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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
 264   265   266   267   268 
Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review Heni Heni; Payamta Payamta
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p04

Abstract

This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature Review (SLR), which involves the analysis of articles published from 2000 to 2023. Based on the data, 26 initial articles were obtained from Scopus in the analysis period, and only 13 articles were analyzed effectively. The findings show that the M-Score and F-Score models are widely used in identifying financial statement fraud. It is known that using the M-Sore, F-Score and Benford's law formulas has its own advantages and disadvantages depending on the sample and country studied. This paper provides insight for academics, practitioners, and policy makers to help detect and prevent fraud as well as develop it to make it easier for investors and auditors to detect fraud that occurs in financial reports. Keywords: Fraud, Fraud Detection, Systematic Literature Review, Financial Statement Fraud
Motivasi, Norma Subjektif, dan Minat untuk Mengikuti Pendidikan Profesi Akuntan Ida Ayu Putu Damayanti; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p02

Abstract

This research aims to empirically prove the influence of career motivation, economic motivation, and subjective norms on interest in pursuing professional accounting education. The population is accounting graduates from the Faculty of Economics and Business, Udayana University. The sample was taken using the saturated sampling method and obtained 343 graduates as respondents. The analysis technique used is multiple linear regression. The results of the analysis show that career motivation, economic motivation, and subjective norms partially have a positive effect on interest in participating in PPAk. The implication of this research is to provide empirical support for the theory of planned behavior and motivation theory and can be a consideration for the Faculty of Economics and Business so that it can encourage the interest of students and graduates to take professional accounting education. Keywords: PPAk; Interests; Motivations; Subjective Norms
Evaluasi Investasi Pendirian Cabang Usaha Dagang Lilin Bersinar Devina Danayanti; I Putu Sudana
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p17

Abstract

The purpose of this study is to determine the real performance of Antasura outlets in accordance with an investment feasibility study by reassessing ongoing projects to be able to determine the accuracy of past estimates, and to ensure that the company's economic resources are used as well as possible. This research was conducted at UD. Lilin Bersinar. The type of data used in this study is qualitative in the form of company history, company organizational structure, and business license and quantitative in the form of proceeds and initial investment value of the company. The analysis technique used is comparing the feasibility study report and post audit using the capital budgeting method. The results of the analysis show the realization of a payback period of 2,362 years, ARR of 22.32 persent, NPV of Rp.887,136,380, IRR of 13.21 Persent of feasibility study report at UD. Lilin Bersinar. Keywords: Investment; Post-audit; Capital Budgeting.
CSR Mediation in the Effect of Green Accounting on Company Performance Ni Made Pratiwi Nadi Saputri; Lilik Handajani
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p07

Abstract

This research aims to evaluate the impact of green accounting on corporate performance with the mediating role of corporate social responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 - 2022. The research population includes manufacturing companies listed on the IDX during the same period. Using purposive sampling , 46 samples were obtained, consisting of manufacturing companies that have consistently paid dividens for the past five years. This research employs quantitative data analysis methods and utilizes E-Views software for descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The results indicate that CSR does not mediate the relationship between green accounting and company performance of manufacturing companies listed on the IDX from 2018 to 2022. The allocation of Environmental costs by the companies has not yielded positive results because companies have yet managed to reduce potential future liabilities. CSR functions merely as a social responsibilityand has not yet been able to provide sustainable environmental impact. reduce potential future liabilities. Keywords: corporate social responsibility, green accounting, company performance
Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, dan Pemanfaatan Teknologi Informasi pada Kinerja Pegawai Dian Savitri Udayana; Gede Juliarsa
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p19

