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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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PENGARUH DEBT TO TOTAL ASSETS, DIVIDEN PAYOUT RATIO DAN UKURAN PERUSAHAAN PADA KONSERVATISME AKUNTANSI PERUSAHAAN MANUFAKTUR DI BEI Desak Gede Utami Aristiyani, I Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 3 No 3 (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 Laporan keuangan merupakan salah satu media utama yang digunakan oleh perusahaan untuk mengkomunikasikan informasi keuangan kepada pihak internal dan eksternal perusahaan. Standar Akuntansi Keuangan masih memberikan peluang untuk memilih akuntansi konservatif dalam penyusunan laporan keuangan, maka dalam usaha untuk  menyempurnaan laporan keuangan tersebut lahirlah prinsip konservatisme akuntansi. Tujuan penelitian ini adalah untuk  mengetahui pengaruh debt to total assets, dividen payout ratio dan ukuran perusahaan terhadap konservatisme akuntansi. Penelitian ini dilakukan di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2009-2011. Metoda penentuan sampel menggunakan metoda purposive sampling sehingga sampel yang digunakan 86 perusahaan manufaktur. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan bahwa variabel debt to total assets dan ukuran perusahaan berpengaruh pada konservatisme akuntansi sedangkan variabel dividen payout ratio tidak berpengaruh pada konservatisme akuntansi. Kata kunci: konservatisme akuntansi, debt to total assets, dividen payout ratio dan ukuran perusahaan
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL SERTA HARGA SAHAM I Putu Andre Sucita Wijaya; I Made Karya Utama
E-Jurnal Akuntansi Vol 6 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

ABSTRAK Penelitian ini menguji pengaruh profitabilitas, struktur aset, dan pertumbuhan penjualan terhadap struktur modal serta harga saham di perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Sampel penelitian ini mencakup 30 perusahaan dipilih melalui kriteria sampel. Penelitian ini menggunakan data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan analisis regresi linier berganda. Hasil analisis untuk variabel terikat pertama menunjukkan bahwa profitabilitas dan struktur aset berpengaruh terhadap struktur modal. Sedangkan pertumbuhan penjualan tidak berpengaruh terhadap struktur modal. Untuk variabel terikat kedua, hasil menunjukkan bahwa profitabilitas dan pertumbuhan penjualan berpengaruh terhadap harga saham. Sedangkan struktur aset tidak berpengaruh terhadap harga saham. Kata kunci: struktur modal, harga saham, profitabilitas
ANALISIS KOMPARATIF KINERJA KEUANGAN ALLIANZ LIFE INDONESIA DENGAN PT PRUDENTIAL LIFE ASSURANCE i made chandra mandira; igam asri dwija putri
E-Jurnal Akuntansi Vol 8 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

The purpose of this study was to determine the financial performance and the average difference in the financial performance of insurance company Allianz Life Indonesia and PT. Prudential Life Assurance. This study used a different test independent (paired sample t-test). The results of analysis show that there are differences in average financial performance in the insurance company Allianz Life Indonesia and PT. Prudential Life Assurance. Risk Based Capital (RBC) Allianz Life Indonesia and PT. Prudential Life Assurance is healthy and safe for more than 120%. Security funds/technical reserves Allianz Life Indonesia and PT. Prudential Life Assurance has a graph that is increasing each year and can be considered healthy and safe. Gross premiums Allianz Life Indonesia and PT. Prudential Assurance from the 2009-2012 gross premium is increasing so the two companies can be categorized as healthy and safe. Net investment income/average investment Allianz Life Indonesia tend to formulate their investment portfolio in mutual funds and PT. Prudential Life Assurance in stock, though both these companies can be categorized as a healthy and safe.
REAKSI PASAR ATAS PENGUMUMAN PEMECAHAN SAHAM PADA PERUSAHAAN LQ45 DAN NONLQ45 Komang Ayu Seniari Utami I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 2 No 3 (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 Stock split merupakan salah satu bentuk corporate action yang dilakukan oleh perusahaan untuk meningkatkan likuiditas saham. Menariknya, perusahaan LQ45 yang dikenal memiliki tingkat likuiditas tinggi di Bursa Efek Indonesia masih ada yang melakukan stock split. Sehingga penelitian ini bermaksud  untuk mengetahui reaksi pasar terhadap perusahaan LQ45 dan nonLQ45 yang melakukan stock split dengan melihat ada tidaknya perbedaan abnormal return pada periode amatan. Metode penentuan sampel yang bersifat purposive sampling menemukan 8 perusahaan LQ45 dan 32 perusahaan nonLQ45 yang terdaftar pada Bursa Efek Indonesia. Teknik analisis data menggunakan paired sample t-test untuk menguji dua hipotesis. Hasil pengujian hipotesis pertama secara statistik menunjukkan bahwa tidak terdapat perbedaan abnormal return yang terjadi pada perusahaan LQ45 selama periode amatan. Pengujian hipotesis kedua menunjukkan bahwa tidak terdapat perbedaan abnormal return yang terjadi pada perusahaan nonLQ45 selama periode amatan. Kata Kunci: Stock Split, Reaksi Pasar, Abnormal Return
Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi Anita Suryani; Dodik Ariyanto; Anak Agung Ngurah Bagus Dwirandra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p04

