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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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Board Diversity, Koneksi Politik dan Financial Distress Jassica Brigita Kharis; Yeterina Widi Nugrahanti
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p03

Abstract

This study aims to determine the effect of board diversity (gender diversity, educational background, proportion of independent boards) and political connections on financial distress. Altman Z-Score is used to measure financial distress. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used in this study is panel data regression using data processing software Eviews 12. The results show that gender diversity and political connections have a negative effect on financial distress. While educational background has a positive effect on financial distress. The test results also show that the proportion of independent boards has no effect on financial distress. Keywords: Financial Distress; Boards Diversity; Political Connection; Z-Score.
PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT Natasha Rizky Annisa; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 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

This study was conducted to determine the effect of due professional care on audit quality and auditor experience influence in the relationship between experience with audit quality. This research was conducted in the Public Accounting Firm (KAP) of Bali which amounted to a total of seven KAP all auditors by 80 auditors. In this study using purposive sampling technique. Data analysis technique used is the technique of regression moderation. The response in this study of 54 questionnaires, with the amount used as many as 33 questionnaires. Based on the results of simple regression analysis found that due professional care positive effect on audit quality. This shows that the higher the professional due care it will produce a high quality audits. Moderation of the regression results found that work experience which is able to moderate the impact that the weakened due professional care in audit quality.
PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PENGHASILAN WAJIB PAJAK BADAN Putu Meita Prasista; Ery Setiawan
E-Jurnal Akuntansi Vol 17 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 aims to determine the effect of profitability and Corporate Social Responsibility disclosure to Income Tax aggressiveness of the taxpayer. Income Tax aggressiveness measurement in this study using Effective Tax Rates. Measurement of profitability in this study using Return On Asset, the Corporate Social Responsibility disclosure is measured by using Corporate Social Responsibility Index. Number of observations of 51 samples obtained through non-probability sampling method, ie purposive sampling. The analysis technique used is multiple linear regression, whereas the method of data collection is done by non-participant observation and documentation. The results showed that the profitability and Corporate Social Responsibility disclosure effect significantly on the Income Tax aggressiveness of the taxpayer.
INDUSTRY PROFILE DAN CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE Fivetina Wulan Ade; I Putu Sudana
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

Corporate social responsibility expenditure is all expenses incurred in conducting company's social responsibility program. The magnitude of company’s corporate social responsibility expenditure can be influenced by the company's ability to gain  profits and  it’s sensitivity to the environment. This study aimed to examine the effect of profitability on CSR expenditure and the differences of CSR expenditure between high and low profile company's. The study was conducted on companies listed in the Indonesia Stock Exchange in 2012-2015. Sample of 196 observation is obtained with purposive sampling method. Data are analyzed using  stepwise multiple regression.. Statistical test results show that profitability negatively affect on CSR expenditure, while the results of Man-Whitney test shows that there are differences CSR expenditure between high and low profile company's.
Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar Putu Krishna Araytsha Mahaendrayasa; Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 21 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.v21.i02.p04

Abstract

Good Corporate Governance is a corporate governance that explains the relationship between all stakeholders in organized and organized business. Principles of Good Corporate Governance need to be applied by LPDs, as they can reduce agency conflict between LPD owners and LPD Managers, thus increasing the performance of LPDs. Corporate Governance contains the concept of separation between ownership and control of the company. Company managers are authorized to run the company and make decisions on behalf of the owner. With information owned, managers can act only to benefit themselves by sacrificing the interests of the owner, so that the information conveyed to the owner is not in accordance with the actual company conditions. The success of LPD can be seen from LPD health level. This study aims to determine the influence of Good Corporate Governance principles (transparency, accountability, responsibility, independency, and fairness) on the financial performance of Lembaga Perkreditan Desa (LPD) in Denpasar City. The number of samples used in this study were 35 LPDs with 70 respondents. Determination of sample using nonprobability sampling method with saturated sample technique. Analytical technique used is multiple linear regression, and previously done instrument testing and classical assumption test for the accuracy of regression analysis results. Based on the result of hypothesis pengujiam known that the principles of Good Corporate Governance: accountability, independency, and fairness have positive and significant influence, while transparency and responsibility have positive and insignificant effect on financial performance of LPD in Denpasar City.
PENGARUH MANAJEMEN MODAL KERJA PADA PROFITABILITAS PERUSAHAAN MANUFAKTUR Ni Made Rustia Dewi; I Gede Supartha Wisadha
E-Jurnal Akuntansi Vol 12 No 3 (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

