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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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Efektivitas Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Intern, Lingkungan Kerja dan Kinerja Karyawan I Gede Pradana Juniarta; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p12

Abstract

The research aims to determine the effect of the effectiveness of implementing accounting information systems, internal control systems, work environment on employee performance. This research was conducted at the LPD in South Kuta and Kuta Districts. The number of samples taken was 45 employees using saturated sampling technique. The analysis technique used is multiple linear regression. The results of this study indicate that the effectiveness of implementing accounting information systems has a positive effect on employee performance. The internal control system has a positive effect on employee performance. The work environment has a positive effect on employee performance. For the LPD in the sub-districts of South Kuta and Kuta, the results of this study can be used as additional information about the factors that affect employee performance, so that the performance of LPD employees in the South Kuta and Kuta sub-districts can be further improved. Keywords: Effectiveness of Accounting Information Systems; Internal Control System; Work Environment; Employee Performance
PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA MANAJERIAL PADA LPD DI KOTA DENPASAR Dita Pilih Ratna
E-Jurnal Akuntansi Vol 11 No 2 (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

Karya Ilmiah ini untuk membahas pengaruh antara partisipasi penyusunan anggaran dengan kinerja manajerial. Penelitian sebelumnya, pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial merupakan salah satu bidang penelitian yang mengalami ketidakkonsistenan di literatur akuntansi. Ketidakkonsistenan hasil penelitian ini disebabkan oleh faktor kondisional atau yang lebih dikenal dengan faktor kontigensi. Sehingga, pendekatan kontingensi diadopsi didalam penelitian ini tentang pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial yang disesuaikan dengan lokasi penelitian yang dilakukan pada Lembaga Perkreditan Desa (LPD) di Kota Denpasar.Populasi dalam penelitian ini adalah seluruh karyawan yang terlibat di dalam penyusunan anggaran pada Lembaga Perkreditan Desa ((LPD) di Kota Denpasar, yang terdiri dari pengurus sejumlah 3 orang dan pengawas internal berjumlah ±3 orang perLPD. Jadi dengan jumlah LPD di Kota Denpasar ada 35 LPD, sehingga diperoleh populasi 210. Jumlah sampel yang diambil dengan menggunakan rumus Slovin diperoleh sample sebesar 68 responden dengan mengunakan teknik Proposional Stratified Sample. Teknik analisis data adalah analisin regresi linier berganda.
Pengaruh Pengawasan Legislatif dan Temuan Audit terhadap Internet Financial Report Pemda Dimoderasi Sistem Pengendalian Internal Dianisa Indirasani; Akram Akram; Budi Santoso
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p17

Abstract

This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords : Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.
PENGARUH KEPEMILIKAN INSTITUSIONAL, MANAJERIAL, FREE CASH FLOW PADA NILAI PERUSAHAAN DENGAN VARIABEL INTERVENING KEBIJAKAN HUTANG Ni Made Dwi Safitri Sadia; I Ketut Sujana
E-Jurnal Akuntansi Vol 19 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

The value of company is a proxy that describes the prosperity of our shareholders. This study aimed to get empirical evidence of institutional ownership, managerial ownership and free cash flow in the value of the company with the debt policy as intervening variable. The location of this research manufacturing companies listed in Indonesia Stock Exchange 2013-2015. The population of this study were 93 companies that obtained by using purposive sampling technique. The analysis technique used is path analysis. The results showed that the free cash flow positive effect on debt policy, managerial ownership negative effect on the value of the company, the debt policy has positive effect on the value of the company, the debt policy cannot afford mediates the effect of institutional ownership in the company's value and managerial ownership on enterprise value, debt policy is able to mediate the effect of free cash flow in the company's value.
PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF, DANA PIHAK KETIGA, NPL, DAN APLIKASI SIA PADA KINERJA OPERASIONAL LPD Dewa Ayu Paramita Dewi; I Wayan Suartana
E-Jurnal Akuntansi Vol 20 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

Operational performance measurement needs to be done to determine whether the implementation of the performance is in accordance with the plan or targets that have been formulated. This study aimed to examine the effect of growth in earning assets and deposits, the level of non-performing loans, and accounting information system applications on operating performance Credit Institutions in Gianyar regency period 2013-2015. The population in this study was 270 LPD. The number of samples in this study was 38 LPD in Gianyar using probability sampling technique, stratified random sampling method with formula Slovin. Data analysis technique used is multiple linear regression analysis. The research results are credit growth and NPL have negative effect on operating performance, growth of deposits has a positive effect on operating performance, growth of savings do not affect the operating performance, and application of accounting information system negatively affect the operational performance.
Pengaruh Sanksi Perpajakan, Penggunaan e-SPT, dan Kualitas Pelayanan Fiskus pada Kepatuhan Wajib Pajak Orang Pribadi I Gede Adhi Adnyana; I Ketut Jati
E-Jurnal Akuntansi Vol 25 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.v25.i03.p19

