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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 SIKAP SKEPTIS, INDEPENDENSI, PENERAPAN KODE ETIK, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT Ade Wisteri Sawitri Nandari; Made Yenni Latrini
E-Jurnal Akuntansi Vol 10 No 1 (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 auditor will be able to result a report that has a good quality with attitude skepticism and independent attitude in the examination of financial statements. It is based on the application of the code of ethics  public accountant as a basic principles that govern the ethics of public accounting profession, besides that the accountability can make the auditor will be able to improve the quality of his work. This research is used to determine the effect of Attitude Skepticism, Auditor Independence, Application of the Code of Public Accountants, and Accountability on the Quality Audit. The data used in this study is primary data obtained by distributing questionnaires to selected respondents. The data then processed by tabulation based on the answers to the questionnaire are purposive sampling qualified. The analysis used in this study through multiple regression analysis. The results of the study showed that skeptical attitude has no effect on audit quality. Auditor independence also had  no effect on audit quality. Application of the code of public accountants has a positive effect on audit quality, while accountability has no effect on audit quality. To produce a good quality audit, it is important for the public accountant to apply the code of ethics public accountant to be able to increase the confidence of users of financial statements.
Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor Melinda Limanto; I Made Sukartha
E-Jurnal Akuntansi Vol 27 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.v27.i02.p02

Abstract

This study aims to obtain empirical evidence of the influence of time budger pressure, machiavellian , internal locus of control, and organizational comitment on auditor’s dysfungsional behavior. Auditor’s dysfungsional behavior is an behavior of auditor that reduces audit quality and causes the audit process to fail. The study was conducted at the R I BPKP Representative of Bali Province in 2019. Respondents in this study were determined using the saturated sample method. Data collection using the questionnaire method. The data analysis technique used is multiple linear regression. The results showed time budget pressures, and machiavellian traits had a positive effect on auditor dysfunctional behavior. Internal locus of control variables, and organizational commitment negatively affect auditor dysfunctional behavior.Keywords: Dysfungsional, machiavellian, internal control, comitment
Reaksi Pasar Atas Pengungkapan Management Discussion and Analysis Putu Aldhi Surata; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 28 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.v28.i02.p08

Abstract

OJK issues POJK No.29 / POJK.04 / 2016 which requires MD & A disclosure in the annual report. The purpose of this study is to prove empirically that there are (1) market reactions in annual report disclosures, (2) the effect of MD & A disclosure level on abnormal returns. The study population used the KOMPAS100 index of 100 issuers with a total sample of 63 samples. The Wilcoxon statistical test results state that there are differences before and after the disclosure of the annual report. Furthermore, a simple linear regression test was conducted which gave the results that the MD & A disclosure had a positive effect on the market reaction that was proxied using abnormal return. The test results produce MD & A disclosures that have a positive effect on market reactions through abnormal returns so that the market is known to use the information contained in MD & A.Keywords : Management discussion and analysis, abnormal return, annual report.
Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas Kadek Putri Prabandari; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 29 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.v29.i03.p03

Abstract

The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Keywords : Knowledge; Ethical Sensitivity; Public Accounting; Idealism; Perception.
Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit I Putu Sisna Armawan; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p11

Abstract

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.
PENILAIAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DI ALFA MART Gusman Saputra; Yadnyana I Ketut
E-Jurnal Akuntansi Vol 13 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

This study focuses on how effectively Application of Accounting Information Systems (AIS) Computer Based on the Alfa Mart in the district. Kuta which is expected to provide an overview of the quality of the products and services provided along with advances in information systems and technolog. Variable in the assessment of the effectiveness of this research include data security, accuracy, relevance, variations reports, time, physical comfort, and quality of information. Method of observation, interviews and questionnaires used in the process of data collection and quantitative analysis techniques using a Likert scale data analysis techniques. Total score of 9974 is included in the Effective Criteria ( KE ) = 8575 < TO ? 11147.5. However, although included in the Effective Criteria ( KE ) to further improve the implementation of information systems that are better advised to further improve the prevention of damage caused by computer viruses to up- date antivirus each month.
PENGARUH BIAYA OPERASIONAL-PENDAPATAN OPERASIONAL, PERTUMBUHAN ASET DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSET Candra Sudha Adnyana; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 14 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

Return On Asset is one of the ratios that are very important for any financial institution or company as it relates to sustainable and stability of any financial institution or company. In addition, to measure the company's ability to generate profits from investing activities. To generate high profit in each period, the company needs to consider all the factors that may affect the return on assets. The purpose of this study was to determine the effect of operational cost in operating income, the growth of assets and non-performing loans to partially return on assets. Research was conducted on Credit Institutions village in Buleleng. Data collected by means of documentation. Data analysis technique used is multiple linear regression. Based on the results of analysis show that the operating costs-operating income and non-performing loans significantly influence the return on assets. As for asset growth seignifikan no effect on return on assets.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ida Ayu Sasmika Putri; Bambang Suprasto H
E-Jurnal Akuntansi Vol 15 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

The purpose of this study was to determine the effect of corporate social responsibility and corporate governance mechanisms on the value of the company. Samples were selected using purposive sampling method and acquired 60 companies . Testing the hypothesis in this study was done by using multiple linear regression analysis . This study obtained results that corporate social responsibility, managerial ownership , institutional ownership, board of directors , audit committee and board of directors simultaneously positive effect on firm value . Corporate social responsibility is partially positive effect on the value of the company and corporate governance mechanisms are in proxy with managerial ownership, institutional ownership, board of directors, audit committee and board of directors partially positive effect on firm value .
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN OPINI AUDITOR PADA AUDIT DELAY Made Devi Miradhi; Gede Juliarsa
E-Jurnal Akuntansi Vol 16 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

The aim of this study was to determine the size of the company as a moderating influence profitability and the auditor's opinion on the audit delay. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2014. Samples are taken as much as 72 manufacturing companies, with a purposive sampling method. Data used is secondary data media manufacturing companies in the form of financial statements. The data analysis technique used is Moderated Regression Analysis. Based on the analysis found that simultaneous independent variables affect audit delay in manufacturing companies. The size of the company strengthens the relationship between the profitability of the audit delay because research shows a significant value of 0.04. This is because companies are experiencing huge profits and have a lot of assets expand the lead auditor auditing financial statement so that the audit process will be longer
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Ida Ayu Sri Gayatri; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 5 No 2 (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 yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Intergritas  laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak bias. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh corporate governance, ukuran perusahaan dan leverage terhadap integritas laporan keuangan yang diukur dengan indeks konservatisme. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2009-2012, yang ditentukan dengan metode purposive sampling. Metode statistik yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa mekanisme corporate governance, yaitu komisaris independen, komite audit berpengaruh positif dan signifikan, namun kepemilikan instutusional tidak signifikan terhadap integritas laporan keungan. Sementara itu, ukuran perusahaan dan leverage berpengaruh positif dan signifikan terhadap integritas laporan keuangan. Kata kunci: Integritas Laporan Keuangan, Corporate Governance, Ukuran Perusahaan, Leverage  

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