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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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ANALISIS JANUARY EFFECT DI PASAR MODAL INDONESIA Fitri Aprilia Sari; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 6 No 2 (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

ABSTRAK January effect adalah salah satu anomali pasar yang dapat terjadi di pasar modal. January effect merupakan suatu kondisi dimana pada bulan Januari cenderung rata-rata return saham bulanannya lebih tinggi dibandingkan dengan bulan-bulan lainnya. Tujuan penelitian ini adalah untuk mengetahui adanya perbedaan return saham pada bulan Januari dengan bulan selain Januari. Jika terdapat perbedaan maka January effect terjadi di pasar modal Indonesia, begitu pula sebaliknya. Populasi dalam penelitian ini adalah seluruh perusahaan yang tercatat di BEI tahun 2012. Metode penentuan sampel menggunakan metode probability sampling dengan teknik stratified proporsional random sampling. Dari 467 perusahaan yang tercatat di BEI pada tahun 2012 dipilih sampel sebanyak 82 perusahaan dengan menggunakan rumus Slovin. Analisis  data yang digunakan dalam penelitian ini adalah Uji One Way ANOVA. Hasil analisis data menunjukkan bahwa tidak terdapat perbedaan return saham pada bulan Januari dengan bulan selain Januari di pasar modal Indonesia, sehingga dapat disimpulkan bahwa di pasar modal Indonesia tidak terjadi January effect. Kata kunci: january effect, return saham
PENGARUH TANGGUNG JAWAB MORAL, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PADA KEPATUHAN PELAPORAN WAJIB PAJAK BADAN putu arika indriyani; I Made Sukartha
E-Jurnal Akuntansi Vol 8 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

The purpose of this study was to determine the effect of moral responsibility, awareness of taxpayers, tax penalties and quality of service on taxpayer compliance reporting agency in KPP Pratama Badung Utara. Retrieval and sampling in this study using accidental sampling technique. Respondents in this study is 98 Taxpayer using minimal criteria taxation or accounting staff, working a minimum of 2 years and never fill their annual tax return. Multiple linear regression analysis were used in this research show moral responsibility, awareness of taxpayers, tax penalties and service quality positive and significant impact on taxpayer compliance reporting entity in KPP Pratama Badung Utara.  
Pengaruh Profesionalisme dan Aspek Kepribadian Pada Analisis Efektivitas Pemberian Kredit di Bank Negara Indonesia Denpasar Ni Kadek Nandya Puspitayani; I Wayan Suartana
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.p01

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Profesionalisme, sifat Machiavellian, dan Komitmen Organisasi terhadap analisis efektivitas pemberian kredit. Penelitian ini dilakukan di PT. Bank Negara Indonesia (PERSERO), Tbk Wilayah Denpasar. Jumlah sampel yang digunakan sebanyak 31 orang dengan menggunakan non probability sampling dengan pendekatan sampling jenuh. Metode pengumpulan data dilakukan dengan metode survey menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitan, diketahui bahwa profesionalisme berpengaruh positif pada analisis efektivitas pemberian kredit. Sifat Machiavellian berpengaruh negative pada analisis efektivitas pemberian kredit, sedangkan komitmen organisasi berpengaruh positif pada analisis efektivitas pemberian kredit. Kata Kunci: Profesionalisme, Sifat Machiavellian, Komitmen Organisasi, Analisis Efektivitas Pemberian Kredit
PENGARUH FAKTOR FUNDAMENTAL PADA NILAI PERUSAHAAN SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA TAHUN 2008-2012 I Nyoman Wedana Adiputra
E-Jurnal Akuntansi Vol 8 No 3 (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

Investors need accurate information to be used as a consideration in determining the option to buy shares of companies that benefit. The information can be used as material stock analysis both fundamental and technical. The financial statements as a source of data in fundamental analysis should be able to describe the company's financial position at a given time and the results of operations at any given time is reasonable. The purpose of this study was to examine and obtain empirical evidence about the influence of return on assets, return on equity, earnings per share and the debt to equity ratio on firm value. This research was conducted in the telecommunications sector companies listed in Indonesia Stock Exchange from 2008 to 2012. Eight samples are taken based company purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the return on assets, return on equity, and growth of the company has a positive effect on firm value. While earnings per share and the debt to equity ratio has no effect on firm value . This indicates the higher or lower debt owned a company will not affect the value of the company, because in the Indonesian capital market stock price movement and the creation of value added enterprise market due to psychological factors.   Keywords: enterprise value, return on assets, return on equity, earnings per share, growth, debt to equity ratio
Pengungkapan Tanggung Jawab Sosial Terstandarisasi, Kredibilitas Manajemen, dan Manajemen Laba Eko Budi Santoso; Basuki Basuki; Isnalita Isnalita
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p03

