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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 Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi
E-Jurnal Akuntansi Vol 28 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.v28.i03.p13

Abstract

The development of increasingly sophisticated technology now makes it easier for humans to do various jobs. The purpose of this study was to determine the level of individual taxpayer compliance that was influenced by the application of e-filling at KPP Pratama Gianyar. The method of data analysis uses path analysis. The research data uses primary data, namely the answers of individual taxpayers registered at KPP Pratama Gianyar for the questionnaire given. The results of this study indicate that business expectations and knowledge possessed by users have a positive influence on user compliance. Security and confidentiality of data, the speed of reporting has a positive influence on interest in using e-filling. Keywords : E-Filling, compliance, knowledge, security, confidentiality.
Analisis Rasio Keuangan Perbankan Terhadap Profitabilitas
E-Jurnal Akuntansi Vol 29 No 2 (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.v29.i02.p17

Abstract

This study was conducted to examine the effect of variable bank size, LDR, NPL, BOPO, NIM, on ROA in the regional development banking industry in Indonesia. The method in data collection, an explanation of the definition of operational variables, and a technical explanation of the analysis will be carried out using quantitative methods. The results of this study support the Bank Loan Rate Mark Up Theory where LDR, NPL and NIM affect ROA, with increasing interest gains can increase ROA. Keywords : Financial Ratios; Profitability.
PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA KAWASAN METROPOLITAN SARBAGITA TAHUN ANGGARAN 2007-2011
E-Jurnal Akuntansi Vol 3 No 1 (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 Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan Pemerintah Kabupaten/Kota Kawasan Metropolitan Sarbagita (Denpasar, Badung, Gianyar, dan Tabanan) dan mengetahui apakah terdapat perbedaan dalam kinerja keuangan berdasarkan rasio kemandirian, efektivitas, dan aktivitas keuangan daerah. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis kuantitatif yaitu berupa rasio kemandirian, efektivitas, dan aktivitas keuangan daerah, serta uji k sampel independen Kruskal-Wallis. Berdasarkan hasil analisis, bila ditinjau dari rasio kemandirian, efektivitas, dan aktivitas keuangan daerah, kinerja keuangan tertinggi diduduki oleh Kabupaten Badung yaitu 69,44 persen. Kota Denpasar pada peringkat dua yaitu 62,17 persen, Kabupaten Tabanan pada peringkat tiga yaitu 58,35 persen, dan Kabupaten Gianyar pada peringkat terendah yaitu 57,46 persen. Selain itu, hasil pengujian Kruskal-Wallis, ditinjau dari rasio kemandirian dan aktivitas keuangan daerah, terdapat perbedaan signifikan mengenai kinerja keuangan pemerintah kabupaten/kota kawasan metropolitan sarbagita. Namun bila ditinjau dari rasio efektivitas tidak terdapat perbedaan signifikan. kata kunci: kinerja keuangan, kemandirian keuangan, efektivitas
Analisis Komparatif Kinerja Keuangan Perbankan Syariah dan Perbankan Konvensional
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.p05

Abstract

The purpose of this study is to analyze: 1) Differences in the performance of Islamic banking and conventional banking. 2) How is the performance of Islamic banking and conventional banking. This research was conducted at banking companies registered with Bank Indonesia (BI) for a period of nine years, namely 2008-2016. The sampling technique used was purposive sampling technique. The number of samples obtained as many as companies with a total of 69 observations. Collecting data using non-participant observation methods. The analysis technique used is the comparative analysis Mann-Whitney test. The results of this study are: 1) Based on all the ratios that become proxies (CAR, NPL, OEOI, ROA, and LDR), there are significant differences in the performance of Islamic banking and conventional banking. 2) It turns out that during 2008-2016 the performance of Islamic banking was no better than conventional banking. Keywords: Syariah Banking; Conventional Banking; Comparative Analysis.
PENGARUH PARTISIPASI PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN PEMAKAI SEBAGAI VARIABEL MODERASI
E-Jurnal Akuntansi Vol 15 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 research is to know the influence of the participation of the users of accounting information system on performance with the capability of users as variables moderation. This research was conducted on the All-round Cooperative Efforts in district of East Denpasar. Sampling of the research is with the method of probability sampling techniques with simple random sampling. The data collected using the method of survey with questionnaire technique. Respondents from the research as much as 85 employees who directly using accounting information systems in his work. Moderating Regression Analysis (MRA) is used as the data analysis techniques. Based on the results of the analysis it was found that the participation of the wearer of positive effect on performance information system accounting. The ability of the user is able to strengthen the relationship of user participation on performance of accounting information systems. The ability of the user is pure moderators.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, PELATIHAN PROFESIONAL, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR
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 development of technology in today's times, leading information technology will continue to evolve subsequently affects every stage of the audit process. Auditors are expected to apply Computer Assisted Audit Techniques as one influence on the development of IT and to improve its performance. This study aims to determine the effect TABK, professional training, and professional ethics on the performance of auditors in the KAP of the province Bali. The data collection is done by distributing questionnaires to the auditor in public accounting firms that are members of the Indonesian Institute of Accountants (Certified) Bali region as respondents using purposive sampling technique sampling. The analysis technique used is multiple linear regression. Based on the results obtained show that TABK, professional training and professional ethics have positive influence on the performance of auditors. This shows that the increasing use of TABK and auditors who often follow professional training as well as the auditor who abide by the ethics of the profession, the auditor's performance is increasing.
ANALISIS MANAJEMEN LABA DI SEPUTARAN PERGANTIAN PIMPINAN PERUSAHAAN (CEO) INDUSTRI MANUFAKTUR YANG LISTING DI BEI
E-Jurnal Akuntansi Vol 6 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

