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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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Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi Ni Ketut Wardayanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p09

Abstract

Master of Accounting is a secondary education in higher education to get a master’s degree. This study aims to obtain empirical evidence of the effect of motivation, accreditation of study program, labor market considerations and peer environment status on intention to take master in accounting. The research was conducted at The Faculty of Economics and Business. The sampling technique use was purposive sampling and obtained a sample of 168 samples. Data were analyzed using multiple linear regression analysis. The result of this study indicate that motivation and peer environment status has a positive effect on intention of students to take Master of Accounting Education, while accreditation of study program and labor market considerations has no effect on the interest of student attending the master of Accounting Education. Keywords: Motivation; Accreditation Of Study Program; Labor Market Considerations; Peer Status; Student Interest.
Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon Estetika Mutiaranisa Kurniawati; Risca Dwi Jayanti; Nur Chayati; Saktiana Rizki Endiramurti
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.p19

Abstract

The study aims to provide empirical evidence to analyze the factors that encourage students to take academic fraud actions when learning online during the Covid-19 pandemic. The data in this study are primary data collected through a survey technique using a questionnaire. The respondents obtained were as many as 273 undergraduate accounting students at a university in Central Java. The data analysis method to test the hypothesis used in this study is multiple linear regression using the SPSS 24 application. Based on the regression test, it was found that pressure, opportunity, rationalization, and ability variables have a significant effect on academic cheating behavior during online learning. On the other hand, the arrogance variable has no significant effect on cheating behavior in online learning. Keywords: Academic Fraud; Fraud Pentagon; Online Learning
KOMITMEN ORGANISASI DAN ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN I Wayan Adi Wiguna; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 16 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 aimed to examine the effect of budget goal clarity on budgetary slack and to determining the commitment of organization and the information asymmetry in moderating influence budget goal clarity on budgetary slack in the regional government of Badung regency, research on 36 SKPD Badung. Sample selection is done by using purposive sampling method. Total respondents 108 people consisting of 36 Chief SKPD, 36 Head of Sub Division of General and Planning and 36 Head of sub-section of Finance. Data collected through questionnaires. The analysis technique used in this study is Moderated Regression Analysis. The study found that the budget goal clarity negative influence on budgetary slack, commitment organizational strengthening the influence of budget goal clarity on budgetary slack, and information asymmetry weaken the influence of budget goal clarity on budgetary slack.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDUAL PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Bima Satya Wirawan; I Made Sadha Suardikha
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 research aimed to get the influence of the effectiveness to use of accounting information systems, beliefs, personal engineering capabilities and management support to individual performance. This study was conducted in 52 rural banks in Badung regency. The sample used in this study was a total of 147 respondents using saturated sample. Data analysis techniques used in this research is multiple linear regression analysis. These results of the research show that the effectiveness of the use of accounting information systems have positive and significant effect on individual performance. Confidence have positive and significant effect on individual performance. Personal technical ability have positive and significant effect on individual performance. Management support have positive and significant effect on individual performance.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, ETIKA PROFESI DAN PENGALAMAN AUDITOR PADA TINGKAT PERTIMBANGAN MATERIALITAS Veny Thama Pratiwi; Ni Luh Sari Widhiyani
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

Consideration of materiality is a professional judgment that affect the perception of the auditors on the needs of people who have sufficient knowledge and put our trust in the financial statements. Materiality relates to decision-making and related to the final results of the audit will be used by the user of the information. Research to determine the effect of professionalism, organizational commitment, professional ethics, and the auditor's experience on the level of materiality considerations in the public accounting firm in the province of Bali. Sampling technique used in this research was non probability sampling with purposive sampling method with the number of samples obtained in 49 samples. Data collection methods used in this study is a questionnaire that distribute questionnaires to the auditor in public accounting firm. The data analysis technique used to test the hypothesis in this research is the analysis of linear regression.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Ni Luh Putu Puspita Dewi; Naniek Noviari
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.p01

