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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
 268   269   270   271   272 
Pengaruh ROA dan DER pada Rasio PBV dengan VAICTM sebagai Pemoderasi Made Yuvi Adriana Nugraha; Dewa Gede Wirama
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.p09

Abstract

The aim of this study is to analyze the effect of return on assets (ROA) and debt to equity ratio (DER) on the price to book value (PBV) ratio with the value added intellectual coefficient (VAICTM) as moderating variable. The population of this study is all companies that were listed on the Indonesia Stock Exchange at 2019 year end. The research sample of 138 companies was determined using simple random sampling and the number of samples was determined using the Slovin formula. The hypothesis in this study was tested using moderated regression analysis. The results of the analysis show that ROA had a positive effect on the PBV ratio, while DER had no effect on the PBV ratio, and VAICTM did not moderate the effect of ROA and DER on the PBV ratio. The results of this study confirm the valuation theory which states that an asset is purchased on the basis of expected cash flow in the future. It is recommended for companies to always pay attention to and increase ROAto maintani PBV ratio. Keywords: PBV; ROA; DER; VAICTM.
Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit I Gusti Agung Candrika Mahadewi; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p15

Abstract

The resulting financial reports are important to determine the performance of companies and government agencies, so it is necessary to carry out an audit. This study aims to obtain empirical evidence of the effect of professional skepticism, work experience, independence, and work environment on audit quality. Data was obtained by distributing questionnaires to the Bali BPK Office. The sample in this study was 54 auditors, determined by using purposive sampling technique. The analytical tool used is multiple linear regression. The results of the study of the four independent variables, namely professional skepticism, work experience, independence, and work environment have a significant positive effect on audit quality, so that the higher the level of professional skepticism, work experience, independence, and the more conducive the auditor's work environment will be, it will greatly affect the quality of audit results. which is getting better. Keywords: Professional Skepticism, Work Experience, Independence, Work Environment, Audit Quality.
FEE AUDIT SEBAGAI PEMODERASI PENGARUH AUDITOR SWITCHING PADA KUALITAS AUDIT Kadek Dwiyani Ciptana Putri; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 16 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

The purpose of this study was to determine the effect of auditor switching on the quality of the audit with the audit fee as moderation. The data used in this study was obtained from BEI is a manufacturing company that publishes the complete audited financial statements ( in rupiah ) listed on the Stock Exchange from 2009-2014. The samples used 168 observations determined by purposive sampling technique. The data analysis technique used is logistic regression and interaction test . The analysis showed that the auditor switching positive effect on audit quality audit. Fee moderate the effect of auditor switching on audit quality.
FINANCIAL DISTRESS SEBAGAI PEMODERASI PENGARUH OPINI AUDIT GOING CONCERN PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN Putu Krisna Wijayanthi; I Ketut Budiartha
E-Jurnal Akuntansi Vol 17 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 research aimed to get empirical evidence of the effect of going concern audit opinion and the ability to moderate the influence of financial distress going concern audit opinion on the timeliness of the publication of the financial statements of companies listed on the Stock Exchange Indonesia. The theory used in this study is the theory of the Agency (Agency Theory ). The population used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the year 2012-2014. The samples used were 67 companies with purposive sampling technique. The data collection was conducted using non-participant observation. The data analysis technique used is the Logistic Regression Analysis and Moderated Regression Analysis (MRA). The results of this research showed that the variables going concern opinion of a negative effect the timeliness. Variable financial distress reinforce negative influence on the going concern opinion timeliness.
KOMITMEN ORGANISASI DAN DESENTRALISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL Ni Ketut Ayu Mike Ratnasari; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 19 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

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Abstract

Performance of the individuals in managerial activities that includes planning, supervision, staff selection, negotiation, and representation that reflects the overall performance of managers. The purpose of this research was to determine whether there is influence between budget participation on managerial performance, organizational commitment and decentralization as a moderating. The population used in this study were all employees at six units of PT. PLN Distribution of Bali for the fiscal year 2016. The sample was 73 determined using nonprobability sampling with purposive sampling technique. The research data come from questionnaires distributed to respondents and data analysis technique used is a simple linear regression analysis and regression analysis moderation. Based on the results of their research analysis found a positive effect of budget participation on managerial performance. Organizational commitment variable and variable decentralization has not been able to strengthen the influence of budget participation on managerial performance.
Pengaruh Corporate Social Responsibility, Preferensi Risiko Eksekutif, dan Capital Intensity Pada Penghindaran Pajak I Putu Putra Wiguna; I Ketut Jati
E-Jurnal Akuntansi Vol 21 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