ABSTRAK Motivasi yang dapat melandasi terjadinya praktik manajemen laba adalah pergantian chief executive officer. Kinerja buruk dari seorang CEO dapat membuat posisinya di perusahaan akan tergusur, sehingga untuk mengamankan posisinya di perusahaan CEO akan melakukan tindakan manajemen laba agar kinerjanya tampak lebih baik. Hasil yang diharapkan dari penelitian ini adalah mampu memberikan bukti bahwa manajemen laba terjadi pada saat terjadinya pergantian chief executive officer (CEO) baik itu pada saat satu tahun sebelum pergantian, pada tahun pergantian dan pada saat satu tahun setelah pergantian CEO. Perusahaan manufaktur yang pernah mengganti CEO dipilih sebagai sampel dalam penelitian ini. Periode yang digunakan 2006-2011 dan telah terdaftar di BEI. Proksi yang digunakan untuk mengukur manajemen laba adalah akrual diskresioner (DA). Hipotesis yang diajukan diuji dengan uji t untuk membuktikan apakah memang benar tejadi manajemen laba pada 1 tahun sebelum pergantian, pada tahun pergantian dan setelah tahun pergantian. Hasil penelitian membuktikan bahwa manajemen laba terbukti dilakukan oleh CEO pada 1 tahun sebelum pergantian dengan cara income increasing, pada tahun pergantian dengan cara income decreasing dan 1 tahun setelah pergantian dengan cara income increasing. Kata Kunci: akrual diskresioner, manajemen laba, pergantian CEO
Pengaruh Total Aset, Tingkat Solvabilitas, dan Opini Audit Pada Audit Delay
E-Jurnal Akuntansi Vol 7 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

ABSTRACT Audit Delay is the time span of completion of the audit conducted by auditors in carrying out the field work. Auditing process requires a lot of time because it requires precision in auditing financial statements that indicate the length of the Audit Delay. The purpose of this study was to determine the effect of the total assets of the company, the level of solvency as well as the auditor's opinion on Audit Delay. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange 2009-2011. The number of samples obtained as many as 144 companies that have been determined by purposive sampling method. The data analysis technique use dismultiple linear regression analysis. The test results showed that thevariabels affect the solvency and the auditor's opinion on Audit Delay, where as no effect on total asets  Audit Delay.     Keywords : total asets , solvency , the auditor's opinion , the Audit Delay
ANALISIS MANAJEMEN LABA RIIL SEBELUM DAN SESUDAH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TAHUN 2008
E-Jurnal Akuntansi Vol 2 No 1 (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

ABSTRACT   One of the motivations of earnings management is to obtain tax savings.  Changes in tax rates occurred in 2008 to lighten the tax burden, especially for publicly listed companies. The aims of this study to determine whether the manufacturing companies on the Indonesia Stock Exchange conducted real earnings management is detected through abnormal production costs and abnormal cash flows from operations. T-test is used as a data analysis. The results indicate that companies in the sample conducted earnings management through the reduction of the production, judging by abnormal production costs before more than after the rate change. Key words: real earnings management, income tax rate, abnormal cash flow from operations, abnormal production costs  
Investment Knowledge, Self Efficacy, Expected Return, Perceived Risk dan Minat Mahasiswa Berinvestasi Saham
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p01

Abstract

The aim of the research is to empirically prove the influence of investment knowledge, self-efficacy, expected return and perceived risk on students' interest in investing in shares. The population is active students of the Accounting and Management undergraduate study program at the Faculty of Economics and Business, Udayana University. Samples were taken using the proportional stratified random sampling method, obtaining 300 students as respondents. The data analysis technique uses Structural Equation Model-Partial Least Square (SEM-PLS). The results of the analysis show that investment knowledge, self-efficacy, and perceived risk have a positive effect on students' interest in investing in shares. Meanwhile, expected return has no effect on students' interest in investing in shares.Keywords: Interests, Investment Knowledge, Self Efficacy, Expected Return, Perceived Risk

Page 255 of 333 | Total Record : 3329

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