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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 KARAKTERISTIK DEWAN KOMISARIS, OPINI AUDITOR, PROFITABILITAS, DAN REPUTASI AUDITOR PADA TIMELINESS OF FINANCIAL REPORTING Jovi Aryadi Joened; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 14 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

Ketepatwaktuan pelaporan keuangan perusahaan kepada publik sangat penting karena informasi tersebut dibutuhkan untuk membuat keputusan dalam berinvestasi dan sebagai peninjauan oleh regulator atas kepatuhan perusahaan terhadap regulasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran dewan komisaris, komisaris independen, opini auditor, profitabilitas, dan reputasi auditor pada timeliness of financial reporting.  Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Penelitian ini menggunakan purposive sampling sebagai metode penentuan sampel. Jumlah sampel yang digunakan dalam penelitian ini adalah 404 perusahaan. Teknik analisis yang digunakan adalah analisis regresi berganda. Berdasarkan hasil analisis, diketahui bahwa ukuran dewan komisaris, opini auditor, profitabilitas, dan reputasi auditor berpengaruh negatif pada timeliness of financial reporting. Sedangkan komisaris independen berpengaruh positif pada timeliness of financial reporting
Pengaruh Kecanggihan Teknologi Pada Efektivitas Sia Dengan Dukungan Manajemen Puncak, Dan Kemampuan Teknik Personal Sebagai Pemoderasi A.A Ngr. Yoga Krisna Aditya; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 23 No 1 (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.i01.p27

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi dengan adanya dukungan manajemen puncak, dan kemampuan teknik personal sebagai variabel pemoderasi pada Badan Pendapatan Daerah Kota Denpasar. Jumlah responden sebanyak 52 orang responden, dengan metodenon-probability sampling. Penentuan responden menggunakan teknik sampling jenuh. Pengumpulan data dilakukan melalui wawancara, observasi, dan kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ditemukan bahwa kecanggihan teknologi, dan kemampuan teknik personal berpengaruh positif dan signifikan pada efektivitas sistem informasi akuntansi, sedangkan dukungan manajemen puncak berpengaruh negatif dan signifikan pada efektivitas sistem informasi akuntansi. Hasil pengujian variabel pemoderasi yaitu ditemukan bahwa dukungan manajemen puncak tidak sebagai variabel pemoderasi pada pengaruh kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi, sedangkan kemampuan teknik personal mampu memoderasi pengaruh kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi. Kata kunci:kecanggihan teknologi, dukungan manajemen puncak, kemampuan teknik personal, efektivitas sistem informasi akuntansi. ABSTRACT The purpose of this study is to investigate the influence of technology sophistication on accounting information system effectiveness moderated by top management support and personal technical skill. This research was conducted at Badan Pendapatan Daerah of Denpasar City. Sample consists of 52 respondents, determined by non-probability sampling method, i.e. census method. Data are collected through interview, observation, and questionnaire, and analyzed using multiple regression and moderated regression analysis (MRA).The results show that technology sophistication and personal technical skill influence the accounting information system effectiveness positively and significantly. Top management support, on the other hand, has negative effect. Testing on moderating variables shows that top management support is not a moderating variable, while personal technical skill significantly weakens the effect of technology sophistication on accounting information system effectiveness. Kata Kunci: technology sophistication, top management support, personal technical skill, on accounting information system effectiveness.
Independensi Memoderasi Pengaruh Akuntabilitas dan Integritas Pada Kualitas Audit (Studi Empiris Pada KAP Provinsi Bali) A.A. Istri Muthia Dewi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 24 No 1 (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.i01.p20

Abstract

This study aims to obtain empirical evidence of the influence of accountability and integrity on audit quality, as well as the ability of independence to strengthen the effect of accountability, and integrity on audit quality. The research was conducted at the Public Accounting Firm of Bali Province registered with the Indonesian Institute of Certified Public Accountants. The number of samples used counted 41 people by using purposive sampling technique. Data collection method was done by using questionnaire method and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that accountability has positive effect on audit quality. Integrity has a positive effect on audit quality. Independence is unable to strengthen the effect of accountability on audit quality. Independence strengthens the influence of integrity on audit quality Keywords: independence, accountability, integrity, and audit quality. This study aims to obtain empirical evidence of the influence of accountability and integrity on audit quality, as well as the ability of independence to strengthen the effect of accountability, and integrity on audit quality. The research was conducted at the Public Accounting Firm of Bali Province registered with the Indonesian Institute of Certified Public Accountants. The number of samples used counted 41 people by using purposive sampling technique. Data collection method was done by using questionnaire method and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that accountability has positive effect on audit quality. Integrity has a positive effect on audit quality. Independence is unable to strengthen the effect of accountability on audit quality. Independence strengthens the influence of integrity on audit quality Keywords: independence, accountability, integrity, and audit quality.
Pengaruh Kualitas Audit Terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2013-2016 Ni Wayan Asri Mustika; Made Yenni Latrini
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p17