Abstract

This study aims to examine the effect of standardized social responsibility disclosure on earnings management and the role of management credibility in this relationship. The research sample is a company going public in the non-financial sector on the Indonesia Stock Exchange that has disclosed GRI-based social responsibility for the 2013-2019 period. The analysis technique used in this study is moderated regression analysis (MRA). The results of the study found that disclosure of social responsibility has a negative effect on earnings management and management credibility strengthens this relationship. The results of the study indicate that companies that put more effort into disclosing their social responsibility through standardized disclosures will reduce earnings management practices and this is reinforced by the existence of a credible management team. The novelty of this study lies in the use of a comprehensive index in measuring social responsibility disclosure which is a combination of aspects of accountability and performance, as well as the formulation of management credibility measurements. Keywords: Corporate Social Responsibility; Earnings Management; Management Credibility
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN UKURAN DEWAN KOMISARIS PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN I Gusti Agung Arista Pradnyani; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 11 No 2 (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 implementation of corporate social responsibility is intended to minimize the adverse impacts of doing businesses activities on social and environmental aspects. This study examines variables influencing CSR which include firm size, profitability, leverage, and board size. This study uses a purposive sampling method and obtain a sample of 66 companies. Non-participant observation method is used to collect data. Multiple linear regression is conducted to analyze data.  The results show that profitability and size of the board of commissioners expresses a positive effect on CSR. The tests also suggest that the size of the company does not affect CSR because all companies are equally revealing CSR. Leverage also has no effect on CSR indicating that the management would optimize profit to avoid debtholders’ concerns.
Good Governance, Sistem Pengendalian Intern, Konflik Kerja dan Kinerja Pemerintah dengan Motivasi Kerja sebagai Pemoderasi Gede Ananda Krista Yuda; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p09

Abstract

The purpose of this research is to examine the effect of Good Governance, internal control system (SPI), work conflict and government performance with work motivation as a moderating variable. The study was conducted at the OPD (Regional Apparatus Organization) in Klungkung Regency with a sample of 150 people. Data was collected by distributing questionnaires and the analysis technique in this study was Moderated Regression Analysis (MRA). The results showed that Good Governance had a negative effect, while SPI had a positive effect on government performance. Work conflict has no effect on performance. Work motivation is able to strengthen the influence of Good Governance on performance. Work motivation has not been able to strengthen the influence of the internal control system and work conflict on government performance. So work motivation has not moderated the effect of internal control system variables and work conflict on government performance. Keywords : Good Governance; Internal Control Systems; Work Conflicts; Motivation; Performance.
Faktor Determinan Stock Buyback (Studi Perusahaan di Pasar Modal Indonesia Periode 2012-2020) Yuliana Yuliana; Susi Susi; Usep Syaipudin
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.p17

Abstract

The purpose of this study is to determine whether the influence of undervaluation and free cash flow has an influence on the stock repurchase policy. This study uses companies that carry out stock buybacks from 2012-2020 listed on the Indonesia Stock Exchange as the population in this study. The method of determining the sample using purposive sampling technique. The number of research samples is 55 companies that repurchase shares with an 8-year observation period, resulting in 83 observational data. The hypothesis in this study was tested using multiple linear regression analysis techniques. The results of the analysis show that the undervaluation proxied by the Market to Book Ratio has a positive effect on the stock buyback policy. Meanwhile, free cash flow has a negative effect on the stock repurchase policy. Keywords: Stock Buyback; Undervaluation; Free Cash Flow.
PENGARUH BEBAN KERJA, KEPUASAN KERJA, SELF EFFICACY DAN TIME BUDGET PRESSURE PADA KINERJA AUDITOR Kadek Ricky Ardie Suprapta; Putu Ery Setiawan
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 examine the effect of workload, job satisfaction, self-efficacy and time budget pressure on the performance of auditors public accounting firm in the province of Bali. The theory used in this research is the Expectacy Theory. The study population was all auditors working in the public accounting firm in Bali as many as 82 people in 2016. The number of samples used in this study were 81 respondents to the sampling technique purposive sampling method. The data collection was conducted by questionnaire. Data analysis technique used is multiple linear regression analysis. The results showed that Workload and time budget pressure have negative effect on the performance of auditors in KAP Bali Province. Job satisfaction and self efficacy positive effect on the performance of auditors in KAP Bali Province.
PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, AUDIT TENURE, KOMPETENSI DEWAN KOMISARIS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN I Gede Wahyu Krisnanda; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 20 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

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Abstract

This study aims to determine how the effect of financial distress, the age of the company, audit tenure and competence of the commissioners on the velocity of publication of the annual financial statements of financial sector services company registered insurance sub-sector in BEI period 2013-2015. Samples obtained a total of 11 companies with 33 observations. Data analysis used the multiple linear regression. Results from the study showed that the financial distress and audit tenure no significant effect on the velocity of publication of the annual financial statements. Age companies have negative effect on the velocity of publication of the annual financial statements. Competence commissioners positive effect on the velocity of publication of financial statements. Advice can be given to the company to pay more attention in preparing the annual financial statements for the right time with the selection of a competent company attributes.

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