accounting, Faculty of Economics and Business, Udayana University. Keywords: Carrer Motivation; Degree Motivation; Cost Perception; Student Interest

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