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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 PEMAHAMAN BISNIS KLIEN, PENGALAMAN AUDIT DAN KOMPETENSI AUDITOR PADA STRATEGI PENDETEKSIAN KECURANGAN Putu Wina Lianitami; Bambang Suprasto H
E-Jurnal Akuntansi Vol 17 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 aims to determine the effect of understanding the client's business, audit experience and competence of auditors in fraud detection strategies. This study was performed on a public accounting firm in Bali and East Java are registered in the Certified in 2015. Sampling of this research is the method of non-probability sampling with purposive sampling technique. Data collection methods used in this study was a questionnaire using 5-point Likert scale to measure 52 indicators .. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis of the research found that the understanding of the client's business strategy has positive effect on fraud detection, auditing experience a positive effect on fraud detection strategy, the competence of auditors positive effect on fraud detection strategies.
KINERJA KEUANGAN DAERAH MEMODERASI PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM PADA PERTUMBUHAN EKONOMI Agus Adi Pratama Putra; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 19 No 2 (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

Increased PAD and DAU allegedly not necessarily be increasing economic growth due to factor contingencies, namely the Regional Financial Performance. This study aims to determine the effect of PAD and DAU on Economic Growth and the ability of the Regional Financial Performance moderating PAD and DAU on economic growth. This study covers 8 districts and 1 municipality in the province of Bali. The data used is APBD realization and PDRB from years 2009 to 2013. The data in this study has been qualified classical assumption test and conformance test were processed using techniques Moderated Regression Analysis (MRA). Based on the results that has been done shows that PAD has a positive effect but not significant on economic growth while DAU has no effect on economic growth. Moderation test shows that the Regional Financial Performance able to increase PAD influence on economic growth, while the Regional financial performance as the moderating is not able to increase DAU effect on economic growth in the province of Bali.
KEGIATAN SOSIAL, BUDAYA, DAN AGAMA DALAM MENENTUKAN LABA LEMBAGA PERKREDITAN DESA (LPD) KOTA DENPASAR Gine Das Prena; Ketut Tanti Kustina
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

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Abstract

This study aimed to determine the social activities, cultural activities, religious activities conducted LPD in supporting  its profit. The study was conducted overall the population  of thirty LPD, which spread in Denpasar District East, South Denpasar, Denpasar Denpasar West and North, by spreading questioner on board LPD. Research hypothesis testing using multiple linear regression analysis. Based on the survey results revealed that the social,cultural, and religious activities significantly influence the success of LPD. In simultant, social, cultural, religious, activities are participate to the success of LPD in the city of Denpasar. The implication of this research is social, cultural, religious proven the success of the credit institutions participating in Denpasar village, then the village credit institutions are expected to continue to increase the empowerment of its profits to social activities, culture, and religion held in where LPD operate.
Pengaruh Umur Perusahaan dan Audit Tenure pada Kecepatan Publikasi Laporan Keuangan Irafitriana Jeva N.; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 12 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

Time of publication of financial reports is an important characteristic for accounting information because the promptly available historical information will influence the users of financial reports in economic decision-making process. The objective of this research was to determine the effect of firm age and audit tenure to the time of publication of financial reports. Total samples taken 93 firms listed in Indonesia Stock Exchange (IDX)  for three years. Samples in this research were taken by probability sampling method using stratified random sampling. Multiple linear regression was the analysis technique used in this research. Based on the analysis results it was found that the firm age influenced positively on the time of publication of financial reports. This proved that the older the firm age then its time of publication of financial reports increased or tended to increase. On the other hand, the audit tenure influenced negatively on the time of publication of financial reports. This indicated that the longer the audit tenure, the time of publication of financial reports to IDX decreased or tended to decrease.
KARAKTER PERSONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DI BPR KABUPATEN GIANYAR I Gede Artha Septiana; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 22 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.v22.i01.p24

Abstract

Partisipasi manajemen dalam proses penyusunan anggaran cenderung menimbulkan senjangan anggaran tergantung pada kepentingan yang dimiliki oleh manajemen. Tujuan dilakukannya penelitian ini yaitu, untuk mendapatkan bukti empiris pengaruh partisipasi penganggaran pada senjangan anggaran, serta untuk dapat mengetahui kemampuan karakter personal sebagai variabel moderasi pengaruh partisipasi penganggaran pada senjangan anggaran. Penelitian ini dilakukan pada 10 BPR di Kabupaten Gianyar dan masing-masing BPR diambil tiga responden. Data yang digunakan dalam penelitian ini adalah data primer yang didapat dengan menyebarkan kuesioner secara langsung kepada 30 responden dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu Moderated Regression Analysis (MRA). Hasil dari penelitian ini menyatakan bahwa partisipasi penganggaran berpengaruh positif pada senjangan anggaran. Karakter personal pesimistis dapat memoderasi (memperkuat) pengaruh partisipasi penganggaran pada senjangan anggaran. Kata kunci: partisipasi penganggaran, karakter personal, senjangan anggaran.
PENGARUH PENYULUHAN PERPAJAKAN DAN PELAYANAN FISKUS PADA PENERIMAAN PAJAK PENGHASILAN BADAN Ida Ayu Nyoman Putriani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 14 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

