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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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Pengaruh Insentif Eksekutif, Corporate Risk dan Corporate Governance Pada Tax Avoidance Gusti Ayu Pradnyanita Dewi; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 13 No 1 (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

Tax avoidance is tax evasion efforts to comply with taxation and use strategies in the field of taxation that are used . This study has purpose to determine the influence of executive incentive, corporate risk, and corporate governance against tax avoidance. The number of samples analyzed 165 samples of companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. Method for this study was purposive sampling. Research data analysis using multiple linear regression. Result of analysis showed a negative effect on the risk of corporate tax avoidance. Executive incentives, institutional ownership, independent directors and audit committee has no effect on tax avoidance. While audit quality has positive influence on tax avoidance.
TIME BUDGET PRESSURE SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE DAN PENGALAMAN AUDIT PADA KUALITAS AUDIT Dian Indah Savitri; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 22 No 2 (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.v22.i02.p11

Abstract

Audit quality is important because high quality will produce reliable financial reports as the basis for decision making. Therefore, the quality of audit is an important thing that must be considered by the auditors in the auditing process. So this study aims to examine the effect of due professional care and audit experience on audit quality with time budget pressure as a moderation variable. This study was conducted at Public Accounting Firm in Bali in 2016. The number of samples taken 62 auditors who are willing to participate in this research. The sample in this research is determined by purposive sampling method. Data were collected using survey method. Data analysis technique used is analysis of Multiple Linear Regression and Moderated Regression Analysis (MRA). This research successfully demonstrated due professional care and audit experience had a positive effect on audit quality. This study also shows the time budget pressure to strengthen the due professional care relationship on audit quality with moderation test results showing a positive effect. The result of moderation testing between audit experience and time budget pressure shows a negative influence which means time budget pressure weakens the relationship between audit experience on audit quality. Keywords: time budget pressure, due professional care, audit experience, audit quality
MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Putu Ari Ratnadewi; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 14 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

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Abstract

This study was conducted to determine the effect of CSR disclosure on firm value and to determine the effect of Corporate Governance (CG) mechanism on the relationship between CSR and firm value. Purposive sampling is used to determine the number of samples in this study, resulting in 39 firms that met the criteria as the study sample. Secondary data as the source of the data used in this study of the annual reports of listed companies in Indonesia Stock Exchange for 2010-2012 and score CGPI obtained from SWA magazine. Data analysis was performed by descriptive analysis and Moderated Regression Analysis. The analysis showed that the first, CSR has a positive and significant effect on firm value. Second, the mechanism of CG has significant negative effect on the relationship between CSR disclosure and firm value.
Pengaruh Inflasi, IHSG, Ukuran dan Umur pada Kinerja Reksa Dana Saham Periode 2012 - 2016 I Putu Bayu Suyadnya Pratama; I Dewa Gede Wirama
E-Jurnal Akuntansi Vol 23 No 2 (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.v23.i02.p02

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh inflasi, IHSG, ukuran reksa dana dan umur reksa dana pada kinerja reksa dana saham periode 2012 – 2016. Penelitian ini dilakukan pada seluruh reksa dana saham konvensional yang ada di Indonesia pada periode triwulan tahun 2012 – 2016. Metode penentuan sampel dilakukan dengan cara purposive sampling, didapat 58 reksa dana saham sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan bahwa inflasi dan IHSG berpengaruh negatif, ukuran reksa dana berpengaruh positif dan umur reksa dana tidak berpengaruh pada kinerja reksa dana saham. Diketahuinya inflasi dan IHSG berpengaruh negatif serta ukuran reksa dana berpengaruh positif pada kinerja reksa dana saham, mampu untuk membuktikan teori yang digunakan yaitu teori pasar efisien dan juga investor dapat memperhatikan ketiga variabel tersebut agar dapat mengambil keputusan investasi yang tepat. Kata kunci: kinerja reksa dana saham, inflasi, IHSG, ukuran reksa dana, umur reksa dana
Pengaruh Pendapatan Asli Daerah terhadap Pertumbuhan Ekonomi dengan Belanja Modal dan Investasi Swasta sebagai Pemoderasi Ida Ayu Saraswati; I Wayan Ramantha
E-Jurnal Akuntansi Vol 24 No 1 (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.v24.i01.p25

Abstract

Pertumbuhan Ekonomi merupakan salah satu indikator untuk mengukur keberhasilan pembangunan ekonomi dalam suatu negara. Diharapkan dengan adanya penerimaan dari Pendapatan Asli Daerah (PAD) dapat meningkatkan Pertumbuhan Ekonomi daerah, peningkatan PAD dapat meningkatkan investasi Belanja Modal pemerintah daerah, pemerintah daerah perlu memberikan perhatian khusus dalam bidang investasi swasta. Penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah terhadap pertumbuhan ekonomi dengan belanja modal dan investasi swasta sebagai variabel pemoderasi. Dilakukan pada 8 Kabupaten dan 1 Kota Madya di Provinsi Bali pada tahun 2012-2016. Teknik analisis yang digunakan pada penelitian ini yaitu dengan menggunakan teknik Moderated Regression Analysis (MRA) dengan menggunakan program Statistical Product and Service Solution (SPSS). Hasil penelitian ini menunjukkan PAD berpengaruh positif terhadap pertumbuhan ekonomi. Belanja Modal memperlemah pengaruh PAD terhadap Pertumbuhan Ekonomi, sedangkan Investasi Swasta memperkuat pengaruh PAD terhadap Pertumbuhan Ekonomi. Kata kunci: pendapatan asli daerah, pertumbuhan ekonomi, belanja modal, investasi swasta.
Pengaruh Pergantian Manajemen dan Audit Fee pada Auditor Switching dengan Reputasi Auditor Sebagai Variabel Pemoderasi Made Widi Wulandari; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p22

