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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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Implementasi Corporate Social Responsibility Dan Dampaknya Terhadap Kinerja Keuangan Putu Claudia Tamara Putri; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 28 No 1 (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.i01.p16

Abstract

The purpose of this research is to find out the form of CSR implementation implemented by the St. Regis Bali Resort and to find out the impact of implementing CSR on hotel financial performance. The type of data used is qualitative data, with primary and secondary data sources. Primary data in the form of interviews, and secondary data in the form of hotel financial statements for several periods before and after conducting CSR. The technique of collecting data is by interview, observation, and documentation. The results of the study show the hotel The St. Regis Bali Resort applies several forms of CSR, namely (1) social sector, (2) environmental field. CSR has a positive impact on financial performance, seen from the increase in the number of sales. Increasing the number of sales, it will affect sales and income which will affect the level of profit. Keywords: Corporate social responsibility, financial performance, CSR.
Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Ni Komang Ayu Anita Dewi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 29 No 1 (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.i01.p05

Abstract

Fraud can be seen from a deliberate form of policy and actions that aim to commit fraud or manipulation that can harm other parties. Fraud is an intentional act of fraud, generally in the form of a lie, plagiarism and theft. The purpose of this study was to examine the effect of individual morality, internal control, and organizational ethical culture on accounting fraud tendencies. The population used is 23 KSP in Tegallalang, Gianyar Regency. Methods of data collection using questionnaires, multiple linear regression analysis techniques used in. The results of the study show that individual morality, internal control and the ethical culture of the organization negatively affect accounting fraud tendencies. This means that the better the individual morality, internal control, and the application of organizational ethical culture in KSP, it will be able to reduce the level of accounting fraud tendencies that occur in KSP in Tegallalang District. Keywords : Individual morality; internal control; accounting fraud tendency; organizational ethical culture.
Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan Lalu Andika Noviawan; Lilik Handajani; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p12

Abstract

This study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company’s financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange during the 2015-2017 periode were research samples. The results of data analysis using Partial Least Square show that managerial entrenchment and tax aggressiveness have a significant negative effect on financial performance. Managerial entrenchment reduces the company’s demand for monitoring of managers which results in a decrease in financial performance. Meanwhile, tax aggressiveness can cover managers’ rent extraction actions that impact on declining financial performance. Keywords: Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.
PENGARUH INDIKATOR GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Amalia Ramdhaningsih I Made Karya Utama
E-Jurnal Akuntansi Vol 3 No 3 (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 GCG dan CSR merupakan dua fenomena yang saling berhubungan. Perusahaan harus meningkatkan kepatuhan perusahaan dengan hukum dan mengembangkan kebijakannya dalam rangka pelaksanaan aktivitas CSR. Perusahaan diharapkan menjalankan bisnisnya dengan baik untuk memaksimalkan profit. Fokus penelitian ini adalah untuk menganalisis pengaruh indikator GCG dan profitabilitas pada pengungkapan CSR. Lokasi penelitian dikhususkan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2009-2011 dengan 30 sampel penelitian yang diperoleh menggunakan metode purposive sampling. Terkait dengan indikator GCG tersebut, proksi yang digunakan antara lain: ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kepemilikan institusional. Sedangkan rasio profitabilitas menggunakan rasio return on equity (ROE). Analisis regresi linear berganda digunakan sebagai teknik dalam penelitian ini. Dari hasil tersebut dapat dilihat bahwa ukuran dewan komisaris dan komisaris independen tidak berpengaruh signifikan pada pengungkapan CSR, sementara kepemilikan manajerial, kepemilikan institusional, dan profitabilitas berpengaruh signifikan pada pengungkapan CSR. Kata kunci: GCG (Good Corporate Governance), Profitabilitas, CSR (Corporate Social Responsibility)
Manajemen Laba dan Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indoensia) I Gusti Bagus Indra Kusuma; I Made Mertha
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p14

