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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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Kinerja Dinas Kependudukan dan Pencatatan Sipil Kabupaten Klungkung berdasarkan Metode Balance Scorecard Komang Ayu Triska Prabandari; I Gusti Ayu Made Asri Dwija Putri
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.p07

Abstract

The purpose of this research to assess the performance of the Disdukcapil Klungkung using four prescriptive balance scorecard. This research used data from the government agency performance report (LKjIP) and the dissemination of questionnaires. The data analysis techniques in research in using descriptive analysis by analyzing the data of the four-perspective balance scorecard. The results of this study show results of financial performance based on value for money categorized reasonably well. The performance of the customer is assessed by the customers satisfaction index categorized as well because the community is satisfied with the service provided. The performance of the internal process is assessed by Service Cycle Efficiency (SCE) and the perspective of growth and learning assessed by the employee's productivity ratio is good. Keywords : Performance; Balance Scorecard; Prespective; Value For Money
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM Efrie Surya Perdana; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p09

Abstract

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.
UKURAN KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI PENGARUH AUDITOR SWITCHING PADA KUALITAS AUDIT Ida Ayu Radha Arestantya; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 15 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

This study aimed to determine the effect size of the public accounting firm in the moderating effect of switching auditors on audit quality. The population used in this research is manufacturing companies listed on the Stock Exchange in 2012-2014 as many as 121 companies. Determination of the sample using purposive sampling technique with a sample of 81 observations. The analysis technique used is regression moderation / Moderated Regression Analysis (MRA). Based on the results of analysis show that the auditor switching positive effect on audit quality and reinforce the firm size effect of switching auditors on audit quality. The influence of the independent variable on the dependent variable is equal to 74.7 percent and the remaining 25.3 percent is influenced by other variables outside the model.
PENGARUH TINGKAT SUKU BUNGA, NILAI TUKAR RUPIAH, LEVERAGE DAN PROFITABILITAS PADA RETURN SAHAM I Gede Agus Angga Saputra; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 16 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

This research discusses abaout effect of interest rate, exchange rate, leverage and profitability in stock returns. Stock returns in this research is the level of benefits of owning a stock investor on investments made in the property company to go public in Indonesia Stock Exchange. This type of research used in this study is exploratory research. This research requires date that originates on the Stock Exchangend. Based on the results of regression analysis found that the level of interest rates, the exchange rate negative effect stock returns on property companies which go public in Indonesia Stock Exchange, leverage and profitability positive effects stock returns on property companies which go public in Indonesia Stock Exchange.
PENGARUH PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Gusti Ayu Made Ervina Rosiana; Gede Juliarsa; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 5 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 Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI dengan profitabilitas sebagai variabel pemoderasi. Sampel yang dipakai dalam penelitian adalah 55 data dari perusahaan manufaktur yang terdaftar di BEI periode 2008 sampai 2012 yang mana data dalam penelitian berasal dari data sekunder yang diperoleh melalui teknik dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 37,6% yang diolah dengan menggunakan teknik regresi linier berganda dan sebesar 77,8% yang diolah dengan menggunakan teknik Moderated Regression Analysis. Hasil analisis menunjukkan bahwa pengungkapan CSR berpengaruh positif dan signifikan terhadap nilai perusahaan dan profitabilitas mampu memperkuat pengaruh pengungkapan CSR terhadap nilai perusahaan. Kata kunci:pengungkapan csr, profitabilitas, nilai perusahaan
PENGARUH FINANCIAL RATIO, FIRM SIZE, DAN CASH FLOW OPERATING TERHADAP RETURN SHARE PERUSAHAAN F&B Ni Nym Ayu Yuliantari W.; I Ketut Sujana
E-Jurnal Akuntansi Vol 7 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 Penelitian ini dimaksudkan untuk menganalisa apakah ada hubungan signifikan antara Financial Ratio, Firm Size, dan Cash Flow Operating terhadap return saham. Lokasi penelitian  pada sektor F&B di BEI. Jumlah sampel adalah 45 dengan metode Non Probability Sampling, khususnya Purposive Sampling, dengan  teknik analisis regresi linear berganda.Hasil uji Current Ratio, Total Asset Turnover, dan Ukuran Perusahaan berpengaruh terhadap return saham. Hasil uji Debt to Equity Ratio berpengaruh negatif terhadap return saham, sedangkan Return On Equity dan Arus Kas Operasi tidak berpengaruh secara signifikan Kata kunci: : financial ratios, firm size, cash flow operating and return share
Pengaruh Tingkat Perputaran Kas, Pertumbuhan Kredit dan Rasio BOPO pada Profitabilitas LPD di Kota Denpasar Periode 2006-2010 I Wayan Adi Bayu Prawira; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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 LPD is have rule to support rural economies it can not be separated from its ability in get the profit. The ability of LPD to generate earnings can not be separated from the its ability to manage their assets and debts. The profitability an LPD can be affected by several factors such as: cash turnover, credit growth, and ROA ratios. This study aims to find out the effect of cash turnover, credit growth, and ROA ratios simultaneously and partially towards LPD’s profitability in Denpasar period of 2006-2010. The data analysis technique were used multiple linear regression analysis techniques. The conclusions of this research were partially and simultaneously cash turnover, credit growth, and ROA ratios have significant impact towards the LPD’s profitability in Denpasar period of 2006-2010. Keywords: Turnover Rate Cash, Credit Growth, ROA ratio, Profitability  
Nilai Tukar, Inflasi dan Return Saham dengan Jenis Industri sebagai Variabel Pemoderasi Gede Made Ananda Cipta Nugraha; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p04