Tax revenues are the main source of financing national development. How does the extension of tax and service tax authorities on corporate income tax receipts. The population under study is an effective corporate taxpayers. The study did not use all of the amount o the research object. The number of taxpayers who used a sample of 83 corporate taxpayers. Methods of data collection using questionnaires. Questionnaires data were tested with validity and reliability test. Extension of the test has been carried out taxation and service tax authorities a positive effect on corporate income tax revenue.
Pengaruh Pemanfaatan dan Relevansi Teknologi Informasi Serta Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan Luh Putu Eka Agustina Pratiwi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 23 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.v23.i01.p14

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, dan efektivitas sistem informasi akuntansi pada kinerja karyawan. Penelitian ini dilakukan pada 51 BPR yang tersebar di Kabupaten Badung. Sampel yang digunakan dalam penelitian ini adalah sebanyak 101 responden. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian menunjukan bahwa semua variabel bebas yang digunakan dalam penilitian ini berpengaruh positif terhadap kinerja karyawan. Hal ini berarti pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi dan efektivitas sistem informasi akuntansi bermanfaat dalam meningkatkan kinerja karyawan. Kata Kunci: kinerja karyawan, pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, efektivitas sistem informasi akuntansi
Implementasi Corporate Social Responsibility Berlandaskan Filosofi Tri Hita Karana pada Lembaga Perkreditan Desa Desak Komang Indah Purwati; Agus Indra Tenaya
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.p22

Abstract

ABSTRAK Penelitian ini dilakukan di LPD Desa Adat Kuta yang memiliki tujuan untuk membangun perekonomian krama sekaligus menopang pembangunan berlandaskan Tri Hita Karana. Tujuan penelitian ini adalah untuk mengetahui implementasi Corporate Social Responsibility berlandaskan nilai – nilai filosofi Tri Hita Karana pada Lembaga Perkreditan Desa (LPD). Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Informan dalam penelitian ini adalah informan yang dianggap mengetahui dan dapat memberikan data yang diperlukan. Pengumpulan data dilakukan dengan wawancara, observasi non partisipan, dan dokumentasi. Hasil penelitian ini menunjukan bahwa implementasi CSR pada LPD Desa Adat Kuta telah dilakukan secara terpadu. CSR Terpadu merupakan usaha yang dilakukan perusahaan/lembaga dalam melaksanakan kegiatan operasionalnya secara lebih terintegrasi, baik antara tujuan LPD sebagai lembaga keuangan desa, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. Tiga sinergi implementasi, yaitu implementasi masyarakat (Pawongan), lingkungan (Palemahan), dan hal-hal yang berhubungan dengan tuhan (Parhayangan) merupakan hasil dari CSR terpadu. Kata kunci: Corporate Social Responsibility, Tri Hita Karana, LPD, CSR Terpadu.
Pengaruh Mekanisme Good Corporate Governance Kualitas Audit, dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 I Made Arya Partayadnya; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 25 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.v25.i01.p02

Abstract

This research aims to obtain empirical evidence about the effect of good corporate governance mechanism, audit quality, leverage on the earning management. The population on this research is manufacturing companies listed in Indonesia Stock Exchange at the period 2012- 2016. By purposive sampling technique, got the number samples of 71 companies. Data collection in this research using non-participant observation method that was analyzed using multiple linear regression. Based on the result of analysis concluded that institutional ownership, board of independent commissioner, and leverage have positive effect on the earning management. Audit commite has a negative effect on the earning management. Managerial ownership and audit quality have no effect on the earning management. Keywords: earning management, GCG mechanism, audit quality, leverage
PENGARUH PARTISIPASI ANGGARAN, KEPUASAN KERJA DAN KINERJA MANAJERIAL DI PT. (PERSERO) ANGKASA PURA I NGURAH RAI BALI Ni Kadek Ita Wulandari; I Ketut Sujana
E-Jurnal Akuntansi Vol 4 No 1 (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 Tujuan penelitian ini adalah melakukan kajian pengaruh dari partisipasi anggaran terhadap kepuasan kerja dan implikasinya terhadap kinerja manajerial di PT. (Persero) Angkasa Pura I Bandar Udara Ngurah Rai-Bali. Jumlah sampel yang digunakan sebanyak 32 responden. Metode analisis data yang digunakan adalah analisis path. Hasil uji menunjukkan partisipasi anggaran berpengaruh terhadap kepuasan kerja dengan nilai sebesar 58,9 persen yang artinya 58,9 persen kepuasan kerja dipengaruhi oleh partisipasi anggaran. Kepuasaan Kerja berpengaruh terhadap kinerja manajerial dengan nilai sebesar 24,8 persen yang artinya 24,8 persen kinerja manajerial dipengaruhi oleh kepuasan kerja. Partisipasi anggaran berpengaruh terhadap kinerja manajerial dengan nilai sebesar 12,9 persen yang artinya 12,9 persen kinerja manajerial dipengaruhi oleh partisipasi anggaran. Kata Kunci: partisipasi anggaran, kepuasan kerja, kinerja manajerial

Page 285 of 333 | Total Record : 3329

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