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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 RASIO LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Ni Luh Made Ayu Widhiari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 11 No 2 (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

Financial distress is a phase of decline in financial condition that occurred before the onset of bankruptcy. This study aims to examine the effect of liquidity, leverage, operating capacity, and sales growth of financial distress. This research was conducted at the companies listed on the Stock Exchange in 2010-2013. The samples used were as many as 152 observations selected using purposive sampling method. Data collection was done by using the documentation obtained from BEI website and ICMD. The analysis technique used is logistic regression. The results of the analysis of this study indicate that the liquidity, the operating capacity, and sales growth ratios are able to affects the financial distress of manufacturing company with negative direction. While the leverage ratio are not able to influence the probability of financial distress.
E-Filing, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi Ni Luh Putu Rika Yuniasih; I Ketut Jati
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p04

Abstract

One of the effective methods and has great potential in increasing taxpayer compliance is tax reform. The purpose of this study was to determine the effect of the implementation of e-filing, the quality of tax services, and tax sanctions on the level of compliance of individual taxpayers. The population of this study is an individual taxpayer registered at the Tax Service Office (KPP) Pratama Denpasar Timur, amounting to 108,902 people. The sampling technique used is incidental sampling which takes 100 samples. Data was collected through the distribution of questionnaires. The analytical method used is Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study indicate that the higher the level of use in the application of e-filing, the higher the level of quality of tax services, and the more firm and fair in the application of tax sanctions, the higher the level of compliance of individual taxpayers. Keywords : E-Filing; Service quality; Tax Sanctions; Individual Taxpayer Compliance.
Analisis Kinerja Keuangan Perusahaan BUMN Sebelum dan Sesudah Privatisasi Halimatus Syadiah; Ely Siswanto
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p10

Abstract

Privatization is one of the steps taken by State-Owned Enterprises (BUMN) in an effort to be able to compete and participate in capital market competition. The purpose of this study is to test whether there are differences in the financial performance of state-owned companies before and after privatization. The purposive sampling method was used in taking samples from BUMN that did privatization and had complete annual financial reports for a period of 3 years before and 3 years after privatization. Data analysis was carried out by analyzing descriptive statistics and inferential analysis which were tested by normality test and then hypothesis testing using STATAMP.15. The test results found that the Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover Ratio (TATO), Return on Equity (ROE) and Earning Per Share (EPS) had significant differences before and after privatization. Meanwhile Sales Growth (SG) did not find any difference before and after privatization. Keywords: BUMN; Privatization; Financial Performance; IPO.
PENGARUH PARTISIPASI ANGGARAN DAN ASIMETRI INFORMASI PADA SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Dody Cipta Saputra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 19 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

The purpose of this study to determine how the influence of budget participation and asymmetry of information on budgetary slack and how committed the organization can affect the relationship of budget participation and information asymmetries in the three to five-star hotel in the city of Denpasar. This study was performed on 18 three to five star hotels in Denpasar by using the technique of questionnaires as the data collection method. Total population used a total of 106 managers by using purposive sampling method of sampling. The analysis technique used is multiple linear regression and moderated regression analysis (MRA). Based on the results of research conducted known that budgetary participation and information asymmetry positive influence on budgetary slack. Organizational commitment can not moderate positive relationship of budget participation on budgetary slack, but the commitment the organization could weaken the positive relationship asymmetry of information to the budgetary slack.
PENGARUH AUDIT TENURE PADA ASIMETRI INFORMASI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI Nanda Noor Gustiriani Dachlan; Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 20 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

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Abstract

This study amis to determine the effect of audit tenure on the asymmetry of information, and the competence of the audit committee can ifluence the relationships audit tenure on information asymmetry. Manufacturing companies listed in Indonesia Stock Exchange in periode 2012-2014 have been selected as the population in this study. Selection sampel in this study using a non-probality sampling and purposive sampling with staples obtained at least 138 companies. Regression analysis techniques moderation is an analytical technique in this study. The analysis shows that the audit tenure negative effect on information asymmetry means that the longer the tenure, the asymmetry of information audit the financial statements in manufacturing companies decreased or likely to be small. Competence audit committee does not effect the relationships between audit tenure on information asymmetry. This may occur because of the existence of an audit Committee financial or accounting expertise cannot be used optimally.
Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance Ni Putu Winda Ayuningtyas; I Ketut Sujana
E-Jurnal Akuntansi Vol 25 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.v25.i03.p10

Abstract

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability
Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit Ni Ketut Ayu Mirah Pusparani; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p14

Abstract

Public accountants are professionally accountable to the public for the quality of their audit reports. In carrying out its duties an auditor must have the skills and experience by considering quality and quantity. The purpose of conducting research on the relationship of competence and independence in audit quality is to obtain empirical evidence of the relationship between the two. The population in this study was 82 auditors. The saturated sample technique is a technique used to determine the sample and 52 auditors who are part of the 13 KAPs registered at IAPI and made respondents in this study. Multiple linear regression analysis was chosen to analyze the data. The results prove that good auditor competence and good independence will improve the quality of audit reports produced by an auditor. Keywords: Competency; Independence; Audit Quality.
Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran pada Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Pemoderasi Ni Nyoman Putri Widiari; Luh Gede Krisna Dewi
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.p09

Abstract

The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participation and budgetary emphasis on budgetary slack. This research was conducted in 30 OPD Klungkung Regency. The number of samples taken was 90 people. The number of respondents analyzed was 68 people using the purposive sampling method. Data collection was carried out using a questionnaire. The data analysis technique used is the absolute difference test. Based on the results of the analysis show that organizational commitment weakens the positive influence of budgetary participation on budgetary slack and organizational commitment weakens the negative influence of budgetary emphasis on budgetary slack. Keywords: Budgeting Participation; Budget Emphasis; Organizational Commitment; Budgetary Slack.
Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN Yuliana Pertiwi Yuwono; Maria Assumpta Evi Marlina
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.p15

Abstract

This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management. Population in this study is non-Islamic commercial banking companies listed on SGX, MYX, SET, PSE and IDX. The sampling technique used purposive sampling. The total sample in the study was 66 non-Islamic commercial banking companies. The data analysis method used is multiple linear regression. The research results proved that Financial targets and change of auditors had a positive effect on Financial statement fraud while external pressure had a negative effect on Financial statement fraud. Financial stability and ineffective monitoring had no effect on Financial statement fraud. This research can be used as a reference by investors, the public, government and users of other financial statement information in order to detect Financial statement fraud through the fraud triangle theory. Keywords: Financial statement fraud; Earnings Management; Fraud Triangle.
Pendidikan dan Pelatihan Memoderasi Pengaruh Kemampuan Teknik Personal dan IT Sophistication pada Kinerja SIA I Gusti Agung Pradnya Utami; Ni Luh Sari Widhiyani
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.p15

Abstract

Implementation of AIS is indispensable for organizations as a means to support operational and administrative activities. This research aims to prove empirically the effect of ability personal techniques and IT sophistication with education and training as moderating variables on AIS performance. The population of this research is employees who use AIS at Dinas Perindustrian dan Perdagangan Provinsi Bali. The research sample was determined based on a non-probability sampling method with a saturated sample technique in order to obtain 84 civil servants who used AIS at Dinas Perindustrian dan Perdagangan Provinsi Bali. Data collection is done through questionnaire and interview. The analysis technique in this research is Moderated Regression Analysis (MRA). The result of analysis shows that education and training strengthen the effect of ability personal techniques and IT sophistication on AIS performance. Keywords: Ability Personal Techniques; IT Sophistication; Education and Training; AIS Performance.

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