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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 Intellectual Capital Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Rizki Fazrin; Hermanto Hermanto; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 29 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.v29.i01.p10

Abstract

The study aims to analyze the indirect influence of Intellectual Capital and Stock Return through profitability. Banking companies listed in Indonesia Stock Exchange 2013-2017 period. Samples were determined by purposive sampling obtained 145 samples. Data analysis tools using Path Analysis. Intellectual capital research findings showed no positive effect on stock returns over profitability as an intervening variable. As the research implications for consideration by the regulator in the field of accounting on the importance of intellectual capital information so that the regulation needs to be made on how to measure, recognize and report it. Keywords : Intellectual Capital, Stock Return, Profitability
Rasio-Rasio Keuangan Sebagai Prediktor Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia I Wayan Pradnyantha Wirasedana; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p13

Abstract

Financial ratios have been used long ago to assess a company's financial performance and predict future performance, including stock returns. The study aims to determine the predictive ability of various financial ratios to stock returns. Statistical testing with SPSS was conducted on 97 manufacturing companies on the Stock Exchange during the period 2009-2016 or as many as 748 observational data. Testing is done by performing a simple regression of each ratio and multiple regression using the stepwise method to identify ratios that are able to predict stock returns. Simple regression test results on each ratio show that the greatest predictive ability is owned by Return on Assets followed by Assets Turnover, Return on Equity, Debt to Equity Ratio and Earnings per Share. Multiple regression testing using the stepwise method shows that the combination of the ratio of Return on Assets, Debt to Equity Ratio and Inventory Turnover provides the greatest predictive ability among the ratios tested. Keywords: Debt To Equity Ratio; Financial Ratios; Return On Assets, Stock Returns; Turnover.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA HOTEL THE OBEROI BALI Ayu Made Dian Pertiwi Dwipayanti
E-Jurnal Akuntansi Vol 3 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 Setiap perusahaan termasuk hotel memiliki tujuan yang hendak dicapai, baik tujuan jangka panjang maupun jangka pendek. Kinerja perusahaan akan terlihat pada tingkat pencapaian tujuan yang telah ditetapkan. Akuntansi pertanggungjawaban merupakan salah satu alat bantu yang dapat digunakan dalam mengukur kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui manfaat penerapan akuntansi pertanggungjawaban dalam penilaian kinerja pusat-pusat pertanggungjawaban pada Hotel The Oberoi Bali. Unsur-unsur yang diteliti yaitu struktur organisasi, anggaran dan realisasi baik pendapatan maupun biaya. Teknik analisis  yang digunakan yaitu analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa secara umum Hotel The Oberoi Bali telah menerapkan akuntansi pertanggungjawaban, dan kinerja yang dicapai masih belum efektif karena  masih ada dibawah anggaran. Kata Kunci: Akuntansi pertanggungjawaban, penilaian kinerja, pusat pertanggung-jawaban
Religiusitas, Persepsi Korupsi Pajak Pelayanan Fiskus dan Kepatuhan Wajib Pajak I Gst Ngurah Agastya Mahasurya; I Ketut Budiartha
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.p01

