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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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Faktor-Faktor yang Berpengaruh pada Kesiapan Mahasiswa dalam Menghadapi Dunia Kerja di Era Digitalisasi Ni Gusti Putu Wirawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p17

Abstract

This study aims to determine the effect of ethical competency, knowledge competency, capability competency, relationship competency, analysis competency, and intellectual performance on undergraduate accounting stundent’s readiness in fancing the era of digitazation. Determination of the sample used is random sampling method. Data analysis technique that used is multiple linear regression analysis. The results of the study found that ethical competency, knowledge competency, capability competency, relationship competency, analysis competency, and intellectual performance has positive effects on undergraduate accounting stundent’s readiness in fancing the era of digitazation. Keywords: Competency; Intellectual Performance; Readiness of Collage Stundent; Era of Digitazion
Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran I Dewa Gde Nanda Narotama; I Ketut Sujana
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p02

Abstract

The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates. Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack.
Analisis Faktor yang Memengaruhi Kebijakan Dividen pada Perusahaan Sektor Perbankan Sella Lolita; Made Mertha
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p02

Abstract

Dividends are distributed as a company policy. Dividends are given to shareholders for their investments. The aim of the research is to obtain empirical evidence regarding the influence of profitability, liquidity and leverage on dividend policy. Research location for banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a total of 36 companies observed. The analysis technique used is multiple linear regression. The research results show that increasing profitability and leverage increases dividend payments. Liquidity has no influence on dividend payments because the company has strong capital. This research has limitations, namely that it only examines three variables in the banking sector. Keywords: Profitability; Liquidity; Leverage; Dividend Policy; Banking
Akuntabilitas, Transparansi Pemerintah Desa dan Pengelolaan Dana Desa Nius Gwijangge; I Ketut Jati; I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p16

Abstract

This study aims to assess the accountability and transparency of the village government towards the management of the Village Fund in Sembiran village, Tejakula sub-district, Buleleng district. The sample used was 127 consisting of the village chief secretary of the village treasurer, the Village Consultative Body (BPD) as representatives of the community as well as section heads, with a probability sampling technique with the prorporotionate stratifid ramandom screening method. Data collection was carried out through distributing questionnaires. The analysis technique used in this study is a linear analysis of begada. The results showed that the management of village funds in the village was good enough to apply the principles and rules regarding the accountability of the transparency principle, and participation in village fund management was carried out both from the side of the village government and from the community side so that the accountability of the management of village funds would increase. Keywords: Accountability; Transparency; Participation; Village Fund Management.
Implementasi Corporate Social Responsibility Berdasarkan Tri Hita Karana pada Lembaga Perkreditan Desa Kesiman Denpasar Timur Ni Putu Anggie Krisnaningrum; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p17

Abstract

The Village Credit Institution as a financial institution runs its business emphasizing the Tri Hita Karana concept. Based on this concept, LPD has Corporate Social Responsibility to the surrounding community. This study used a qualitative approach in the form of a descriptive ethnographic method. The informants in this study were treasurers, staff, and customers. Data collection was carried out by interview and documentation. The results show that CSR implementation from the Parhayangan aspect is realized by performing the yajnya, contributing to villages or communities that are carrying out religious ceremonies, and conducting funds, from the Pawongan aspect manifested by providing assistance to residents affected by disaster and who are grieving in the form of cash and from the Palemahan aspect it is manifested by maintaining cleanliness and help each other. Keywords: Corporate Social Responsibility; Tri Hita Karana; Village Credit Institution.
Transfer Pricing, Kompensasi Rugi Fiskal, Financial Distress dan Agresivitas Pajak Nisa Iswatini; Ardan Gani Asalam
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p05

