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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
 272   273   274   275   276 
PENERAPAN REGULASI BANK TERKAIT PENILAIAN RGEC DAN DAMPAKNYA PADA NILAI PERUSAHAAN PERBANKAN Dewa Ayu Eny Wulandari; Made Mertha
E-Jurnal Akuntansi Vol 18 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

The regulation about the health of bank which used Risk profile, Governance, Earning, Capital (RGEC) must be applied by banks in 2011.The result from assessment of RGEC could impact in preseption of investors about performance of bank. The purpose of this research was to analyze the effect of implementation from the health assessment of bank using RGEC on the firm value. The banks were listed in BEI is used to this research in period 2013-2015. This research had sixty banks as samples with used purposive sampling technique. Risk profile and GCG measured by composit value of selfassement, meanwhile earning measured by ROA and capital measured by CAR. Firm value used tobin’s q as measurement. The result showed that risk profile partially influence negative to the firm value. GCG and earning partially influence positive to the firm value Meanwhile variable of capital not influence to the firm value of bank.
PENGARUH VOLUME PERDAGANGAN SAHAM, LEVERAGE, DAN DIVIDEND PAYOUT RATIO PADA VOLATILITAS HARGA SAHAM I Wayan Korin Priana; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i01.p01

Abstract

Volatilitas harga saham mencerminkan risiko dan peluang yang dapat diperoleh oleh investor. Investor perlu memperhatikan indikator-indikator dalam analisis teknikal yang akan mempengaruhi volatilitas harga saham seperti: volume perdagangan saham, leverage dan dividend payout ratio. Volume perdagangan saham menggambarkan kondisi efek yang diperjualbelikan di pasar modal yang mampu berdampak pada harga saham. Rasio leverage digunakan untuk mengukur sejauh mana kemampuan perusahaan dalam memenuhi seluruh kewajibannya. Pembayaran dividen dapat menjadi patokan untuk memprediksi pertumbuhan perusahaan dan kesempatan investasi bagi investor, sehingga perusahaan dengan dividen kas yang tinggi akan mempunyai volatilitas yang lebih rendah dalam harga saham. Penelitian ini bertujuan untuk mengetahui pengaruh volume perdagangan saham, leverage dan dividend payout ratio pada volatilitas harga saham. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang berturut-turut masuk dalam indeks LQ 45 pada periode tahun 2013-2015. Populasi dalam penelitian ini sebanyak 45 perusahaan dan jumlah sampel dipilih 13 perusahaan dengan metode purposive sampling, sehingga jumlah sampel selama 3 tahun menjadi 18 sampel. Metode pengujian hipotesis menggunakan uji t dengan tingkat signifikansi 5%. Hasil pengujian hipotesis menunjukkan bahwa volume perdagangan saham berpengaruh negatif pada volatilitas harga saham, leverage berpanguh negatif dan signifikan pada volatilitas harga saham dan dividend payout ratio berpengaruh positif pada volatilitas harga saham.
Pengaruh Sasaran Audit Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan Zeykisan Perangin-angin; Dodik Ariyanto
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.p11

Abstract

Audit manajemen Sumber Daya Manusia (SDM) merupakan salah satu bagian dari audit manajemen. Audit manajemen sumber daya manusia bertujuan untuk menilai dan mengevaluasi kinerja karyawan. Audit manajemen sumber daya manusia juga lebih terfokus terhadap pencarian informasi dan data permasalahan perusahaan dari sudut pandang sumber daya manusia, lebih spesifik menyangkut suatu permasalahan yang dapat menyebabkan kegagalan perusahaan serta memberikan masukan perbaikan/perubahan atas segala kekurangan/kelemahan yang terjadi pada kegiatan operasi sumber daya manusia yang diaudit. Kinerja karyawan dapat dipengaruhi oleh sasaran audit manajemen sumber daya manusia yakni perencanaan, rekrutmen, seleksi, orientasi dan penempatan serta pelatihan dan pengembangan. penelitian ini bertujuan untuk menguji pengaruh sasaran audit manajemen sumber daya manusia terhadap kinerja karyawan Hotel The Laguna A Luxury Collection Resort & SPA Nusa Dua Bali. Dalam penelitian ini yang menjadi sampel adalah seluruh karyawan yang memiliki jabatan seperti manajer, asisten manajer, supervisor yang sudah bekerja minimal satu tahun. Diproleh sebanyak 38 orang karyawan dengan metode purposive sampling. Metode pengumpulan data yang digunakan adalah kuesioner dan wawancara. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Penelitian ini menunjukkan hasil bahwa perencanaan tenaga kerja, rekrutmen dan seleksi berpengaruh terhadap kinerja karyawan sedangkan orientasi dan penempatan serta pelatihan dan pengembangan tidak berpengaruh terhadap kinerja karyawan.
PENGARUH KEMAMPUAN TEKNIK PEMAKAI SIA, PARTISIPASI MANAJEMEN, INSENTIF, FAKTOR DEMOGRAFI PADA KINERJA INDIVIDU Ni Made Utari Sintia Dewi; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 13 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

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Abstract

This study aimed to determine the impact of the ability of users of accounting information systems engineering, management participation, incentives and demographic factors on the performance of the individual. This research was conducted at the LPD in the city of Denpasar. Sampling technique used was simple random sampling, resulting in 67 samples can employees. Data were analyzed using multiple linear regression analysis. Data is collected using a questionnaire. The results show the ability of users of accounting information systems engineering, management participation, incentives, gender factor, factor experience positive and significant impact on the performance of the individual. While the age factor shows that the age old and young employees do not significantly affect the performance of the individual, and the high and low education has no effect on the performance of individual.
Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility Ni Kadek Widnyani Widyastari; Maria Mediatrix Ratna Sari
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.p07

