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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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PENGARUH ASIMETRI INFORMASI, LOCUS OF CONTROL, NILAI PERSONAL DAN SISTEM IMBALAN TERHADAP TERJADINYA BUDGETARY SLACK Ni Wayan Venti Lunadewi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 17 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 study to determine the effect of information asymmetry, locus of control, personal value and reward systems against budgetary slack. In this study, the samples taken were 60 respondents from 14 Hotel Star 3, 4 and 5 in Denpasar which served as a manager, supervisor accounting department, supervisor of food and beverage department, supervisor engineering department, supervisor room department, supervisor kitchen department, and HRD department supervisor involved in the preparation of the budget on the Star 3, 4 and 5 in the city of Denpasar. Analysis techniques in the study of linear regression. The results showed that the variable asymmetry of information has a positive influence on budgetary slack, locus of control have a negative influence on budgetary slack, personal values have a positive influence on budgetary slack and the reward system positively affects budgetary slack.
PERBEDAAN TINGKAT KEPUASAN KERJA AUDITOR PADA LOCUS OF CONTROL INTERNAL DAN EKSTERNAL Dwiyana Rasuma Putri; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 18 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

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Abstract

The purpose of this study is to analyze the differences level of job statisfaction on the difference locus of control.The data in this study was obtained from auditors who work in public accounting form in Bali Province which has complete and return the questionarie. Questionnaires were distributed are  67 pieces that can be used as a sample for the analysis is 46 pieces. T-test of two independent samples is a data analysis technique used in this study. Auditors who have an internal locus of control have better job satisfaction compared with the auditors who have an external locus of control is the result of this study were seen statistically.
ROTASI MANDATORY SEBAGAI PEMODERASI PENGARUH NON AUDIT SERVICES, AUDIT TIME BUDGET PRESSURE PADA INDEPENDENSI AUDITOR I Gusti Ayu Dwi Listya Dewi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 20 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

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Abstract

This study intends to obtain empirical evidence regarding mandatory rotation as the moderating influence of non-audit services and audit time budget pressure on auditor independence. This research was conducted at the Bali Provincial Public Accountant Office, which is registered in the Directory Institut Akuntan Publik Indonesia (IAPI) 2016. Using questionnaire technique survey method and 42 auditors as the population in this study that working in the Bali Provincial Public Accountant Office. This Study using sampling method non probability with saturated sampling technique. Analysis of the data used is Moderating Regression Analysis (MRA). The results of the analysis showed that the non-audit services have a negative effect on the independence of auditors, audit time budget pressure negatively influence the independence of the auditor, mandatory rotation weaken the influence of non-audit services on auditor independence. Mandatory rotation of audit time budget strengthens the influence of pressure on auditor independence.
PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN Anak Agung Istri Shintia Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 13 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

Mengetahui penerapan tax review atas pajak penghasilan badan sebagai dasar pemenuhan kewajiban perpajakan pada PT AV tahun pajak 2013 merupakan tujuan dari penelitian ini. PT. AV yang merupakan perusahaan yang bergerak di bidang Resort merupakan objek dalam penelitian ini. Metode yang dipergunakan dalam pengumpulan data ini adalah dokumentasi dan wawancara.  Setelah diterapkan tax review atas PPh Badan menunjukkan PT.AV telah menjalankan kewajiban penyetoran dan pelaporan sesuai dengan ketentuan perpajakan. Namun, dalam perhitungan dan penyusunan SPT Tahunan Badan terdapat kesalahan dalam pembebanan biaya pada laporan laba rugi fiskal sehingga mengakibatkan pajak terutang perusahaan lebih kecil dari ketentuan.
PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK, DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK Putu Rara Susmita; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 14 No 2 (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

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion that will cause a reduction in tax revenue to the state treasury Indonesia. The purpose of this study was to determine the effect of service quality, tax penalties, tax compliance costs, and the implementation of e-filing in compliance WP OP in East Denpasar. The samples used were 100 respondents to the method of determining the sample was accidental sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. The results obtained by the quality of service, tax penalties, and the implementation of e-filing and significant positive effect on compliance WP OP, whereas tax compliance costs and significant negative effect.
ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN DAN KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN Ni Wayan Mirda Yanti; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 15 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

