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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
 252   253   254   255   256 
Pengaruh Pengetahuan, Motivasi serta Independensi terhadap Kualitas Audit Internal di Bank Perkreditan Rakyat (BPR) Kota Malang Johanis Nifanngeljau; Ahmad Mukoffi
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p20

Abstract

The purpose of this research was made to be able to analyze and provide facts related to the existence of knowledge, motivation, and independence can have an influence on the quality of audits in this research in the form of survey analysis method which will use questionnaires in a way to be able to collect a variety of data needed. The purpose of distributing this questionnaire to employees in this case auditors in 5 BPR Malang city with the number of auditors 30 respondents. The level of quality of data that can be generated from the user of the research instrument and evaluated by testing the validity of the data. Hypothetical testing will use multiple linear regress data analysis techniques. Based on the results of the research, it can be known that three independent variables can have a significant and positive and negative influence on the quality of audits. Keywords: Knowledge; Motivation; Independence on Audit Quality.
Green Accounting, Pengungkapan Corporate Social Responsibility dan Profitabilitas Perusahaan Manufaktur Putu Purnama Dewi; Wardani Wardani
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p01

Abstract

This study was conducted to determine the effect of implementing Green Accounting and Corporate Social Responsibility (CSR) Disclosure on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The research population is manufacturing companies that consistently list on the Indonesia Stock Exchange in 2018-2020, namely 158 companies. The sampling technique used in this research is purposive sampling technique using several relevant criteria so that 15 companies or 45 observations are obtained as research samples. The analysis technique used is multiple linear regression analysis technique using SPSS for Windows version 26. Variables of implementing green accounting and disclosure of corporate social responsibility are partially stated to have a positive and significant effect on company profitability. Keywords: Application of Green Accounting; Disclosure of Corporate Social Responsibility; Profitability.
Pengaruh Tingkat Pendidikan, Pengalaman, dan Pemanfaatan Teknologi Informasi Akuntansi Pada Penerapan Sak Etap Ni Wayan Zenny Puspa Widiani; I Gusti Ayu Nyoman Budiasih
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.p15

Abstract

This study aims to determine the effect of education level, manager experience, and utilization of accounting information technology on the application of SAK ETAP on the cooperative savings and loan the City of Denpasar. This research was conducted in Denpasar City with the object of research is education level, manager experience, utilization of accounting information technology and application of SAK ETAP. The number of samples used is 46 managers. Data were collected by distributing questionnaires analyzed by using multiple linear regression analysis. Data were collected by distributing questionnaires analyzed by using multiple linear regression analysis. The level of manager's education, managerial experience and utilization of accounting information technology have a positive influence on the application of SAK ETAP in the Denpasar saving and loan cooperative. Keywords: evel of education, experience, utilization of information technology, application of SAK ETAP
Pengaruh Financial Leverage, Cash Holding, dan ROA Pada Income Smoothing di Bursa Efek Indonesia
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.p11

Abstract

The importance of earnings information makes managers often performdysfunctional behavior in managing the profit received by the company one of themis income smoothing. Managers make income smoothing as a stable and nonfluctuating profit is valued as a good achievement. The purpose of this study is toobtain empirical evidence and discussion about the influence of financial leverage,cash holding, and return on assets in income smoothing on all sectorsmanufacturing companies listed on the Exchange Indonesia Securities for 2012-2016. Determination of the number of samples using purposive sampling method, sothat samples obtained 54 companies. Hypothesis testing in this research usinglogistic regression analysis technique. Based on the results of logistic regressionanalysis obtained that, financial leverage have a positive effect on incomesmoothing, cash holding has no effect on income smoothing and return on asset hasa positive effect on income smoothing.Keywords: Income smoothing, financial leverage, cash holding, return on asse
Kinerja Pemerintah Desa Dalam Pengelolaan Dana Desa (Studi Pada Desa Dore Kecamatan Palibelo Kabupaten Bima)
E-Jurnal Akuntansi Vol 25 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.v25.i03.p28

Abstract

This research aimed to analyze qualitatively the performance of Village Fund execute at Dore Village Bima Regency. it is undeniable that most villages in Indonesia make village head elections in a family manner, regardless of their abilities or competencies that greatly affect their performance, as also applies in the village of Dore, Palibelo District, Bima Regency. In this study, researchers focused on the performance of village officials, not just the village head. This study used a qualitative approach, retrieval and collection of data using observation, interview, and documentation techniques to the informant as much as five (5) persons within the Performance Analysis Management of Village Fund at Dore Village Bima Regency. The research result showed that the Performance Analysis Management of Village Fund at Dore Village Bima Regency had not yet run well as from 5 (five) dimention investigated, 4(four) dimensions did not work well such as dimension of responsibility, service quality, productivity and accountability but one was only that worked well enough is responsiveness. Based on these findings, improvements such as training or courses are recommended for village officials and the provision of media as a tool to account for the management of village funds so that the performance of the Dore Village government is expected to be more optimal than before. Keywords: Productivity; Service Quality; Responsiveness; Responsibility; Accountability
PENGARUH RELIGIUSITAS, STATUS SOSIAL EKONOMI DAN LOVE OF MONEY PADA PERSEPSI ETIS MAHASISWA AKUNTANSI
E-Jurnal Akuntansi Vol 23 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.v23.i02.p30

