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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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Influence of Accounting Policies on Financial Distress: The Moderating Role of Corporate Governance Aulia Rezy Fany; Wahidahwati Wahidahwati; Fidiana Fidiana
E-Jurnal Akuntansi Vol 35 No 1 (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.i01.p18

Abstract

This study investigates the impact of investment policy (IOS), funding policy (LEV), and operational policy (TATO) on financial distress, with good corporate governance (GCG) as a moderating variable. The research employs a quantitative approach, focusing on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample includes 935 companies, with financial data represented by ratios such as CAPBVA, DAR, TATO, and GCG. Logistic regression analysis is used to evaluate the relationships. The findings reveal that both funding policy and operational policy significantly influence financial distress, whereas investment policy does not exhibit a significant effect. Furthermore, the study shows that GCG moderates the relationship between LEV and financial distress. However, GCG does not moderate the relationships between investment policy or operational policy and financial distress. These results underscore the nuanced role of corporate governance in mitigating financial distress, depending on the specific financial policies under consideration.Keywords: Financial Distress; Investment Policy; Funding Policy; Operating Policy; Good Corporate Governance.
PERTUMBUHAN DAN PENERIMAAN PAJAK TERKAIT PENERAPAN PERATURAN PEMERINTAH NOMOR 46 Lidya Kusuma Dewi; Nyoman Wijana Putra
E-Jurnal Akuntansi Vol 18 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

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Abstract

The purpose of this study was to describe the growth of the taxpayer as well as growth in income tax revenue Article 4 Paragraph (2) before and after implementation of Government Regulation No. 46 Year 2013, using the method of documentation. In this study documentation data include data on the growth of SMEs and growth Taxpayers for income tax Article 4 paragraph (2). Research using data analysis techniques parametric analysis techniques using Paired Sample T-Test. Based on the results of the analysis shows: (1) Growth taxpayer SMEs demonstrate the significant value of 0.000 less than 0.05 so that it can concluded there are differences in growth rates before and after the application of PP 46, (2) Growth Tax Article 4, paragraph 2 shows the significant value of 0.001 less than 0.05 so that it can concluded there are differences in growth rates before and after the application of PP 46.
PERTIMBANGAN MATERIALITAS SEBAGAI VARIABEL PEMODERASI PENGARUH ETIKA PROFESI DAN KOMPETENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR I Made Arya Putra Bharata; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 20 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.v20.i02.p15

Abstract

The accuracy of giving opinion by the auditor is a determinant of audit quality. High quality audits will provide a level of confidence for users of financial statements. This research was to analyze the consideration of materiality as a moderating variable of ethical influence of the profession and competence on the accuracy of giving opinion by the auditor at Public Accountant office in Bali. The sample of this research was 50 people selected from 81 population using purposive sampling method. The analysis data by moderated regression analysis (MRA). The results showed that professional ethics had a positive effect on the accuracy of giving opinion, which means that the higher level of professional ethics awareness of an auditor tends to increase the accuracy in giving opinion. Competence has a positive effect on the accuracy of giving opinion by the auditor, meaning that the higher the competence of an auditor the audit opinion generated tends to be more appropriate. The ability of an auditor's materiality consideration reinforces the positive effect of professional ethics on the accuracy of giving opinion, this means is the positive effect of professional ethics on the accuracy of giving opinion becomes stronger. The ability of materiality considerations can strengthen the positive influence of competence on the accuracy of giving opinion by the auditor, this means that in the situation an auditor has the ability to consider the materiality, the positive influence of competence on the accuracy of giving opinion becomes stronger.
Pengaruh Komitmen Profesional pada Kepuasan Kerja Dengan Motivasi Sebagai Variabel Moderasi I Komang Egar Prawira; Maria Mediatrix Ratna Sari
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.p09

Abstract

The purpose of this study was to examine the effect of professional commitment on job satisfaction with motivation as a moderating variable. This research was conducted at tax consultant office (KKP) in Denpasar area. Samples taken as many as 81 respondents by using purposive sampling method. Data collection was done by distributing questionnaires. The analysis technique used is with Moderated Regression Analysis (MRA). Based on the analysis results found that professional commitment has a positive and significant impact on job satisfaction at the Tax Consultant Office in Denpasar. These findings indicate that the higher the professional commitment the job satisfaction will increase, in addition the results of this study indicate that the role of motivation in professional commitment is strengthening, which means the implementation of professional commitment is better accompanied by the application of motivation together will be able to improve job satisfaction at the Tax Consultant Office in Denpasar. Keywords: professional commitment, job satisfaction, motivation.
Pengaruh Partisipasi Penganggaran, Informasi Asimetri, Komitmen Organisasi, dan Ketidakpastian Lingkunganpada Senjangan Anggaran Ida Bagus Surya Cahyadi Luhur; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 26 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.v26.i02.p05

