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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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KEMAMPUAN CORPORATE GOVERNANCE MEMODERASI PENGARUH PENGUNGKAPAN CSR PADA NILAI PERUSAHAAN Made Norisa Astiyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 7 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 CSR merupakan bentuk kewajiban perseroan untuk ikut serta dalam pembangunan ekonomi secara berkelanjutan. CSR dipercaya memiliki peran yang strategis bagi nilai perusahaan. Berbagai penelitian pengungkapan CSR terhadap nilai perusahaan memperoleh hasil yang beragam. Berdasarkan hasil tersebut diduga terdapat suatu variabel moderasi yang dapat mempengaruhi hubungan pengungkapan CSR pada nilai perusahaan. Penelitian ini bertujuan untuk mengetahui apakah pengungkapan CSR (CSRI) berpengaruh pada nilai perusahaan (PBV) dan apakah Corporate Governance (CGPI) mampu memoderasi pengaruh pengungkapan CSR (CSRI) pada nilai perusahaan (PBV). Periode yang digunakan dalam penelitian ini adalah tahun 2009-2012. Sampel penelitian yang digunakan berjumlah 26 perusahaan. Metode penentuan sampel yang digunakan adalah non probability sampling. Data dianalisis dengan menggunakan regresi linear sederhana dan Moderated Regression Analysis. Hasil yang diperoleh dalam penelitian ini adalah pengungkapan CSR (CSRI) berpengaruh pada nilai perusahaan (PBV) dan Corporate Governance (CGPI) mampu memoderasi pengaruh pengungkapan CSR (CSRI) pada nilai perusahaan (PBV). Kata kunci: corporate governance, pengungkapan CSR, nilai perusahaan
Pengaruh Sumber Daya Manusia, Teknologi Informasi dan Pengendalian Intern terhadap Kualitas Laporan Keuangan i gede agus yudianta
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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

Government agencies at this time, must keep track of accounting development  in order to create accountability and transparency. One of its efforts is the delivery of the qualified government financial statements. The purpose of this study was to determine the effect of human resource capacity, the utilization of information technology and accounting internal control to the quality of accounting information in SKPD Gianyar regency financial reporting. The used sampling method  is the saturated samples. Based on the analysis results, obtained that the capacity of human resources, the utilization of information technology and accounting internal control have a positive effect to the quality of accounting information in SKPD Gianyar regency financial reporting.
Kinerja Lingkungan, Biaya Lingkungan dan Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating Miranti Kencana Putri; Efi Susanti
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p18

Abstract

The research aims to determine and analyze the effect of environmental performance and environmental costs on company value with profitability as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research is a quantitative study, the population in the study is mining sector companies listed on the IDX by using purposive sampling techniques. The samples used were 10 companies with a total of 40 observations. The data analysis technique used is moderation regression analysis. The results of environmental performance research have no effect on firm value and environmental costs have no effect on firm value. Moderation analysis of the profitability variable is able to moderate the relationship between environmental performance and firm value, and the profitability variable cannot moderate the relationship between environmental costs and firm value. Keywords: Environmental Performance; Environmental Costs; Profitability; Firm Value
Corporate Social Responsibility, Enterprise Risk Management, Nilai Perusahaan, dan Kinerja Keuangan sebagai Pemoderasi Ni Made Maswita Marthadevi; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p15

Abstract

Globalization causes competition between companies to become tighter so that companies compete so that their existence remains well recognized by the market. High company value can improve welfare and become a consideration for shareholders. This research aims to prove the effect of disclosure of corporate social responsibility and enterprise risk management on company value with financial performance as a moderator. The research population is Investor Index 33 issuers on the Indonesia Stock Exchange for the period 2018-2020. The sample was selected using a purposive sampling method, a sample of 22 issuers was obtained, with 66 data observations over three years. Six outlier data were excluded, so only 60 data were used. The data analysis technique is Moderated Regression Analysis (MRA). The results of the analysis show that corporate social responsibility disclosure has a negative influence on company value, enterprise risk management has a positive effect on company value, and financial performance weakens the influence of corporate social responsibility disclosure and enterprise risk management on company value. Keywords: Corporate Social Responsibility; Enterprise Risk Management; Financial Performance; Company Value.
Mekanisme Corporate Governance pada Sustainability Reporting Ni Kadek Riska Santika Dewi; I Putu Sudana
E-Jurnal Akuntansi Vol 34 No 3 (2024)
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.2024.v34.i03.p07

Abstract

This research aims to determine the influence of corporate governance mechanisms on the intensity of sustainability reporting. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. Sample selection was carried out using a purposive method. There were 14 companies that met the criteria as research samples so that the research data amounted to 42 observations. This research uses panel data regression analysis. The research results show that the board of directors has a positive effect on sustainability reporting. This is in accordance with agency theory which shows that the involvement of the board of directors is able to have an impact on the company's management function, including sustainability reporting, and the proportion of institutional ownership shows a positive influence, which means that institutional share ownership is able to strengthen the supervisory function of company management so that performance is optimal, while independent commissioners and committees audit, managerial ownership has no effect on sustainability reporting. Keywords: Corporate Governance Mechanism; Sustainability Reporting
Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Alifia Nur Drianita; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p09

Abstract

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance. Keywords: Corporate Social Responsibility; Financial Performence; Company Size.
Examining the Impact of Bank Health on Profit Growth among Infobank15-Listed Banks Ida Ayu Jayanti Kusumawardani; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p10

Abstract

Banking institutions make a critical contribution to the economy by aiming to maximize profits for efficient operations. This study evaluates the impact of several key financial ratios—Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR)—on the profit growth of banks listed in Infobank15 from 2019 to 2022. Using a saturated sampling technique, data from 26 companies, resulting in 104 observations, were analyzed through multiple linear regression. The results indicate that LDR, GCG, ROA, NIM, and CAR have a positive and significant impact on profit growth, while NPL negatively and significantly affects it. These findings underscore the importance of regular financial ratio reviews to manage bank health and enhance performance. Data were sourced from annual reports and analyzed using the Risk-Based Bank Rating (RGEC) approach mandated by Bank Indonesia Regulation No. 13/1/PBI/2011. Keywords: Risk profile; Good Corporate Governance; Earnings; Capital; Profit Growth
Self Efficacy dan Pengalaman Auditor Terhadap Kualitas Audit yang Dimoderasi oleh Kecerdasan Emosional Dewi Ayu Nita Kharisma; I Ketut Budiartha
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p11

Abstract

This study aims to examine the effect of self-efficacy and auditor experience on audit quality moderated by emotional intelligence. This research was conducted at Public Accounting Firms in the Provinces of Bali and Java using primary data obtained from questionnaires. The population in this study amounted to 269, the method of determining the sample using the purposive sampling method with 117 auditors as respondents, consisting of 63 auditors at the Bali Province Public Accounting Firm, 19 auditors in East Java, 10 auditors in Central Java, and 25 auditors in West Java. The data analysis technique used is the moderated regression analysis (MRA) interaction test of moderating variables. The results of the analysis show that self-efficacy has a positive effect on audit quality, auditor experience has a positive effect on audit quality, emotional intelligence strengthens the effect of self-efficacy on audit quality, emotional intelligence strengthens the effect of auditor experience on audit quality.perience on audit quality. Keywords: Self Efficacy; Auditor Experience; Emotional Intelligence; Audit Quality.
Assessing User Perceptions of Tax Audit Desktop Applications: A Technology Acceptance Model (TAM) Perspective Agus Harjanto; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p18

Abstract

The Directorate General of Taxes (DGT) has undertaken a digital transformation initiative by introducing the Desktop Pemeriksaan (Derik) application to enhance the effectiveness and efficiency of tax audits. This study aims to evaluate the performance of the Derik application from the perspective of its users, utilizing the Technology Acceptance Model (TAM) as the theoretical framework. A mixed-methods approach was employed, adopting a concurrent triangulation design to integrate qualitative and quantitative data, thereby providing a comprehensive understanding of user perceptions. The quantitative data were collected through a survey involving 1,859 respondents, while qualitative insights were gathered through in-depth interviews with eight informants. The interviews explored key aspects such as ease of use, perceived benefits, and challenges encountered by users. Data analysis was conducted using descriptive statistical methods for the quantitative findings and thematic analysis for the qualitative data. The results indicate that while the Derik application meets the criteria for perceived ease of use and perceived usefulness, several constraints hinder its optimal utilization. Based on user feedback, this study offers practical recommendations for improving the application’s functionality in future iterations. The findings contribute to the literature by providing actionable insights and serve as a valuable reference for DGT in advancing the development of the Derik application.
PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING Ni Pt Intan Pradnyani; Made Yeni Latrini
E-Jurnal Akuntansi Vol 18 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

Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of management on auditor switching. The scope of this research was banking companies listed on the Indonesian Stock Exchange 2011 – 2015. This research is used logistic regression as analysis technic. The results of the research found that the firm size is negatively effect the auditor switching, while auditing tenure and management changes had no negative effect on the auditor switching. After moderated by management changes, it was found that the changes of management is able to amplify the effect of firm size on the auditor switching. While the audit tenure moderate, the changes of management are disable to strengthen the effect of audit tenure on auditor switching.

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