Abstract

Auditor turnover is a behavior that the client company does to transfer the auditor. The purpose of this research is to know and prove empirically the effect of management change and audit fee on switching auditor with auditor reputation as moderator variable. This research was conducted at manufacturing sector companies listed in Indonesia Stock Exchange (BEI) year 2012-2016. The population in this study amounted to 144 companies, by using purposive sampling technique obtained by a sample of 18 companies. Data analysis techniques used are descriptive statistical analysis, logistic regression analysis and interaction test. The test results show that the change of management has a positive influence on the switching auditor, then audit fee has no effect on the switching auditor and the auditor's reputation can not moderate the effect of switching management on the switching auditor. Keywords: auditors switching, change of management, audit fees.
Sistem Pelaporan Pelanggaran, Tata Kelola Yang Baik, dan Budaya Organisasi pada Pencegahan Kecurangan dalam Pengelolaan Keuangan Desa Sang Ayu Putu Dinda Natalia; I Ketut Sujana
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.p06

Abstract

The research aims to prove that the violation reporting system, good governance and organizational culture have an effect on preventing fraud in village financial management. The research was conducted in all villages in Badung Regency, with a total sample of 138 respondents, but 129 respondents could process data. The sample technique used is saturated sample technique, so that all members of the population are sampled. The data collection method in this study used questionnaires distributed to respondents with the criteria of being village officials as stipulated in the Regulation of the Minister of Home Affairs of the Republic of Indonesia number 114 of 2014, including village heads, village secretaries, financial officers in each village in the district. Badung. The data analysis technique used is multiple linear regression analysis. The results showed that the violation reporting system, good governance and organizational culture had a positive effect on preventing fraud in village financial management. Keywords: Whistleblowing System; Good Governance; Organizational Culture.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Ayu Sri Mahatma Dewi, Ary Wirajaya
E-Jurnal Akuntansi Vol 4 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 Perusahaan mempunyai tujuan jangka panjang yaitu untuk memaksimumkan kemakmuran pemegang saham. Memaksimumkan kemakmuran pemegang saham dapat ditempuh dengan memaksimumkan nilai sekarang. Tujuan dari penelitian ini untuk mengetahui pengaruh struktur modal, profitabilitas dan ukuran perusahaan pada nilai perusahaan di Bursa Efek Indonesia periode 2009-2011. Populasi penelitian ini adalah industri manufaktur yang tercatat di Bursa Efek Indonesia tahun 2009-2011. Metode penentuan sampel dengan metode purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel adalah sebanyak 71 perusahaan manufaktur. Data penelitian merupakan data sekunder diperoleh dari Indonesian Capital Market Directory (ICMD) tahun 2009-2011. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: 1) struktur modal berpengaruh negatif dan signifikan pada nilai perusahaan, 2) profitabilitas berpengaruh positif dan signifikan pada nilai perusahaan 3) ukuran perusahaan tidak berpengaruh pada nilai perusahaan. Kata Kunci : struktur modal, profitabilitas, ukuran perusahaan, nilai perusahaan
Reaksi Pasar Modal Indonesia Terhadap Rencana Investasi Antara Pemerintah Indonesia dengan Pendiri Tesla dan Space X Ni Putu Ary Puspita Dewi; I Made Pande Dwiana Putra
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.p06

Abstract

The high or low return received from an investment will be proportional to the risk borne. Investors can reduce this risk by analyzing the factors that cause risk from information that makes the capital market react. This research aims to determine the reaction of the Indonesian capital market to investment plans between the Indonesian government and the founders of Tesla and SpaceX by calculating abnormal returns and trading volume activity of metal and mineral industrial companies listed on the Indonesian Stock Exchange. This research uses the event study method. The observation period was carried out for 7 working days. The sampling method used was non-probability sampling with purposive sampling technique. The research results show that there are no significant abnormal returns on investment plan announcements, but the test results on trading volume activity show significant results. Keywords: Event Study; Abnormal Return; Trading Volume Activity
Mekanisme Good Corporate Governance, Sustainability Report, dan Kinerja Keuangan Perusahaan Luh Gde Pasek Puspa Dewi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p11

Abstract

This research was conducted to determine the relationship between good corporate governancemecanismand sustainability reports on company financial performance. Research data collection was carried out on companies that were registered on the Indonesia Stock Exchange (IDX) in the 2018-2021 research period with a population of all companies in the raw goods and energy sector. There were 18 companies that published sustainability reports and annual reports in that period. Samples were taken as many as 13 companies with 38 observation samples through purposive sampling. Multiple linear regression analysis was used as a data analysis technique. The results of the research observations produce good corporate governance by proxies for the board of directors and managerial ownership, as well as sustainability reports that have a positive influence on company performance. Meanwhile, good corporate governance with audit committee proxies and institutional ownership has no effect on company performance. Keywords:Good Corporate Governance; Sustainability Report; Company Performance; Return on Assets.

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