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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
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PENGARUH KOMPETENSI, MOTIVASI, KOMITMEN ORGANISASI PADA KINERJA DEWAN KOMISARIS BPR SEKABUPATEN GIANYAR Ni Wayan Dian Purwanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 12 No 3 (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

The purpose of this study was to determine the effect on the performance of the Board of Commissioners Competence BPR All Gianyar regency, to determine the effect of motivation on the performance of the Board of Commissioners of BPR All Gianyar and to determine the influence of Organizational Commitment on the performance of the Board of Commissioners of BPR All Gianyar regency. The samples used in this study were 52 respondents using sampling methods are porpusive sampling method. Data collected through documentation and questionnaires. Technical analysis of the data used in this research is multiple linear regression. Based on the test results show that the Competence (X1), motivation (X2) and Organizational Commitment (X2) effect on the performance of the board of commissioners of rural banks Entire Gianyar.
Pengaruh Tingkat Perputaran Kas, LDR dan Efektivitas Badan Pengawas Terhadap Rentabilitas Ekonomis LPD Kota Denpasar Kadek Odika Meiva Budastra; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 22 No 2 (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.i02.p03

Abstract

LPD aims to assist villagers in the fertilization of capital to be developed in order to improve people's economic business. The efficiency of an LPD can be assessed from the profitability. This study aims to determine the effect of cash turnover rate, loan to deposit ratio, and the effectiveness of regulatory bodies on economic rentability at LPD in Depasar period 2014-2016. This study uses purposive sampling method. The data analysis technique used in this research is multiple linear regression with first classical assumption test ie normality test, autocorrelation test, multicolinieratias test, and heteroscedasticity test. The result of the conclusion of this research is that the variable of cash rotation has an insignificant effect on economic profitability, the variable of loan to deposit ratio has significant positive effect on economic profitability, and the effectiveness of regulator has a significant positive effect on economic rentability of LPD in Denpasar period 2014 -2016. Keywords: Cash turnover, ldr, effectiveness of the regulatory body, economic profitability
OPINI AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG I Gede Guna Wijaya; I Gede Supartha Wisadha
E-Jurnal Akuntansi Vol 14 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

Audit report lag measured by the span of the completion of the audit of annual financial statements from the date of closing company that is 31 December until the date indicated on the independent auditor's report. This study aims to determine the audit opinion as the moderating influence of firm size on the audit report lag. Population in this research are manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The samples used as much as 61 companies by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Statistical analyzes were used: (1) the classical assumption test, (2) test the hypothesis. Based on the analysis and hypothesis testing, it is concluded that (1) company size have negative influence on audit report lag, (2) Audit opinion have negative influence on audit report lag, (3) audit opinion able to moderate (strengthen) influence of company size on the audit report lag.
Pengaruh Kepemilikan Keluarga dan Ukuran Perusahaan pada Agresivitas Pajak dengan Corporate Governancer sebagai Variabel Pemoderasi Hadika Kresna Wirawan; I Made Sukartha
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.p23

Abstract

Penelitian ini bertujuan untuk memeroleh bukti empiris mengenai pengaruh variabel kepemilikan keluarga dan ukuran perusahaan pada agresivitas pajak serta pengaruh variabel corporate governance (CG) sebagai variabel pemoderasi dalam pengaruh kepemilikan keluarga dan ukuran perusahaan pada agresivitas pajak. Variabel kepemilikan keluarga diukur dengan hak kontrol, ukuran perusahaan diukur dengan logaritma natural total aset, agresivitas pajak diukur dengan discretionary accrual, dan CG dengan analisis faktor. Sampel ditentukan melalui metode non probability dengan teknik purposive sampling. Jumlah sampel dalam penelitian ini berjumlah 19 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2016. Uji yang digunakan Uji Analisis Regresi Berganda dan Moderate Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa kepemilikan perusahaan berpengaruh positif pada agresivitas pajak dan ukuran perusahaan tidak berpengaruh pada agresivitas pajak. Penelitian ini juga menunjukkan bahwa interaksi CG dengan variabel independen tidak signifikan sehingga tidak mampu memoderasi pengaruh kepemilikan keluarga dan ukuran perusahaan pada agresivitas pajak. Kata kunci: Kepemilikan keluarga, ukuran perusahaan, agresivitas pajak, corporate governance.
Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran KAP, dan Opini Auditor Pada Audit Delay Ni Luh Ketut Ayu Sathya Lestari; Made Yenni Latrini
E-Jurnal Akuntansi Vol 24 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.v24.i01.p16

Abstract

Audit Delay merupakan lamanya waktu yang diperlukan oleh auditor untuk menyelesaikan laporan audit, yang akan berdampak pada ketepatan publikasi informasi. Tujuan penelitian adalah untuk menguji dan memperoleh bukti empiris pengaruh fee audit, ukuran perusahaan klien, ukuran kantor akuntan publik, dan opini auditor pada audit delay. Penelitian ini dilakukan di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Jumlah sampel yang diambil sebanyak 63 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa ukuran perusahaan klien berpengaruh negatif pada audit delay. Kata kunci: Audit Delay, Fee Audit, Ukuran Perusahaan Klien, Ukuran Kantor Akuntan Publik, Opini Auditor
Pengaruh Prinsip-Prinsip Good Corporate Governance dan Pertumbuhan Aset pada Kinerja Keuangan Ni Made Aget Luwih; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 25 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.v25.i01.p13