Abstract

This study aims to examine the effect of religiosity, perceptions of tax corruption, and the tax authorities on individual taxpayer compliance. This research was conducted at the Tabanan Primary Tax Service Office in Bali. The data analysis method used is multiple linear regression. The sample in this study was WPOP registered at Tabanan Primary Tax Office with 100 respondents. The method of determining the sample using convenience sampling, and data collected using a questionnaire. Based on the results of the study showed that religiosity, perceptions of tax corruption, and fiscal services affect the compliance of individual taxpayers in the Tabanan Primary Tax Office. This shows that religiosity, perceptions of tax corruption, and fiscal services can help taxpayers to carry out their tax compliance obligations. Keywords: Religiosity; Perception of Tax Corruption; Fiscus Services; Personal Taxpayer Compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL I Wayan Gde Yogiswara Darma Putra; Dodik Ariyanto
E-Jurnal Akuntansi Vol 13 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 determine the effect of the quality of human resources, communications, organizational commitment, and leadership style to the readiness of the application of the accrual-based government accounting standards. The analytical tool used is multiple linear regression. The sample was all SKPDs Badung which includes department heads, secretaries, and the finance department staff. These results indicate that the variable quality of human resources, communications, organizational commitment, and leadership style has positive influence on the readiness of the application of the accrual-based government accounting standards
PERILAKU INCOME SMOOTHING, DAN FAKTOR-FAKTOR YANG MEMENGARUHINYA Ida Ayu Agung Istri Peranasari; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 8 No 1 (2014)
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 Income smoothing atau yang disebut dengan perataan laba merupakan langkah-langkah manajemen untuk membuat laba akuntansi yang dilaporkan perusahaan menjadi smooth (memiliki fluktuasi yang rendah). Perilaku ini dimotivasi oleh adanya perilaku pasar yang cenderung lebih merespon secara positif informasi fundamental perusahaan yang memiliki sifat meningkat dan pasti.Fenomena tersebut dimanfaatkan oleh manajemen untuk tujuan memberikan kesejahteraan kepada para pemegang sahamnya (agency theory) secara tidak langsung. Penelitian ini memiliki tujuan yaitu mendapatkan bukti empiris pengaruh nilai fundamental yang mendorong manajemen melakukan perataan laba. Dengan melakukan pengamatan sebanyak 260 amatan dari 52 perusahaan yang diseleksi selm 5 tahun secara puposive maka data dapat dianalisis dengan menggunakan regresi logistik. Berdasarkan hasil analisis, diperoleh hasil bahwa ukuran perusahaan, risiko keuangan, profitabilitas, leverage operasi, nilai perusahaan dan struktur kepemilikan berpengaruh positif terhadap praktik perataan laba yang dilakukan perusahaan manufaktur yang terdaftar Bursa Efek Indonesia periode tahun pengamatan 2008-2012. Kata Kunci: perilaku income smoothing, dan faktor-faktor yang memengaruhinya
Pengaruh Efektivitas Penggunaan dan Kepercayaan Pada Teknologi Sistem Informasi Terhadap Kinerja Individual di PT PLN (Persero) Distribusi Bali Area Pelayanan Denpasar Christine Iryani Maamir; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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 Penerapan teknologi dalam perusahaan hendaknya mempertimbangkan pemakai teknologi sistem informasi sehingga teknologi sistem informasi tersebut dapat dimanfaatkan sesuai dengan tugas dan kemampuan pemakai demi tercapainya kinerja individual yang tinggi. Hal yang diperlukan oleh pemakai teknologi sistem informasi agar pemakai merasa bahwa teknologi sistem informasi yang diterapkan dapat meningkatkan kinerja individual adalah kepercayaan. Penelitian ini dimaksudkan untuk mengetahui apakah terdapat pengaruh antara teknologi sistem informasi dan kepercayaan terhadap kinerja individual. Data dalam penelitian ini diperoleh melalui observasi, wawancara dan kuesioner. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda dan uji t-tes yang sebelumnya dilakukan pengujian instrumen penelitian antara lain uji validitas, reliabilitas dan uji asumsi klasik. Dari uji validitas dan reliabilitas disimpulkan bahwa semua item pertanyaan dalam kuesioner layak digunakan dalam penelitian. Demikian pula dari pengujian asumsi klasik yang dilakukan diperoleh simpulan bahwa model regresi yang dilakukan bebas dari masalah heteroskedastisitas dan variabel – variabel penelitian mempunyai distribusi data yang normal. Hasil uji t-tes menunjukkan bahwa efektivitas penggunaan teknologi sistem informasi (X1) berpengaruh positif dan siginifikan terhadap kinerja individual (Y), yang berarti terbuktinya hipotesis pertama, dibuktikan dengan tingkat signifikansi sebesar 0,000. Hipotesis kedua juga terbukti yaitu bahwa kepercayaan akan teknologi sistem informasi berpengaruh positif dan signifikan terhadap kinerja individual (Y), dibuktikan dengan tingkat signifikansi sebesar 0,000. Hasil regresi berganda menunjukkan bahwa efektivitas penggunaan teknologi sistem informasi (X1) dan kepercayaan  pada teknologi sistem informasi (X2) secara serempak berpengaruh positif dan signifikan terhadap kinerja individual (Y). Pengaruh variabel X1 dan X2 terhadap Y adalah sebesar 66,70 %.   Kata kunci : teknologi sistem informasi, efektivitas penggunaan teknologi   informasi, kepercayaan pada teknologi informasi, kinerja individual
Perspektif Fraud Diamond dalam Mendeteksi Kemungkinan Kecurangan Laporan Keuangan Nur Septiani Putri; Indira Januarti
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p03

