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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
 274   275   276   277   278 
Earning Per Share, Dividend Per Share dan Harga Saham Perusahaan Batu Bara Ni Luh Mega Pratiwi; Ni Ketut Rasmini
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.p19

Abstract

This study aims to provide empirical evidence on the effect of earnings per share and dividend per share on stock prices. This research was conducted at coal issuers listed on the Indonesia Stock Exchange (IDX). A total of 36 samples were taken, using a non-probability sampling technique using a purposive sampling technique. Data was collected using non-participant observation. The analysis technique used is multiple linear analysis techniques. The results of the study stated that earnings per share and dividend per share had a positive effect on the share prices of coal issuers listed on the IDX for the 2018-2020 period. Keywords: Stock Price; Earning Per Share; Dividend Per Share; Coal Company
Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching Nyoman Ratna Candradewi; Gayatri Gayatri
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p02

Abstract

Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching. Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.
Free Cash Flow, Leverage, Ukuran Perusahaan, dan Manajemen Laba di Perusahaan LQ45 BEI Mariani Katjie Lenanti Bailaen; Paskah Ika Nugroho
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p07

Abstract

Profit information is generally used as an appraisal of management performance. Earnings information can be used as a target of earnings management. The aim of the research is to empirically test the influence of free cash flow, leverage and company size on earnings management. This research uses LQ45 companies on the 2018-2021 BEI. The technique for collecting data uses purposive sampling which produces 20 LQ45 companies. The analysis method uses multiple linear analysis. The research results show that earnings management is not significantly influenced by free cash flow, while earnings management is significantly positively influenced by leverage and company size. This research contributes to consideration of investor and company management decision making regarding earnings management. Keywords: Earnings Management; Free Cash Flow; Leverage; Firm Size
Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia Putu Kevin Yudhia; A.A.G.P. Widanaputra
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p01

Abstract

Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to determine the effect of Good Corporate Governance on banking financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples taken was 48 banking companies, with a purposive sampling method. The data analysis technique used is the classical assumption test and multiple linear regression test. The results of this study indicate that the board of commissioners has a negative and significant effect on financial performance. The results of this study indicate that managerial ownership has a positive and significant effect on financial performance. Keywords: Good Corporate Governance, Financial Performance, Return On Assets (ROA).
Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Komang Megi Megayani; Naniek Noviari
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p05

Abstract

The research aims determine the effect of e-SAMSAT, SAMSAT roving, and taxpayer satisfaction on motor vehicle taxpayer compliance. The theories used in this study are Theory of Planned Behavior and the Technology Acceptance Model theory. This research was conducted at the Joint Office of SAMSAT Karangasem with a total population of 205,849 taxpayers and sample size was calcula.ted using the Sl.ovin form.ula so that the sample size was 100 taxpayers. The method of determining the sample using accidental sampling is taking samples by chance. Data collect.ion was carr.ied out by distributing questio.nnaire, and the analy.sis technique used was multi.ple linear regress.ion analysis. Based on resul.ts of the analy.sis, it is concluded that the e-SAMSAT program, SAMSAT roving, and taxpayer satisfaction have a positive effect on motor vehicle taxpayers compliance at the Joint Office of SAMSAT Karangasem. Keywords: E-SAMSAT Program; SAMSAT Roving; Tax Payer’s Satisfaction; Taxpayer Compliance.
Faktor yang Mempengaruhi Pengungkapan Materialitas pada Laporan Keberlanjutan Ira Hutami Putri; Inten Meutia; Emylia Yuniarti
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p08

Abstract

The concept of materiality is now becoming increasingly important for the measurement and reporting of corporate sustainability performance because it can be used as a tool in disclosing material aspects so that sustainability reports are more relevant to stakeholders. This study aims to provide empirical evidence and analyze the effect of financial performance, leverage and firm size on disclosure of materiality in sustainability reports. The research population is a publicly listed company on the Indonesia Stock Exchange for the period 2018 to 2021. The sampling technique uses the purposive sampling method and the final sample is 47 companies. Analysis of the data used is Panel Data Regression. The results of the analysis show that financial performance, leverage and firm size have a positive effect on the disclosure of materiality in the sustainability report. Keywords: Sustainability Report; Financial Performance; Leverage; Firm Size.
KEMAMPUAN CAPITAL, ASSET, EARNINGS, DAN LIQUIDITY MEMENGARUHI PERTUMBUHAN LABA PADA LPD KABUPATEN BADUNG Ni Made Pradnya Paramithari; I Ketut Sujana
E-Jurnal Akuntansi Vol 17 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

