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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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Pengungkapan Manajemen Risiko, Pengungkapan Modal Intelektual dan Nilai Perusahaan Farmasi Vebyeta Listiani; Dodik Ariyanto
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p16

Abstract

Firm value can be interpreted as the expectation of shareholder’s investment value as a reaction to the information conveyed by the company. The value of public company will be reflected in the price of shares traded on the capital market. This study aims to determine the effect of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure on firm value. The number of samples used in this research is 40 observation pharmaceutical companies listed on the Indonesia Stock Exchange. This research uses purposive sampling technique in accordance with predetermined criteria. The analysis technique used is panel data regression analysis with Eviews program. The results showed that ERM disclosure and IC disclosure had a positive and significant effect on firm value. Keywords: Enterprise Risk Management Disclosure; Intellectual Capital Disclosure; Firm Value; Covid-19.
Evaluasi Pelaksanaan Percepatan Restitusi Pajak Penghasilan Bagi Wajib Pajak Orang Pribadi Huswatun Hasanah; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p15

Abstract

Acceleration of tax refund for individual taxpayers is Indonesia government’s facility to a preliminary refund of Income Tax overpayment for Individual Taxpayers by guaranteeing the settlement process within 15 (fifteen) working days. This study aims to analyze how the accelerated income tax refund for individual taxpayers are implemented based on the four maxims principle, namely equality, certainty, convenience, and economy. The survey sample consisted of individuals with the individual taxpayer’s criteria who had submitted the2022 individual income tax return selected with a simple random sampling approach. This study uses primary data derived from the distributing questionnaire and in-depth interviews. Likert scale is used to assist in data analysis for tests conducted in this study. The results of this study indicate that the application of accelerated income tax restitution for WPOP has fulfilled the principles of equality, certainty, convenience, and economy. However, there are several things that need to be improved in terms of individual taxpayer's understanding of tax administration to accelerate income tax refunds for individual taxpayers. Keywords: Acceleration of Restitution Individual Taxpayer; Income Tax; Individual Tax Payers; Principle of Tax Collection,
Dapatkah Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Koneksi Politik dan Kepemilikan Manajerial Terhadap Agresivitas Pajak? Andre Sumingtio; Estralita Trisnawati; Amrie Firmansyah
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p05

Abstract

The political connections owned by the company become the motivation to carry out tax aggressiveness by reducing political costs and choosing parties who have special affinity with the government. The purpose of this study was to determine the effect of political connections, managerial ownership and disclosure of governance on tax aggressiveness with disclosure of social responsibility as a moderating variable. The research data uses non-consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period and obtained a total of 148 observations. The data analysis tool used is Wrap Partial Least Square (PLS) 7.0 software. Based on the results of the study, it is known that the moderating variable of social responsibility disclosure is able to moderate the effect of political connections and managerial ownership, and managerial ownership on tax aggressiveness. Keywords: Tax Aggressiveness; Political Connections; Managerial Ownership; Good Corporate Governance; Corporate Social Responsibility.
Associations Between Government Ownership, Leverage, Media Exposure, Environmental Performance, and Carbon Emission Ni Komang Pistrikayani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study seeks to provide empirical evidence on the impact of government ownership, leverage, media exposure, and environmental performance on carbon emission disclosure. The research focuses on energy sector companies listed on the IDX from 2018 to 2022. The sample was selected using purposive sampling, resulting in eight companies and 40 observations. Multiple linear regression analysis reveals that media exposure positively influences carbon emission disclosure, while government ownership, leverage, and environmental performance show no significant effects. These findings support legitimacy theory, indicating that companies with greater media exposure are more transparent in their carbon emission reporting. Keywords: Carbon emission disclosure; government ownership; leverage; media exposure; environmental performance.
Evaluation Of The Impact Of The Policy Implementation Of The Average Effective Tax Rate In Government Regulation No 58 Of 2023 Jeffry Setiady Chandra; Dahlia Sari
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This research aims to analyze the Average Effective Rate (TER) policy applied to the calculation of individual taxpayer employees, in accordance with Government Regulation Number 58 of 2023. The analysis assesses this policy from the perspective of employer taxpayers as tax withholders and individual employee taxpayers as those subject to withholding, based on the criteria of The Four Maxims: fairness, legal certainty, simplicity, and economic benefits. The analysis method used in this study is a descriptive qualitative case study. The research object is PT B, a company in the fashion industry employing approximately 800 people. The research methodology applies a triangulation method by utilizing primary data collection, literature studies, and secondary data. Primary data collection was conducted through questionnaires distributed to individual employee taxpayers and interviews with PT B's Accounting and Tax Manager, tax consultants, and government representatives from the Directorate General of Taxes (DJP) and the Fiscal Policy Agency (BKF). The research findings indicate that the effective rate policy adheres to the principles of fairness, legal certainty, simplicity, and economic benefits. Furthermore, analysis of information gathered from the respondents reveals that this policy encourages compliance with the reporting of Monthly Income Tax Article 21 (PPh 21) for employer taxpayers as withholders. However, compliance with the Annual Tax Return reporting for individual employee taxpayers cannot yet be analyzed, as the policy has not been in effect for a full year. Therefore, active involvement from the DJP is required to socialize the implementation of this policy, ensuring that it promotes compliance with Annual Tax Return reporting for individual employee taxpayers. Keywords: Average Efektif Rate (TER), The Four Maxims, policy evaluation, Article 21 Income Tax, Individual Employee Taxpayers.
PENGARUH KESADARAN, PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Kadek Juniati Putri; Putu Ery Setiawan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to determine the effect of taxpayer awareness, knowledge and understanding of regulations, taxation, quality of service and tax penalties on tax compliance on the Tax Office (KPP) Pratama East Denpasar. The theory used in this study are attribution theory (atribution theory), contingency theory and the theory of perceived behavior (TPB). The population in this study include individual taxpayers registered at the Tax Office Pratama East Denpasar number 100.703 taxpayers. The samples used in this study were 100 respondents with incidental sampling technique sampling method. The data collection was conducted by questionnaire. Data analysis technique used is multiple linear regression. The results showed that the taxpayer awareness, knowledge and understanding of regulations, taxation, quality of service and tax penalties positive effect on tax compliance.
PENGARUH PROFITABILITAS DAN SOLVABILITAS PADA AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Wulan Paramita Dewi; I Dewa Nyoman Wiratmaja
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

