cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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
 270   271   272   273   274 
PENGARUH REPUTASI AUDITOR, DISCLOSURE, AUDIT CLIENT TENURE PADA KEMUNGKINAN PENGUNGKAPAN OPINI AUDIT GOING CONCERN Komang Anggita Verdiana; I Made Karya Utama
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Penelitian ini meneliti pengaruh reputasi auditor, disclosure, interaksi antara audit client tenure dan reputasi auditor serta interaksi antara audit client tenure dan disclosure pada kemungkinan pengungkapan opini audit going concern.Sampel penelitian sebanyak 25 perusahaan real estate dan property di BEI periode 2009-2012 dengan metode purposive sampling. Analisis regresi logistik digunakan sebagai teknik analisis data dan pengujian hipotesis. Hasil pengujian menunjukkan bukti empiris bahwa reputasi auditor tidak berpengaruh secara signifikan pada kemungkinan pengungkapan opini audit going concern. Disclosure berpengaruh positif dan signifikan pada kemungkinan pengungkapan opini audit going concern. Interaksi antara reputasi auditor dan audit client tenure tidak berpengaruh signifikan pada kemungkinan pengungkapan opini audit going concern, sedangkan interaksi antara audit client tenure dan disclosure berpengaruh signifikan pada kemungkinan pengungkapan opini audit going concern. Kata Kunci: reputasi auditor, disclosure, audit client tenure, opini going concern
PENGARUH KONSERVATISME TERHADAP HUBUNGAN EMPLOYEE STOCK OPTION PLAN DENGAN MANAJEMEN LABA I Made Gede Agus Kusuma
E-Jurnal Akuntansi Vol 7 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

ABSTRAK Tujuan penelitian adalah untuk membuktikan pengelolaan laba yang dilakukan oleh manajemen sebelum pengumuman tanggal hibah opsi dapat diperlemah oleh penerapan prinsip konservatisme. Metode pengambilan sampel purposive sampling digunakan dalam penelitian dan diperoleh 32 perusahaan sampel yang menerapkan ESOP dari tahun 1998-2010. Jenis data yang digunakan adalah data sekunder yang yaitu, laporan keuangan triwulan, laporan keuangan auditan dan laporan tahunan. Untuk membuktikan hipotesis dilakukan pengujian Moderated Regression Analysis. Hasil penelitian membuktikan bahwa konservatisme akuntansi berhasil memoderasi hubungan antara employee stock option plan dengan manajemen laba. Penerapan prinsip konservatisme dapat memperlemah pengelolaan laba menurun oleh manajer sebelum pengumuman tanggal hibah opsi saham perusahaan. Karena konservatisme menyajikan biaya yang tinggi dan laba yang rendah dapat membatasi tindakan manajemen laba menurun yang bersifat sementara. Kata kunci: konservatisme, employee stock option plan, manajemen laba.
PENGARUH DESENTRALISASI BPHTB TERHADAP PENERIMAAN DAERAH KABUPATEN BADUNG Komang Yogi Wirasatya
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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 transfer of local tax BPHTB be expected to have an influence on the acceptance of Badung regency, this transition will be a source of considerable revenue potential areas for Badung regency. The sample in this study is a monthly report actual revenues Badung regency in 2010 (prior to the recognition of a tax BPHTB areas) and in 2011 (after he admitted BPHTB a local tax). By using the technique of regression analysis and correlation analysis showed that decentralization Customs Acquisition Rights to Land and Buildings significantly positive effect on local revenues and local revenues in Badung. However DBH did not significantly affect local revenues resulting from decentralization BPHTB. The results of the correlation analysis BPHTB states that decentralization has a strong correlation to revenue and earnings in Badung district. The results of correlation analysis DBH has also a strong correlation to regional revenue, but not significant.   Keywords: Bea Acquisition Rights to Land and Buildings, Decentralization, Revenue, Revenue Region.
Reaksi Investor Sebelum dan Sesudah Deklarasi Vladimir Putin Tentang Operasi Militer Khusus di Ukraina Crescentiano Agung Wicaksono
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p07

Abstract

The war that occurred between Russia and Ukraine had an impact on the world, especially related to security, defense and economic stability. This study aims to see the reaction of investors to Vladimir Putin's declaration regarding a special military operation in Ukraine on 24 February 2022. The research was conducted with 17 samples of plantation sector companies listed on the Indonesian Stock Exchange and using 31 days of observation. The research hypothesis was tested by conducting different tests on stock price and gold variables, as well as stock transaction volume using the Wilcoxon Signed Ranks Test. The results showed that there were differences in stock and gold prices before and after Vladimir Putin's declaration on special military operations in Ukraine, while there were no significant differences in the volume of stock transactions. This happens because investors want to secure their assets in stocks by diverting them to safe heaven instruments, one of which is gold. Keywords: Investor Reaction; Vladimir Putin; Gold Price; Stock Price
Sales Growth Memoderasi Pengaruh Intensitas Aset Tetap dan Profitabilitas Pada Tax Avoidance I Kadek Dwi Agastya; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p06

Abstract

Tax revenue in Indonesia has decreased since 2020. The decline in tax revenue in Indonesia can be caused by the implementation of tax avoidance policies. The purpose of this study is to empirically examine the effect of fixed asset intensity and profitability on tax avoidance in the food and beverage sub-sector for companies listed on the IDX in 2012–2021, which is moderated by sales growth. The sample for this study was 12 companies with 120 amateurs obtained by purposive sampling technique. The research data was processed using SPSS software and analyzed using the MRA test. The test results obtained showed that the intensity of fixed assets and profitability showed a negative effect on tax avoidance, sales growth had no effect on moderating the intensity of fixed assets on tax avoidance, and sales growth strengthened the effect of profitability on tax avoidance. Keywords: Fixed Asset Intensity; Profitability; Sales Growth; Tax avoidance
Pengaruh Efektivitas Sistem Efektivitas Sistem Pengaruh Efektivitas Sistem Informasi Akuntansi, Gaya Kepemimpinan, Motivasi Kerja dan Kinerja Karyawan Putu Febby Candra Lestari; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p15

