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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
 277   278   279   280   281 
Pengaruh Ukuran Perusahaan, Nilai Saham, Financial Leverage, Profitabilitas Pada Tindakan Perataan Laba di Sektor Manufaktur A. A. Istri Rani Pradnyandari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p06

Abstract

This study aims to examine the effect of company size, stock value, financial leverage, and profitability on income smoothing policies in the manufacturing sector in the Indonesia Stock Exchange for the 2014-2016 period. The number of samples, using the purposive sampling method is as many as 40 companies from 147 companies. The data analysis technique is logistic analysis with the results of company size having a positive effect on income smoothing in the manufacturing sector. The value of shares has a negative effect on income smoothing in the manufacturing sector. Financial leverage has a positive effect on income smoothing in the manufacturing sector. Profitability has a positive effect on income smoothing in the manufacturing sector. Sectoral manufacturing companies are expected to pay attention to the size of the company, so the company chooses to do income smoothing. Keywords: Company size, stock value, financial leverage, profitability, income smoothing policy
PENGARUH KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Putu Riska Amanda Dewi; I.G.A.M Asri Dwija putri
E-Jurnal Akuntansi Vol 21 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

Abstract

The size of a Dividend Payout Ratio will affect  investment decisions of shareholder, on the other hand affect company's financial condition. Study aims to determine effect of dividend policy on Corporate Value with the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as moderating the Company listed on  Indonesia Stock Exchange (IDX) period 2012-2015. This study took data on IDX with a secondary data collection methods. The number of samples analyzed were 36 observations, and use data retrieval methods of research with purposive sampling technique. Data have been valid and reliable, meet test that is classic assumption test and analysis techniques MRA using SPSS.Results of study provide evidence: 1) dividend policy doesn’t affect value of company. 2) CSR moderating influence on the value of company's dividend policy, 3) GCG doesn’t moderate influence on the value of company's dividend policy.
The Influence of Acceptance Technology Model (TAM) in the use of software by Auditors that implicate in performance I Gusti Bagus Darmaningtyas; Ketut Alit Suardana
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.p27

Abstract

Makalah ini bertujuan untuk menganalisis pengaruh technology acceptance model (TAM) dalam penggunaan software oleh auditor dan implikasinya pada kinerja auditor (Studi Pada Kantor Akuntan Publik di Provinsi Bali). Penelitian ini dilakukan di seluruh kantor Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang terdapat pada Wilayah Bali tahun 2017 dengan menjadikan auditor sebanyak 73 orang sebagai sampel dengan metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan 60 responden yang kembali dan 13 digugurkan melalui teknik path analisis. Hasil analisis membuktikan bahwa persepsi kemanfaatan (perceived usefulness) dan persepsi kemudahan (perceived ease of use) berpengaruh positif signifikan pada kinerja auditor. Persepsi kemanfaatan (perceived usefulness) dan persepsi kemudahan (perceived ease of use) berpengaruh positif signifikan pada behavioral intention to use auditor. Behavioral intention to use mampu memediasi pengaruh positif kemanfaatan (perceived usefulness) dan persepsi kemudahan (perceived ease of use) pada kinerja auditor di Kantor Akuntan Publik Di Bali.
Partisipasi Penyusunan Anggaran Pada Budgetary Slack dengan Komitmen Organisasi, Opportunistic Behavior, dan Ketidakpastian Lingkungan Sebagai Variabel Moderasi Putu Ryan Sutha Negara; I Gde Ary Wirajaya
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.p26

Abstract

Public sector budgeting is an accountability instrument for public funds management and the implementation of programs financed by public money for the welfare of the people. The enactment of regional autonomy has led to changes in local financial management into a performance-based budget model through participation in budgeting. This study aims to examine empirical evidence of organizational commitment, opportunistic behavior and environmental uncertainty as moderating variables influence of budget participation on budgetary slack. This research was conducted at Organization of Jembrana District. The number of samples were 143 people using non probability sampling technique with purposive sampling approach. Methods of data collection conducted by survey method using a questionnaire. Data analysis technique used is test of Moderating Regression Analysis (MRA). Based on this research’s result, it’s known that organizational commitment variable and environmental uncertainty have an effect on budgetary slack, while opportunistic behavior has no effect on budgetary slack. Keywords: budgeting participation, budgetary slack, organizational commitment, opportunistic behavior, environmental uncertainty
Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP Ni Putu Yunita Sari; I Ketut Jati
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p12

