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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
 273   274   275   276   277 
Analisis Komparasi Kinerja Keuangan Perusahaan Food and Beverage di BEI Sebelum dan Selama Pandemi Covid-19 Ni Made Fridariani; I Made Dana
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p17

Abstract

Financial performance has an important role in a company. Financial performance is an indicator to find out whether the company will continue to run well or not in the future. The research aims to analyze differences in the financial performance of food and beverage companies before and during the Covid-19 pandemic on the Indonesia Stock Exchange for the 2018-2021 period. The sample was determined using the census sampling method. The number of samples used was 26 companies. The analysis technique used is the Wilcoxon Signed Rank Test. The research results showed that there were no differences in the liquidity ratio, solvency ratio, profitability ratio and market valuation ratio in financial performance before and during the Covid-19 pandemic, while in the activity ratio there was a difference in financial performance before and during the Covid-19 pandemic. Keywords: Covid-19 Pandemic; Financial Performance; Financial Ratios
Ukuran Perusahaan, Intensitas Modal, Financial Distress, dan Penghindaran Pajak Anak Agung Ayu Nopi Gayatri; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p17

Abstract

The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research.This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. Thesample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market. Keywords:Audit Report Lag; Liquidity; Audit Committee; Leverage; Company Size
Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi Ni Made Artini; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p10

Abstract

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance. Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.
Struktur Modal, Leverage, CSR Disclosure, Nilai Perusahaan, dan Perusahaan Sub Sektor Farmasi Sintya Pradnyawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p17

Abstract

Firm value is the investor's perception of the company's level of success to be able to provide maximum shareholder prosperity by increasing the company's share price. Purpose of this study was to obtain empirical evidence regarding the effect of capital structure, leverage, and corporate social responsibility disclosure on firm value. This study took samples from the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling technique used was purposive sampling, 10 companies were obtained with 30 observations. Analyzed using multiple linear regression analysis. Based on the results, capital structure, leverage, and corporate social responsibility disclosure have a positive effect on firm value. This shows that the level of capital structure, leverage and corporate social responsibility disclosure can increase firm value. Keywords: Capital Structure; Leverage; Corporate Social Responsibility Disclosure; Firm Value.
Pengukuran Keberhasilan Penggunaan Internet Banking di Bank Rakyat Indonesia Kota Denpasar A.A. Putri Pintari Dewi; Made Gede Wirakusuma; Gayatri Gayatri
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p02

Abstract

This study assesses the success of using internet banking using the DeLone & McLean (D&M) model with the aim of measuring the success of using internet banking technology. The research was conducted at Bank Rakyat Indonesia (BRI) Denpasar City with 150 internet banking users as respondents who were selected through accidental sampling technique. The test results show that the quality of information, the quality of information systems, the quality of service has a positive effect on the interest in using internet banking and the interest in using it has a positive effect on the net benefit. The implications of this study include two things, namely theoretical implications and practical implications, on the theoretical implications of information quality, information system quality, service quality and user interest have an effect on the net benefit or net benefits of using internet banking. The practical implication is that the high interest in using internet banking can create net benefits for customers of PT Bank Rakyat Indonesia Denpasar City. Keywords: D&M models; Successful Use of the System; Internet Banking.
Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model Ardi Galung Pradana; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p04

