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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
 26   27   28   29   30 
Pengaruh Cash Holding, Profitabilitas, dan Ukuran Perusahaan Terhadap Perusahaan Properti Di BEI I.G.A. Kt. Ratna Sri Mara Eni; I.G.N Agung Suaryana
E-Jurnal Akuntansi Vol 23 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.v23.i03.p03

Abstract

Penelitian tentang perataan laba dan faktor-faktor yang mempengaruhinya merupakan hal yang sangat penting dalam usaha untuk menghindari asimetri informasi yang ada dalam laporan keuangan yang menjadi media bagi investor maupun prinsipal untuk menilai kinerja manajemen suatu perusahaan. Penelitian ini bertujuan untuk memberi bukti empiris pengaruh cash holding, profitabilitas dan ukuran perusahaan terhadap praktik perataan laba. Penelitian ini menggunakan data pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah pengamatan dalam penelitian ini sebanyak 105 sampel penelitian. Teknis analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis ditemukan bahwa cash holding dan ukuran perusahaan tidak berpengaruh terhadap perataan laba. Sedangkan profitabilitas berpengaruh positif pada perataan laba. Kata kunci: perataan laba, cash holding, profitabilitas, ukuran perusahaan.
Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance Ni Luh Putu Purna Yogiswari; I Dewa Nyoman Badera
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.p15

Abstract

Board composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of outside directors on firm value. This research was conducted in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, those of from 2015-2017. The method of determining the sample uses a purposive sampling. The sample of this study amounted to 39 companies with a total of 117 samples. Based on the results of the analysis, it can be concluded that gender diversity and the proportion of outside directors have no effect on firm value while there is a positive effect between nationality diversity and educational background on firm value. Keywords: Board diversity, corporate governance, and firm value.
Penerapan Model UTAUT dalam Menjelaskan Faktor Minat dan Penggunaan Sistem Informasi Manajemen Daerah Gde Sandita Nugraha; Ketut Yadnyana
E-Jurnal Akuntansi Vol 24 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.v24.i02.p06

Abstract

The success of an accounting information system in managing regional finances in government agencies is very important to note. Success or failure of the system used can affect the performance of employees in these agencies. The purpose of this research is to examine the interest of using and utilizing SIMDA with UTAUT model. The results of the analysis found that there was an influence between the variables of performance expectation on the interest of the user, the business expectation on the utilization interest, the social factor on the utilization interest, the conditions that facilitate the usage, training on the usge, the interest of utilization on the use. To cultivate the interest and usage of SIMDA it is very important to conduct a training program for all employees in Gianyar District Secretariat in order to assist in input process at SIMDA can be faster Keywords: performance expectations, business expectations, social factors, facilitating conditions, training, interest in utilization, and use
PENGARUH PRIVATISASI, KOMPENSASI MANAJEMEN EKSEKUTIF, DAN UKURAN PERUSAHAAN PADA KINERJA KEUANGAN Komang Agung Surya Parimana; I Gede Suparta Wisadha
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

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Abstract

The company's performance is something that is produced by a company in a given period. The results of the performance should be measured and illustrate the empirical condition of the company. Stufiyed aimed determined  there is a significant relationships between privatizations, executives managemenst compensation, and firms size on financial performances. This is researches a conducted’s at the state-owned companyises listeding in Indonesia Stock Exchange. The sample used  13, and use the regresiones multiplle linear analysis. The test results showed that the privatization and executive management compensation significant and positive impact on financial performance, while the size of the company does not have a significant effect on the financial performance.
Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology Komang Desi Adi Pratiwi; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 27 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.v27.i03.p11

Abstract

This study aims to determine and analyze the performance of cooperativ that has implemented financial technology, KSP TEB Artha Mulia, by using balanced scorecard. The sample is determined by the probability sampling for customers and non-probability sampling for employees. The results of the study show that the performance from financial perspective seen from the liquidity ratio and the capital adequacy ratio has reached the ideal standards and the profitability ratio has not reached the ideal standards. The performance of the customer perspective and the internal business process perspective show good results. The performance of learning and growth perspectives seen from the level of employee satisfaction and the level of employee productivity is good, but the employee retention rate shows results that have not been classified as good. This research is expected to be used as a reference for cooperatives to plan the right strategy in the future.Keywords: Performance; balanced scorecard; financial technology
Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi Gusti Ngurah Made Dwiphayana; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 28 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.v28.i03.p21

Abstract

This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.
Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak Ni Ketut Lely Aryani Merkusiwati; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 29 No 2 (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.i02.p26

Abstract

Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance. Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.
PERBANDINGAN KINERJA KSU KUTA MIMBA DAN PUSKUD BALI DWIPA MENGGUNAKAN BALANCED SCORECARD Irene Indah Visitra
E-Jurnal Akuntansi Vol 3 No 2 (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 merupakan penelitian komparatif yang bertujuan untuk mengetahui perbedaan rata-rata kinerja KSU Kuta Mimba dan PUSKUD Bali Dwipa  berdasarkan empat perspektif Balanced Scorecard. Penelitian ini menggunakan laporan keuangan KSU Kuta Mimba dan PUSKUD Bali Dwipa tahun 2009, 2010, dan 2011 untuk menilai kinerja perspektif keuangan, sementara untuk perspektif lainnya menggunakan jawaban kuesioner dari responden. Sampel tingkat kepuasan pengguna jasa dan karyawan pada KSU Kuta Mimba sebanyak 97 sampel (dengan accidental sampling) dan 75 orang, sementara pada PUSKUD Bali Dwipa sebanyak 83 KUD (anggota) dan 69 orang. Uji hipotesis yang digunakan pada perspektif keuangan adalah uji beda t berpasangan (paired sample t-test), sementara perspektif lainnya menggunakan uji Willcoxon dan uji Mann-Whitney U. Hasil pengujian hipotesis menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada rata-rata kinerja perspektif pengguna jasa, tetapi terdapat perbedaan yang signifikan pada rata-rata kinerja perspektif keuangan, perspektif proses internal, serta perspektif pembelajaran dan pertumbuhan. Pada perspektif keuangan, kinerja KSU Kuta Mimba lebih unggul dibandingkan PUSKUD Bali Dwipa, sementara pada perspektif proses internal serta perspektif pembelajaran dan pertumbuhan, kinerja PUSKUD Bali Dwipa lebih unggul dibandingkan KSU Kuta Mimba. Kata Kunci : balanced scorecard, kinerja, koperasi, pusat KUD
Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor Ida Bagus Alit Surya Dharma; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p01

Abstract

This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.
PENGARUH AUDITOR SWITCHING DAN FINANCIAL DISTRESS PADA OPINI AUDIT GOING CONCERN Ni Luh Ayu Setiadamayanthi; Md. Gd. Wirakusuma
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

This study was conducted to determine the effect of switching auditors and financial distress in going concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange in 2014. The sampling method used is purposive sampling method. The number of samples used in this study is 44 companies. Data collection methods used in this study is a non-participant observation method. The data analysis technique used to solve the problem is the logistic regression analysis. Based on the results of analysis known that the tendency of switching auditor has no effect on the going concern audit opinion, as well as the likelihood of financial distress do not affect the going concern audit opinion.

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