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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
 267   268   269   270   271 
Sistem Informasi Akuntansi, Kualitas Laporan Keuangan dan Sistem Pengendalian Internal Sebagai Variabel Moderasi Akwila Josepina; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p14

Abstract

This study aims to determine the effect of Accounting Information Systems on the Quality of Financial Statements moderated by the Internal Control System. The population in this study were all SKPDs in the Denpasar City Government. The sample determination was carried out using the Purposive sampling method. This study uses primary. Respondents in this study totaled 83 respondents. The data analysis method used is Moderated Regression Analysis. The results showed that the Accounting Information System had a positive effect on the Quality of Financial Statements but the Internal Control System was unable to moderate the effect of the Accounting Information System on the Quality of Financial Statements. Keywords: Accounting Information System; Internal Control System; Financial Statements
Moderating Role of CSR Disclosure on the Relationship Between Financial Constraints, Leverage, and Tax Aggressiveness Putu Dhira Pratiwimba; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 35 No 2 (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.i02.p02

Abstract

Tax aggressiveness leads to suboptimal tax revenues and has negative implications for the country's overall economic well-being. This study explores the moderating role of corporate social responsibility (CSR) disclosure in examining the effects of financial constraints and leverage on tax aggressiveness. The research employs a purposive sampling method to select a sample of 82 mining companies and utilizes Eviews 13 for analysis through moderated regression techniques. The findings indicate that leverage is positively associated with tax aggressiveness, whereas financial constraints do not significantly impact tax aggressiveness. Furthermore, CSR disclosure mitigates the positive effect of leverage on tax aggressiveness but has no moderating impact on the relationship between financial constraints and tax aggressiveness. Theoretically, this study reinforces three distinct theories related to the variables examined. Practically, the research serves as a valuable resource for future studies and provides insights for company management and policymakers in the formulation of effective tax policies. Kata Kunci: Tax aggressiveness, financial constraints, leverage, pengungkapan corporate social responsibility
Baha Ni Putu Ari Kusmirawati; Made Gede Wirakusuma
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.p10

Abstract

This research analyzes the effects of earnings persistence and systematic risk on Earnings Response Coefficient. This research uses companies listed in the Kompas 100 Index on the Indonesian Stock Exchange during the 2019-2021 periods. Sample selection was carried out using a purposive sampling method and obtained 48 firms with quarterly financial reports as the object of observation. Earnings Response Coefficient was estimated by regressing cummulative abnormal return on unexpected earnings. Cummulative abnormal return was measured using market-adjusted model with 7 days event window around the event date. Data was analyzed by multiple linear regression. The results show that earnings persistence has no effect on Earnings Response Coefficient, while the systematic risk has a positive effect on Earnings Response Coefficient.
Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi Ida Ayu Nabila Meidyna; Made Mertha
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p16

Abstract

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.Keywords: Profitability; Investment Opportunity Set, Dividend Policy
Environmental Performance, Kepemilikan Manajerial, Leverage, Profitabilitas dan Pengungkapan Corporate Social Responsibility Mega Ayu Merdekawati; Siti Nur Azizah; Suryo Budi Santoso; Ira Hapsari
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.p11

Abstract

The trend of CSR implementation changed when the pandemic started. The research aims to empirically re-examine the effect of environmental performance, managerial ownership, leverage and profitability on CSR disclosure in line with the agency, stakeholder and legitimacy theories. The object of research is the energy sector companies on the IDX with a population of 229 companies for the 2019-2021 period. The sample obtained is 131 observational data obtained by purposive sampling technique. The results of the study show that environmental performance and leverage have a positive effect. Research also proves that managerial ownership and profitability have no effect on disclosure of corporate social responsibility. Keywords: Environmental Performance; Managerial Ownership; Leverage; Profitabilitas; Corporate Social Responsibility.
Pengaruh PPN, PKB Tarif Progresif, dan Pendapatan WP pada Daya Beli Konsumen Kendaraan Bermotor I G. A. Bella Lestari; Made Yenni Latrini
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p18

Abstract

Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige. Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.
PENGARUH CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Ni Nyoman Tri Sariri Muryati; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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 study was to examine the influence corporate governance on firm value. Proxy of corporate governance is internal mechanisms (managerial ownership, independent commissioners, board of directors, and independent audit committee) and external mechanisms (institutional ownership). The samples were banking companies listed on the Indonesia Stock Exchange in 2009-2012. Purposive sampling method used in the selection of the sample so that the obtained  sample of 20 banking companies with total of observations is 80 observation data during 4 years. There are 5 data outliers were excluded from the analysis in order to obtain as many as 75 observations. Data analysis techniques using multiple regression analysis. Firm value is measured using Tobin's Q. Based on the results of testing the hypothesis, obtained results that only the independent audit committee variables that negatively affect on firm value while the other four independent variables has a positive effect on firm value.
Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib I Kadek Cesin Dwi Murthi Prayoga; I Ketut Jati
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p06

Abstract

The research aims to obtain empirical evidence on the influence of taxpayer awareness, subjective norms, exemption from Motorized Vehicle Title Transfer Fee (BBNKB), and Motorized Vehicle Tax (PKB) bleaching on motorized vehicle taxpayer compliance in Bangli Regency. The research location is the SAMSAT Joint Office, Bangli Regency. Determination of the sample using accidental sampling method. The total sample of 100 respondents was determined using the Slovin formula. Data was collected through a survey method using a questionnaire. The data analysis technique uses multiple linear regression. The results showed that taxpayer awareness, subjective norms, BBNKB exemption, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Bangli Regency. Keywords: Subjective Norms; BBNKB Exemption; Whitening; Taxpayer Compliance
Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure Victor Pattiasina; Fajar Rina Sejati; Muhamad Yamin Noch; Muhamad Aldrin Akbar; Septyana Prasetyaningrum; Nur Fitriani Nugrohowati; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p18

Abstract

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.
KEMAMPUAN PREDIKSI RASIO KEUANGAN DAN UKURAN BANK PADA RISIKO GAGAL BANK Ni Putu Ayu Lisna Purnamandari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 12 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

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

Abstract

Every Company including banking industry vulnerable to failure. When a bank failure, the impact caused a very large not only harming investor, employee, and customers, but also the state, therefore need an indicator to predict the failure.This study uses financial ratios and bank size as an indicator to predict the risk of bank failure.This research was conducted at the banks listed on the Indonesia Stock Exchange 2009-2013.This study used purposive sampling with a sample size of 22 bank. The result of the study with the technique Regression analysis concludes that financial ratios are CAR, NPL, ROAand Size Bank is able to predict the risk of bank failure.  

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