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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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KONSERVATISME AKUNTANSI, GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EARNINGS RESPONSE COEFFICIENT Ida Ayu Wulandari; Bambang Suprasto Herkulanus
E-Jurnal Akuntansi Vol 13 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

Earnings Response Coefficient is one method that is often used to measure the quality of earnings . The higher the ERC , the earnings quality is getting better . Earnings quality will not mislead users of financial statements information in making decisions . This study uses two factors suspected to affect the quality of earnings that accounting conservatism and good corporate governance because these two factors can be the solution of the conflict in the enterprise agency . In addition, this study also examines the factors affecting the market response to earnings information in addition to the quality of earnings as investors not only need profit information but also other information one of which is the disclosure of Corporate Social Responsibility ( CSR )
Persepsi Keadilan dan Ketidakpastian Lingkungan Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Ayunia Gina T. Marjana; Dodik Ariyanto
E-Jurnal Akuntansi Vol 22 No 2 (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.v22.i02.p20

Abstract

This study aims to test and provide empirical evidence of the role of fairness perception that’s proxied with procedural fairness and distributive fairness, and environmental uncertainty in influencing the relationship of budgetary participation in budgetary slack. This research was conducted on 28 star hotels in Badung regency. The number of respondents used was 77 heads of departments selected using purposive sampling with respondent criteria head of accounting department, head of front office department, and head of food & beverages department who participated in budget and have occupied his position at least one year. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderated Regression Analysis (MRA). The final results of the study suggest that procedural fairness and distributive fairness weaken the influence of budgetary participation on budgetary slack. While environmental uncertainty strengthens the influence of budget participation on budget slack. Keywords: Participative budgeting, procedural fairness, distributive fairness, environmental uncertainty, budgetary slack
PENGARUH AUDIT FEE, JASA NON AUDIT, UKURAN KAP DAN LAMA HUBUNGAN AUDIT TERHADAP INDEPENDENSI PENAMPILAN I.D.A.A. Devy Paramastri; I.D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 14 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 independence of an appearance of independence is determined by impressions, opinions against the independence of public accountants individually and as a whole. The purpose of this study was to examine the effect of audit fees, non-audit services, the size of the firm, long relationship with the audit client to the independence of appearance accountant. The Methods of sampling is purposive sampling, with sample of 60 people. The analysis technique used is multiple linear regressions and classical assumption. Results of this research is the audit fee, the size of the firm and long-standing relationships with the audit client's positive effect on the independence of public accountants appearance while non-audit services negatively affect the appearance of the independence of public accountants. 
Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat di Kota Denpasar Putu Putri Sawitri; I Wayan Ramantha
E-Jurnal Akuntansi Vol 23 No 2 (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.i02.p11

Abstract

ABSTRAK Tata kelola perusahaan yang baik (good corporate governance) bukan merupakan hal yang baru di dunia perbankan. Oleh karena itu perlu dipahami mengenai prinsip-prinsip good corporate governance dalam perbankan. Penelitian”ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip”good corporate governance pada kinerja Bank”Perkreditan Rakyat di Kota Denpasar. Transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran serta partisipasi merupakan prinsip”dasar penerapan GCG dan kinerja BPR berbasis balanced scorecard.Penelitian ini dilakukan dengan pengumpulan data melalui kuisioner yang disebar ke 29 BPR yang terdapat di Kota Denpasar dengan masing-masing diambil tiga responden. Hasil penelitian menunjukan bahwa penerapan prinsip-prinsip GCG yang meliputi transparansi, akuntabilitas, responsibilitas, independensi, kewajaran dan partisipasi berpengaruh positif pada kinerja Bank Perkreditan Rakyat di Kota Denpasar. Kata Kunci: good corporate governance, balanced scorecard, kinerja
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL PADA KINERJA PASAR Maria Magdalena Ni Made Meilany Subadi; I Gde Ary Wirajaya
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

The company's performance is an important thing to be achieved by each company, because the performance is a reflection of the company's ability to manage and allocate its resources. This study aims to determine the effect of corporate social responsibility disclosure and intellectual capital on the market performance of companies listed in the Indonesia Stock Exchange. The population in this study amounted to 130 manufacturing companies listed in Indonesia Stock Exchange. Method of determining the sample in this study was done by using purposive sampling. The sample in this study amounted to 36 companies Manufacturing. The data analysis technique used in this research is Multiple Linear Regression. The results showed that the corporate social responsibility variable statistically negative effect on market performance Manufacturing company. While the intellectual capital variable was not statistically affect the market performance Manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period.
Pengaruh Perputaran Modal Kerja dan Pertumbuhan Koperasi pada Profitabilitas dengan Non Performing Loan Sebagai Moderasi I Putu Pradiantama Risda Putra; Gede Juliarsa
E-Jurnal Akuntansi Vol 24 No 2 (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.v24.i02.p05

