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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 Tingkat Pendidikan, Pengalaman Kerja dan Gaya Kepemimpinan pada Efektivitas SPI Bank X Denpasar Gintar Gimbara; I Wayan Ramantha
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p13

Abstract

The purpose of this study was to determine the effect of education level, work experience and leadership style on the effectiveness of the internal control system. This research was conducted at Bank X Denpasar City. The number of samples taken was 35 employees, with saturated sample technique. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the level of education, work experience and leadership style partially have a positive effect on the effectiveness of the Bank X Denpasar internal control system. Supervision of the internal control system is important to have a high level of education in order to increase the ability to conduct supervision in an effort to increase the effectiveness of the internal control system. Keywords: Level of education; Work experience; Leadership Style; Effectiveness of the Internal Control System.
Faktor yang Mempengaruhi Kecurangan Laporan Keuangan di Badan Usaha Milik Negara Indonesia Farrasnanda Noni Abriatika; Siti Mutmainah
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p07

Abstract

The research objective was to analyze empirically the influence of pressure, opportunity, rationalization and capability factors on fraudulent financial statements. Cases of fraudulent financial statements that caused substantial losses for many parties prompted research to be carried out. The object in this study is a State Owned Enterprise. The purposive sampling technique in this study resulted in 268 observations. The research method is quantitative, and the analysis used is logistic regression. The results showed that ROA had a negative effect on the occurrence of financial statement fraud, while the proportion of KI, auditor turnover, and CEO tenure did not affect the occurrence of financial statement fraud. Research contributes to various parties as a material consideration in assessing information that may influence the occurrence of fraudulent financial statements. Keywords: Fraud Diamond Theory; Return on Assets; Independent Commissioners; Auditor Changes; CEO Tenure
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR Ni Kadek Elma Kardiyanti; A. A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 30 No 9 (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.i09.p13

Abstract

CSR Disclosure is accountability of company management to stakeholders. Profitability and Company Size is influence CSR disclosure because it is a form of positive signal to stakeholders. Finally, foreign ownership is considered as a party that has awareness of CSR disclosures. This study aims to obtain empirical evidence about the effect of profitability, company size, and foreign ownership on CSR disclosures for the period of 2016 - 2018, with a sample of 84 companies. Testing using Multiple Linear Regression and Classic Asumption Test. The test results show that the profitability and size of the company have a positive and significant effect on CSR disclosure. However, foreign ownership has no effect on CSR disclosure. Keywords: Probability; Company Size; Foreign Ownership; CSR Disclosure.
PENGARUH AKTIVA PRODUKTIF, DANA PIHAK KETIGA DAN LETAK GEOGRAFIS TERHADAP KINERJA OPERASIONAL LPD DI KECAMATAN TABANAN Adek Devi Kusumayanti; I Ketut Jati
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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 impact the growth in earning assets, deposits and geographical location on the operational performance of the LPD in the district of Tabanan 2008-2011. Of the 13 LPD, LPD obtained a sample of 10 studies using non-probability sampling method is purposive sampling method is the determination of the sample based on certain criteria. The test of data analysis is simultaneous regression and partial and multiple linear regression using dummy variables 1. The test results simultaneously (F test) it is known that the growth of earning assets, deposits and significant effect on the geographic location of the LPD ROA ratio in the district of Tabanan 2008-2011. Based on the t test showed that only credit growth and deposit growth which significantly influence the ROA ratio while deposits and geographical location has no effect on the LPD ROA ratio in the district of Tabanan 2008-2011.
Profitabilitas, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility Ni Putu Adelia Maya Pratiwi
E-Jurnal Akuntansi Vol 33 No 7 (2023)
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.2023.v33.i07.p17

Abstract

The aim of this study is to empirically examine the effect of profitability, leverage, and public ownership on the disclosure of corporate social responsibility (CSR) of SRI-KEHATI indexed companies. The causal relationship quantitative approach was carried out with secondary data sources originating from 85 sample company reports which were then analyzed through multiple linear regression. The research found that the results of leverage and public ownership have a positive effect on disclosure of corporate social responsibility, while profitability has a negative effect on disclosure of corporate social responsibility. The results of the research can contribute to the company's CSR disclosure policy by considering the factors that can influence CSR disclosure policies.Keywords: Corporate Social Responsibility Disclosure; Profitability; leverage; Public Ownership
Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan Ni Kadek Lia Natalia; Made Yenni Latrini
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p07

Abstract

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.
Dampak Implementasi PP Nomor 46 Tahun 2013 ditinjau dari Perilaku Kepatuhan Pajak Gusti Ayu Putu Eka Dewi Prihantari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 12 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

This study aims to determine the impact of the implementation of Government Regulation Number 46 Year 2013 in terms of tax compliance behavior in SMEs in Denpasar viewed from the aspect of justice , aspects of ability to pay , and the tax burden. The number of samplesin this study were 57 UMKM. Data analysis technique esused in this research is descriptive technique. Based on the analysis found that the impact of the implementation of Government Regulation No.46 of 2013 in terms of aspects of the ability to pay are included in the category of fair taxation. Meanwhile, in equity aspects and tax burden unfairly categorized as final income tax of 1 % is considered unprofitable and taxation according turnover considered harmful because of profitability and turnover of different businesses, and tend to be detrimental to SMEs that have taxable income of lesst han 8%.
Kepemilikan Manajerial, Kepemilikan Institusional dan Kebijakan Dividen serta Free Cash Flow sebagai Pemoderasi Ni Made Ari Trisna Dewi; Anak Agung Gde Putu Widanaputra
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.p08

Abstract

This study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample was selected by means of a purposive sampling method with 42 companies as samples and 210 observations. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the higher the managerial ownership, the higher the dividend policy, especially in companies that have high free cash flow, and the higher the institutional ownership, the higher the dividend policy, especially in companies with high free cash flow. Keywords: Managerial Ownership; Institutional Ownership; Free Cash Flow; Dividend Policy.
Profitabilitas, Harga Saham dan Ukuran Perusahaan Sebagai Variabel Moderasi Wisnu Haryo Pramudya; Slamet Herutono; Ani Sri Murwani Kumoro Kapti
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p14

Abstract

This study aims to test whether profitability has an effect on stock prices and test whether firm size affects profitability on stock prices. This study uses the independent variable profitability with ROA as a proxy, the dependent variable is stock price and the moderating variable is the size of the company as a proxy for total assets. Moderated regression analysis is a tool that will be used to analyze the proposed hypothesis. The population used is all contractors and real estate companies listed on the IDX from 2018 to 2020. The method used to take samples is purposive sampling. The results of the analysis of this study can prove that the hypothesis built is that profitability has an effect on stock prices and firm size moderates the effect of profitability on stock prices. Keywords: Profitability; Stock Price; Company Size.
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE PADA MINAT PENGGUNAAN INTERNET BANKING DENGAN ATTITUDE TOWARD USING SEBAGAI VARIABEL INTERVENING Rajendra Prasada Bangkara; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 16 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

The use of internet technology banking is a way to perform banking transactions using the Internet network that allows customers to transact. The purpose of this study was to determine the effect of perceived usefulness and perceived ease of use, the interest (intention) the use of internet banking with an attitude (attitude toward using) as an intervening variable. The study was conducted on SME trading business in Denpasar as it has a number of MSMEs biggest trading business in Bali. Samples are taken by 92 companies using the formula Slovin. Data collection techniques used in this study was a questionnaire and data analysis techniques using path analysis techniques. Based on the analysis found that the variables of perceived usefulness, perceived ease of use, and attitude toward using a positive effect on the interest in the use of internet banking.

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