Abstract

Pajak merupakan sektor yang memegang peranan penting dalam perekonomian, karena dalam pos penerimaan Anggaran Pendapatan dan Belanja Negara (APBN) sumbangan pajak memiliki porsi yang lebih besar dibandingkan dengan sumber penerimaan lain (non pajak). Penerimaan pajak di Indonesia belum maksimal, padahal Indonesia memiliki potensi penerimaan pajak yang tinggi dikarenakan besarnya jumlah penduduk dan kegiatan usaha. Penghindaran pajak merupakan rangkaian aktivitas perencanaan pajak. Penghindaran pajak dapat dikatakan sebagai mengurangi pajak dengan mengikuti peraturan yang ada. Persoalan penghindaran pajak rumit dan unik, di satu sisi penghindaran pajak diperbolehkan, tapi di sisi lain penghindaran pajak tidak diinginkan. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, profitabilitas dan corporate social responsibility pada penghindaran pajak. Penghindaran pajak dalam penelitian ini diproksi dengan nilai CETR. Data yang digunakan adalah data sekunder. Populasi dari penelitian ini adalah Bursa Efek Indonesia (BEI) selama periode 2013-2015. Metode penentuan sampel dari penelitian ini adalah dengan purposive sampling sesuai dengan kriteria yang telah ditentukan dan diperoleh sampel sebanyak 36 perusahaan. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil pengujian analisis regresi linear berganda, penelitian menujukkan bahwa ukuran perusahaan, leverage dan pengungkapan corporate social responsibility berpengaruh negatif dan signifikan pada penghindaran pajak, sedangkan profitabilitas berpengaruh positif dan signifikan pada penghindaran pajak. Kata kunci: penghindaran pajak, ukuran perusahaan, leverage, profitabilitas, pengungkapan corporate social responsibility.
Kemampuan Belanja Modal Memoderasi Pengaruh PAD, DAU, DAK dan SiLPA pada IPM I Putu Adita Wahyu; A.A.N.B Dwirandra
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

Independent variables such as PAD, DAU, DAK, and SiLPA allegedly not always have linear effect to HDI, due to contingent factors that influence the relationship. One of the contingency factor is capital expenditure.This study has pupose to determine the effect of PAD, DAU, DAK, and SiLPA on HDI, as well as the effect of PAD, DAU, DAK, and SiLPA with moderation of capital expenditure on HDI. Research includes eight districts and one city of Bali in a span of observations from 2008 to 2013. The location of this study, namely the Provincial Finance Bureau Office of Bali and the Bali Provincial Statistics. The test results showed PAD, DAK, and SiLPA have positive and significant effect on HDI while DAU has no effect on HDI in the District / City in Bali Province. Moderating variables (capital expenditure) capable of moderating variable DAU, DAK, and SiLPA but not able to moderate variable PAD on HDI.
Pengaruh Intensif, Tingkat Pendidikan, Pelatihan Dan Pengalaman Kerja Pada Kinerja Individu Pengguna Sistem Informasi Akuntansi Putu Dhana Belawa; I Made Pande Dwiana Putra
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.p25

Abstract

Denpasar Industry and Trade Office in supporting and carrying out its activities requires adequate individual performance related to the use of accounting information system. This study aimed to determine the effect of incentives, level of education, training and work experience on the performance of individual user of acccounting information system unit in industry and trade office Denpasar city. This study was conducted at Denpasar Industry and Trade Office in 2017 by making all employees of accounting information system users who work at Disperindag Denpasar City as many as 60 employees as a sample with census method. The data were collected by interviewing, distributing questionnaires, and analysis techniques using multiple linear regression. Based on the results of the analysis, it is known that intensive, level of educations, training and work experience positively affect the individual performance of accounting information system users in industry and trade ofice of Denpasar City. Keywords : icentives, level of educations, training, work experience, performance of individual user of accounting informations system
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN NON KEUANGAN Ni Komang Ayu Purnianti; I Wayan Putra
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

Debt is one of the sources of external financing used by companies to finance the funding needs of the corporate. The aims of this study is to analyze the impact of the intitutional ownership, managerial ownership, size and age on debt. This research carried out on non-financial companies listed on the Stock Exchange for the 2011-2013. Research using purposive sampling method for taking samplel, and obtained 378 observations. Analysis technique used is multiple regression analysis. The result of research show institutional ownership has negative influence toward debt policy. Managerial ownership have no influence toward debt policy. Size  have positif influence toward debt policy. Age  have negative influence toward debt policy.
Pengaruh Profitabilitas dan Kepemilikan Manajerial Pada Kebijakan Dividen dengan Likuiditas Sebagai Variabel Moderasi Ni Wayan Yunisari; Ni Made Dwi Ratnadi
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.p15

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh profitabilitas pada kebijakan dividen, pengaruh kepemilikan manajerial pada kebijakan dividen, pengaruh profitabilitas pada kebijakan dividen dengan likuiditas sebagai variabel moderasi dan pengaruh kepemilikan manajerial pada kebijakan dividen dengan likuiditas sebagai variabel moderasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik penentuan sampel menggunakan metode purposive sampling dengan kriteria perusahaan manufaktur yang membagikan dividen periode 2012-2016 dan diperoleh 193 pengamatan. Teknik analisis data menggunakan Moderated analysis regression.Berdasarkan hasil analisis ditemukan bahwa profitabilitas berpengaruh positif pada kebijakan dividen. Hal ini menunjukkan bahwa apabila profitabilitas perusahaan meningkat menyebabkan jumlah dividen yang dibayar meningkat. Kepemilikan manajerial tidak berpengaruh pada kebijakan dividen. Likuiditas tidak memoderasi pengaruh profitabilitas pada kebijakan dividen. Likuiditas tidak memoderasi pengaruh kepemilikan manajerial pada kebijakan dividen.

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