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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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Modal Intelektual, Manajemen Pengetahuan dan Kinerja UMKM serta Kecepatan dan Kualitas Inovasi sebagai Variabel Mediasi Retno Cahyaningati; Fauzan Muttaqien; Riza Bahtiar Sulistyan; Ratna Wijayanti Daniar Paramita; Selvia Roos Ana
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p20

Abstract

The study explores the relationship between intellectual capital, knowledge management on firm performance and the role of speed and quality of innovation as mediating variables. Data was collected from MSME actors through a structured questionnaire. The sample used as many as 275 MSME actors in Lumajang Regency and analyzed using Smart PLS 3. The results of the study prove that intellectual capital and knowledge management significantly affect innovation, both the speed of innovation and the quality of innovation. Intellectual capital cannot directly affect the company's performance, but knowledge management can directly affect the company's performance. Overall, the role of speed and quality of innovation mediates the relationship between intellectual capital and knowledge management on firm performance. Keywords: Intellectual Capital; Knowledge Management; Innovation; MSME Performance.
PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP MANAJEMEN LABA DI INDONESIA Ida Bagus Wira Sanjaya; I Gusti Ketut Agung Ulupui
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

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Abstract

The purpose of this study was to determine the difference between the earnings management practices before and after adopting IFRS on the type of manufacturing companies, and to determine the difference between the earnings management of manufacturing companies classified as large and small. The data used in this research is secondary data obtained from the annual reports of the companies listed at Indonesia Stock Exchange in 2010-2013 which is accessed directly via the website www.idx.co.id. The population is manufacturing companies listed in Indonesia Stock Exchange in 2010-2013. The sample selection using purposive sampling method and obtained a sample of 62 companies. This research is a comparative research were performed by using test Willcoxon. From the test results showed that there are differences in earnings management practices significantly between before and after adopting IFRS as well as the difference between the earnings management manufacturing companies classified as large and small.
PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI DAN KOMITMEN PROFESIONAL PADA KUALITAS AUDIT Putu Ratih Natawirani; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 18 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

This study aimed to get empirical evidence about the effect of task complexity on audit quality, independence effect on audit quality and influence of professional commitment to audit quality. This research was conducted in the Public Accounting Firm (KAP) of Bali which is registered in the Directory Indonesian Institute of Accountants (Certified) in 2016. Data collection methods used in this research is survey method with questionnaire technique. The population in this study were all auditors working in the public accounting firm of Bali Province by the number of respondents was 45 auditors. The sampling method used is non-probability sampling method with saturated sampling technique. The data analysis used is multiple linear regression analysis. The analysis shows that the complexity of the task negative effect on audit quality, independence, positive effect on audit quality and professional commitment to positive effect on audit quality.
PENGARUH KOMPETENSI PADA PENERAPAN PERLAKUAN AKUNTANSI ASET BERSEJARAH I Gusti Ayu Cintya Suri Awya Wambarika; I Wayan Ramantha
E-Jurnal Akuntansi Vol 19 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 research aims to determine the effect of education, work experience, and understanding of the standards on the application of the accounting treatment of historical assets. Research conducted at the Bali Provincial Cultural Office with a total sample of 35 employees. The method used purposive sampling and multiple linear regression analysis. Based on the analysis no influence levels of education and work experience in the application of the accounting treatment of historical assets. This shows the level of education and a period of work does not affect the application of accounting treatment of historical assets. Meanwhile, the results of the analysis found that the understanding of the accounting standard affects the application of the accounting treatment of historical assets. This shows the growing understanding of managers in accounting standards will improve the application of the accounting treatment of historical assets.  
PENGARUH BUDGETARY GOAL CHARACTERISTICS PADA KINERJA MANAJERIAL DENGAN SELF-EFFICACY SEBAGAI VARIABEL MODERASI Kadek Dias Prayoga; I Gusti Ngurah Agung Suaryana
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.p02

Abstract

Beberapa penelitian terdahulu mengenai pengaruh budgetary goal characteristics baik pada sektor swasta maupun sektor publik terhadap kinerja manajerial menunjukkan hasil yang tidak konsisten. Penelitian ini bertujuan untuk memeroleh bukti empiris mengenai pengaruh budgetary goal characteristics pada kinerja manajerial serta menguji apakah self-efficacy mampu bertindak sebagai variabel moderasi. Kinerja manajerial adalah hasil operasional manajer berdasarkan sasaran, standar, dan kriteria yang telah ditetapkan. Kinerja manajerial akan meningkat ketika manajer telah memenuhi fungsi-fungsi manajemen, yang terdiri dari, fungsi perencanaan, fungsi pengorganisasian, fungsi pengarahan, serta fungsi kontroling. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh self-efficacy pada hubungan antara budgetary goal characteristics dengan kinerja manajerial (studi empiris pada pemerintah daerah Kabupaten Buleleng). Penelitian ini dilakukan pada pemerintah Kabupaten Buleleng melalui 38 Perangkat Daerah (PD) di Kabupaten Buleleng. Populasi dari penelitian ini adalah pejabat yang ada di PD. Metode penentuan sampel penelitian ini menggunakan metode Purposive sampling, dengan jumlah sampel sebanyak 50 responden. Metode pengumpulan data menggunakan metode survey dan wawancara dengan menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik Moderated Regression Analysis (MRA). Berdasarkan atas hasil analisis penelitian, diketahui bahwa budgetary goal characteristics berpengaruh positif pada kinerja manajerial dan self-efficacy mampu memoderasi hubungan antara budgetary goal characteristics pada kinerja manajerial. Kata Kunci: Anggaran, BGC, SE, Kinerja Manajerial
PENGARUH KECUKUPAN MODAL, TINGKAT EFISIENSI, RISIKO KREDIT, DAN LIKUIDITAS PADA PROFITABILITAS LPD KABUPATEN BADUNG Made Windi Ariani; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 13 No 1 (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

