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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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Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak Desak Kade Bunga Ayu Pradnyani; Naniek Noviari
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p18

Abstract

MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the number of registered taxpayers. The purpose of this study was to examine the effect of tax rates, sunset clause, gross circulation, and the benefits of Taxpayer Identification Numbers (TIN) on MSME taxpayer compliance. The number of samples used was 100 using accidental sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results showed that the tax rate, sunset clause, gross circulation, and TIN benefits had a positive effect on MSME taxpayer compliance. Keywords: Tax Rates; Sunset Clause; Gross Circulation; TIN Benefits; Taxpayer Compliance.
Analisis Faktor-Faktor Yang Memengaruhi Kepatuhan Wajib Pajak UMKM Pemilik Restoran Yang Menggunakan E-Commerce Handy Purnama; Ni Putu Sri Harta Mimba
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.p20

Abstract

The purpose of this research is to ascertain how tax incentives, tax socialization, and taxpayer knowledge influence taxpayer compliance. The research was conducted through the distribution of questionnaires. The research subjects were 50 samples of SMEs restaurant owner taxpayers who use e-commerce. The data analysis technique used was multiple regression analysis. This study found that taxpayer compliance was influenced positively by tax incentives and tax knowledge but was unaffected by tax socialization. It can be concluded that MSME taxpayer compliance will increase with tax incentives and tax knowledge. Keywords: Tax incentives; Tax Socialization; Tax Knowledge; Taxpayer Compliance
Praktik Real Earning Management, Corporate Governance dan Nilai Perusahaan: Bukti Pada Industri Manufaktur di Indonesia Supardi Supardi; Sidiq Ashari; Yudi Santara Setyapurnama; Djasmanuddin Djasmanuddin
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p02

Abstract

This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting. Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.
Evaluation of the Examination of Public Appraisers and Public Appraisal Service Offices at the Center for Financial Profession Development Ganda Tua Hasiholan Marbun; Fitriany Fitriany
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p05

Abstract

The study aims to evaluate the implementation of the examination of Public Appraisers (PP) and Public Appraisal Service Offices (KJPP) by the Financial Profession Development Center (PPPK) based on factors of top management support, human resources, and Examination Guidelines. The background of the study was the increase in the number of examination findings and complaints against PP and KJPP which showed non-compliance of PP and KJPP with laws and regulations, codes of ethics, and professional standards, so that it could give rise to legal cases. The method in the study used a descriptive qualitative approach through a case study of an evaluation model of data on PPPK and interviews with PPPK employees including the examination team (members, chairs, and coordinators). The results of the study showed that the implementation of the examination of PP and KJPP at PPPK had been carried out based on risk and in accordance with regulations and Examination Guidelines. In order to improve, an examination blueprint is needed, increased firmness in imposing sanctions, motivation for the examination team to pass the certification exam, and the addition of provisions and formats for the examination team's work papers in the Examination Guidelines. Keywords: Examination; Public Appraiser; Public Appraisal Service Office; Center for Development of Financial Profession.
SKEPTISME PROFESIONAL SEBAGAI VARIABEL PEMODERASI PENGARUH TEKANAN KETAATAN DAN PENGALAMAN AUDITOR PADA AUDIT JUDGMENT Ni Putu Eka Parastika; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 18 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

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

Abstract

Professional skepticism is very important for auditor to obtain solid information, which will be the basis of relevant audit evidence to support the supply of opinion on the fairness of the financial statements. This study aims to prove empirically Professional Skepticism As moderating variables Obedience Pressure Effect and Experience Auditor Audit on Judgment. This research was conducted in the public accounting firm in Bali, Number of samples taken by 62 auditors. Samples selection by purposive sampling method, the sampling technique using specific criteria. Collecting the data by distributing questionnaires. The analysis technique used is variable Moderating Interaction Test (Moderated Regression Analysis). Based on the analysis by MRA (Moderated Regression Analysis) showed the entire hypothesis is accepted that pressure observance negatively affected the audit judgment, auditor's experience as positive effect on audit judgment, skepticism professional weaken the influence of stress adherence to the audit judgment, skepticism professionals strengthen the influence auditor's.
PENGARUH KECERDASAN EMOSIONAL, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PADA MINAT BERKARIR MAHASISWA PENDIDIKAN PROFESI AKUNTANSI Ni Kadek Diah Kumala Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 20 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.v20.i02.p06

Abstract

This research aimed to determine the effect of emotional intelligence, subjective norm, and control the behavior of the student career interests PPAk be a public accountant. The theory used in this research is the Theory of Planning Behavior and Theory of Reasoned Action. The population in this study were students who are still active PPAk year 2015/2016 at the Faculty of Economics and Business, University of Udayana. The samples used were 31 respondents to the sampling technique is sampling methods saturated. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that emotional intelligence, subjective norms and behavioral control of a positive effect on student career interests PPAK be a public accountant.
Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting Pradnya Paramita; I Ketut Suryanawa
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.p03

Abstract

The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting. Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.
Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik Vinsensa M. S. Gero; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p13

Abstract

This study aims to examine the factors that influence the intention to use Blockchain by auditors working at audit firm in Bali. The approach taken is based on a combination of the UTAUT and SQBT models. Performance Expectancy, Effort Expectancy, Socio-Cultural Factors and Facilitating Conditions are determined as enabler factors that support the intention to use Blockchain. The inhibiting factors were adapted from SQBT, namely Uncertainty, Loss Aversion, Sunk Costs and Regret Avoidance. The sampling method uses purposive sampling technique. The research data were obtained through a survey method and analysed using multiple linear regression. The results showed that effort expectancy and socio-cultural factors have positive influence on the intention to use Blockchain by auditors working at audit firm in Bali. Meanwhile, only sunk costs were found to have negative influence on the intention of using Blockchain by auditors. Keywords: Blockchain; Enabler; Inhibitor; Auditor.
Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana I Gst Ayu Eka Damayanthi; Ni K. Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p11

Abstract

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.
Pengaruh Pengungkapan Lingkungan dan Karbon terhadap Nilai Perusahaan Aryo Bimo Setya Permana; Bambang Tjahjadi
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p11

Abstract

Transparency of corporate environmental information is needed by stakeholders, especially capital market investors, to assess risk. This study aims to examine the effect of environmental disclosure on firm value. Based on testing using a sample of agricultural and mining sector firms listed on the Indonesia Stock Exchange (IDX), the results indicate that environmental information disclosed by the company is partially useful for decision making. It is because the company's participation in disclosing environmental responsibility activities is still low. This requires the regulator to further increase supervision for the sake of better quality of environmental disclosure. Keywords: Environmental Disclosure; Firm Value; Environmental Cost; Carbon Emission Disclosure.

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