Abstract

This study aims to examine the influence of religiosity, socioeconomic status and love of money on the ethical perceptions of accounting students. Motivation theory is used to explain the relationship between variables. The population of the study were all active students of non-regular accounting study program class of 2014 Faculty of Economics and Business Udayana University with the number of 187 people. The sample of study was 127 people using Slovin formula. The research used multiple analysis technique. Data were collected by using questionnaire method. Accounting students with high levels of religiosity will have high ethical perceptions. Accounting students with high social status will have low ethical perceptions. Accounting students with high love of money will have high ethical perceptions.
Skeptisme Profesional Memoderasi Pengaruh Audit Training Pada Kemampuan Deteksi Kecurangan
E-Jurnal Akuntansi Vol 26 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.v26.i03.p01

Abstract

The purpose of this study is to obtain empirical evidence of the positive influence of training audits on fraud detection capabilities, and professional skepticism to strengthen the positive influence of training audits on fraud detection capabilities. This research was conducted at the Bali Provincial Public Accountants Office registered with the Indonesian Institute of Certified Public Accountants. The population of this research is all auditors who work in KAP in Bali Province. The sample is determined using the purposive sampling method. The method of data collection is done using the questionnaire method and the data analysis techniques used are multiple linear analysis and moderated regression analysis. Based on the analysis it was found that audit training had a positive effect on lack of detection ability, and professional skepticism was able to strengthen the effect of audit training on fraud detection capabilities. Keywords: Fraud detection capabilities, audit training, and professional skepticism
Pengaruh Ukuran Perusahaan, Net Working Capital, Cash Flow, dan Cash Conversion Cycle pada Cash Holding
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.p24

Abstract

Salah satu keputusan keuangan yang perlu dibuat oleh manajer adalah menentukan tingkat cash holding perusahaan. Menyimpan kas dengan jumlah terlalu kecil atau sebaliknya dapat memberikan pengaruh atau akibat buruk bagi perusahaan, jadi manajer perlu memperhatikan faktor-faktor yang mempengaruhi cash holding sebuah perusahaan. Tujuan penelitian adalah untuk mengetahui pengaruh ukuran perusahaan, net working capital, cash flow, dan cash conversion cycle terhadap cash holding. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik purposive sampling pada sektor industri Barang Konsumsi di BEI pada tahun 2013-2016. Jumlah sampel yang diperoleh yaitu 112 observasian. Teknik analisis yang digunakan dalam penelitian adalah analisis regresi linier berganda. Hasil yang didapatkan dari penelitian ini menunjukkan bahwa ukuran perusahaan dan cash flow berpengaruh secara signifikan terhadap cash holding, sedangkan net working capital dan cash conversion cycle tidak berpengaruh secara signifikan terhadap cash holding.Kata Kunci: Ukuran perusahaan, net working capital, cash flow, cash conversion cycle, dan cash holding.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI PADA MANAJEMEN LABA
E-Jurnal Akuntansi Vol 10 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kondisi asimetri atau ketidakseimbangan informasi dapat dimulai dari hubungan principal dengan manajemen dalam perusahaan. Hal ini dapat memberikan kesempatan bagi pihak manajemen untuk memodifikasi angka-angka akuntansi yang terdapat dalam suatu laporan euangan dengan melakukan tindakan manajemen laba. Good Corporate Governance merupakan upaya yang dapat dilakuan untuk meminimalisir praktik manajemen laba sehingga perusahaan memiliki kondisi lebih sehat dengan menggunakan prinsip-prinsip tertentu. Penelitian ini tentunya memliki tujuan yakni untuk menguji apakah terdapat pengaruh Good Corporate Governance dan konservatisme akuntasi terhadap manajemen laba. Purposive sampling digunakan sebagai metode pengambilan sampel dalam penelitian ini sehingga diperoleh 29 perusahaan sampel perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2009 hingga 2012. Hasil penelitian membuktikan bahwa terdapat pengaruh signifikan secara statistik antara Good Corporate Governance dan konservatisme akuntansi terhadap manajemen laba pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2009 hingga 2012.
Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak
E-Jurnal Akuntansi Vol 27 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.v27.i03.p24

Abstract

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

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