Abstract

Earnings management practices have occurred with Enron Corp. Profit management is defined as the difference between the realized revenues from transactions occurring during one period and the costs associated with the income. The purpose of this study is to examine the effect of audit quality on earnings management. The audit quality in this study is measured by the size of the Public Accounting Firm (KAP), the auditor of industry specialization, and the independence of auditors. This study uses secondary data of financial statements of banking companies listed on the Indonesia Stock Exchange in 2013-2016. This study uses purposive sampling, with 64 samples of banking companies. Data analysis method used in this research is multiple linear regression test. The results showed that the size of KAP does not affect the earnings management. Meanwhile, industry specialist auditor and auditor independence have an effect on earnings management. Keywords: Audit quality, KAP measures, industry specialization auditors.
PENGARUH KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Sesilia Novita Kristi, I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 4 No 2 (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 Penelitian ini mengkaji pengaruh keputusan pendanaan terhadap nilai perusahaan,dan pengaruh pemoderasi pertumbuhan perusahaan pada hubungan keputusan pendanaan dengan nilai perusahaan. Penelitian dilakukan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2006-2011. Teknik analisis data yang digunakan adalah regresi linier berganda dengan moderated regression analysis (MRA). Hasil analisis menunjukkan bahwa: (1) Keputusan pendanaan berpengaruh positif terhadap nilai perusahaan, (2) Pertumbuhan perusahaan berpengaruh pada hubungan keputusan pendanaan dengan nilai perusahaan. Hasil penelitian ini menunjukkan bahwa pertumbuhan perusahaan merupakan variabel pemoderasi pengaruh keputusan pendanaan terhadap nilai perusahaan. Pertumbuhan perusahaan memperlemah hubungan positif keputusan pendanaan terhadap nilai perusahaan. Kata kunci: keputusan pendanaan, pertumbuhan perusahaan, nilai perusahaan
Implementasi Sistem Elektronik dalam Meningkatkan Kepatuhan Wajib Pajak Ni Nyoman Sri Rahayu Trisna Dewi
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p18

Abstract

This research aims to determine the effect of implementing e-billing and e-filing on taxpayer compliance. Research data was collected using a questionnaire. This research uses individual taxpayers at KPP Pratama West Denpasar as respondents with a total of 100 respondents. The data analysis method used in this research is multiple linear regression analysis using the SPSS program. The research results show that the implementation of e-billing and e-filing can increase taxpayer compliance at KPP Pratama West Denpasar. Keywords: E-Billing; E-Filing; Taxpayer Compliance
Penerapan Good Corporate Governance, Sistem Pengendalian Internal dan Persepsi Kualitas Informasi Keuangan Made Rina Permata Dewi; Gayatri Gayatri
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p05

Abstract

This study aims to examine empirically the influence of the principles of transparency, accountability, responsibility, independence, fairness/equality and internal control systems. The research data was collected through a questionnaire, the research respondents were the number of employees obtained directly from the head of the finance and general department, employees of the finance section, and employees of the general section at the PERUMDA Air Minum Tirta Mangutama Kabupaten Badung. The method of determining the sample using purposive sampling with a total of 54 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). Based on the results of the study, it shows that Transparency; Accountability; Responsibility; Independency; Fairness; Internal Control System have a positive and significant effect on the quality of financial information. Keywords: Transparancy; Accountability; Independency; Fairness; Internal Control System.
Visual Representation in Sustainability Reports: Impact on Public Perception of Corporate Social and Environmental Reputation I Wayan Bayu Adi Pratama; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p03

Abstract

This study investigates the impact of visual representations in sustainability reports on public perceptions of corporate social and environmental reputations. The research focuses on 270 companies listed on the Indonesia Stock Exchange in 2022 and analyzes 563 sustainability reports published between 2020 and 2022 using content analysis methods. The content analysis aims to quantify the use of visual elements, such as images, photos, graphs, and tables, in these reports. Impression management theory is employed to interpret the findings. Logistic regression analysis is used to assess the data. The results indicate that visual representations significantly influence public perceptions of corporate social and environmental reputations. These visual elements enable companies to more effectively convey their sustainability efforts, achievements, and commitments to the public, thereby enhancing their reputation and trustworthiness.
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Profitabilitas yang Dimoderasi oleh Kinerja Lingkungan Ibnu Asif; Hadi Pramono; Hardiyanto Wibowo; Novi Dirgantari
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.p07

Abstract

Climate change caused by mining company operational activities can have a negative impact on the surrounding community. The purpose of this study is to determine the effect of company size and leverage on profitability, with environmental performance as a moderating variable. This research method uses a quantitative method with a sample of mining companies listed on the IDX during 2020–2023. This study found a positive relationship between company size and profitability, but leverage had a negative impact on profitability. Environmental performance as a moderator was unable to moderate the relationship between company size and profitability, but environmental performance could weaken the relationship between leverage and profitability. Keywords: Company Size; Leverage; Profitability; Environmental Performance.
Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Pengaruh Leverage dan Kepemilikan Manajerial Pada Nilai Perusahaan Ida Ayu Gde Shinta Vidarani; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p11

Abstract

This study aims to determine and obtain empirical evidence about the effect of leverage and managerial ownership on firm value by disclosing corporate social responsibility as a moderating factor. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2014-2018. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained 13 mining companies, so the number of observations in the study was 65 observations over 5 years. Data analysis techniques used is Moderated Regression Analysis (MRA). Based on the results of the study, it shows that disclosure of corporate social responsibility as a moderating variable weakens the influence of leverage on firm value, disclosure of corporate social responsibility as a moderating variable that strengthens the effect of managerial ownership on firm value. Keywords: CSR Disclosure; Leverage; Managerial Ownership; Firm Value.

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