Abstract

Stock returns are the results obtained by investors from investment activities and rewards for their courage in taking the risk of investing in stocks in the capital market. The research objective is to determine the effect of exchange rates and inflation on stock returns with the type of industry as a moderating variable. The research was conducted in all companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The number of samples taken was 226 companies using proportionate stratified random sampling technique. The analysis technique used is moderation regression analysis. The results showed that the exchange rate and inflation had a negative effect on stock returns. The impact of the weakening exchange rate and rising inflation on stock returns is stronger in the financial industry. Keywords: Exchange Rate; Inflation; Stock Return; Industry Type
Good Corporate Governance Dan Budaya Organisasi Meminimalisasi Kecenderungan Kecurangan Akuntansi Di Lembaga Perkreditan Desa Made Yenni Latrini; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p20

Abstract

This research aims to determine the influence of Good Corporate Governance (GCG) and organizational culture on the tendency of accounting fraud in the Tabanan Regency Village Credit Institution (LPD). This research was conducted in all LPDs in Tabanan Regency. The sampling method used was a probability sampling technique with proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The sample in this study was 30 LPDs and 90 respondents in LPDs in Tabanan Regency. Respondents in this research were the chairman, treasurer and supervisory body of the LPD in Tabanan Regency. Based on the results of the analysis, it was found that GCG had a negative effect on the tendency of accounting fraud in LPD Tabanan Regency. This means that the better the GCG, the level of tendency for accounting fraud in the Tabanan Regency LPD will decrease. The existence of good organizational governance and continuous evaluation of operational activities helps in minimizing the tendency for accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. This means that the better the organizational culture in the Tabanan Regency LPD, the lower the tendency for accounting fraud to occur. Keywords: Good Corporate Governance, Organizational culture, Accounting fraud, LPD
Kepemilikan Manajerial, Financial Distress, Ukuran Perusahaan dan Penghindaran Pajak Ni Luh Putu Ayu Kusumaning Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p14

Abstract

Penghindaran pajak adalah upaya yang dilakukan Wajib Pajak untuk meminimalkan beban pajaknya dengan tidak melanggar peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi penghindaran pajak diantaranya kepemilikan manajerial, financial distress, dan ukuran perusahaan. Penelitian ini mengkaji perusahaan property dan real estate yang terdatar di Bursa Efek Indonesia periode 2015-2021. Penelitian ini menggunakan metode analisis regresi linear berganda dengan metode penentuan sampel menggunakan metode purposive sampling dan memperoleh sampel sebanyak 11 perusahaan. Hasil analisis menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak sedangkan kepemilikan manajerial dan financial distress tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian ini dapat memberikan dukungan terhadap teori keagenan dan teori akuntansi positif serta menjadi bahan pertimbangan bagi pemerintah dan perusahaan terkait pemilihan kebijakan di bidang perpajakan. Kata Kunci: Penghindaran Pajak; Kepemilikan Manajerial; Financial Distress; Ukuran Perusahaan.

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