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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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ANALISIS KOMPARATIF KINERJA PT. ENA DIVE CENTER DAN PT. NUSA DUA WISATA TIRTA: PERSPEKTIF BALANCED SCORECARD Ni Luh Putu Armi Widnyani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 11 No 3 (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

The research was conducted by taking secondary data and primary data. Secondary data is PT. Dive Center and PT. Nusa Dua Water Tourism for 3 years, from 2011-2013, and is the primary data is the result of a questionnaire to the respondents. Variables examined included the performance of a customer perspective, financial, internall business processes, and learning and growth. Assessment of financial performance assessed on the Return on Investment (ROI), customer perspective assessed on Customer Satisfaction Index (IKP), internal business process perspective assessed by SCE (Service Cycle Efficiency) is the coefficient of time in the process of assessment of customer service. Learning and growth perspective assessed from Employee Satisfaction Index (CCI). The results is that there are significant differences between PT. Ena Dive Center and PT. Nusa Dua Water Tourism in performance measurement using the balanced scorecard method.
Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding Niken Savitri Primasari; Endah Tri Wahyuningtyas
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.p09

Abstract

Aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The research samples are non-bank companies with DER value more than 2.00 and included in the kompas 100 index. The final result, indicated no companies conduct window dressing practices of their Performa Past Financial although there are several indicates Manajemen Laba concludes moderation for reduces F-Score that representing the Fraudulent Financial Report. Keywords: Cash Holding; Earning Management; Fraudulent Financial Report; Window Dressing.
Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing Ni Putu Ayu Liony Krishna Devi; Naniek Noviari
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p05

Abstract

Transfer pricing is the determination of prices in transactions between parties that have a special relationship. Transfer pricing carried out by the company in order to minimize the tax burden paid by the company by utilizing transactions with related parties. This study aims to examine the effect of taxes and the use of tax havens on transfer pricing. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Determination of the number of samples in this study using a purposive sampling technique with three criterias, namely mining sector companies listed on the IDX that publish an annual report, earn profits, and have transactions with related parties in 2016-2020. Based on these criteria, the number of samples used in this study was 15 samples of companies with 75 observational data. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxes have no effect on transfer pricing, while the use of tax havens has a positive effect on transfer pricing. Keywords: Tax; Tax Haven; Transfer Pricing.
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI KOMPLEKSITAS TUGAS DAN TEKANAN WAKTU TERHADAP KINERJA AUDITOR Ni Luh Putu Desy Musktikayani; A.A.N.B Dwirandra
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 study aims to determine the effect of task complexity, time pressure on the performance auditors with tri hita karana culture as moderating the public accounting firm in Bali. The data collection method used was a questionnaire with non-probability sampling technique and obtained 42 samples. The data analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA) to test the coefficient of determination, test the feasibility of the model and t test to test the hypothesis. Based on the results of this study indicate that the complexity of the task and the time pressures negatively affect the performance of auditors. This shows that the higher the complexity of the task and tenakan time in the process of auditing the auditor's performance will decrease. The results also showed the culture of Tri Hita Karana is not able to moderate the influence of the complexity of the task of the performance auditor, but the culture of the Tri Hita Karana able to moderate the effect of time pressure on the performance auditors.
PENGARUH KEMAMPUAN TEKNIK PEMAKAI DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA INDIVIDUAL I Ketut Jayantara; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 17 No 3 (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 aims to determine the effect of mechanical user capabilities and effectiveness of accounting information systems (AIS) on the individual performance in village credit institutions in Mengwi. Samples in this study were 154 respondents to the sampling technique used was purposive sampling. Data collection methods used were a questionnaire method. Data analysis technique used is the technique of multiple linear regression analysis. According to the research by distributing questionnaires to 154 respondents, it can be drawn the conclusion that the wearer engineering capabilities and effectiveness of the accounting information system and significant positive effect on the performance of the individual. This means increasing the wearer engineering capabilities and effectiveness of the SIA then there is also an increase in the performance of individual on Credit Institutions Village in Mengwi.
PENGARUH KEAHLIAN, TEKANAN KETAATAN, TEKANAN WAKTU TERHADAP KUALITAS AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI Made Rara Virginia Nirmala; Made Yeni Latrini
E-Jurnal Akuntansi Vol 19 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

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Abstract

Audit judgment is an auditor's judgment response to information affects decision-making documentation evidence and the auditor's opinion on financial statements. The aim research to empirically examine influence of auditor expertise, obedience pressure, and time budget pressure on audit quality judgment by complexity task as moderating variables. The study was conducted on public accounting firm in Bali in 2016. The samples were obtained by 64 auditors. The sampling method using purposive sampling. Data analysis techniques used are moderated regression analysis. The results showed expertise auditors positive effect on audit quality of judgment. Obedience pressure no effect on audit quality of judgment. Time budget pressure negative affect on audit quality of judgment. Task complexity of weakening influence expertise auditor on audit quality of judgment. Task complexity is not able to moderate effect obedience pressure on audit quality of judgment. Task complexity strengthenin influence time budget pressure on audit quality of judgment.
PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, SKEPTISME PROFESIONAL DAN MOTIVASI PADA KUALITAS AUDIT Ni Made Dian Rossita; I Made Sukartha
E-Jurnal Akuntansi Vol 20 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

