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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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Spiritual Intelligence Moderates the Relationship Between Psychological Well-Being, Role Stress and Auditor Performance Thahira Qarimma Nursabilla; Gayatri Gayatri; Herkulanus Bambang Suprasto; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p06

Abstract

The purpose of this study is to investigate the impact of psychological well-being and role stress on auditor performance, with spiritual intelligence serving as a moderating variable. The data collection for this study was obtained from a questionnaire and was collected at the Bali Province Public Accountant Office. The sample was determined using a purposive sampling method with 54 auditors from the Bali Province Public Accountants as respondents. In this study, the interaction test MRA was used to analyze data. According to the findings of the study, psychological well-being has a positive effect on auditor performance. This research also shows that role stress can impair auditor performance. Auditors' spiritual intelligence has the potential to strengthen the relationship between psychological well-being and auditor performance. On the other hand, spiritual intelligence mitigates the impact of role stress on auditor performance. Keywords: Psychological Well-Being; Stress; Auditor Performance; Spiritual Intelligence.
Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality Kusuma Indawati Halim
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p01

Abstract

Profit measurement requires a high level of quality because it is considered as a guide for assessing investment and making decisions. This study aims to analyze the effect of the audit committee, accounting conservatism, leverage, and earnings growth on earnings quality. Total accruals are used as a proxy for earnings quality. The sample selection of 34 companies in the consumer goods industry used purposive sampling method. For the purposes of data analysis, secondary data is used in the form of financial statements for the 2015-2019 period. Panel data regression model was used for data analysis. The results showed that the audit committee had no effect on earnings quality, conservatism had a positive effect on earnings quality, while leverage and earnings growth had a negative effect on earnings quality. Keywords: Audit Committee; Accounting Conservatism; Leverage; Earnings Growth; Earnings Quality.
PENGARUH TASK-TECHNOLOGY FIT TERHADAP KINERJA INDIVIDUAL PADA MAYA SANUR RESORT & SPA I Gusti Ngurah Agung Dananjaya Putra; Gede Juliarsa
E-Jurnal Akuntansi Vol 16 No 2 (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 aim of this study was to determine the effect of task-technology fit against individual performance at Maya Sanur Resort & Spa. This research was done in Maya Sanur Resort & Spa by using a sample of 41 respondents. Methods of data collection using the questionnaire. The data analysis technique used in this study is a simple linear regression analysis. Results from this study indicate that the task-technology fit affect the individual's performance, proven by significance value less than 5%. Thus it can be seen that the influence of task-technology fit to the individual performance are categorized either.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERTUMBUHAN KOPERASI TERHADAP PROFITABILITAS Ni Putu Putri Wirasari; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 17 No 2 (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 determine the effect of working capital turnover, turnover of cash, accounts receivable turnover and growth of cooperatives on the profitability of business cooperatives in South Denpasar District Year 2012-2014. The study was conducted on business cooperatives in South Denpasar District Year 2012-2014. The sample in this study are the financial statements of business cooperatives 24 years from 2012 to 2014. The analysis technique used is multiple linear regression. Based on the results of analysis show that the level of working capital turnover, perputran cash, accounts receivable turnover and growth of cooperatives positive effect on profitability. The effect of variable working capital turnover, turnover of cash, accounts receivable turnover and profit turnaround to profitability has a value of determination of 49.5 per cent while the remaining 50.5 percent is influenced by other variables not included in the research model.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, AUDITOR SWITCHING, DAN SISTEM PENGENDALIAN INTERNAL PADA AUDIT DELAY A A Gede Wiryakriyana; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 19 No 1 (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

This study aimed to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange year period 2013-2015. Factors tested in this study is the size of the company, leverage, switching auditors, and internal control systems as independent variables. The sampling technique used in this research is purposive sampling with total sample of 76 companies. Analysis of data using multiple linear regression. The results showed that company size has no effect on audit delay, leverage positive effect on audit delay, auditor switching negative effect on audit delay, and internal control system and has no effect on audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN LEMBAGA PERKREDITAN DESA Ade Ayu Cahyaning Pratiwi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 21 No 1 (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

The aim of this study is to get empirical evidence about the effect of independence, motivation, education level and working experience of the internal controllers on the effectiveness of the internal control structure LPD in Badung distric. Sample determine by probability sampling method use cluster sampling which obtained 55 units sample with 110 people of internal control. Multiple linear regression analysis is use to analyzed the data. The results of this analysis are motivation give positive effect on the effectiveness of the internal control structure. The education give positive effect on the effectiveness of the internal control structure. Work experience give positive effect on the effectiveness of the internal control structure. The independence has no effect on the effectiveness of the internal control structure.
Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Tax Amnesty, Tingkat Penghasilan Pada Kepatuhan Wajib Pajak Hadi Wiranatha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i03.p25