Abstract

This study aims to determine the system of modern tax administration, knowledge, and service quality. Tax facilitator at the East Denpasar Primary Tax Office. The population in this study were all taxpayers registered at the Pratama East Tax Office. The number of samples used in this study were 100 respondents from 76,543 people who were still working at the East Denpasar Pratama Tax Office in 2017. The sample size was calculated based on the formula with incidental sampling technique. Data collection in this study was conducted by questionnaire method. Data analysis techniques that are multiple linear regression analysis. The results of the study show that the modern tax administration system, knowledge, and quality of taxpecting services are positive for the individual taxpayer tax rate. Keywords: modern taxation, knowledge, fiscus service, compliance
Peran Moral Reasoning dan Skeptisisme Profesional Memoderasi Role Stress Terhadap Perilaku Disfungsional Internal Auditor Christina Ayu Maha Dewi; Anak Agung Ngurah Bagus Dwirandra
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.p06

Abstract

Dysfunctional behavior of the auditor should be avoided to produce quality audit findings based on the fairness of a financial statement. The purpose of this study is to analyze the role of moral reasoning and professional skepticism moderating role stress on dysfunctional behavior of auditors. This research was conducted in all branch offices of PT Bank BRI Bali-Nusra Area as many as 29 offices by making the auditor as many as 107 people as sample with saturated sample method in test through regression analysis moderation technique (MRA). Based on the results of the analysis, role stress variables have a role in increasing dysfunctional behavior of auditors. Moral reasoning has a role in increasing dysfunctional behavior of auditors. Professional skepticism has a role in increasing dysfunctional behavior of auditors. Moral reasoning and Professional skepticism can strengthen the influence of role stress in increasing dysfunctional behavior of auditors. Keywords: role stress, moral reasoning, professional skepticism, auditor dysfunctional behavior
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Pemilik pada Kinerja UMKM di Kabupaten Gianyar Ni Luh Laras Witrisanti Bayu; I Made Sukartha
E-Jurnal Akuntansi Vol 26 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.v26.i03.p22

Abstract

The performance of Micro, Small and Medium Enterprises needs to be investigated because the export value of MSME is considered to continue to increase by touching 19.9 MSME is 61.41%, while in employment of MSME dominates 97% of the total national workforce. This study aims to determine the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence of the owner on the performance of Micro, Small and Medium Enterprises. The object of the research is the performance of MSME in Gianyar Regency. The sampling technique used in this study is Probably sampling used by using a simple random technique. There are 100 MSME as a sample with 71 statements. Based on the results of the research analysis, Intellectual Intelligence has a positive effect on MSME Performance, Emotional Intelligence has a positive effect on MSME Performance, and Spiritual Intelligence has a positive effect on MSME Performance. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence
Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016 Cokorda Istri Eka Pratiwi; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 24 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.v24.i03.p12

Abstract

Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay. Keywords: audit delay, tenure audit, complexity operation
PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN KESULITAN KEUANGAN PADA KETEPATAN WAKTU PELAPORAN KEUANGAN Ni Nyoman Anggar Seni; I Made Mertha
E-Jurnal Akuntansi Vol 10 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

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

Abstract

This study aims to know the effect of earnings manipulation, quality auditors, and financial distress on the timeliness of financial reporting manufacturing companies located in Indonesia Stock Exchange 2010-2012. The number of companies studied were 37 company for 3 years, so the number of samples were 111 companies. The sample selected based on specific criteria. Using a binary logistic analysis. Results of analysis showed that earnings manipulation , quality auditors, and liquidity as a proxy for financial distress affect the timeliness of financial reporting manufacturing company. However, leverage as a proxy for financial distress had no affect on the timeliness of financial reporting manufacturing company.
Reaksi Pasar Modal Terhadap Pengumuman Right Issue pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Pita Qurnia Amir; I. G. N. Agung Suaryana
E-Jurnal Akuntansi Vol 28 No 1 (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.v28.i01.p07

Abstract

This research aims to determine whether there is a market reaction to the announcement of the rights issue. This research was conducted on the Indonesia Stock Exchange (IDX) in publicly listed companies that conducted rights issues during the period 2011-2017 with a population of 143 companies. The sample selection uses non-participant observation method with purposive sampling technique, obtained a sample of 103 companies. The analysis technique used is to test one sample t-test on the cumulative abnormal return. Based on the results of the analysis conducted, it was found that there is no market reaction to the announcement of the rights issue, which means the announcement of the rights issue does not have information content so it does not affect the investor's preference in making decisions. Keywords: Right issue, abnormal return, market reaction.

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