Abstract

The reliability of BUMN financial reports is not only observed by internal ministries, but the public also supervises them. The research objective is to obtain empirical evidence of the relationship between financial stability, ineffective supervision, rationalization, and the capability function of the board of directors to the possibility of fraudulent financial reporting. The research sample is a BUMN company on the Indonesia Stock Exchange (IDX) which is determined by purposive sampling technique. Data analysis technique using logistic regression. The results of the study show that financial stability, ineffective supervision, rationalization, and the capability of the directors do not affect the possibility of fraudulent financial reporting. The implications of this research for stakeholders and subsequent research are to obtain information about the possibility of fraud in the financial statements of BUMN companies. Keywords: Fraud Diamond; Financial Statement Fraud; State-Owned Company
Sistem Informasi Akuntansi, Pengendalian Persediaan, dan Pertumbuhan UMKM Lombok Timur Mardi Mardi; Khairul Imtihan; Muhamad Fauzi Zulkarnaen
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p13

Abstract

This research aims to examine the influence of the Accounting Information System (AIS) on inventory control and the growth of MSMEs in East Lombok Regency. The data analysis technique uses structural equation modeling-partial least squares ( SEM–PLS ) to analyze 53 research samples, namely MSMEs in East Lombok that use SIA in running their business, with a purposive sampling technique in determining the number of research samples. The research results show that SIA has a significant effect on inventory control, while SIA does not have a significant effect on the growth of MSMEs in East Lombok Regency, but SIA will have a significant effect on the growth of MSMEs if through inventory control or inventory control is able to intervene between SIA and the growth of MSMEs in East Lombok . This research can be used as a reference for MSME players to use SIA in running their business and for SIA software developers to pay more attention to the ease of system features created so that they can be used by all groups of MSME players. Keywords: AIS; Inventory Control; UMKM Growth
Pengendalian Internal dan Budaya Organisasi pada Kecenderungan Kecurangan Akuntansi dengan Kejujuran sebagai Variabel Moderasi Mega Nadia Aprilia; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p09

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kejujuran sebagai pemoderasi variabel pengendalian internal dan budaya organisasi pada kecenderungan kecurangan akuntansi. Penelitian ini dilakukan di BPD Kabupaten Badung dengan jumlah sampel sebanyak 75 responden dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah moderated regression analysis dan hasil penelitian yang didapatkan menunjukkan bahwa kejujuran mampu memoderasi pengaruh pengendalian internal dan budaya organisasi pada kecenderungan kecurangan akuntansi. Implikasi dari penelitian ini yaitu diharapkan dapat memberikan dan tambahan pengetahuan serta informasi yang berkaitan dengan pengaruh pengendalian internal, budaya organisasi, kejujuran pada kecenderungan kecurangan akuntansi. Kata Kunci: Pengendalian Internal; Kecurangan; Kejujuran.

Page 239 of 333 | Total Record : 3329

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