Abstract

Kinerja karyawan adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang karyawan dalam melaksanakan tugasnya. Tujuan penelitian yaitu untuk mengetahui, menganalisis, dan membuktikan secara empiris mengenai pengaruh efektivitas sistem informasi akuntansi, gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan. Penelitian dilakukan di Perumda Tirta Tohlangkir dengan jumlah responden 52 orang. Sampel dalam penelitian ini ditentukan dengan menggunakan metode non probability sampling dengan teknik sampling jenuh. Data dikumpulkan dengan metode survei melalui penyebaran kuesioner. Analisis data dilakukan dengan menggunakan teknik analisis regresi linear berganda. Analisis data membuktikan bahwa efektivitas sistem informasi akuntansi berpengaruh tetapi tidak signifikan terhadap kinerja karyawan. Gaya kepemimpinan berpengaruh positif terhadap kinerja karyawan. Motivasi kerja berpengaruh tetapi tidak signifikan terhadap kinerja karyawan. Kata Kunci: Efektivitas sistem informasi akuntansi; Gaya kepemimpinan; Motivasi kerja; Kinerja karyawan.
Peranan Keputusan Hedging dalam Hubungan Risiko Nilai Tukar Rupiah dan Growth Opportunity terhadap Profitabilitas Gabriela Santoso; Dyna Rachmawati
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p19

Abstract

This study aims to examine and analyze the effect of the risk of rupiah exchange rate and growth opportunity on profitability with hedging decisions as moderating variables. The risk of rupiah exchange rate is measured by exchange rate exposure, growth opportunity is measured by comparing MVE and BVE, and hedging decisions are measured by the dummy method, and profitability by net profti margin. The object of research used is manufacturing companies listed on the IDX during 2017-2019 periods. The sample selection used purposive sampling. Data analysis used linear regression analysis technique and MRA. The results showed that the risk of rupiah exchange rate had no effect on profitability, hedging decisions reduced the negative effect of the risk of rupiah exchange rate on profitability, and growth opportunity had a positive effect on profitability. Keywords: Risk of Rupiah Exhange Rate; Growth Opportunity; Profitability; Hedging Decisions.
Moderasi Ukuran Perusahaan dan Modal Intelektual pada Hubungan Profitabilitas dengan Nilai Perusahaan Kadek Dwi Pramesti; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p11

Abstract

The research aims to examine the effect of profitability on firm value with the moderating variables of firm size and intellectual capital. The population of this research is 47 mining companies listed on the Indonesia Stock Exchange in 2016–2020. The research sample used purposive sampling so that 29 companies were selected with a period of 5 years of observation, so a sample of 145 observations was obtained. The data analysis technique used Moderated Regression Analysis (MRA). This research finds that profitability, firm size and intellectual capital have a positive and significant effect on firm value. Firm size and intellectual capital can moderate the positive effect of profitability on firm value. This type of moderation includes quasi-moderation in which the two moderating variables that interact with the independent variable (profitability) are also independent variables. Keywords : Firm size, Intellectual Capital, ROE, and PBV.
Evaluasi Keberhasilan dan Penerimaan Sistem Akuntansi Instansi Berbasis Akrual di Komisi Pemilihan Umum Kadek Shintya Rahayu Dewi Damayanthi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p03

Abstract

This study aims to test the success and acceptance of the Accrual-Based Agency Accounting System (SAIBA) by using an integration evaluation model from the combination of the UTAUT, Delone and McLean, and HOT-Fit models. The ten information variables used in this study are business expectancy, social influence, system quality, service quality, environment or service quality, interest, and net benefits. The population in this study were all users of SAIBA. Determining the research sample using all members of the population, namely the saturated sample by distributing questionnaires to 50 people from 10 work units within the General Election Commission in Bali Province. Hypothesis testing using Partial Least Square. The results showed that performance expectancy, business expectancy, social factors, information quality, system quality, and organizational environment had a positive effect on interest in using SAIBA. However, the quality of services and facilities has no effect on the interest in using SAIBA. Usage interest has a positive effect on net profit. Keywords: Success; Acceptance; SAIBA; Net Benefits.
Executive Characteristics: The Effect of Accounting Conservatism, Financial Distress, Transfer Pricing on Tax Avoidance Prasetyo Honorris; Estralita Trisnawati; Sriwati Sriwati
E-Jurnal Akuntansi Vol 35 No 1 (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.i01.p05

Abstract

This study examines the moderating role of executive characteristics in the relationship between accounting conservatism, financial distress, transfer pricing, and tax avoidance. The research utilizes secondary data obtained from the financial statements of companies operating in the Basic Industry and Chemical manufacturing sectors listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis is conducted using moderated regression analysis. The findings indicate that accounting conservatism and transfer pricing do not have a significant effect on tax avoidance, whereas financial distress exhibits a negative relationship with tax avoidance. Furthermore, executive characteristics do not moderate the relationship between accounting conservatism or transfer pricing and tax avoidance. However, executive characteristics positively moderate the relationship between financial distress and tax avoidance. Keywords: Tax Avoidance; Conservatisme Accounting; Financial Distress; Transfer Pricing, Executive Characteristics.

Page 272 of 333 | Total Record : 3329

 270   271   272   273   274 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue