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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 KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, INDEPENDENSI DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR I Gusti Agung Malyani Ratnantari; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 20 No 1 (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

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, independence, and organizational commitment on performance auditor in public accounting firm in Bali. This research was conducted at seven public accounting firms in Bali which has been listed in the Indonesia Institute of Certified Public Accountants (IAPI). The samples used were 38 respondents with purposive sampling technique. The data collection was conducted by questionnaire. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis. The results of this study suggest that intellectual intelligence, emotional intelligence, spiritual intelligence, independence, and organizational commitment positively affects the performance of auditors.This shows that the increasing intellectual, emotional intelligence, spiritual intelligence, independence, and commitment to the organization, the auditor's performance is increasing as well.
Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Sustainability Reporting Pada Nilai Perusahaan Pemenang Indonesian Sustainability Reporting Awards Quita Amelia Budiana; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p09

Abstract

This study aims to determine the effect of Sustainability Reporting on firm value and determine the ability of profitability in moderating the effect of Sustainability Reporting on firm value. This research was conducted on the winners of the Indonesian Sustainability Reporting Awards (ISRA) in 2015-2018. The number of samples taken as many as 13 companies using purposive sampling techniques. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis found that Sustainability Reporting has a positive effect on firm value and profitability strengthens the effect of Sustainability Reporting on firm value. Keywords: Sustainability Reporting; Firm Value; Profitability.
Reaksi Pasar Atas Pengumuman Hasil Pemilihan Kabinet Kerja Jilid II Presiden Indonesia Tahun 2019 I Gede Putra Subawa; Ni Putu Sri Harta Mimba
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.p11

Abstract

This study aims to determine the existence of market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019. This research is an event study with event window for 7 days. The study was conducted on companies listed in the LQ-45 Index for the period August-January 2020. The population of this study were 45 companies listed in the LQ-45 index. The sampling method used is the purposive sampling method. Market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019 was measured using abnormal returns. The data analysis technique used is the one-sample t-test. The test results show that there was a market reaction when the Announcement of the Results of the Election of Cabinet Work Volume II of the President of Indonesia in 2019. Keywords: Event Study; Work Cabinet Announcement; Abnormal Return.
Determinan yang Berpengaruh pada Minat Investasi di Pasar Modal Luh Putu Sita Dewi; Gayatri Gayatri
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.p02

Abstract

Investing in the capital market is an alternative for people who want to invest their excess funds as well as being able to drive the economy in a country. This study aims to obtain empirical evidence regarding the determinants that influence investment interest in the capital market. Determination of the sample in this study using purposive sampling method with a sample of 105 students who have taken the capital market theory course and already have an account of effects. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that investment understanding, motivation, and the bandwagon effect have a positive effect on investment interest in the capital market. This means that the higher the understanding of investment, motivation, and the bandwagon effect phenomenon that occurs, the higher the interest in investing in the capital market. Keywords: Investing Interest; Investment Understanding; Motivation; Bandwagon Effect.
Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi Sinta Anggraini; Hermanto Hermanto; Siti Aisyah Hidayati
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p01

Abstract

This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD members, and 20 Mataram City government NGOs. The results show that the internal control system strengthens the presentation of financial statements and commitments, but weakens the accessibility to financial accountability. The implication of this research can provide input for local government to make further policies related to regional financial management. Keywords: Presentation of Financial Statements; Accessibility of Financial Statements; Organizational Commitment; Accountability of Regional Financial Management; Internal Control System.
Moderating Effect of Good Governance on Determinants of the Quality Region Government Financial Reports Victor Pattiasina; Muhamad Yamin Noch; Muhammad Ridwan Rumasukun; Yohanes Cores Seralurin; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p09

Abstract

The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation. Keyword: Accrual-Based GAS Application; Apparatus Competence; Internal Audit Role; Good Governance; Financial Report Quality
KEMAMPUAN TENURE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG Ida Ayu Eka Purnama Yuni; AANB Dwirandra
E-Jurnal Akuntansi Vol 17 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

This study aims to determine the audit tenure as the moderating influence of firm size on audit report lag. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2009-2014 period. The samples used as many as 34 companies by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, then we got the conclusion that (1) the size of the company's negative effect on the audit report lag which shows that the bigger the company, the shorter the audit report lag, (2) tenure audit able to moderate (strengthen) the effect of firm size on audit report lag which shows that companies are audited by an auditor to audit the long tenure has a level of audit report lag is low. Completion of the audit will be faster if the auditors audit the audit firm with long tenure at a large company.
PENGARUH EFEKTIVITAS SIA, PEMANFAATAN TI DAN KEMAMPUAN TEKNIS PEMAKAI SIA TERHADAP KINERJA INDIVIDU Ni Luh Ayu Artha Dewi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 18 No 1 (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

Individual performance affects the success of a company, it is expected individual can achieve organizational objectives with the quantity of work, quality of work, timeliness, monitoring supervisor, and the influence of co-workers. The purpose of this study is to determine the effectiveness of accounting information systems, utilization of information technology and technical capabilities users accounting information system of individual performance. This study was conducted on 31 credit cooperatives in Karangasem regency. Samples in this study were 124 respondents to the technical determination of the sample used is purposive sampling. Data collection methods used were a questionnaire method. Data analysis technique used is multiple linear regression. The results of this study found that the effectiveness of accounting information systems, utilization of information technology and technical capabilities users of accounting information system have positively affects the performance of individuals.
PENGARUH EFEKTIVITAS SIA DAN PENGGUNAAN TEKNOLOGI INFORMASI PADA KINERJA INDIVIDUAL DENGAN INSENTIF KARYAWAN SEBAGAI PEMODERASI I Gusti Agung Ayu Intan Fatmayoni; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 19 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

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Abstract

The role of incentives are expected to stimulate employee discipline to increase productivity and work performance of employees to achieve company goals. This research was conducted in Manufacturing Company Bad Ass Garment Factory. The purpose of research to find out the test results influence the effectiveness of the accounting information system and the use of information technology on the performance of individual employees with incentive as moderating. 52 samples selected by purposive sampling technique. The hypothesis is tested by using multiple linear regression analysis and moderation regression analysis. The result of the analysis is the level of effectiveness of the accounting information system and the use of information technology has positive influence on individual performance. Employee incentives could strengthen the influence of the effectiveness of information systems against individual performance incentives while the employee is not able to moderate the effect of the use of information technology to individual performance.
PENGARUH LEVERAGE PADA PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI I Made Andika Pramana Pande; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i02.p28

Abstract

ABSTRACT The purpose of this study is to determine the ability of good corporate governance as moderating the influence of leverage on income smoothing. Income smoothing is a reduction in fluctuations in earnings from year to year by moving income from high years of income to less favorable periods. One factor that allegedly influences the actions of managers in making income smoothing is leverage. This study was conducted on all companies listed in Indonesia Stock Exchange (BEI) and included in the ranking of corporate governance perception index (CGPI) period 2011-2015. The number of samples taken as many as 18 companies, with non-probability sampling method with purposive sampling technique. Data collection methods used were non participant observation and data analysis techniques used were descriptive analysis test, logistic regression analysis and Moderating Regression Analysis (MRA). The results of the study found that leverage has a significant positive effect on income smoothing. Good corporate governance as moderator weakens the influence of leverage positive relationships on income smoothing. Keywords:: good corporate governance, leverage, income smoothing

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