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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
 243   244   245   246   247 
Moral Reasoning Memoderasi Pengaruh Ethical Sensitivity Pada Kualitas Internal Audit di PT. Bank BRI Kantor Cabang se-Provinsi Bali Ida Ayu Pradnyani Wedhasari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 25 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.v25.i01.p07

Abstract

Internal audit or internal examination is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. The purpose of this research is to analyze the moral reasoning to moderate the influence of ethical sensitivity on the quality of internal audit at PT. Bank BRI Branch Offices throughout Bali Province. This research was conducted in all offices of PT. Bank BRI Branch Office of Bali Province as many as twelve offices located in the Region of Bali in 2017 by making auditors as many as 50 people as samples through saturated sample method. The data were collected by distributing questionnaires as many as 50 respondents were tested through regression analysis moderation technique. Based on the analysis, ethical sensitivity variable has a positive effect on internal audit quality at PT. Bank BRI Branch Offices throughout Bali Province. Moral reasoning strengthens or moderates the positive influence of ethical sensitivity on the quality of internal audit at PT. Bank BRI Branch Offices throughout Bali Province. Keywords: ethical sensitivity,moral reasoning, quality of internal audit
PENGARUH SIZE, RETURN ON ASSETS DAN FINANCIAL LEVERAGE PADA TINGKAT UNDERPRICING PENAWARAN SAHAM PERDANA DI BURSA EFEK INDONESIA Made Agus Mahendra Putra; I G.A. Eka Damayanthi
E-Jurnal Akuntansi Vol 4 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 Underpricing adalah suatu fenomena dimana harga saham lebih rendah pada saat perusahaan melakukan penawaran perdananya di pasar primer. Pada saat penawaran saham pertama kalinya ini, harga ditentukan oleh emiten (perusahan) dan Underwriter (penjamin emisi). Sedangkan di pasar sekunder harga ditentukan oleh hasil mekanisme penawaran dan permintaan. Perusahaan yang melakukan penawaran perdana menghindari terjadinya underpricing, karena perusahaan tidak mendapatkan dana yang maksimal dari penjualan saham perdananya. Berdasarkan pernyataan tersebut peneliti  bertujuan meneliti pengaruh ukuran perusahaan, return on asset (ROA), dan financial leverage terhadap tingkat underpricing pada perusahaan yang menggunakan kebijakan IPO di Bursa Efek Indonesia tahun 2008-2011. Penelitian ini menggunakan metode pengambilan sampel dengan kreteria tertentu memperoleh 40 perusahaan. Kata kunci: underpricing, ukuran perusahaan, return on asset (ROA) dan financial leverage
Pengaruh Kecerdasan Emosional, Fasilitas Belajar dan Kompetensi Dosen Terhadap Persepsi Prestasi Akademik Mahasiswa Akuntansi Putu Hendra Putra Wahyudi; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 29 No 3 (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.i03.p13

Abstract

Student academic achievement is a reflection of the quantity and quality of knowledge that has been mastered by students. The purpose of this study, among others, is to determine the effect, emotional intelligence, learning facilities and lecturer competence on the academic achievement of accounting students. The place to do this research is at the Faculty of Economics and Business, Udayana University. Multiple linear regression analysis is an analysis technique used in this study. The sample of this research is the 2016 accounting undergraduate students with the sample determination method using the Slovin formula. The types of data used in this study are qualitative and quantitative data. Data collection techniques using a questionnaire. The results showed that emotional intelligence, learning facilities and lecturer competence had a positive effect on academic achievement of accounting students. Keywords : Emotional Intelligence; Learning Facilities; lecturer Competence; Academic Achievement.
MANAJEMEN LABA SEBELUM DAN SESUDAH PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) I Gede Pandita Erawan, I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 3 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 bertujuan untuk mengetahui ada tidaknya praktik manajemen laba yang dipicu oleh event pergantian Chief Executive Officer (CEO). Sampel yang digunakan adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang melakukan pergantian CEO sepanjang tahun 2000-2009. Terjadinya praktik manajemen laba diukur menggunakan akrual diskresioner berdasarkan Modified Jones Model dan diuji menggunakan Independent Sample t-Test. Hasil penelitian menunjukkan bahwa pada periode akhir  masa jabatannya, CEO lama melakukan manajemen laba yang menaikkan laba. Sementara itu, pola manajemen laba yang berbeda ditemukan pada periode awal masa jabatan CEO baru. CEO yang baru menjabat melakukan manajemen laba dengan menggunakan akrual diskresioner untuk menurunkan laba. Kata kunci: manajemen laba, akrual diskresioner, CEO lama, CEO baru
Determinan Tax Compliance dengan Moral Wajib Pajak UMKM sebagai Variabel Moderasi Freddy Susanto; Endar Pituringsih; Dwi Putra Buana Sakti
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p14