Abstract

Indonesia sebagai negara berkembang tengah gencar-gencarnya melaksanakan pembangunan. Sasaran utama pemerintah adalah meningkatkan perekonomian masyarakat dari sektor Usaha Mikro, Kecil dan Menengah Usaha Kecil Mikro dan Menengah merupakan usaha ekonomi kerakyatan yang berbasis pada kekuatan ekonomi rakyat dalam mengelola potensi sumber daya alam untuk meningkatkan perekonomian masyarakat di daerah tersebut. Jika dilihat dari pemenuhan kewajiban perpajakan, kepatuhan wajib pajak badan usaha sektor UMKM masih sangat rendah. Di Kabupaten Jembrana kepatuhan wajib pajak badan usaha sektor UMKM tergolong sangat rendah yaitu dibawah 50%. Tujuan penelitian ini adalah untuk menguji pengaruh pengetahuan perpajakan, modernisasi sistem administrasi perpajakan, tax amnesty dan tingkat penghasilan pada kepatuhan wajib pajak badan sektor UMKM di kabupaten Jembrana. Sebanyak 100 Wajib Pajak Badan Usaha di pilih sebagai responden dari 1.239 Wajib Pajak Badan Usaha yang terdaftar di KPP Pratama Tabanan per 31 Desember 2016 dengan menggunakan rumus solvin, metode penentuan sampel dalam penelitian ini adalah accidental sampling. Data bersumber dari KPP Pratama Tabanan karena Kabupaten Jembrana masuk wilayah kerja KPP Pratama Tabanan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, modernisasi sistem administrasi perpajakan, tax amnesty dan tingkat penghasilan berpengaruh positif pada kepatuhan wajib pajak badan sektor UMKM di Kabupaten Jembrana. Kata Kunci: pengetahuan perpajakan, modernisasi sistem administrasi perpajakan, tax amnesty, tingkat penghasilan
Dewan Komisaris Independen sebagai Pemoderasi Pengaruh Financial Distress pada Kecepatan Publikasi Laporan Keuangan Ni Putu Wanda Anggeliana Putri; Yenni Latrini
E-Jurnal Akuntansi Vol 22 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.v22.i03.p21

Abstract

Financial statement is an important instrument, because it can reduce the asymmetry of information that occurs between companies and the public. The velocity of publication of the financial statements may affect the users trust in the financial statements, this is because the information contained in the financial statements is required by the user to take an economic decision. The purpose of this study is to prove empirically and explain the impact of financial distress on the velocity of publication of financial statements with independent board of commissioners as a moderator variabel. This research was conducted at company of consumer goods industry sector which listed in Bursa Efek Indonesia in 2012-2016. The samples of research taken with non probability sampling method with purposive sampling technique, so that obtained sample of 22 companies with 110 observation. Moderate Regression Analysis is a data analysis technique to obtain the results, the result of research is financial distress have positive effect on the velocity of publication of financial report and independent board of commissioner weaken the effect of financial distress on the velocity of publication of financial statement. Keywords: independent commissioners, financial distress, velocity of publication of the financial statements
Analisis Volume untuk Perbandingan Minat Investor Disekitar Ex-Dividend Date pada Emiten Kategori LQ-45 Tahun 2017 Byantoro Istahargyo; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 26 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.v26.i01.p07

Abstract

There are two approaches that describe investor desires, namely Bird in The Hand and Tax Preference. This study aims to see what approaches tend to be more interested by Indonesian investors. This research was conducted on the volume of shares of companies listed in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in 2017. The companies that were sampled were selected using purposive sampling method to obtain a sample of 46 companies. Stock trading volume is measured by Trading Volume Activity (TVA). The analysis technique used in this study is descriptive statistical test, normality test, paired sample t test and wilcoxon sign rank test. Test results can be concluded that there is a significant difference between stock trading volume before and after the ex-dividendd date. This shows that the ex-dividend date event affected the activity of stock trading volume and responded by investors. Keywords: TVA, Volume of Stock Trading, Ex-Dividend Date.
Reaksi Investor Dalam Pasar Modal Terhadap Penerbitan Perppu No. 1 Tahun 2017” I Gusti Ayu Ade Anggariani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 24 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.v24.i01.p04

Abstract

Perppu Nomor 1 Tahun 2017 merupakan salah satu informasi yang dapat digunakan untuk menganalisis reaksi pasar. Tujuan penelitian ini untuk membuktikan secara empiris terdapatnya abnormal return dan trading volume activity yang signifikan di sekitar penerbitan Perppu Nomor 1 Tahun 2017. Penelitian ini adalah penelitian event study. Sampel yang digunakan adalah 42 perusahaan perbankan yang terdaftar di BEI dengan metode purposive sampling. Alat analisis yang digunakan adalah uji one sample t-test. Hasil penelitian menunjukkan bahwa terdapat abnormal return yang signifikan pada t-1 dan t+2, kemudian trading volume activity yang signifikan pada t-2, t-1, t0, t+1, t+2. Kedepannya investor agar lebih mempertimbangkan informasi dari Perppu Nomor 1 Tahun 2017 pada saat penerapannya dilakukan di tahun 2018 untuk mengambil keputusan investasi agar memperoleh keuntungan.

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