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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 KEEFEKTIFAN PENGENDALIAN INTERN, REWARD DAN MORALITAS INDIVIDU PADA PERILAKU TIDAK ETIS KARYAWAN (STUDI CV. SINAR DIAN) Luh Anggi Bellyanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 14 No 3 (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

The purpose of this study was to examine how the effectiveness of internal control, reward and individual morality against unethical behavior of employees. This research was conducted at the company's CV. Sinar Dian, the samples used were taken as many as 55 people using a quantitative approach in the form of associative. Data were collected by questionnaires and analysis techniques used are multiple regression. Results showed that the effectiveness of internal control, reward and negatively affect the individual morality of unethical behavior of employees
Pengaruh Penerapan Sistem E-Filling dan Peran Account Representative Pada Kepatuhan Wajib Pajak Orang Pribadi Ni Putu Suratningsih; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 24 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.v24.i02.p15

Abstract

Implementation of e-Filling system makes it easier for taxpayers to report online tax returns. Based on the Account Representative (AR) function expected taxpayers submissive in reporting the tax return. The purpose of this study is to determine the empirical evidence whether there is influence the application of e-Filling system and Account Representative to the taxpayer compliance Person. This research uses quantitative method. The sample used in this research is Individual Taxpayer Registered In Tax Office Pratama East Denpasar. The sampling technique used incidental sampling method. Sources of data were obtained through questionnaires and used multiple linear regression analysis techniques. The results showed that the application of e-Filling Implementation system had a positive effect on taxpayer personal compliance in KPP Pratama East Denpasar, while the role of Account Representative has no effect on Personal Taxpayer Compliance in KPP Pratama East Denpasar. Keywords: E-filling System, Account Representative, Personal Taxpayer Compliance
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA INTEGRITAS LAPORAN KEUANGAN Ni Kadek Harum Sari Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 15 No 3 (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

This study was conducted to obtain empirical evidence about the influence of corporate governance mechanism on integrity of financial statements. Corporate governance mechanism are proxy by institutional ownership, management ownership, independent commissioner and audit committee, while the variable integrity of financial statements is measured by an index of conservatism. The integrity of financial statements is the reporting of the financial statements are reasonable, honest and unbiased. Sample in this research is manufacturing companies listed on the Indonesian stock exchange in 2011-2013 and using purposive sampling method. Total samples obtained were 72 observations. Data analysis method used is multiple linear regression analysis. The results show that institutional ownership, management ownership and independent commissioner positive effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
Pengaruh Independensi, Integritas, Kompetensi, dan Struktur Audit terhadap Kualitas Audit Kantor Inspektorat Anak Agung Ngurah Agung Wira Gita; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 25 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.v25.i02.p08

Abstract

Inspectorate in carrying out its profession must pay attention to the quality of its audit. To produce good audit quality, an auditor should consider the factors that affect audit quality. Independence, Competence, Integrity, and Audit Structure are the factors that affect audit quality. The purpose of this study is to know empirically the influence of Independence, Competence, Integrity and Audit Structure of Audit Quality. The research was conducted in 4 District / City Inspectorate Offices in Bali Province. The number of samples taken as many as 60 auditors, Data collection methods used in this study is a survey method with questionnaire techniques. Data analysis technique used is Multiple Linear Regression Analysis. Based on the analysis results found that Independence, Competence, Integrity, and Audit Structure have a significant positive effect on audit quality. This suggests that an auditor must remain independent, competent, risk-taking, responsible, and knowledgeable about sound auditing procedures. Keywords: independence, competence, integrity, audit structure, and audit quality
Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report Kadek Meinawati; Made Gede Wirakusuma
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.p19