The purpose of this study was to determine the effect of profitability and solvency to audit delay, and to determine whether the firms size in the moderating influence of the profitability and solvency to audit delay. This research use signalling theory as a grand theory. This research was conducted on 43 mining company listed on the Indonesia Stock Exchange during the period 2012-2015 with annual financial statements as sekunder method of collecting data. The number of samples are 48, with purposive sampling method. Independent variables used are profitability and solvency. The dependent variable is audit delay. Moderating variables used is firms size. Moderated Regression Analysis as analysis technique. The results showed profitability and solvency has a negative effect on audit delay. Firms size can not moderate profitability in audit delay. Firms size can moderate effect on the solvency of the audit delay.
Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Emiten LQ 45 Tahun 2009-2018 Ni Putu Laksmi Narayanti; Gayatri Gayatri
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.p19

Abstract

This study aims to obtain empirical evidence of the relationship between dividend policy and profitability on the o stock prices. The population in this study are companies registered in the LQ-45 period 2009 - 2018, the reason issuers contained in this index tend to distribute dividends and have high trade liquidity. The sampling technique in this study was purposive sampling and the total observation companies were 6 sample companies. Data analysis techniques using Multiple Linear Regression Analysis. As the results, the devidend policy brings a possitive effect on the stock prices, and the profitability that has been proxied by ROA also brings a possitive effect on the company’s stock price. Keywords: Devidend Policy; Stock Prices; Profitability; LQ45.
Determinan Kebijakan Dividen di Bursa Efek Indonesia Serly Serly; Haris Yukie
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p12

Abstract

The study aims to analyze the determinants of dividend policy in companies listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2021. The variables studied in this study include liquidity, profitability proxied by Return on Equity (ROE) and Return on Assets (ROA). , solvency, company size, free cash flow, asset tangibility, investment opportunities, life cycle, and company risk. The research sample totaled 1,620 data obtained from 270 companies during the 2016-2021 period which were selected through purposive sampling. The total number of outlier data is 179 data so that the final data studied is 1,441 data. Panel regression analysis was applied as a test method in this study. The results of the study prove that liquidity, ROA, and free cash flow significantly influence dividend policy, while the other variables studied are not factors that influence dividend policy in companies listed on the IDX. Keywords: Dividend Policy; Dividend; Firm Characteristics; Financial Ratios
Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility Komang Rimba Rainugraha Tista; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p03

Abstract

Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure. Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.

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