Abstract

The purpose of this study is to determine the effect of earnings management with income increasing and income decreasing patterns on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research are 167 companies. A total of 105 samples are selected using a purposive sampling technique. Total observations over the 5 years to 525 observations, then divided into two groups, 472 observations for increasing income management and 53 observations for decreasing earnings management. This study uses a simple linear regression analysis technique. The test results show that income increasing earnings management variable does not affect the value of the company, while earnings decreasing earnings management has a negative effect on firm value. Keywords: Firm Value; Earnings Management; Income Increasing; Income Decreasing.
PENGARUH INDEPENDENSI AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS PROSES AUDIT K. Dwiyani Pratistha; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 6 No 3 (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 Permasalahan mengenai kualitas proses audit terkait dengan pelaksanaan penerapan standar audit yang benar oleh auditor menjadi perbincangan masyarakat dalam beberapa tahun terakhir. Penyebab terjadinya fenomena tersebut teridentifikasi dengan adanya penilaian bias terhadap independensi auditor yang tidak  secara utuh terinterpretasi oleh klien serta negosiasi pada awal kontrak kerja mengenai besaran fee audit yang diterima auditor di nilai juga mampu memberikan efek terhadap kualitas proses audit yang dihasilkan auditor.  Tujuan penelitian adalah mengetahui pengaruh independensi auditor dan besaran fee audit terhadap  kualitas proses audit. Kantor akuntan publik di Bali yang terdaftar dalam anggota IAPI dipilih sebagai lokasi penelitian dengan auditor sebagai sampel. Jumlah sampel yang dipergunakan dalam analisis data sejumlah  64 sampel. Pengumpulan data menggunakan kuesioner (angket) dan  analisis regresi linier berganda digunakan sebagai teknik analisis. Hasil olah data memperlihatkan bahwa independensi auditor dan besaran fee audit berpengaruh positif dan signifikan terhadap kualitas proses audit baik secara simultan maupun parsial.   Kata kunci : besaran fee audit, independensi auditor , kualitas proses audit
PENILAIAN KINERJA KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI BALI TAHUN 2007-2011 Ni Luh Putu Fitriani; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 8 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 Pelaksananan otonomi daerah melalui skema desentralisasi fiskal Kabupaten/Kota di Provinsi Bali ditenggarai tidak sepenuhnya mampu menggali sumber pendapatan daerah yang kedepannya akan menunjang keberhasilan masing-masing daerah dalam melaksanakan otonomi daerah. Sementara, data APBD yang sifatnya absolut tidak cukup memberikan informasi yang memadai tentang kinerja keuangan daerah. Tujuan penelitian ini adalah menilai kinerja keuangan daerah Kabupaten/Kota di Provinsi Bali tahun 2007-2011 yang diukur melalui perhitungan rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasian dan rasio pertumbuhan. Hasil analisis data menunjukkan kemandirian keuangan daerah Kabupaten/Kota di Provinsi Bali tahun 2007-2011 masuk dalam kategori rendah sekali, rendah dan sedang. Efektivitas keuangan daerah masuk dalam kategori efektif dan sangat efektif. Sementara efisiensi keuangan daerah berada dalam kategori kurang efisien dan tidak efisien. Apabila dilihat dari keserasian belanja pada periode tersebut menunjukkan tidak ada keserasian antara belanja tidak langsung dan belanja langsung terhadap total belanja daerah, serta pertumbuhan pendapatan dan belanja mengalami fluktuasi. Kata kunci: rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasian, rasio pertumbuhan
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN DAN PENGALAMAN KERJA PADA KINERJA AUDITOR BPK RI PERWAKILAN PROVINSI BALI I Gede Widya Saputra Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 2 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 Kemampuan seorang auditor untuk menghasilkan temuan atau hasil pemeriksaan yang dilakukannya merupakan kinerja seorang auditor. Agar auditor memiliki kinerja yang tinggi, suatu organisasi perlu memperhatikan faktor-faktor yang mempengaruhi kinerja auditor. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, profesionalisme, tingkat pendidikan dan pengalaman kerja pada kinerja auditor. Penelitian ini dilakukan di BPK RI Perwakilan Provinsi Bali. Metode purposive sampling digunakan sebagai teknik dalam pengambilan sampling, sehingga didapat jumlah sampel sebanyak 41 orang. Hasil dari penelitian ini mendapatkan bahwa independensi, profesionalisme, tingkat pendidikan dan pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja auditor. Konsekuensinya adalah bahwa semakin tinggi independensi, profesionalisme, tingkat pendidikan dan pengalaman kerja, maka kinerja auditor akan semakin meningkat. Kata kunci: independensi, profesionalisme, tingkat pendidikan, pengalaman kerja, kinerja.
Koneksi Politik Memoderasi Hubungan Struktur Dewan Direksi Dan Komisaris Terhadap Kualitas Laba Di Indonesia Ba'ti Putri Pamuji; Zahroh Naimah
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p02

Abstract

This research was conducted to obtain empirical evidence testing the relationship between the structure of the board of directors and commissioners on the quality of company earnings and to test the moderating effect of political connections on the relationship between the two. The population and research sample used all companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2018 range with sampling determined by purposive sampling technique. The data analysis technique uses multiple regression techniques and Moderated Regression Analysis (MRA) to examine the moderating effect on political connection variables. The results of the analysis prove that the structure of the board of directors and commissioners has a positive effect on the quality of company earnings and political connections moderate the relationship between the two. This research provides practical implications for business people to pay attention to the structure of the board of directors and commissioners in corporate organizations as well as the issue of political connections in creating a good corporate climate. Keywords: Political Connection; Board Structure; Earnings Quality.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Si Luh Anik Sri Agustini; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 8 No 3 (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

The purpose of this study was to determine the effect of CAR, LDR, and NPL on profitability. Return on Assets (ROA) ratio is one that can be used to measure and compare the profitability performance. Measurement of the effectiveness of the company by utilizing its assets to gain an advantage reflected in ROA. Population during the years 2010-2012 as many as 52, with a purposive sampling method. Based on the defined criteria, the obtained 31 samples that meet the criteria, the number of 93 observations. By using a multiple linear regression analysis technique, the results obtained that CAR has a positive effect on ROA, LDR has a positive effect on ROA and NPL negative effect on ROA.

Page 261 of 333 | Total Record : 3329

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