Abstract

This study aims to determine the effect of the principles of good corporate governance on financial performance as measured by the return on assets of cooperatives in the District of South Denpasar. This study uses data collection methods with questionnaire and documentation techniques. The sample used was 60 samples from 20 observing cooperatives in the District of South Denpasar and each of the three cooperatives was taken. The sample determination method uses purposive sampling. The analysis technique used is multiple linear regression analysis with SPSS. Based on the results of testing the hypothesis shows, responsibility principle. negative effect on the cooperative's financial performance, while the principles of transparency, accountability, independence, fairness and asset growth have no significant effect on the cooperative's financial performance in the District of South Denpasar. Keywords: good corporate governance, asset growth, cooperatives, financial performance, return on assets.
PENGARUH EPS, DER, DAN PBV TERHADAP HARGA SAHAM Putu Dina Aristya Dewi, I G.N.A. Suaryana
E-Jurnal Akuntansi Vol 4 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 Penelitian ini menerapkan kriteria tertentu dalam menentukan sampel yang sering disebut dengan Purposive Sampling. Penelitian ini mendapatkan 15 perusahaan emiten yang bergerak di Food and Beverage teregister di BEI dengan tahun pengamatan pada 2009-2011. Regresi Linear berganda digunakan dalam penelitian ini untuk menjawab permasalahan pokok penelitian. Kesimpulan dari penelitian ini adalah pengaruh EPS, PBV terhadap harga saham adalah signifikan positif, sedangkan  pengaruh DER terhadap harga saham adalah signifikan negatif pada perusahaan Food and Beverage yang teregister di BEI dengan tahun pengamatan pada 2009-2011. Ketiga variabel independen yang digunakan pada penelitian ini EPS, DER, dan PBV bersama-sama berpengaruh signifikan bagi harga saham perusahaan di bidang  Food and Beverage yang terdaftar di BEI dengan periode pengamatan pada 2009-2011. Kata Kunci: EPS, DER, PBV dan Harga Saham
Examining the Impact of Core Self-Evaluations Personality Model and Leadership Styles on Auditor Performance Ni Putu Widya Pancawati; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p08

Abstract

The performance of auditors is a measure of their competence in completing the audit of a company's financial statements. This study aims to explore the influence of locus of control, emotional stability, self-esteem, self-efficacy, and leadership style on auditor performance, framed within attribution theory. The research was conducted at Public Accounting Firms (KAPs) in the province of Bali, as listed in the 2023 directory of the Indonesian Institute of Certified Public Accountants (IAPI). A total of 78 auditor samples were selected from KAPs in Bali using purposive sampling methods. The analytical technique employed was multiple linear regression analysis. The results indicate that locus of control, emotional stability, self-esteem, self-efficacy, and leadership style each have a positive and significant impact on auditor performance. This study contributes to the existing literature by affirming the significant roles these psychological and leadership factors play in enhancing auditor effectiveness, suggesting that fostering these traits could improve audit quality. Keywords: Locus of control, Emotional Stability, Self Esteem, Self Efficacy, Gaya Kepemimpinan, Kinerja Auditor
Tax Compliance Transformation: The Role of E-Tax System and Money Ethics Through Taxpayer Behavioral Intentions Risma Nurhapsari; Aftuqa Sholikatur Rohmania; Erlinda Sholihah
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p11

Abstract

This study examines the impact of attitudes toward the e-tax system, e-tax system adoption, and money ethics on tax compliance, with taxpayer behavioral intentions serving as a mediating variable. A mixed-method approach, integrating both qualitative and quantitative methodologies, was employed. Data were collected through semi-structured interviews and a survey of 200 culinary MSME respondents in Central Java. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that taxpayer behavioral intentions significantly and positively influence tax compliance. However, attitudes toward the e-tax system exhibit a significant negative effect. In contrast, e-tax system adoption positively and significantly impacts tax compliance, while money ethics, though negatively related, has an insignificant effect. Additionally, attitudes toward the e-tax system negatively affect taxpayer behavioral intentions, whereas e-tax system adoption has a significant positive impact. Money ethics again show a negative but statistically insignificant effect on behavioral intentions. Notably, taxpayer behavioral intentions mediate only the relationship between e-tax system adoption and tax compliance. This study provides valuable insights for tax authorities, emphasizing the need for policies that enhance MSME tax compliance by addressing behavioral barriers and optimizing the adoption of digital tax systems.
Pemanfaatan Awig-Awig dan Perarem dalam Pengelolaan Keuangan Desa Adat Ni Made Ambar Diantari; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 29 No 3 (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.v29.i03.p15

Abstract

The development of accounting isidely applied by social organizations in society. Accountability is seen as not only limited to accountability and guidance for the organization, but has other functions of interaction between the ethical, social, and accounting environment. Traditional villages in Bali carry out accounting functions based on awig-awig and perarem as agreed by all customary officers and customary manners. This research was conducted to find out how indigenous villages can carry out their accounting functions based on awig-awig and perarem. This study using the methods of observation, interviews, and documentation. To ensure the data presented are valid, this study uses triangulation techniques. The results indicate that the use of awig-awig and perarem in the management finances is carried out by the Adat Awan village commander based on understanding and knowledge of funding sources, mobilization and allocation of funds, and financial accountability based on Tri Hita Karana. Keywords : Customary Village; Accountability; Awig-Awig; Perarem.

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