LPD as a driver of economic development in the traditional village environment has an important role to improve the welfare of rural communities in particular manners. The existence of LPD in Badung regency has increased. These developments must be followed by good financial performance in which the views of the ability to generate profit by LPD. Inconsistencies regarding the profitability derived from the results of previous studies, the researchers aimed to investigate the effect of capital adequacy, efficiency rate, credit and liquidity risk on profitability. The study was conducted in LPD Badung with proportional random sampling method in order to obtain a total sample of 94 units of LPD. The analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the capital adequacy ratio (CAR) has no effect on profitability (ROA), the level of efficiency (ROA) negative effect on profitability, credit risk (NPL) negative effect on profitability (ROA), and liquidity (LDR) has positive effect on profitability.
Pengaruh Pengetahuan Perpajakan, Kesadaran dan Pengetahuan Tax Amnesty Pada Kepatuhan WPOP di KPP Pratama Gianyar Ni Kadek Intania Kesumasari; Ketut Alit Suardana
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.p25

Abstract

This study aims to determine the effect of knowledge taxation, awareness, and knowledge of tax amnesty on the compliance of individual taxpayers. This research was conducted at Tax Office (KPP) Pratama Gianyar. This study uses Slovin formula to determine the number of samples as many as 100 individual taxpayers registered in KPP Pratama Gianyar, by accidental sampling method. The data were collected through questionnaires. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty have a positive effect on the taxpayer compliance of individuals. Knowledge of taxation, awareness, and knowledge of tax amnesty affect personal taxpayer compliance of 77.1%, while the remaining 22.9% is influenced by other variables not included in the research model. Keyword : Taxation, awareness, knowledge of tax amnesty and compulsory obedience.
PENERIMAAN OPINI AUDIT DENGAN MODIFIKASI GOING CONCERN DAN FAKTOR-FAKTOR PREDIKTORNYA I Gusti Putu Oka Surya Utama; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 14 No 2 (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

Auditor’s responsibility when identifying the ability of company to maintain their business for long term period (going concern) still to be a phenomenon that rarely revealed cause by accounting manipulation involvement. The case of the liquidated companies that on the previous year received unqualified opinion precisely from independent auditor showed the reality happens. This research has a purpose to analyze and verify about the effect of firm growth, firm size, audit quality, audit lag, audit tenure, and opinion shopping factor on the acceptance of audit opinion with going concern modification in manufacturing company which listed in Indonesia Stock Exchange period 2010-2013. The sample determined by utilizing purposive sampling technique, therefore as many as 84 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that firm growth, firm size, audit quality, and audit tenure did not has effect on the acceptance of audit opinion with going concern modification. However audit lag has positive  effect and opinion shopping has negative effect.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem Tut Madiguna Agung; Gayatri .
E-Jurnal Akuntansi Vol 23 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.v23.i02.p17

Abstract

Fenomena di dalam perkembangan sektor publik di Indonesia adalah menguatnya tuntutan atas kualitas laporan keuangan pemerintah. Laporan keuangan pemerintah yang dihasilkan harus memenuhi karakteristik kualitatif pada Peraturan Pemerintah Nomor 71 Tahun 2010. Penelitian dilakukan pada SKPD Kabupaten Karangasem yang berjumlah 43 SKPD di lingkungan Pemerintah Kabupaten Karangasem. Jumlah sampel yang diambil sebanyak 129 orang. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa gaya kepemimpinan, kompetensi sumber daya manusia, sistem pengendalian internal, komitmen organisasi dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah. Peneliti selanjutnya diharapkan agar dapat menambah faktor-faktor lain yang mungkin dapat mempengaruhi kualitas laporan keuangan Pemerintah daerah, misalnya menambah variabel independen atau variabel moderasi seperti penerapan standar akuntansi pemerintahan. Selain itu, agar hasil penelitian dapat digunakan secara luas, maka peneliti selanjutnya sebaiknya dapat menambah subjek penelitian dan tidak hanya terbatas pada satu Kabupaten saja.
PROFITABILITAS SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Luh Wulan Permatasari; Gayatri Gayatri
E-Jurnal Akuntansi Vol 14 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 role of profitability in relation to corporate governance and firm value. This research was conducted in the Indonesia Stock Exchange. The sampling method used purposive sampling, the total sample of 85 observations for five years of research. Data collection methods in this study using a non-participant observation method. The analysis technique used is moderated regression analysis. Based on the results of the study found that the profitability able to moderate the influence of corporate governance on firm value. Increasing GCG score means the higher of the firm value, especially for companies that have high profitability. The existence of profitability will strengthen the positive influence between corporate governance and firm value.

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