Abstract

Koperasi adalah badan usaha yang berdasarkan atas asas kekeluargaan yang anggotanya terdiri dari orang perorangan atau badan hukum dengan tujuan untuk mensejahterakan anggotanya. Peran dan manfaat koperasi di Indonesia sangatlah penting, karena koperasi membuka pintu gerbang Usaha Kecil dan Menengah (UKM), menciptakan masyarakat mandiri, penggerak perekonomian hingga menciptakan lapangan kerja baru. Penelitian dilakukan pada Koperasi Simpan Pinjam di Kecamatan Denpasar Utara Tahun 2013-2015. Sampel penelitian ini adalah laporan keuangan masing-masing koperasi simpan pinjam yang ada di Kecamatan Denpasar Utara yang berjumlah 12 koperasi pada tahun 2013-2015 yang dipilih dengan metode nonprobability sampling dengan teknik purposive sampling. Pengujian data dilakukan dengan menggunakan Moderated Regression Analysis, hasilnya menunjukkan bahwa perputaran modal kerja dan pertumbuhan koperasi berpengaruh positif signifikan pada profitabilitas. Penelitian ini juga menemukan bahwa Non Performing Loan mampu memoderasi pengaruh perputaran modal kerja dan pertumbuhan koperasi pada profitabilitas. Kata kunci: tingkat perputaran modal kerja, pertumbuhan koperasi, profitabilitas, non performing loan.
TIME BUDGET PRESSURE MEMODERASI PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Luh Mahatma Setya Devi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 15 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

This study aimed to test time budget pressure moderating influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. The sampling method using saturated sampling technique in which all members of the population used as a sample. The data in this study were collected by distributing a questionnaire to be filled or answered by the respondent auditor in KAP in Denpasar. Researchers use moderated regression analysis (MRA) as hypothesis testing. Results of this study stated that the personal characteristics of the auditor on acceptance of dysfunctional audit behavior positive effect. Time budget pressure and acceptance of dysfunctional audit behavior has no direct influence. Additionally time budget pressure is able to strengthen the influence of personal characteristics auditor on acceptance of dysfunctional audit behavior.
Pengaruh Employee Stock Option Plan (ESOP) pada Earnings Management dan Leverage Sebagai Variabel Pemoderasi Gusti Ngurah Bayu Kuta Waringin; Luh Gede Krisna Dewi
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.p21

Abstract

The purpose of this study was to obtain empirical evidence of leverage ability to moderate the effect of ESOP on earnings management. The population in this study were companies that registered their shares on the Indonesia Stock Exchange in 2012-2016. The sample in this study was taken using purposive sampling technique based on the technique of determining the sample with the consideration that the company has listed its shares and announced the ESOP on the Indonesia Stock Exchange in the period 1 January 2012 to 31 December 2016.. The analysis technique used in this study is by using the Moderated Regression Analysis (MRA) technique. Based on the results of the study shows that leverage weakens the influence of the Employee Stock Option Plan (ESOP) on corporate earnings management. This shows that with the leverage variable, the negative influence of ESOP on earnings management will decrease. Keywords: Employee stock option plan, leverage, earnings management
PENGARUH PENGALAMAN AUDITOR, TEKANAN BATAS WAKTU AUDIT DAN LOCUS OF CONTROL INTERNAL PADA SKEPTISISME PROFESIONAL AUDITOR Nyoman Ayu Oktaviani; Made Yenni Latrini
E-Jurnal Akuntansi Vol 24 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.v24.i03.p11

Abstract

This study aims to examine the effect of auditor experience, audit time deadline pressure, and internal locus of control on professional skepticism of auditors. This research was conducted at Public Accounting Firm in Bali. The samples used were 44 auditors using nonprobability sampling method and purposive sampling technique. Data were collected by using questionnaire method. Data analysis technique used is Multiple Linear Regression Analysis. The results of hypothesis testing show that the higher the auditor's experience in carrying out its audit duties, the auditor's professional skepticism is increasing. The more optimal the audit time deadline pressure is received by the auditor, it will support the auditor to improve his professional skepticism. The better the locus of control of the internal auditor, the higher the professional skepticism the auditor has. Keywords: Auditor experience, audit time deadline pressure, locus of control internal auditor, professional skepticism auditor
PENGARUH KOMPONEN RGEC PADA PERUBAHAN HARGA SAHAM PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Putu Wira Hendrayana; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 11 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

Level of bank health is an important aspect that should be known by the bank and its stakeholders. Level of bank health is an important aspect that should be known by the bank and its stakeholders. In addition to maximizing the function of the bank as intermediary, bank health assessments are also able to provide a signal or the ease in making investment decisions. In 2011, the health of banks assessed using RGEC. Research on the health assessment of banks to make use of indicators RGEC not been done so interesting to study. Research on the health assessment of banks to make use of indicators RGEC not been done so interesting to study. Samples that have been selected will be analyzed using multiple linear regression. Years of research were in the range of 2011-2012 with the initial reason RGEC enforcement. The results showed that there is a positive and significant relationship GCG and ROA on the stock price changes, while there is a negative and significant relationship of risk profiles and CAR on stock price changes. Based on the research results RGEC factors as indicators of bank health assessment is able to have an impact on the stock price changes that banking company go public. The results of this study are expected to provide information to the bank's internal order to always maintain the health of their banks and users of external reporting may consider indicators RGEC in making investment decisions.

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