Abstract

This study aims to determine the effect of taxation sanctions, the use of e-SPT, and the service quality of tax authorities on individual taxpayer compliance registered at the Gianyar Primary Tax Service Office. Data analysis method used is multiple linear regression. This type of research is a study with primary data obtained from the answers of individual taxpayers who are registered in the Gianyar Primary Tax Office, which is the answer to a series of questions from the questionnaire submitted by researchers regarding factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with accidental sampling technique. The results of this study indicate that tax sanctions, the use of e-SPT, and the quality of service of tax authorities have a positive effect on individual taxpayer compliance registered at the Gianyar Primary Tax Service Office. Keywords: taxation sanctions, use of e-spt, quality of fiscal services, personal taxpayer compliance
Pengaruh Tax Amnesty dan Kondisi Keuangan pada Tingkat Kepatuhan Wajib Pajak Orang Pribadi Putu Vio Narakusuma Ardayani; I Ketut Jati
E-Jurnal Akuntansi Vol 26 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.v26.i03.p03

Abstract

This study aims to determine the effect of tax amnesty and financial conditions on the level of individual taxpayer compliance registered at the East Denpasar Primary Tax Office. The population in this study was 38,647 individual taxpayers registered in East Denpasar Primary Tax Office in 2017. The respondents of this study were 100 individual taxpayers registered at the East Denpasar KPP Pratama. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that tax amnesty and financial conditions have a positive effect on the level of individual taxpayer compliance. The results of this study are expected to be able to provide references, input and additional information for relevant parties, especially the government (DGT) so that in the future the results of this study can help decision making process in order to increase the level of individual taxpayer compliance. Keywords: Tax amnesty, financial condition, taxpayer compliance
PENGARUH RASIO KEUANGAN PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Ni Putu Budiadnyani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 10 No 2 (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

Time of financial reporting is useful for users to maximize utility. The purpose of study is to determine the effect of profitability, liquidity, solvency, and earnings per share at the speed of publication of annual financial statements. Numbers of samples analyzed are 366 samples of manufacturing companies listed on the Indonesian Stock Exchange for three years. The sampling method used nonprobability with saturated sample technique. A multiple linear regression is analysis technique. The results were the profitability has a negative effect on the time of annual financial reporting. Meanwhile liquidity, solvency and earnings per share have no significant association with the time of annual financial reporting. High and low liquidity ratios, solvency, and earnings per share doesn’t lead to faster company publishes its annual financial statements.
Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Adhika Candra Putra; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 27 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.v27.i03.p26

Abstract

This study aims to examine the effect of profitability and operational complexity on audit delay and test the effect of size of the company as moderating variable. This research was conducted at mining companies listed on Indonesia Stock Exchange in 2013-2017 which were accessed through www.idx.co.id. The sampling method used was purposive sampling with a total sample of 50. The analysis technique used in this study was Multiple Linear Regression to examine the direct effect of profitability and operational complexity on audit delay and Moderated Regression Analysis to test firm size as moderating influence profitability and operational complexity in audit delay. The results showed that profitability had negative effect on audit delay. The operational complexity has no effect on audit delay. The size of the company strengthens the negative effect of audit delay on profitability. Firm size is not able to moderate the influence of operational complexity on audit delay. Keywords: Profitability, complexity of company operation, firm size, audit delay
The Influence of Intellectual Capital Disclosure, Economic Value Added Analysis, and Inclusion of Warrants on the Level of Underpricing in Shares Muhammad Faisal; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 28 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.v28.i03.p04

Abstract

The underpricing phenomenon often occurs when a company conducts an initial public offering or commonly known as IPO (Initial Public Offering). This condition causes stakeholders receive not enough information for assessing the company value. This study aims to analyze the effect of intellectual capital disclosure, economic value added, and inclusion of warrants on the level of underpricing of shares. This research was conducted in all companies that conducted IPOs on the Indonesia Stock Exchange (IDX) in the period 2012-2014. The number of samples taken was 60 companies, with a purposive sampling technique. The data analysis technique used is multiple linear regression. The results of testing the partial test hypotheses found that intellectual capital disclosure variables negatively affect the level of underpricing, while the variables of warrants participation have a positive effect on the level of underpricing. The economic value added variable does not affect the level of underpricing. Keywords : Initial Public Offering (IPO), Underpricing, Economic value added, Warrant.

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