Abstract

A Management Information System (MIS) provides managers with essential tools and information to facilitate informed decision-making. This study evaluates the implementation of the Audit Management Information System (SIMAUDI) at the Directorate General of Customs and Excise (DGCE) using the DeLone and McLean Information System Success Model (ISSM). The research focuses on SIMAUDI users at the DGCE, including auditors, structural officials, and staff, with respondents selected through purposive sampling fromboth the DGCE Headquarters and Regional Offices. A mixed-methods approach was employed, combining quantitative and qualitative methodologies. Data collection involved surveys, interviews, and document analysis to capture a comprehensive understanding of the system's effectiveness. The findings reveal that system quality enhances accessibility and reliability, though challenges with outdated data persist. Information quality supports audit monitoring but requires improvement to ensure timeliness. Service quality expedites technical responses, although training opportunities remain limited. While system usage facilitates administrative tasks, its adoption is still constrained. User satisfaction is influenced by perceived efficiency, and the system's overall impact contributes to productivity but has yet to significantly reduce the manual workload. In conclusion, SIMAUDI demonstrates considerable potential to improve accountability and transparency in the audit process. However, regular evaluation and continuous improvements are essential to optimize its performance and fully realize its benefits.
Evaluation of Financial Reporting in Non Profit Organization Under ISAK 335 Case study on Simalungun Protestant Christian Church (GKPS) Hansns Felix Purba; Nureni Wijayati
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study aims to evaluate the financial reporting practices of the Simalungun Protestant Christian Church (GKPS). Employing a single-case study design, the research focuses on a single unit of analysis to provide an in-depth understanding of the church's financial reporting. A qualitative descriptive approach was adopted to comprehend the processes and events occurring in the field, involving interviews with the synod's financial bureau staff and a documentary study of the past year's financial reports. The research also assesses the conformity of the GKPS synod's financial reporting with ISAK 335, the accounting standard for non-profit entities. Findings indicate that the GKPS Synod has not yet implemented ISAK 335 as its accounting standard and has not prepared and published a complete set of financial statements according to ISAK 335. Keywords: Financial Reporting; Non Profit Organizations; ISAK 335; Church Management
KOMPARASI KINERJA KEUANGAN BANK PERKREDITAN RAKYAT BERBASIS BEHAVIOURAL BENCHMARKING DAN PENGARUHNYA PADA PAJAK PENGHASILAN David Chandra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 18 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

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

Abstract

This study aims to determine whether the determination of the ratio of Behavioural Model Benchmarking by DGT for BPR sector in Badung are in accordance with the real conditions and to determine BPR financial performance effect to corporate income tax payments. The object of this study is BPRs operating in Badung regency with 36 samples for a 3 year period, namely 2011-2013, using purposive sampling techniques method. Data collected through secondary data. Analysis technique using the analysis of two different test sample average independent and simple linear regression analysis. The result of analysis of different test is a value Operating Profit Margin, pretax profit margin and net profit margin is greater than the ratio BPR Benchmark DJP, except the Corporate Tax rate to Turn Over Ratio value. The results of simple linear regression analysis is a positive influence on the financial performance of the corporate income tax payments.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA Anak Agung Mas Ratih Astari; I Ketut Suryanawa
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

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Abstract

This study aims to analyze factors that influence earnings management. This research was conducted at Indonesian Stock Exchange. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2012-2015. The method of determining the sample of this research is purposive sampling method in accordance with predetermined criteria and obtained a sample of 51 companies with a 4-year observation period so that the number of samples 204. The analysis technique used is multiple linear regression. Based on the results of the study showed that managerial ownership and institutional ownership has a significant negative effect on earnings management, this means increasing managerial ownership and institutional ownership then the decrease actions earnings management, firm size, leverage, profitability and sales growth positive and significant impact on the earnings management, this means that the higher the firm's size, leverage, profitability and sales growth then increasing earnings management action.
Pengaruh Nilai Tukar terhadap Return Saham dengan Profitabilitas sebagai Variabel Intervening Made Dewi Gita Puspita Lestari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p17

Abstract

The research aims to examine the effect of exchange rates on stock returns through profitability. The study was conducted on mining companies listed on the Stock Exchange which numbered 49 companies. Samples were determined by a purposive sampling method totaling 7 companies that were studied for 3 years of observation using quarterly reports, so there are 84 observation datas. Data collection methods and data analysis techniques used are non-participant observation methods and path analysis. The results showed that the exchange rate had a significant negative effect on stock returns and profitability. Profitability has a significant positive effect on stock returns, and exchange rates have indirect influence on stock returns through profitability. Keywords: Stock Returns; Exchange Rates; Profitability.

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