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P. D'YAN YANIARTHA SUKARTHA
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Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
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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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Free Cash Flow Sebagai Pemoderasi Pengaruh Corporate Social Responsibility Pada Manajemen Laba Di Perbankan Ni Kadek Ayu Wulantari; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 23 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.v23.i03.p24

Abstract

ABSTRACT This study aims to test and provide empirical evidence of the role of free cash flow in influencing the relationship of sustainability reporting in earnings management. This research was conducted at banking companies listed in Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this research is determined by purposive sampling method. The number of samples meeting the criteria is 10 companies. Data collection was done by non participant observation method. Data analysis technique used is Moderated Regression Analysis (MRA). This research successfully demonstrated sustainability reporting had a positive effect on earnings management. The result of moderation testing between sustainability reporting and earnings management shows a positive influence which means free cash flow strengthens the influence of sustainability reporting on earnings management. Keywords: earnings management, sustainability reporting, free cash flow.
pengaruh kondisi keuangan wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan pada kepatuhan wajib pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur A.A. Gede Wisnu Adhimatra; Naniek Noviari
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p27

Abstract

The purpose of this study was to determine the effect of the financial condition of the taxpayer, the quality of service of the tax authorities, and taxation sanctions on individual taxpayer compliance in the East Denpasar Primary Tax Office. The population in this study were all private taxpayers who were registered and effective in 2016 at the East Denpasar Primary Tax Office. The sample in this study was obtained based on the calculation of sample determination using the Slovin formula, then the number of samples used in this study were as many as 100 samples of WPOP registered as Individual Taxpayers in East Denpasar Tax Office. The data analysis technique used is multiple linear regression analysis. The results showed that the taxpayer's financial condition, the quality of service of the tax authorities, and taxation sanctions had a positive effect on WPOP compliance registered in the East Denpasar Primary KPP. This means that if the taxpayer's financial condition, the service quality of the tax authorities, and tax sanctions on the East Denpasar Primary Tax Service Office are getting better, it will further increase the taxpayer's compliance in paying taxes at the East Denpasar Primary Tax Office. Keywords: financial condition, service quality of tax authorities, tax sanctions, WPOP compliance.
EVALUASI KINERJA DINAS PENDAPATAN DAERAH KOTA DENPASAR DALAM PEMUNGUTAN PAJAK HOTEL, RESTORAN, DAN HIBURAN TAHUN 2008-2012 Devi Yustri Yeni; 1 Putu Ery Setiawan
E-Jurnal Akuntansi Vol 4 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 Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan Dinas Pendapatan Daerah Kota Denpasar ditinjau dari perspektif ekonomi, efisiensi, dan efektivitas untuk penerimaan pajak hotel, restoran, dan hiburan dengan menggunakan konsep Value for Money. Penelitian ini menggunakan data sekunder dengan teknik analisis data kuantitatif berdasarkan perhitungan rasio ekonomi, efisiensi, dan efektivitas. Hasil analisis berdasarkan kriteria penilaian yang mengacu pada Keputusan Menteri Dalam Negeri Nomor 690.900-327 tentang Pedoman Penilaian Kinerja Keuangan, menunjukkan kinerja Dinas Pendapatan Daerah Kota Denpasar berdasarkan konsep Value for Money atas penerimaan pajak hotel, restoran, dan hiburan Tahun 2008-2012 rata-ratanya dapat dikategorikan ekonomis, sangat efisien, dan sangat efektif. Upaya-upaya yang dilakukan Dinas Pendapatan Daerah Kota Denpasar sehingga mengalami peningkatan Pendapatan Asli Daerah (PAD) secara signifikan dari tahun ke tahun adalah dengan mengeluarkan beberapa kebijakan di bidang pajak daerah dan retribusi daerah. Kata kunci: Pendapatan Asli Daerah (PAD), Value for Money, Ekonomis, Efisiensi, dan Efektifitas
Pengaruh Manajemen Laba Pada Nilai Perusahaan Dengan Agresivitas Pajak Sebagai Variabel Intervening Ni Wayan Intan Saskara Wahyuni; I Gusti Ayu Nyoman Budiasih
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.p11

