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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 GAYA KEPEMIMPINAN SITUASIONAL, BUDAYA ORGANISASI DAN MOTIVASI PADA KINERJA KARYAWAN DI PT BANK PEMBANGUNAN DAERAH BALI CABANG BADUNG Kadek Fajar Andika Karma; Gerianta Wirawan Yasa; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 19 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

This research examined the effect of situational leadership style, organizational culture and motivation on employee performance at PT Bank Pembangunan Daerah Bali Cabang Badung. This research was 95 employess at PT Bank Pembangunan Daerah Bali Cabang Badung and entire unit underneath the status of a permanent employee. Sampling was done by saturation sampling technique that is part of the non probability sampling method in which this technique sampling an even number equal to the population. Multiple regression model was used to test the influence of independent variables on the dependent variables.The results of multiple linear regression analysis showed that situational leadership style, organizational culture and motivation positive effect on the employee's performance at PT Bank Pembangunan Daerah Bali Cabang Badung. shows that the higher the situational leadership style, organizational culture and motivation will be higher the performance of employees.
Firm Size as Moderator Effect of Profitability and Solvency on Audit Completion Period Ni Putu Anggistya Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 21 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

Rentang waktu penyelesaian audit diukur dari dari tanggal penutupan tahun buku sampai tanggal diselesaikannya laporan audit oleh auditor independen. Lamanya waktu penyelesaian audit akan mempengaruhi ketepatan waktu dalam penyampaian laporan keuangan auditan. Tepat waktu atau tidaknya penyampaian laporan keuangan auditan banyak dipengaruhi oleh kondisi perusahaan yang dalam penelitian ini dilihat dari profitabilitas dan solvabilitas perusahaan, di mana apabila terdapat good news, maka perusahaan akan meminta auditor secepatnya menyelesaikan audit agar laporan keuangan auditan dapat diterbitkan tepat waktu. Sebaliknya, apabila terdapat bad news, maka perusahaan cenderung akan terlambat menerbitkan laporan keuangan auditan. Penelitian ini bertujuan untuk menguji secara empiris ukuran perusahaan sebagai pemoderasi pengaruh profitabilitas dan solvabilitas pada rentang waktu penyelesaian audit. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Jumlah sampel yang diambil sebanyak 67 perusahaan manufaktur, dengan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan manufaktur. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Berdasarkan hasil analisis disimpulkan bahwa profitabilitas berpengaruh negatif dan signifikan pada rentang waktu penyelesaian audit, solvabilitas berpengaruh positif dan signifikan pada rentang waktu penyelesaian audit, ukuran perusahaan memperlemah hubungan antara profitabilitas pada rentang waktu penyelesaian audit dan ukuran perusahaan memperkuat hubungan antara solvabilitas pada rentang waktu penyelesaian audit. Kata kunci: Profitabilitas, Solvabilitas, Ukuran Perusahaan, Rentang Waktu Penyelesaian Audit
Pengaruh Pengungkapan Tanggung Jawab Sosial Pada Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Pemoderasi Anak Agung Ayu Mutya Armika; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 22 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.v22.i01.p04

Abstract

Company value is very fundamental factor and need to be known by the investors before deciding to invest. Information disclosed by the company is a signal for investors to instill shares in the company. Information provided by companies in the form of corporate value, disclosure of social responsibility and profitability. The purpose of this study is to obtain empirical evidence of the role of profitability in moderating the influence of corporate social responsibility disclosure on firm value in basic and chemical industry companies listed on the IDX during the year 2013-2015. The population of this study amounted to 60 companies, with samples used by 57 companies using nonprobability sampling method. The dependent variable is firm value as measured by Price Book Value (PBV). The independent variable is disclosure of social responsibility as measured by the corporate social responsibility disclosure index (CSRD index). The moderation variable is profitability measured by Return on Equity (ROE). Data collection method used is non participant observation. The analysis technique used is Moderated Regression Analysis (MRA). The results of the study shows the disclosure of corporate social responsibility positively affects on firm value. Profitability does not able to moderate influence of corporate social responsibility disclosure on firm value. Keywords: disclosure of corporate social responsibility, corporate value, profitability
Pengaruh Penerapan E-system Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Gusti Ayu Raisa Ersania; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 22 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.v22.i03.p09

Abstract

This study aims to determine the effect of e-System application of taxation on the level of taxpayer compliance of individuals at the Tax Office Pratama East Denpasar. The sample in this research is 100 individual taxpayers active and registered in KPP Pratama East Denpasar. One method used to determine the number of samples is to use the Slovin formula. Data analysis method used is multiple linear regression. This type of research is primary data obtained from personal taxpayer's answer listed in KPP Pratama East Denpasar, which is answer to a series of questionnaires asked by researchers about factors that influence tax compliance. The sample was determined using nonprobability sampling with purposive sampling technique. The results of this study indicate that the implementation of e-Registration, e-Billing, and e-Filling positively affect the compliance of individual taxpayers at KPP Pratama East Denpasar Keywords: e-Registration, e-Billing,e-Filling, Personal Taxpayer Compliance
Self Esteem Dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Budgetary Slack Anak Agung Ngurah Bagus Dwiprayuda; I Dewa Wiratmaja
E-Jurnal Akuntansi Vol 26 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.v26.i01.p16