Salah satu peran auditor yaitu pemeriksaan audit untuk meyakinkan laporan keuangan yang dihasilkan sesuai standar. Selain itu peranan yang sangat penting sebagai audit pemerintah adalah mewujudkan akuntabilitas dan transparansi pengelolaan keuangan di daerah. Bad governance (buruknya pengelolaan) dan buruknya birokrasi menyebabkan krisis ekonomi terjadi di Indonesia, sehingga kepercayaan masyarakat kepada pemerintah menjadi berkurang. Dalam menumbuhkan dan meningkatkan kepercayaan pemakai informasi laporan keuangan peran auditor netral dan independen sangat dibutuhkan. Temuan pelanggaran mengukur kualitas audit berkaitan dengan pengetahuan dan keahlian auditor, probabilitas untuk menemukan pelanggaran tergantung pada kemampuan teknis auditor. Sehinga auditor yang mempunyai kompetensi, komitmen organisasi , skeptisme profesional, dan motivasi yang tinggi akan menghasilkan laporan audit yang sesuai dan mencerminkan kualitas audit yang baik. Tujuan penelitian ini untuk membuktikan pengaruh kompetensi, komitmen organisasi, skeptisme profesional dan motivasi pada kualitas audit. Kantor BPK RI Perwakilan Provinsi Bali digunakan sebagai tempat penelitian karena BPK merupakan audit pemerintah yang memiliki tugas memeriksa pengelolaan dan tanggung jawab keuangan Negara. Dengan sebanyak 41 auditor sebagai sampel penelitian. Nonprobability sampling digunakan sebagai metode pengambilan sampel. Uji analisis regresi linier berganda digunakan sebagai teknik analisis.Maka diperoleh hasil bahwa variabel kompetensi berpengaruh positif pada kualitas audit, variabel komitmen organisasi berpengaruh positif pada kualitas audit, variabel skeptisme profesional berpengaruh positif pada kualitas audit dan variabel motivasi berpengaruh positif pada kualitas audit. Kata kunci: Kompetensi, Komitmen Organisasi, Skeptisme Profesional, Motivasi, Kualitas Audit
Pengaruh Partisipasi Penganggaran, Asimetri Informasi, Ketidakpastian Lingkungan dan Budget Emphasis Pada Senjangan Anggaran Ni Putu Dewi Lisna Sulistyana Wati; I Gst. Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p22

Abstract

Partisipasi penganggaran merupakan suatu proses dalam pengambilan keputusan bersama oleh berbagai pihak dimana keputusan yang mereka ambil akan memiliki dampak masa depan terhadap mereka yang membuat. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi penganggaran, asimetri informasi, ketidakpastian lingkungan dan budget emphasis pada senjangan anggaran. Penelitian ini dilaksanakan pada Dinas di Pemerintahan Kota Denpasar. Populasi dalam penelitian ini sebanyak 20 Dinas dan jumlah sampel yang diteliti sebanyak 60 orang. Pengumpulan data dilakukan melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik sampel jenuh (sensus) dengan menggunakan seluruh populasi. Data dikumpulkan menggunakan metode survei dengan teknik kuesioner. Teknik analisis data yang digunakan adalah teknik Analisis Regresi Linear Berganda. Berdasarkan hasil analisis disimpulkan bahwa partisipasi penganggaran berpengaruh positif pada senjangan anggaran, asimetri informasi berpengaruh positif pada senjangan anggaran, ketidakpastian lingkungan berpengaruh negatif pada senjangan anggaran dan budget emphasis berpengaruh posititf pada senjangan anggaran Dinas Pemerintahan Kota Denpasar.
Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan I Made Adhi Wirayana; I Putu Sudana
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p18

Abstract

This study aims to obtain empirical evidences concerning on the influence of ownership concentration and board of commissioner’s competence on earnings management. This research was undertaken on banking companies registered in Indonesian Stock Exchange from 2010 to 2015. Sampling method used was purposive sampling technique. There are 30 companies as data sample with total 180 observation. The data was accumulated with documentation method. Multiple linear regression test technique was used in analyzing the data. The finding of this study shows that institutional ownership has positive influence on earnings management while managerial ownership does not have any influence. Both board of commissioner’s competence of specifically business fields and corporate governance has negative influence on earnings management while Board of commissioner competency in accounting fields does not have any influence. Keywords: ownership concentration, competence, Earnings Management.
Pengaruh Likuiditas, Pertumbuhan Penjualan, dan Risiko Bisnis Terhadap Nilai Perusahaan Ida Ayu Puspita Trisna Dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p04

Abstract

This study aims to analyze the effect of Liquidity, Sales Growth, and Business Risk to Company Value (study on Telecommunication Company listed on Indonesia Stock Exchange period 2011-2016). The study population includes all telecommunication companies listed on Indonesia Stock Exchange period 2011-2016. The research population data are 30 companies with observation samples of 5 companies. The method used in this research is purposive sampling method. Data analysis was tested by using multiple linear regression analysis. The results of this study indicate that liquidity has a positive effect on corporate value, sales growth positively affect the value of the company and business risk negatively affect the value of the company. Keywords: liquidity, sales growth, business risk and corporate value

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