Abstract

This study aims to analyze and determine the effect of earnings management on company value with tax aggressiveness as an intervening variable. The theoretical implications of this research to be able to support the application of agency theory and signaling theory by conducting research on a straightforward basis. The study was conducted on mining companies listed on the Indonesia Stock Exchange in 2012-2018. This study uses quantitative data types and secondary data sources with the number of observations obtained as many as 60 observations determined using the nonprobability sampling method with a purposive sampling technique as a sample selection method. Data analysis technique used in this research is path analysis with SPSS program. Based on the results of the path analysis in this study shows that earnings management has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on company value. Earnings management has a negative effect on company value. Earnings management does not affect indirectly the value of the company through tax aggressiveness. Keywords : Earnings Management; Tax Aggressiveness; Company Value.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR PADA KUALITAS PROSES AUDIT Ni Putu Irma Purnama Sari, I Putu Sudana
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 Selama ini kualitas audit belum memiliki definisi yang pasti karena adanya perbedaan penggunaan pendekatan dalam mengukur kualitas audit. Salah satu pendekatan yang digunakan adalah pendekatan yang berorientasi proses. Selain itu, penelitian sebelumnya belum menunjukkan hasil penelitian yang konsisten sehingga penelitian kualitas proses audit masih perlu dilakukan. Kualitas proses audit dipengaruhi oleh kompetensi dan independensi auditor. Objek penelitian ini adalah pengaruh kompetensi dan indepedensi auditor pada kualitas proses audit kantor akuntan publik di Bali. Penelitian ini menggunakan metode kuesioner dan dianalisis dengan teknik analisis deskriptif dan analisis statistik. Hasil penelitian menunjukkan bahwa kompetensi dan independensi auditor berpengaruh pada kualitas proses audit. Sehingga dapat disimpulkan untuk meningkatkan kualitas proses audit maka auditor harus meningkatkan kompetensi dan independensinya. Kata kunci: kualitas proses audit, kompetensi auditor, independensi auditor
Manajemen Barang Milik daerah dan Optimalisasi Pengelolaan Aset Provinsi X Periansya Periansya; Yuliana Sari; Farah Azmi
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.p13

Abstract

This study aims to determine the relationship between regional property management to the optimization of asset management as well as planning, identification of BMD, BMD inventory and supervision and control as a variable. Data were collected from employees of the regional financial and asset management agency of South Sumatra Province through a structured questionnaire. The sample used was 56 employees at the Regional Financial and Asset Management Agency of South Sumatra Province and analyzed using SPSS version 25. The results showed that the Planning and Supervision and Control variables had a significant positive effect on the optimization of asset management, while the BMD Identification variable had a negative effect. Inventory BMD does not affect the optimization of asset management. Keywords: Planning; Identification; Inventory; Supervision and Control; Optimization of Asset Management
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran Ni Putu Evitania Precilia; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 30 No 9 (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.i09.p16

Abstract

The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The sampling method in this study is purposive sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that budgetary participation and group cohesiveness have a positive effect on budgetary slack, while the clarity of budget targets has a negative effect on budgetary slack in the Mangusada Regional Hospital in Badung Regency. Keywords: Budget Participation; Clarity of Budget Goals; Group Cohesiveness; Budgetary Slack.
PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Ida Bagus Kade Yogi Mahendra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 9 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

One reliable reference as the basis for decision making can be given if the financial statements have relevant and reliable information. The loss of relevance of the information can reduce even eliminate the ability of the financial statements as a prediction tool for the users . The foregoing reflects the importance of timeliness annual financial statements to the public and the company is not expected to delay the presentation of its financial statements . The population in this study are all banking companies listed in Indonesia Stock Exchange 2009-2012. The number of samples used in this study was 92. Data analysis techniques used to solve this problem is binary logistic analysis. Based on the analysis results it is known that the independent commissioner , institusonal ownership as a proxy form of corporate governance and profitability, as well as the liquidity effect on the timeliness of the publication of the annual financial statements of banking companies listed in Indonesia Stock Exchange 2009-2012 . While the firm size has no effect on the timeliness of the publication of the annual financial statements of banking companies listed in Indonesia Stock Exchange 2009-2012
Financial Distress, CEO Overconfidence dan Tax Avoidance Astria Jevita; Sylvia Veronica Siregar
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p01

Abstract

This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's financial difficulties, the more likely the company is to engage in tax evasion. CEOs who are overly confident tend to take tax evasion actions. The population in this study are Indonesian companies listed on the IDX from all industrial sectors. This research was conducted in all industrial sectors in Indonesia with a total sample of 353 non-financial companies and included the conditions of the pandemic (Covid-19) used as a moderating variable. Data analysis was performed using multiple linear regression panel data and panel data regression moderation. The results showed that financial distress had a positive and significant effect on corporate tax avoidance, while CEO overconfidence had no effect on corporate tax avoidance. The more the company is in a dangerous condition of capital adequacy, the greater the level of tax evasion committed by the company. This research is useful for identifying risks and conducting tighter supervision of tax avoidance actions. Keywords: Financial Distress; CEO Overconfidence; Tax Avoidance; Effective Tax Rate (ETR)
Pengaruh Kecerdasan dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
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.p19

Abstract

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and love of money on the ethical perceptions of accounting students. The purpose of accounting education is to introduce students to values and ethical standards in the accounting profession. The importance of ethics in a profession makes the accounting profession focus its attention on the ethical perceptions of accounting students, as a starting point in increasing perceptions of the accounting profession. therefore, research on ethics in accounting students is needed. The sample was selected using nonprobability sampling method with a total sample of 75 respondents and used multiple linear regression analysis as a testing tool. The results showed that spiritual intelligence and love of money had a positive effect on the ethical perceptions of accounting students. Intellectual intelligence and emotional intelligence were found to have no effect on ethical perceptions of accounting students. Keywords: Intelligence; Love of Money; Ethical Perception.

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