Abstract

This study aims to analyze the effect of transfer pricing, fiscal loss compensation, and financial distress on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The research population uses 54 mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection used purposive sampling technique, in order to obtain 14 samples with a total sample of 70 for the 5 year study period. The analysis technique used is panel data regression with the use of Eviews 12 in processing the data. Based on the results of the study, it was found that financial distress had a positive effect on tax aggressiveness, while transfer pricing and fiscal loss compensation had no effect on tax aggressiveness. Keywords: Tax Aggressiveness; Transfer Pricing; Fiscal Loss Compensation; Financial Distress.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI Ni Luh Lemi Sushmita Devi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 17 No 1 (2016)
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

The purpose of this research is to determine effect of profitability and solvency, individually, to on timeliness of submission of financial report, and to determine capable or not reputation or KAP moderate profitability and solvency, individually, on timeliness of submission of financial report. This research was carried out atbanking companies listed in Indonesian Stock Exchange. This research used purposive sampling technique. Number of samples used as many as 28 companies with 140 of observation samples. The analytical instrument used is MRA. Based on this research result, profitability and solvency, individually, did not effect to timeliness of submission of financial report. Reputation of KAP be able to strengthen effect of profitability on submission of timeliness of financial report, but weaken effect of solvency on submission of timeliness of financial report.
PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE PADA PROFESIONALISME DAN IMPLIKASINYA TERHADAP KINERJA AUDITOR Ni Wayan Dewi Anggreni; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 18 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

Auditor experience and time budget pressure could affect the performance of auditors through professioalism. The purpose of this study was to determine the effect of auditor experience and time budget pressure on the professionalism and its implications on the performance of auditors in the province of Bali. This research was conducted in the public accounting firm of Bali Province. The samples used were 42 respondents using purposive sampling technique. Methods of data collection is done by using questionnaires, and the data were analyzed using path analysis. Based on the analysis found that the auditor's experience a positive effect on professionalism, auditor's experience and professionalism positive effect on the performance of auditors, time budget pressure negative effect on professionalism, time budget pressure have negative effect on the performance of auditors. Through professionalism, there is an indirect effect on the auditor's experience and time budget pressure on the performance of auditors.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERINGS Putu Agus Agung Wirajunayasa; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 19 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

This research was conducted at a company that does Initial Public Offerings (IPO) and listed in Indonesia Stock Exchange 2008-2012 period with the period 2007-2015 financial statements. The number of samples in this study were 61 companies using purposive sampling. Data analysis technique used is a different test. The ratio used as a variable in this study is the Return on Assets (ROA) and Net Profit Margin (NPM). Based on the analysis found that there are differences in the company's financial performance in the ROA ratio but can not be differences in financial performance in the ratio of NPM. In ROA visible difference in the third and fourth year after the IPO, but these differences showed declining financial performance. In NPM ratio can not be differences, but the financial performance of this ratio decreases seen from the average value before the IPO.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Rizky Ardewi Laksmi; I Ketut Sujana
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i02.p19

Abstract

Pendidikan akuntansi di perguruan tinggi ditujukan untuk mendidik mahasiswa agar dapat bekerja sebagai seorang akuntan profesional yang memiliki pengetahuan di bidang akuntansi. Memahami ilmu akuntansi membutuhkan pengetahuan tentang dasar-dasar akuntansi. Dasar akuntansi tersebut digunakan sebagai pedoman dalam melakukan pemahaman terhadap praktik maupun teori yang terkait dengan akuntansi. Pemahaman akuntansi merupakan suatu proses seorang mahasiswa akuntansi dalam memahami hal-hal yang terkait dengan akuntansi. Pemahaman akuntansi seseorang dapat dipengaruhi oleh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual yang ada dalam diri masing-masing. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman akuntansi pada mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana. Metode penentuan sampel yang digunakan dalam penelitian ini yaitu dengan teknik probability sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana secara langsung sebagai responden. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan kecerdasan intelektual dan kecerdasan spiritual memengaruhi pemahaman akuntansi mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana, sedangkan kecerdasan emosional tidak memengaruhi pemahaman akuntansi mahasiswa S1 non reguler jurusan akuntansi angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana.

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