Abstract

Performance is the level of success achieved by a person in carrying out tasks compared to work standards or criteria that have been determined and agreed in advance. The purpose of this research is to provide empirical evidence regarding the effect of the effectiveness of the application of accounting information systems, the suitability of tasks with information technology, and the use of information technology on the performance of cooperative employees. This research was conducted at the Independent Farmers' Cooperative, Gadungan Village, Tabanan. The number of samples used as many as 40 samples, with the method used is the saturated sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the study found that the effectiveness of the application of accounting information systems, task suitability, and the use of information technology had a significant positive effect on the performance of the employees of the Tani Usaha Mandiri cooperative in Gadungan Village, Tabanan. Keywords : The Effect of The Efectiveness Accounting Information System Implementation; Duty Suitability; Utilization of Information Technolog; The Employee Performance.
Pemahaman, Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Ketegasan Sanksi Terhadap Kepatuhan Wajib Pajak Desak Made Indy Vanessa Dana; I Ketut Jati
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p20

Abstract

This study aims to offer empirical evidence regarding the influence of understanding, awareness of taxpayers, quality of tax authorities' services, and firmness of witnesses on taxpayer compliance. A total of 68,041 individual taxpayers registered at KPP Pratama Singaraja became the study population. A sample of 100 respondents was selected using the slovin formula. Accidental sampling is the sampling technique used. Multiple linear regression is the analytical method used. According to research findings, understanding, awareness of taxpayers, quality of tax services, and strictness of sanctions all have a positive impact on individual taxpayer reporting compliance registered at KPP Pratama Singaraja.
Deteksi Kecurangan melalui Sistem Pengendalian Internal, Budaya Organisasi dan Etika Perilaku Tiara Rani Santoso; Dwi Hayu Estrini; Ayu Sarah Sulistyawati; Agnes Ivena Engracia
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p19

Abstract

Testing the tendency to commit fraud can be seen from several factors, namely the internal control system, organizational culture and ethical behavior as well as testing the role of accounting information systems in ethical behavior against fraud. Primary data was collected through a survey of 146 respondents given to employees of the Semarang Commissariat Bank Perkreditan Rakyat. Data analysis uses multiple regression path analysis using WarpPLS software. The research results reveal that internal control, organizational culture and ethical behavior have a significant negative effect on the tendency to commit fraud. These results indicate that there is a partial mediation effect on the ethical behavior variable. However, the effectiveness of the accounting information system does not have a moderating effect on ethical behavior on the tendency to commit fraud. This is due to pressure, opportunity and rationalization from employees themselves which can influence the tendency to commit fraud. Keywords: Organizational culture; Ethical Behavior; Internal Control System; Accounting information system; Fraud.
FREE CASH FLOW SEBAGAI PEMODERASI PENGARUH EARNINGS MANAGEMENT DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Ida Ayu Made Chandra Dewi; I Wayan Putra
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

Abstract

A firm was found to maximize profit that increases the firm value. This research has some purpose there are to give empircal proof about earnings management and dividend policy an affect firm value that listed at LQ45 with moderating variabel that is free cash flow. This study has 60 observation that choosen by applying non probability method and purposive sampling technique. In processing data, Moderated Regression Analysis (MRA) is applied as data analysis technique. The result founded that earnings management has a negatif significant influence on firm value, dividend policy has a negatif significant influence on firm value, the influence of earnings management on firm value is weaken by free cash flow, and the influence of dividend policy on firm value is weaken by free cash flow.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI KABUPATEN BANGLI Kadek Nila Karyogis; I Pande Dwiana Putra
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accrual-based government accounting standards have been applied simultaneously in Indonesia since the enactment of Government Regulation No. 71 of 2010. However, in practice not all areas are ready to immediately adopt it, which one is Bangli. Unpreparedness of implementation is partly due to the lack of human resource competencies, organizational commitment and utilization of information technology. This study aimed to determine the effect of human resource competencies, organizational commitment and utilization of information technology at the level of implementation of accrual based government accounting standards. The research location is in SKPD Bangli regency. The method of analysis used is multiple linear regression. The sample was an employee of the financial administration already Civil Servants, and served at least one year. The results showed that the variables of human resource competencies, organizational commitment and utilization of information technology a positive effect on the level of implementation of accrual-based government accounting standards.
Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM Ni Kadek Rahayu Artharini; Naniek Noviari
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p20

Abstract

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

Page 266 of 333 | Total Record : 3329

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