Realisasi penerimaan pajak tahun 2013-2015 dengan target yang ditetapkan tidak sesuai dengan yang diharapkan. Hal tersebut diakibatkan karena dari sisi wajib pajak melakukan tindakan untuk meminimalkan beban pajaknya atau tindakan penghindaran pajak. Penghindaran pajak merupakan upaya yang dilakukan oleh wajib pajak (perusahaan) untuk mengurangi atau meminimalkan beban pajak perusahaan. Penghindaran pajak diproksikan dengan Effective Tax Rates (ETR). Penelitian ini dilakukan untuk mengetahui pengaruh corporate social responsibility, preferensi risiko eksekutif, dan capital intensity pada penghindaran pajak. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Pengambilan sampel menggunakan teknik purposive sampling. Perusahaan yang tepilih menjadi sampel sebanyak 44 perusahaan setelah dikurangi kriteria penentuan sampel. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif pada penghindaran pajak, membuktikan bahwa semakin tinggi perusahaan mengungkapkan corporate social responsibility semakin tinggi pula perusahaan melakukan tindakan penghindaran pajak. Preferensi risiko eksekutif juga berpengaruh positif pada penghindaran pajak yang berarti semakin eksekutif bersifat risk taker semakin tinggi tindakan penghindaran pajak perusahaan. Capital intensity tidak berpengaruh pada penghindaran pajak. Pemerintah khususnya Direktorat Jendral Pajak agar dapat meningkatkan pengawasannya terhadap praktik penghindaran pajak, karena perusahaan yang selama ini menyatakan bahwa telah melaksanakan aktifitas CSR ternyata tetap melakukan penghindaran pajak.
Budaya Organisasi Memoderasi Pengaruh Efektivitas Penerapan SIA dan Kesesuaian Tugas dengan TI Terhadap Kinerja Karyawan Wayan Krisna Ariputra; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 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.v22.i01.p09

Abstract

The development of information technology is very quick, making more and more innovations that appear in the field of information. Quick increased technological progress, encouraging companies to switch to the utilization of computer-based information systems because it will facilitate and accelerate management to obtain input information that will be processed in such a way that generate output information that supports a reliable decision. The purpose of this study is to determine the effect of effectiveness of the application of accounting information systems and suitability of tasks with information technology on employee performance with organizational culture as a moderator. Population in this research is employee of commerce field, finance field, and human resource field that exist in PT. PLN Distribution Bali. The background of this location is used as research place is PT. PLN Distribution Bali is a business center in the area of Bali, which is the center of the management of electricity payment throughout the area of Bali. The number of samples obtained by saturation sampling technique that is as much as 71 respondents. The number of questionnaires distributed was 71 questionnaires, and the questionnaire returned totaling 58 questionnaires. Data analysis used in this research is moderation regression analysis. This study found that the effectiveness of the application of accounting information system and the suitability of tasks with information technology have a positive effect on employee performance and organizational culture as moderator can strengthen the influence of effectiveness of application of accounting information system, conformity of tasks with information technology to employee performance. Keywords: Effectiveness application of accounting information system, task compliance, organizational culture, employee performance
Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan Fiskus dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan WPOP I Putu Surya Astina; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 23 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.v23.i01.p01

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap tingkat kepatuhan wajib pajak orang pribadi. Penelitian ini dilakukan di Kantor Pelayanan Pajak Pratama Tabanan karena peneliti melihat bahwa tingkat kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Tabanan relatif rendah. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Tabanan. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 100 responden dari 102.607 populasi wajib pajak orang pribadi yang masih efektif di Kantor Pelayanan Pajak Pratama Tabanan pada tahun 2015 dihitung berdasarkan rumus slovin dengan metode penentuan sampel adalah metode accidental sampling. Pengumpulan data dilakukan dengan cara menggunakan teknik kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil pengujian hipotesis pada penelitian ini menunjukan bahwa pemahaman peraturan perpajakan, kualitas pelayanan fiskus dan kesadaran wajib pajak berpengaruh positif terhadap tingkat kepatuhan wajib pajak. Hal ini memiliki arti bahwa semakin tinggi tingkat pemahaman peraturan perpajakan seorang wajib pajak, semakin baik kualitas pelayanan yang diberikan oleh fiskus terhadap wajib pajak dan semakin tinggi tingkat kesadaran wajib pajak dalam memenuhi kewajibannya maka akan meningkatkan kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Tabanan.
Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi Ayu Alit Cita Dewi; I Wayan Ramantha
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.p21

Abstract

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables. This research was conducted at 9 Public Accountant Offices in Bali Province. The number of samples used was 45 respondents. The method of determining the sample is nonprobability sampling with a saturated sample technique. Data collection is done by questionnaire. The analysis technique in this study uses the analysis of Moderated Regression Analysis (MRA). The results of the analysis show that professionalism has a positive effect on audit quality and time budget pressure has a negative effect on audit quality. This study also found that audit fees strengthened the influence of professionalism on audit quality and audit fees weakened the influence of time budget pressure on audit quality. Keywords: professionalism, time budget pressure, audit fee, and audit quality
Kompleksitas Tugas dan TBP Sebagai Pemoderasi Pengaruh Independensi dan Pengalaman Kerja pada Kinerja Auditor A.A Putri Adnyasuari; I Ketut Budiartha
E-Jurnal Akuntansi Vol 23 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.v23.i03.p11

Abstract

This study aims to analyze the influence of independence and work experience on auditor performance with task complexity and time budget pressure as a moderator variable, the study was conducted on KAP registered in IAPI year 2017. This study used primary data consisting of respondents' answers in the statement in the questionnaire. The study population is all auditors working in KAP in Bali Province. The sample is determined using purposive sampling method. This research uses data analysis technique of MRA with SPSS program. The results of this study show that independence and work experience have a positive effect on auditor performance, the complexity of tasks weakens the influence of independence and work experience on auditor performance, and time budget pressure weakens the influence of independence and work experience on auditor performance. This indicates that the higher independence and work experience of the auditor will improve auditor performance, but with the complexity of the task and time budget pressure will weaken the influence of independence and work experience that will impact on the decrease in auditor performance. Keywords: independence, work experience, task complexity, and time budget pressure

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