Abstract

This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by the rapid development of TBI which has an impact on the community, including management accountants. The research population is management accountants in Indonesia who are registered at the Indonesian Institute of Management Accountants (IAMI) with a total sample of 110 respondents. Research data is processed with the help of Smart PLS. The implementation of TBI can replace the role of management accountants in several of their functions, roles, tools and activities. Only the age variable has been shown to weaken the influence of the implementation of TBI on changes in the tools and activities of management accountants. Accounting science, both academically and professionally, needs to accommodate accounting staff in the TBI era. Keywords: Internet Based Technology; Perceptions of Changes in Management Accountants; User Experience; Education; Age
Faktor yang Mempengaruhi Akuntabilitas Laporan Keuangan Daerah dengan Kualitas Informasi sebagai Variabel Mediasi I Wayan Aditya Paramarta; Dodik Ariyanto
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p03

Abstract

The research aims to analyze the factors that influence the accountability of local financial statements. The population in this study is the head and staff of the sub-division of accounting or in the central government of Badung Regency. The sampling technique in this research is to use the non probabilty sampling method with saturated sampling technique. The research sample is 29 Regional Organization of Badung Regency. The analysis technique in this study uses the path analysis technique. The results of the study are that the internal control system has a positive and significant effect on regional financial accountability and information quality. Human resource competence has a positive and significant effect on regional financial accountability and information quality. The quality of information has a positive and significant effect on regional financial accountability. Information quality is able to mediate the influence of internal control systems and resource competencies on regional financial accountability. Keywords: Accountability; Information Quality.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA DENPASAR TAHUN 2009-2013 Dian Damaiyanti; Ery Setiawan
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

Taxation sector contributes significantly to the revenue of a State government. Tax revenue is revenue that can be relied upon as financing development, especially the development of local government. Land and Building Tax continues to increase along with the increase of economic growth as well as ownership of the land and/or buildings, especially in the city of Denpasar. The purpose of this study was to examine the effectiveness and contribution of land and building tax receipt to the original income Denpasar in 2009-2013. By using quantitative analysis techniques, the results showed that the effectiveness of land and building tax receipts in 2009-2013 is very effective with an average of over 100 per cent, which is 121.42 percent. Contribution of land and building tax receipt to the original income shows less results with an average below 50 percent, which is 18.62 percent.
Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) di Indonesia: Meta Analisis Chyntia Susanto; Mulyani Mulyani
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p09

Abstract

This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The research sample totaled 214 research study articles selected using a purposive sampling method. The analytical technique used to synthesize the sample is the Hunter & Schmidt meta-analysis method. The results of the study concluded that profitability, company size, leverage, board size, and institutional ownership proved to have a significant effect on CSRD. The results of this study support stakeholder theory, legitimacy theory, institutional theory, agency theory, and signaling theory regarding the factors that influence CSRD. Keywords: Meta Analysis; Corporate Social Responsibility Disclosure; Company Characteristics; Corporate Governance
Manajemen Laba pada Periode Initial Public Offering dan Dampaknya pada Persistensi Laba Hansen Halim; Stevanus Pangestu
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p16

Abstract

The paper examinse whether Indonesian corporations manage their earnings through real activities and accrual accounting during their initial public offerings. We also investigate the effect of this IPO earnings management on earnings persistence in the subsequent period. Seventy-three non-financial IPOs during 2014-2017 were taken as research sample. Afer a series of statistical analyses, we find that companies that went public committed both real and accrual earnings management to inflate income figures in their IPO year. Furthermore, we also find that accrual earnings management negatively affects earning persistence, whereas real earnings management positively affects earnings persistence. Keywords: IPO; Earnings Management; Earnings Persistence, Go Public.
PENGARUH PERATAAN LABA, UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO PADA REAKSI PASAR Nia Anggaraini; Bambang Suprasto
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

Capital market as one of the meeting place between the need of funds that the issuing party effects and Investors. From the information provided by the company, the market participants will make predictions and determine investment decisions. The data used in this research is secondary data in the form of financial statements of the company in the period ended 31 December 2010 to 2013 were obtained through the website of the Stock Exchange (the Indonesia Stock Exchange). Hypothesis testing is done by using the multiple linear regression analysis. Based on the analysis of data it can be concluded that income smoothing negatively affect the market reaction to the size of the company no effect on market reaction, and the debt to equity ratio has negatively influence on the market reaction.

Page 253 of 333 | Total Record : 3329

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