The purpose of this study is to examine the effect of working capital management on the profitability of manufacturing companies listed in Indonesia Stock Exchange in 2011-2013 period. The independent variables tested are average collection period (ACP), inventory turnover in days (ITID) and the average payment period (APP) while the dependent variable in this study is profitability that proxied by gross profit margin (GPM). These samples included 61 companies with nonprobability sampling method. Data were analyzed using multipe linear regression analysis technique. The result show that the average collection period (ACP) inventory tuenover in days (ITID), and the average payment period (APP) had a negative effect on profitability.
Pengaruh Tekanan Eksternal, Pengendalian Internal, Ketidakpastian Lingkungan dan Komitmen Organisasi Pada Penerapan Transparansi Pelaporan Keuangan Komang Ayu Tri Wintari; Ketut Alit Suardana
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.p28

Abstract

In the current era of regional autonomy, transparency regarding government financial management is essential. The community hopes that regional autonomy creates the efficiency and effectiveness of local resource management, and creates space for the people to participate in the development process. This study aims to obtain empirical evidence about the influence of external pressure, internal control, environmental uncertainty and organizational commitment on the implementation of transparency of financial reporting Organization of Regional Devices. Data collection method in this research is the use of questionnaire survey. Sample collection using Purposive sampling. The number of respondents who participated in the filling questionnaire were 90 respondents. The collected data is processed by using multiple linear regression analysis. The results of this study indicate that external pressure, internal control, environmental uncertainty and organizational commitment have a significant positive effect on the transparency of financial reporting. Keywords: External pressure, internal control, environmental uncertainty, organizational commitment, transparency of financial reporting.
PENGARUH PROFITABILITAS, SET KESEMPATAN INVESTASI, PERTUMBUHAN PENJUALAN DAN RISIKO BISNIS PADA STRUKTUR MODAL Cicilia Kadek Lia Erosvitha; Ni Gusti Putu Wirawati
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

The value of the company will be achieved, if the company is able to manage an efficient capital structure. Maximizing the value of the company can be done by increasing the company's capital structure. The purpose of this study was to determine the effect of profitability, investment opportunity set, sales growth, and business risk in the capital structure. This research was conducted on all food and beverages company in Indonesia Stock Exchange. The samples used were 12 companies from the population of 16 companies, through purposive sampling method. The analysis technique applied is a technique of multiple linear regression analysis. The results showed that the profitability of a significant negative effect on the capital structure, the investment opportunity set and sales growth significant positive effect on the capital structure, while the business risk has no effect on the capital structure
Faktor - Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar I Gusti Agung Sri Mustika Putra; Ni Ketut Lely Aryani Merkusiwati
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.p18

Abstract

Salah satu sumber penerimaan pemerintah adalah penerimaan dari sektor pajak. Pajak memberikan peran yang sangat penting karena dapat meningkatkan pendapatansuatu negara yang digunakan untuk pembangunan dan penunjang kesejahteraan masyarakat di suatu negara.Pajak Kendaraan Bermotor (PKB) merupakan salah satu pajak daerah yang membiayai pembangunan daerah provinsi. Beberapa faktor yang memengaruhi kepatuhan Wajib Pajak antara lain penerapan sistem administrasi perpajakan modern, kesadaran wajib pajak dan sanksi pajak. Metode penentuan sampel yang digunakan adalah accidental sampling. Jumlah responden sebanyak 100 orang. Metode analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil penelitian, diketahui terdapat pengaruh positif penerapan sistem administrasi perpajakan modern, kesadaran Wajib Pajak, dan sanksi pajak pada kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar. Kata Kunci :Administrasi Perpajakan, Kesadaran, Sanksi, Kepatuhan,
Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng Kadek Thasia Windisaptarianti Devi; Ni Made Dwi Ratnadi
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.p26

Abstract

Kualitas informasi keuangan dalam perusahaan penting diperhatikan, karena digunakan dalam pengambilan keputusan ekonomi dan mengetahui kondisi perusahaan. Perbedaan kepentingan antara pemilik dan pengelola Perusahaan Daerah Air Minum (PDAM) akan berdampak pada kualitas informasi keuangan yang dihasilkan, melalui penerapan prinsip Good Corporate Governance (GCG) diharapkan dapat mengurangi konflik tersebut. Tujuan penelitian yaitu untuk menguji secara empiris pengaruh prinsip GCG pada kualitas informasi keuangan PDAM Kabupaten Buleleng. Responden penelitian adalah karyawan bidang keuangan PDAM Kabupaten Buleleng yang berjumlah 46 responden. Penentuan sampel menggunakan metode nonprobability sampling dengan teknik purposive sampling. Metode pengumpulan data menggunakan kuesioner. Data dianalisis dengan regresi linier berganda. Hasil analisis menunjukkan prinsip transparancy, accountability, responsibility, independency dan fairness berpengaruh positif pada kualitas informasi keuangan PDAM Kabupaten Buleleng, sehingga disarankan agar pemerintah lebih memperhatikan penerapan prinsip GCG khususnya pada Badan Usaha Milik Daerah (BUMD) agar dapat meningkatkan nilai perusahaan dan kualitas informasi keuangan yang dihasilkan. Kata kunci: accountability, fairness, independency, responsibility, transparancy

Page 244 of 333 | Total Record : 3329

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