Abstract

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator of the influence of budgetary participation on budgetary slack. This research was conducted at 22 BPR in Denpasar City. The technique of determining the sample in this research is purposive sampling technique, with the number of respondents as much as 84. The analysis technique used in this research is Moderated regression analysis (MRA). The results of this study indicate that both self esteem and group cohesiveness are able to moderate the influence of budgetary participation in budgetary slack at BPR in Denpasar city. The higher self esteem and group cohesiveness will weaken the effect of budgetary participation on budgetary slack. Keywords: budget participation, self esteem, group
Pengaruh Problem Solving Ability, Independensi dan Skeptisme Profesional Auditor Terhadap Kualitas Audit Putu Gandha Parta Wijaya; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 23 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.v23.i03.p08

Abstract

Audit yang berkualitas hanya dapat dihasilkan oleh suatu proses audit yang sudah ditetapkan standarnya. Berdasarkan riset-riset terdahulu menguji bahwa kualitas audit dipengaruhi oleh beberapa faktor. Penelitian ini bertujuan untuk meneliti pengaruh problem solving ability, independensi dan skeptisme profesional auditor terhadap kualitas audit pada kantor akuntan publik di provinsi Bali. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali tahun 2016. Jumlah sampel yang diambil 52 auditor yang bersedia berpartisipasi dalam penelitian ini. Sampel ditentukan dengan metode sensus. Data dikumpulkan dengan menggunakan metode survey. Teknik analisis data yang digunakan adalah analisis Regresi Linier Berganda. Berdasarkan hasil analisis, problem solving ability berpengaruh positif pada kualitas audit. Independensi berpengaruh positif terhadap kualitas audit. Skeptisme profesional auditor berpengaruh positif terhadap kualitas audit.
Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi Dewa Ayu Nyoman Shintya Devi; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 27 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.v27.i01.p29

Abstract

This study aims to obtain empirical evidence of the effect of profitability on tax aggressiveness. This study also provides empirical evidence of the ability to disclose Corporate Social Responsibility (CSR) to moderate the influence of profitability on tax aggressiveness. Research conducted on companies published on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 56 observation samples. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that profits show a positive effect on tax aggressiveness. The results show CSR disclosure does not moderate the effect of profitability on tax aggressiveness. Agency Theory and Positive Accounting Theory in explaining tax aggressiveness. Keywords: Tax aggressiveness, profitability, corporate social responsibility.
Pengaruh Teknologi Informasi, Partisipasi Manajemen, Kemampuan Pemakai SIA, Pendidikan dan Pelatihan pada Kinerja Manajemen LPD Ni Komang Diana Pradasari; Ida Bagus Dharmadiaksa
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.p14

Abstract

This study aims to determine the effect of information technology, participation on management, user capabilities SIA, educationan and training of management performance LPD. This research was conducted at 35 LPD in Denpasar. The sample used in this study amounted to 35 LPD so that the total sample used amounted to 105 respondents by using purposive sampling method as the method of determining the sample. Data collection method used in this research using questionnaires. Data analysis technique used is multiple linear regression. Based on the analysis result, it is found that information technology, the participation on management, user capabilities SIA, educationan and training have positive effect on LPD management performance in Denpasar. Keywords: information technology, participation on management, user capabilities SIA, educationan and training, management performance LPD
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, DAN TASK COMPLEXITY PADA DYSFUNCTIONAL AUDIT BEHAVIOR AKUNTAN PUBLIK DI BALI Nia Riska Dewi; Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 11 No 1 (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

This study aims to examine the effects of time budget pressure, locus of control, and task complexity on dysfunctional audit behavior public accountant in Bali. By using nonprobability sampling technique, the data obtained through survey technique by distributing questionnaire to 75 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Bali 2013. Multiple linear regression analysis used for this study. The results suggest that there were positive effect of time budget pressure, locus of control, and task complexity on dysfunctional audit behavior. Budget preparation time, individual characteristics, and auditor task complexity play a role in identifying auditor accepting of dysfunctional behavior.
Pengaruh Penerapan E-Filling Pada Kepatuhan WPOP Pegawai Negeri Sipil Dengan Pemahaman Internet Sebagai Variabel Pemoderasi I Gusti Ngurah Agung Putra Agniveda; Ni Luh Supadmi
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.p10

Abstract

This study aims to determine the effect of the application of e-filling on the compliance of the civil servant taxpayers with an understanding of the internet as a moderating variable in the East Denpasar Primary Tax Office. The number of samples used in this study were 100 respondents out of 16,732 effective civil servant populations in East Denpasar Primary Tax Office. The method of determining the sample used was non-probability sampling with a purposive sampling technique. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that the application of e-filling had a positive effect on the compliance of the civil servant taxpayers and understanding the internet was not able to moderate the effect of implementing e-filling on the compliance of the civil servant taxpayers at East Denpasar Primary Tax Office. Keywords: E-filling, understanding of the internet, taxpayers compliance.

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