Abstract

CSRD is an important component of the company’s operation, which voluntarily contribute to the environment. This study was aimed to test and provide empirical evidence of the effect of firm size, the board of independent commissioners , and foreign ownership on CSR disclosure. This research was conducted on property and real estate companies listed on Indonesia Stock Exchange during the period of research year 2013- 2016 and the sample were 96 purposive sampling. Data analysis technique used by multiple linier regression. Based on the results of the analysis was fund that firm size had a significant positive effect on CSR disclosure. The board of independent commissioners has no significant effect on CSR disclosure. Foreign ownership has a significant negative effect on CSR disclosure. The results of this study can be a consideration for investor to invest their shares. Keywords: CSR, firm size, foreign ownership, the board of independent commissioners
PENGARUH OPINI AUDIT DAN REPUTASI KAP PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI I Gusti Bagus Bayu Pratama Putra; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 14 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

In maintaining the reliability of a company's financial statements and auditor's independence, the companies are required to conduct an auditor rotation. The government has set obligations of auditor rotation with the issuance of the Decree of the Minister of Finance of the Republic of Indonesia No. 359 / KMK.06 / 2003 article 2 of "Jasa Akuntan Publik" (amendments to the Decree of the Minister of Finance No. 423 / KMK.06 / 2002). The regulation was later updated with the enactment of the Minister of Finance of the Republic of Indonesia Number 17 / PMK.01 / 2008 on "Jasa Akuntan Publik". Regulations on auditor rotation, will cause the companies to perform the auditor switching. In this study, the sample used are companies that listed on the Indonesian Stock Exchange from 2011 to 2013. Analysis data that used is Moderated Regression Analysis test (MRA). The results showed the influence of audit opinion on auditor switching but, the firm's reputation variable has no influence on the auditor switching, and moderation variable financial distress is not able to strengthen or weaken the effect of audit opinion and the firm’s reputation on the auditor switching.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, INVESTMENT OPPORTUNITY SET DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR I Gede Yoga Yudiana; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 15 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 is an empirical study to test the effect of managerial ownership variable, leverage, investment opportunity set, and profitability on the dividend policy as measured by dividend payout ratio of manufacturing companies listed in Indonesia Stock Exchange with the observation period 2011-2013. Determination samples using purposive sampling technique through certain criteria in order to obtain a sample of 126 companies of observation. The analysis technique used in this research is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a level of significance of 5%. It also made the classic assumption test including normality test, multicolinearity test, test and test heteroskedastisitas autokorelasi. The result analysis shows that managerial ownership has no effect on dividend policy, while leverage and investment opportunity set negative effect on dividend policy, as well as a positive effect on profitability dividend policy.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL PADA PENINGKATAN INDEKS PEMBANGUNAN MANUSIA Ida Ayu Candra Yunita Sari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 15 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

Regional autonomy and fiscal decentralization enacted to give local governments the authority to increase local revenue and allocative function in local development priorities. This study purpose to determine effect of PAD and Capital Expenditure on Improving Human Development Index/HDI (Study at Regency/City in Bali). This study was conducted in 9 Regency/cities in Bali. This study uses budget realizationreport from 2009-2013 and HDI data 2008-2013. This research has been qualified classical assumption and test feasibility of model, processed by regression analysis techniques.Based on hypothesis test showed PAD and Capital Expenditure positive and significant impact on Improvement of HDI. Positive and significant effect of this means increased revenues and capital expenditures, will be increase HDI also. This increase is due to the allocation of Local Revenue and Capital Expenditure has been utilized appropriately so that planned activities can be well.
Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak Ni Wayan Yantiari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p04

Abstract

This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of data analysis show that there is a significant positive relationship between tax aggressiveness and earnings management. This means that the higher the company performs tax aggressiveness, the higher the tendency of the company to do so with earnings management which reduces profits or in other words there are earnings management actions which reduce profits in companies that carry out tax aggressiveness. Keywords: Tax Aggressiveness; Earning Management; Effective Tax Rate; Discretionary Accrual.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP RETURN SAHAM FOOD AND BEVERAGES DI BURSA EFEK INDONESIA Putu Imba Nidianti
E-Jurnal Akuntansi Vol 5 No 1 (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 Faktor yang mempengaruhi return suatu investasi terdiri dari 2 faktor, yang pertama yaitu: faktor internal perusahaan dan faktor eksternal perusahaan. Dalam penelitian ini, faktor internal dan eksternal perusahaan yang digunakan adalah return on asset (ROA), debt to equity ratio (DER), inflation rate dan interest rate. Metode penentuan sampel dalam penelitian ini adalah purposive sampling. Alat analisis data yang digunakan uji asumsi klasik serta regresi linear berganda. Hipotesis diuji menggunakan uji t dan uji F. Hasil analisis diperoleh secara parsial return on asset (ROA) tidak berpengaruh signifikan terhadap return saham, debt to equity ratio (DER), interest rate, dan inflation rate terbukti berpengaruh signifikan terhadap return saham.  Secara serempak return on asset (ROA), debt to equity ratio (DER), inflation rate dan interest rate berpengaruh signifikan terhadap return saham pada perusahaan food and beverages di Bursa Efek Indonesia. Kata kunci : return saham, return on asset (ROA), debt to equity ratio (DER), inflation rate dan interest rate

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