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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
 233   234   235   236   237 
Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan Jesicha Isadora Illiony Minta; Gede Juliarsa
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p17

Abstract

This research aims to determine the influence of the Quality of Human Resources, the Government's Internal Control System and the Use of Information Technology on the Quality of Regional Government Financial Reports. This research uses a quantitative-associative method which is located at the West Manggarai Regency Regional Work Unit. The sample used was purposive sampling and data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences program. The research results show that the quality of human resources, the government's internal control system and the use of information technology have a positive and significant effect on the quality of the West Manggarai Regency government's financial reports. Keywords: Human Resources; Internal Control System; Information Technology; Financial Reports
Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak Putu Desy Ari Paramitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p02

Abstract

This study aims to determine how the influence of tax administration reforms that are applied as well as the application of e-invoices on tax compliance reporting of taxable entrepreneurs (PKP). The method for determining the sample is using the Accidental Sampling method. The number of samples is 73 respondents obtained from sample calculations with Slovin formula. Data collected by questionnaire. The questionnaire uses a 4-point Likert scale. Data analysis uses multiple linear regression analysis techniques. From the results of data analysis, the results obtained are a positive and significant relationship from the implementation of tax administration reforms and the application of e-invoices to PKP compliance in tax reporting. Keywords: Tax Administration Reform; E-Invoice Implementation; PKP Reporting Compliance.
Reaksi Pasar terhadap Peristiwa Politik 2019 di Indonesia Ni Luh Dea Kemuning; Ida Bagus Teddy Prianthara; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p11

Abstract

This study examines the information content in political events in 2019, namely the appointment of the president and vice president and the announcement of the Kabinet Indonesia Maju. Market reaction is measured by abnormal returns, security return variability, and trading volume activity. The observation period in this study was five days before and after the event, with a sample of 20 companies affiliated with the winner of the election and 25 companies at the announcement of the Indonesian Maju Cabinet. The results of hypothesis testing indicate that there is a difference in the average abnormal return in the event of the appointment of the elected president and vice president, but there is no difference in security return variability and trading volume activity. Furthermore, hypothesis testing shows that there is a significant difference in average trading volume activity before and after the announcement of the Kabinet Indonesia Maju, but there is no difference in abnormal return and security return variability. Keywords: Market Efficiency; Event Studies; Abnormal Returns; Security Return Variability; Trading Volume Activity.
Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa Ni Wayan Meli Antari; I Made Karya Utama
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p11

Abstract

Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology on employee performance. The research was carried out at the Village Credit Institution in Tegallalang. The total respondents used are 110 employees, using purposive sampling technique. Data were analyzed using PLS. The findings show that the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology have a positive and significant impact on employee performance, meaning that these findings can confirm the TAM theory and the TPC theory. Keywords: Effective Of Accounting Information System; Information Technology Utilization; Suitability Of Tasks; Employee Performance.
PROFESIONALISME, KOMITMEN ORGANISASI, INTENSITAS MORAL DAN TINDAKAN AKUNTAN MELAKUKAN WHISTLEBLOWING Luh Putu Setiawati; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 17 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

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

Abstract

Cheating on the leading companies happened lately. Whistleblowing deemed necessary to minimize fraud within the company. Factors of the actions of accountants to do whistleblowing are professionalism, organizational commitment and moral intensity. The purpose of this study to obtain empirical evidence of the influence of professionalism, organizational commitment, and moral intensity on whistleblowing. The sampling method is non-probability sampling. This study used multiple linear regression analysis. The results showed professionalism, organizational commitment, and moral intensityhave a positive influence.. It means better professionalism, organizational commitment and moral intensity the higher the intention accountant to do whistleblowing.
PROFITABILITAS SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG Ni Luh Made Winda Pratiwi; Maria M Ratna Sari
E-Jurnal Akuntansi Vol 18 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 research aims to study profitability as the moderator for the impact of company size on audit report lag. The population used in this research is manufacturing companies listed on the Stock Exchange in 2012-2014 as many as 432 companies. Determination of the sample using purposive sampling technique with a sample of 300 observation.. The analysis technique used is Moderated Regression Analysis (MRA). The analysis results show that the size of a company has negative impact on audit report lag and profitability weakens the impact of a company size on audit report lag. The influence of the independent variable on the dependent variable is equal to 5.4 percent and the remaining 94.6 percent is influenced by other variables outside the model.
PENGARUH TINGKAT BUNGA PASAR DAN KARAKTERISTIK OBLIGASI PADA IMBAL HASIL OBLIGASI YANG TERGOLONG INVESTMENT GRADE Ni Putu Kartika Eka Putri; Ida Bagus Putra Astika; Ayu Arysta Dewi
E-Jurnal Akuntansi Vol 19 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

Yields of bonds is an important factor for consideration of investors in the purchase of bonds as investment instruments. The purpose of this study was to determine the effect of market interest rates and bond characteristics, namely coupons interest rate and term to maturities on the yield of bonds. This research was conducted at the company that issued the bonds listed in Indonesia Stock Exchange in 2013-2015. The research sample was determined by purposive sampling technique. The sample in this study was 28 bonds from 14 companies. Data analysis technique used is multiple linear regression. The results showed that the variable market interest rates and term to maturities positive effect on bond yields. While variable coupon interest rate has no effect on bond yields
Pengaruh Pengaruh Pemecahan Saham (Stock Split) Pada Return Saham Dengan Inflasi Sebagai Variabel Moderasi I Kadek Agus Wira Pradipta; Ketut Jati
E-Jurnal Akuntansi Vol 21 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.v21.i02.p14

Abstract

Stock split is an activity undertaken by a Go Public company to raise the number of shares where its activity is usually done when the stock price is too high that will reduce the ability of investors to buy it. Stock split is done to increase profit and return. Splitting stocks in vain if acquired economic turmoil. Companies and investors need to consider the factors that affect. The purpose of this study is to obtain evidence of stock variables. This research was conducted at companies listed on Indonesia Stock Exchange 2011-2015. The number of samples of 41 companies with a total of 41 observations. The method used is nonprobability sampling technique with purposive sampling technique. Data collection is based on documentary techniques. Multiple regression analysis (MRA). Split the stock proxy with the stock split, and again proxied with return, and inflation is proxied with inflation. Based on the discussion of the results of research that has been done can be concluded, inflation has a significant effect on the relationship stocks. (Stock split) on stock return and a positive impact on the process that occurs between stocks. Keywords: Stock Split, Inflation, Stock Return, Return
MODERASI GOOD CORPORATE GOVERNANCE PADA PENGARUH ANTARA LEVERAGE DAN MANAJEMEN LABA Putri Puspita; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 12 No 3 (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

Laporan keuangan merupakan salah satu sumber informasi bagi stakeholder dalam menilai kinerja manajemen perusahaan atas tanggung jawab yang sudah dilaksanakan. Manajemen laba merupakan cara yang dilakukan manajemen untuk mempengaruhi jumlah laba di laporan keuangan, sehingga membuat laporan keuangan akan baik demi kepentingan manajemen. Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh leverage pada manajemen laba dan untuk mengetahui apakah good corporate governance mampu memoderasi hubungan leverage dan manajemen laba.Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di BEI periode 2009-2013. Sampel ditentukan dengan menggunakan metode purposive sampling. Jumlah sampel yang terpilih adalah 43 perusahaan amatan. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA), terlebih dahulu dilakukan analisis faktor untuk menentukan faktor GCG. Berdasarkan analisis yang telah dilakukan, penelitian ini membuktikan bahwa leverage berpengaruh positif pada manajemen laba dan GCG mampu memperlemah pengaruh leverage pada manajemen laba.
Pengaruh Profitabilitas, Investment Opportunity Setdan Free Cash Flow Pada Kebijakan Dividen Ngurah Surya Pranajaya Utama; Gayatri Gayatri
E-Jurnal Akuntansi Vol 22 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.v22.i02.p06

Abstract

The dividend policy is a decision on corporate profit sharing. The dividend policy issued by company through the General Meeting of Shareholders (AGM) becomes an important factor to be considered for potential investors. Therefore, the company must pay attention to the factors in determining the decision regarding the dividend policy. Dividend policy decisions need to be considered by the company to get an optimal results. This study aims to obtain empirical evidence on the effect of profitability, investment opportunity set, and free cash flow on dividend policy.This research was conducted at a manufacturing company listed on Indonesia Stock Exchange 2012-2016. The sampling method was purposive sampling. Data analysis technique was multiple linear regression. Based on the research, it’s known that profitability is proxied by return on assets (ROA) has a positive effect on dividend policy. Meanwhile, investment opportunity set and free cash flow have no effect on dividend policy. Keywords: Dividend policy, profitability, investment opportunity set, and free cash flow

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