Abstract

The purpose of this study is to analyze the effect of tax incentives, tax sanctions on tax compliance where tax morale acts as a moderating variable during the pandemic on MSME taxpayers. The research was conducted in the city of Mataram, West Nusa Tenggara Province. The sampling technique used purposive sampling method with a sample of 100 respondents. Respondents consist of MSME taxpayers or have a turnover of less than 4.8 billion rupiah, be it a business entity or an individual entrepreneur, and take advantage of tax incentives during the pandemic. The data collected is processed using smartPLS 3. The test results found that tax incentives and tax sanctions have an effect on tax compliance. The results of this test are in accordance with attribution theory and justice theory. Where the influence of individual behavior is driven from internal and external where one of them is tax incentives and tax sanctions. However, the study did not find the effect of tax incentives and tax sanctions when moderated by tax morale on tax compliance. Keywords: Tax Incentives; Tax Sanctions; Tax Morals; Tax Compliance
Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Kompetensi Perangkat Desa pada Akuntabilitas Pengelolaan Dana Desa Putu Ika Sawitri; Gayatri Gayatri
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p17

Abstract

The purpose of this study was to determine the effect of clarity on budget targets, reporting systems and the competence in accountability of village fund management. This research was conducted on 27 villages in Denpasar City. Respondents in this study was 135 people with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. Based on the research results, it shows that the clarity of budget targets, the reporting system and the competence of village officials have a positive and significant effect on the accountability of village fund management. Keywords: Budget; Reporting; Competence; Accountability.
REAKSI PASAR TERHADAP PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN WARRANT ISSUER DAN NON WARRANT ISSUER Putu Adi Susanti; Pt Agus Ardiana
E-Jurnal Akuntansi Vol 9 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

This research aims at testing the containing information within the announcement of right issue phenomenon at the companies of warrant issuer and non-warrant issuer at Indonesia Stock Exchange in the period of observation from 2008 until 2012. It used event study for the technique of analysis, one sample T-test and independent sample T-test. The result showed that the announcement of right issue phenomenon does not contain information either for the entire emiten sample or for emiten sample which announced right issue without warrant and with warrant. It also discovered that there is no return abnormal difference among the companies which announced right issue without warrant and those ones with warrant.
Restrukturisasi Kredit dan Kecukupan Modal: Apakah Mempengaruhi Likuiditas? Shinta Widyastuti; Cindy Mariani
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p03

Abstract

The COVID-19 pandemic has caused the banking sector to become one of the sectors experiencing problems due to the increasing number of non-performing loans and a decrease in the capital adequacy ratio. The purpose of this study was to determine the effect of credit restructuring, the effect of capital adequacy on bank liquidity moderated by bank size. The population in this study are Conventional Commercial Banks and Sharia Commercial Banks registered with the Financial Services Authority (OJK). The sample technique used was purposive sampling method and obtained 61 banks as samples. The analysis technique in this study uses Multiple Linear Regression Analysis with the STATA program. The results show that credit restructuring has a negative effect on banking liquidity, capital adequacy has a positive effect on banking liquidity, bank size weakens the effect of credit restructuring on banking liquidity, and bank size does not strengthen the effect of capital adequacy on banking liquidity. Keywords: Loan Restructuring, Capital Adequacy, Liquidity, Bank Size
Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan Gilbert Gilbert; Georgina Cynthia Monica; Yoana Fransisca; Wilsa Road Betterment Sitepu
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p15

Abstract

Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality. Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.
RELEVANSI INDIKATOR KEUANGAN DENGAN METODE GENERAL PRICE LEVEL ACCOUNTING DAN CURRENT COST ACCOUNTING Ni Made Vita Indriyani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 11 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

PSAK 63 describes the restatement of Historical Cost reports are presented at the end of the period using the unit of measurement at fair value. The purpose of research to determine the difference in value of financial indicators of general price level accounting and historical cost accounting, the difference in value of financial indicators of current cost accounting and historical cost accounting. The study was conducted in the consumer goods industry sub-sectors of food and beverages totaling 15 samples, purposive sampling and analysis techniques the Wilcoxon test different. Based on the analysis, there is a difference between value financial indicators of general price level accounting and historical cost accounting and there is a difference between value financial indicators of current cost accounting and historical cost accounting.

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