Abstract

Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report. Keywords: Profitability; Stakeholder Pressure; Audit Committee; Sustainability report
DAMPAK INTERNATIONAL ACCOUNTING STANDARD (IAS) NO. 16 TERHADAP LABA KENA PAJAK PADA PT. “X” A.A. Ngr. Yudi Surya Kusuma, I Kadek Sumadi
E-Jurnal Akuntansi Vol 5 No 1 (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 dimaksudkan untuk menganalisis dampak penerapan International Financial Reporting Standard (IFRS) khususnya IAS No. 16 terhadap laba kena pajak pada PT. “X”. Untuk mengetahui dampak tersebut digunakan metode deskriptif komparatif. Berdasarkan hasil analisis, diketahui bahwa dampak yang ditimbulkan adalah adanya koreksi fiskal yang menyebabkan nilai laba kena pajak berbeda dengan nilai laba menurut akuntansi. Dampak lain yang ditimbulkan adalah pada saat koreksi fiskal terdapat koreksi fiskal berupa beda tetap dan beda waktu secara bersamaan, sedangkan pada saat menggunakan SAK hanya terdapat beda waktu saja. Penting bagi PT. “X” untuk memilah koreksi fiskal berupa beda tetap dan beda waktu tersebut khususnya beda waktu karena beda waktu akan menjadi dasar pada pajak tangguhan di periode berikutnya. Kata kunci: Koreksi Fiskal, Beda Tetap, Beda Waktu
Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator Tio Waskito Erdi; Ratna Puji Astuti
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p11

Abstract

This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance. Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance
Preferensi Investor di Sekitar Cum-Dividend Date Sebelum dan Saat Masa Pandemi Covid-19 Ni Putu Shanti Millawati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p01

Abstract

This study aims to determine investor preferences around cum-dividend date before and during the Covid-19 pandemic. The population in this study were companies registered in IDX30 before the pandemic with 120 companies and 90 companies during the pandemic. The sample of this study was determined by purposive sampling and obtained 70 companies before the pandemic as well as 61 companies during the pandemic. The data analysis technique used is paired sample t-test and independent sample t-test. The results of this study showed that there was no significant difference in trading volume activity and bid-ask spread around the cum-dividend date before and during the Covid-19 pandemic. However, there was a significant difference in trading volume activity before and after cum-dividend date before the pandemic. The results of this study also showed that investors preferences for dividends are more likely to be attracted during the Covid-19 pandemic. Keywords: Investor Preferences; Cum-Dividend; Covid-19
Pengujian Monday Effect pada Indeks LQ-45 di Bursa Efek Indonesia pada saat Pandemi Komang Bagus Surya Kepakisan; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p18

Abstract

Research in Indonesia found many anomalies in the stock market, such as the Phenomenon of Monday effect. The diversity of research results encourages to re-research the Phenomenon of Monday effect on different conditions, namely pandemic. The purpose of this study is to find out the occurrence of Monday effect on the Indonesia Stock Exchange at the time of the pandemic. This research was conducted on all LQ-45 companies in March to October 2020. Data collection by observing the available secondary data. The analysis technique used is one sample t-test. This research proves that there is no difference in average return on Monday which the phenomenon of Monday effect doesn’t occur during a pandemic. Keywords: Monday Effect; LQ-45 Index; Indonesia Stock Exchange.
Good Corporate Governance, Ukuran Perusahaan, Nilai Perusahaan dan Profitabilitas sebagai Variabel Moderasi Ni Putu Tara Asti Nugraheni; I Gustu Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p12

Abstract

This study aims to obtain empirical evidence regarding the influence of good corporate governance, and firm size on firm value with profitability as a moderating variable. This research was conducted on consumer non-cyclicals sector companies on the Indonesia Stock Exchange in the period 2017 – 2021. The sampling method was purposive sampling, and a sample was 58 companies with 290 observations. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the research results obtained, good corporate governance has a significant positive effect on firm value, firm size has no effect on firm value, profitability can moderate the effect of good corporate governance on firm value, and profitability is not able to moderate the effect of firm size on firm value. Keywords: Good Corporate Governance; Firm Size; Profitability; Firm Value

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