The budget is fundamental for an organization to run the operations of the institution. This research aims to determine the effect of budgetary participation and budget goal clarity on the budgetary slack is moderated by asymmetry of information. Research on 43 SKPD Tabanan. Sample selection is done by using a sampling method saturated. Total respondents 129 people consisting of Chief SKPD, Head of Sub. General and Planning and Head of the sub. Financial department. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis. The study found that the participation budgeting positive influence on budgetary slack, budget goal clarity positive influence on budgetary slack, the information asymmetry strengthen budgetary participation influence on budgetary slack, and the information asymmetry does not moderate the effect of budget goal clarity on budgetary slack.
Pengaruh Struktur Audit, Komitmen Organisasi, Dan Gaya Kepemimpinan Transformasional Pada Kinerja Auditor I Gusti Ngurah Agung Dicky Wibawa; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 24 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.v24.i03.p01

Abstract

Population in this research is all auditor of public accountant office in Bali which incorporated in Indonesian Institute of Certified Public Accountant. Sampling method used is puposive sampling method, while data collected through questionnaire technique. Data analysis techniques used are quantitative analysis techniques that include multiple linear regression analysis. Target respondents of this research is 70 respondents, but the respondent data that can be processed is 53 respondents' answers. Testing the validity and reliability of the instruments of the variables used in this study has an acceptable level of validity and reliability. The results of this study indicate that the audit structure variable, organizational commitment, and transformational leadership style have positive and significant influence on auditor performance. This means that the use of the audit structure can help the auditor perform better in his duties, as well as the high level of commitment to his organization, the better performance, and the transformational leadership style can give a sense of the auditor's performance. Keywords: audit structure, organizational commitment, transformational leadership style, auditor performance.
Jumlah Kredit dan Suku Bunga terhadap Profitabilitas dengan Kualitas Kredit sebagai Pemoderasi Ni Kadek Winda Ardiyani; I Ketut Yadnyana
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.p13

Abstract

Profitability is very important for a company because it is one of the bases used to assess the condition of a company. The purpose of this study was to obtain empirical evidence regarding the effect of the amount of credit extended and interest rates on profitability with credit quality as a moderator. This research was conducted at LPD in Buleleng Regency. The number of samples taken using the non-probability sampling method with purposive sampling technique obtained as many as 42 samples. Data collection was carried out using non-participant observation methods with documentation techniques. The analysis technique used is multiple linear regression and Moderated Regression Analysis. According to the findings of the data analysis, the amount of credit distributed has a positive and significant effect on profitability and interest rates have no significant effect on profitability. This study also shows that credit quality weakens the influence of the amount of credit extended and interest rates on profitability. Keywords: Profitability; Interest Rate; Credit Quality
Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model I Gusti Ayu Nadya Utami Dewi Wibawa; Herkulanus Bambang Suprasto
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.p18

Abstract

Pressure, opportunity and rationalization are three conditions that always occur in an act of fraud which is often called the fraud triangle, a theory developed by Cressey. This study aims to reveal aspects that support fraud using the fraud triangle model against entities listed on the Indonesia Stock Exchange, namely the property and real estate sectors in 2017-2019. This research used a population of all property and real estate companies and the number of samples used was 21 companies with observation years from 2017 to 2019, resulting in a final sample size of 63 financial reports. In this research, multiple linear regression was used as a method which was then processed first using IBM SPSS 21 software. This research obtained results that only the financial stability and ineffective monitoring variables had a positive effect on financial reporting fraud. Meanwhile, rationalization has a negative effect on fraudulent financial reporting. Keywords : Financial Stability; Ineffective Monitoring; Rationalization; Fraudulent Financial Statements.
Mampukah Kebijakan Dividen Memoderasi Kinerja ESG, Profitabilitas, dan Struktur Modal terhadap Nilai Perusahaan? Herlina Lusmeida; Cheryl Sudardja
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p06

Abstract

Financial factors and non-financial factors currently influence company value. This research also wants to look at the role of Dividend Policy in the relationship between ESG Performance, Profitability and Capital Structure with Company Value. This research uses non-financial sector companies that have been listed on the Indonesia Stock Exchange, Singapore Exchange, Bursa Malaysia and Thailand Stock Exchange for the 2019-2022 period with a total of 103 companies as samples. The analysis technique used is multiple linear regression. The research results obtained show that ESG Performance, Profitability, Capital Structure and Dividend Policy are positively correlated with Company Value. Dividend policy strengthens the relationship between Profitability and Company Value, but Dividend Policy cannot moderate the relationship between ESG Performance and Capital Structure and Company Value. Keywords: Firm Value; ESG Performance; Profitability; Capital Structure; Dividend Policy

Page 233 of 333 | Total Record : 3329

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