Abstract

Budget is an important part in the activities of both the public and corporate sectors. Sector sector sector sector sector sector Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization can be factor factor factor factor factor factor factor objective The purpose of this research is to find information about budgeting, information asymmetry, commitment organization, and environmental uncertainty on budgetary slack. The population of this research is Regional Device Organization (OPD) in the scope of Denpasar City Government which amounts to 33 OPD, the number of samples obtained by respondents is 99 OPD employees. Data analysis techniques are multiple regression analysis. The results of this study indicate that budgeting activities, information asymmetry, organizational commitment, and environmental and environmental uncertainty in the City Device Agency (OPD) within the scope of the Denpasar City Government. Keywords: Budgeting participation, information asymmetry, organizational commitment, environmental uncertainty, budgetary slack.
PENGARUH KEBIJAKAN DIVIDEN, DEBT TO EQUITY RATIO, DAN PRICE EARNING RATIO PADA RETURN SAHAM PERUSAHAAN LQ 45 PERIODE 2011-2013 Luh Putu Ratih Nirayanti; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 9 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

In firms that go public common phenomenon is the fluctuation in the stock return. This study aims to determine the effect of dividend policy (DPR), Debt to Equity Ratio (DER), and Price Earning Ratio (PER) on Stock Return company categorized LQ 45 at the Indonesia Stock Exchange 2011-2013. This study used secondary data obtained at the company in the category LQ 45 at the PT. BEI 2011-2013 with direct access to the idx.co.id. Data analysis was conducted using multiple regression test, and  equipped with Classical Assumption test. The result of the discussion concluded that the dividend policy (DPR), Debt to Equity Ratio (DER), and Price Earning Ratio (PER) has effect simultaneously and  partially to Return Shares of the company are categorized LQ 45 at the Indonesia Stock Exchange 2011-2013.
Pengaruh Partisipasi Penyusunan Anggaran Pada Kinerja Aparat Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi Tri Andriyani; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 27 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.v27.i02.p18

Abstract

The population in this study were officials who were authorized in budgeting, namely 37 OPDs in Badung Regency. This study amounted to 121 respondents. The data analysis technique of this research uses MRA. The variable budgeting participation has a positive effect on the performance of local government officials with the budgeting coefficient participation value (X1) of 0.342 with a significance level of 0.000 whose value is smaller than the real level of 0.05. Organizational commitment variable strengthens the influence of budgeting participation on the performance of local government officials, the interaction coefficient value of budgeting participation with organizational commitment (X1X2) is 0.281 with a significance level of 0.000. With a value of R ^ 2 of 0.766, which means that 76.6% of the variation in performance of local government officials is able to explain the variable budgeting participation, and with organizational commitment as a moderating variable. Keywords: Budgeting, performance of local government apparatus, regional apparatus organizations
Determinan Carbon Emission Disclosure Perusahaan Manufaktur Luh Gede Krisna Dewi; Made Yenni Latrini; Ni Nyoman Rsi Respati
E-Jurnal Akuntansi Vol 28 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.v28.i01.p24

Abstract

Company activities has role in increasing the levels of gas carbon in the atmosphere. Accounting practises assesed by several parties as the trigger for the environmental crisis. As the response, the company began to pay more attention to the effort of the carbon emissions reduction and conduct comprehensive disclosure associated with it. Research uses mutiple regression analysis to seek the effect of economic, social, financial market, and regulatory pressure on the carbon emission disclosure of manufacturing companies listed on the BEI. The result of the data analysis discover that regulatory pressure was able to influence carbon emission disclosure of manufacturing company. While the pressure factor comes from economic, social and financial market has no effect on the area of carbon emission disclosure. The implication of this research become an input for the standard setter in compiling and policies evaluation process with voluntary disclosure in the company’s financial report. Keywords: Carbon emission disclosure, economic, social, financial market, regulatory pressur
Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure I Nyoman Adi Wiyarna; I Putu Sudana
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.p19

Abstract

This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure; CSR.
Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance Ni Made Dwi Payanti; I Ketut Jati
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.p01

Abstract

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.

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