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

Abstract

LPD earning growth reflects the improved financial performance LPD and high public confidence and satisfaction of the people. This study aims to test empirically the effect of CAR, KAP, PPAP, ROA, ROA, and LDR LACLR to profit growth. The population in this study were all LPD in the Badung regency period 2011-2013 with a simple random sampling method. Based on the method of determining the sample obtained a sample of 54 LPD, after processing, the data affected by outliers 5 LPD, so that the number of samples to 49 LPD. Data were analyzed using multiple linear regression analysis. The results showed that the CAR, PPAP, ROA, and LACLR positive effect on earning growth. KAP and LDR negative effect on earning growth. BOPO no effect on earning growth.
PENGARUH IDEALISME, RELATIVISME, DAN LOVE OF MONEY PADA PERSEPSI MAHASISWA AKUNTANSI TENTANG KRISIS ETIKA AKUNTAN Ni Kadek Sugiantari; A.A.G.P Widanaputra
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

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

Abstract

This study aims to determine students' perceptions of accounting related to the ethical crisis that occurred within the scope of accounting, especially in cases of code violations involving accountants. Furthermore, this study examines the effect of idealism, relativism, and the love of money against their assessment of the ethical crisis accountant. This research was conducted at the Faculty of Economics and Business, University of Udayana. This research method is probability sampling. Data collected through questionnaires. The sample was 188 students S1 Accounting Faculty of Economics and Business, University of Udayana who are already taking courses Auditing 1. The data analysis technique used is multiple linear regression were processed using SPSS 22. Results of hypothesis testing showed that the Idealism and Love of money give a negative effect on accounting student opinion on the ethical crisis accountant. Whereas relativism positive effect on students' perceptions of ethical crisis accountant.  
PENGARUH MOTIVASI PADA MINAT SARJANA AKUNTANSI UNIVERSITAS UDAYANA UNTUK MENGIKUTI PPAK A.A Ayu Dewi Vesperalis; Ketut Muliartha RM
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

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

Abstract

This study aimed to examine the effect of motivation on interest Udayana University undergraduate accounting for follow PPAk. This research was conducted at the Faculty of Economics and Business, University of Udayana in accounting undergraduate class of 2015. Sampling method is non probability sampling with purposive sampling technique. Data were collected using survey method with questionnaire technique. Respondents of this study were 167 people. Data analysis model used is multiple linear regression. Results of the analysis proved that social motivation variable does not affect the interests of Udayana University undergraduate accounting to follow the Accounting Profession. While variable career motivation, economic motivation and motivation of seeking an undergraduate accounting effect on the interests of Udayana University undergraduate accountingto follow the Accounting Profession Education (PPAk).
FAKTOR-FAKTOR YANG MEMENGARUHI PADA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI HOTEL BERBINTANG TIGA DI DENPASARPenelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi Serta Kinerja Individual Pa Richard Handoko; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i02.p09

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi Serta Kinerja Individual Pada Efektifitas Sistem Informasi Akuntansi Hotel Berbintang Tiga Di Denpasar. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan kualitas sistem informasi akuntansi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi, kecanggihan teknologi informasi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi dan kinerja individual berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan pada hotel berbintang tiga di Denpasar. Jumlah sampel yang digunakan 40 responeden, dengan metode non probability sampling purposive. Pengumpulan data dilakukan melalui wawancara dan kuesioner. Hasil penelitian ini menunjukkan bahwa (1) kualitas sistem informasi akuntansi berpengaruh positif pada efektifitas sistem informasi akuntansi yang menunjukkan bahwa semakin tinggi kualitas sistem informasi akuntansi maka akan semakin memengaruhi efektifitas sistem informasi akuntansi hotel berbintang tiga di Denpasar, (2) kecanggihan teknologi informasi berpengaruh positif pada efektifitas sistem informasi akuntansi yang menunjukkan bahwa semakin baik kecanggihan sistem informasi akuntansi maka akan semakin memengaruhi efektifitas sistem informasi akuntansi hotel berbintang tiga di Denpasar, (3) kinerja individual berpengaruh positif pada efektifitas sistem informasi akuntansi yang menunjukkan bahwa semakin baik sistem maka meningkatkan kinerja dan memengaruhi efektifitas sistem informasi efektifitas sistem informasi.

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