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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 CASH FLOW PADA KINERJA KEUANGAN DAN IMPLIKASINYA PADA NILAI PERUSAHAAN MANUFAKTUR Ni Wayan Lady Andini; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 7 No 1 (2014)
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 Maksimalisasi nilai perusahaan dalam meningkatkan kemakmuran pemegang saham serta meningkatkan kinerja merupakan tujuan dan kewajiban dari perusahaan. Namun dalam usaha pencapaiannya, tidak terlepas dari permasalahan, yang salah satunya dipicu oleh penggunaan cash flow. Penelitian ini bertujuan untuk mengetahui apakah pengaruh cash flow (free cash flow) terhadap nilai perusahaan (PBV) dimediasi oleh kinerja keuangan (ROA). Penelitian ini dilakukan di Bursa Efek Indonesia periode 2011 hingga 2012 dengan memilih jenis industri manufaktur. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa: 1) Cash flow berpengaruh negatif terhadap kinerja keuangan (ROA). 2) Cash flow berpengaruh positif terhadap nilai perusahaan (PBV). 3) Kinerja keuangan (ROA) berpengaruh positif terhadap nilai perusahaan (PBV). 4) Kinerja keuangan (ROA) tidak memediasi pengaruh antara cash flow dengan nilai perusahaan. Hal ini ditunjukkan dengan kontribusi pengaruh langsung yang lebih besar dibandingkan dengan pengaruh tidak langsungnya. Kata kunci: cash flow, kinerja keuangan, nilai perusahaan
Prediksi Kebangkrutan Menggunakan Model Grover, Zmijewski, & Altman Pada LPD di Kabupaten Gianyar Tahun 2013-2017 Ida Ayu Pradnyandhari Dewi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 29 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.v29.i03.p10

Abstract

LPDs throughout the Gianyar Regency have assets of Rp. 3.6 trillion, but from 2013 to 2017 there were 41 non-operating. This study uses other alternatives besides CAMEL and determines which model has the accuracy between the grover, zmijewski and altman models in predicting LPD bankruptcy. The results showed that in 2013, 2014, and 2016 there were 2 LPDs and in 2015 and 2017 there were 1 LPDs that were predictet bankrupt using the grover model. In 2013 there were 78 LPDs, in 2014 and 2017 there were 76 LPDs and in 2016 there were 77 LPDs that were predicted bankrupt using the zmijewski model. In 2013-2017 there were not LPDs that were predicted bankrupt using the altman model. The most accurate model that can be used in predicting bankruptcy by comparing management ratings on CAMEL is the altman model with an average percentage accuracy of 91.87%. Keywords: Bankruptcy; Grover Model; Zmijewski Model; Altman Model.
PERSEPSI DAN MINAT MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS UDAYANA TERHADAP PROFESI AKUNTAN PUBLIK I Gusti Agung Krisna Lestari, I Ketut Yadnyana
E-Jurnal Akuntansi Vol 3 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 dari penelitian ini adalah untuk mengetahui  persepsi dan minat mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana terhadap profesi akuntan publik. Guna mengetahui hal tersebut digunakan kuesioner yang disebarkan kepada seluruh mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana, baik itu program regular, non regular (ekstensi), diploma tiga dan program PPAk dengan ketentuan sudah mengikuti mata perkuliahan Pengauditan I. Metode pengambilan sampel yang digunakan adalah convenience sampling.  Jumlah responden yang disebarkan sebanyak 105 responden, sedangkan yang dapat digunakan untuk analisis lebih lanjut sebanyak 100 jawaban responden. Dalam penelitian ini digunakan model analisi  regresi linear bergandaa dengan  melihat goodness of fit yakni koefisien determinasi, nilai statistik F dan statistik t. Hasil analisis penelitian ini menunjukkan bahwa mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana memiliki persepsi dan minat yang positif terhadap profesi akuntan publik. Hal ini menunjukkan bahwa posisi profesi akuntan publik di mata mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Udayana merupakan profesi yang dihormati dan prestisius di Indonesia, ini menunjukkan adanya ketertarikan mahasiswa terhadap profesi akuntan publik melihat profesi akuntan publik  merupakan profesi yang dipandang menjanjikan dan memiliki jenjang karir yang lebih jelas kedepannya. Kata kunci: Persepsi Mahasiswa, Minat Mahasiswa dan Profesi Akuntan Publik
Fraud Hexagon untuk Mendeteksi Indikasi Financial Statement Fraud Adriaan Togudo Cipta; Annisa Nurbaiti
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p06

Abstract

This study aims to analyze indications of fraud using the fraud hexagon in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The research population is 30 companies. The sample selection technique used purposive sampling technique, so that the total sample was 150 observations for the 5-year study period. The study used logistic regression analysis techniques with the help of SPSS version 26 for data processing. The results of the study prove that auditor turnover and political connections have an effect on financial statement fraud, while leverage, effective monitoring (BDOUT), change of directors, and the frequency of appearance of Chief Executive Officer (CEO) photos have no effect on financial statement fraud. Keywords: Pressure; Opportunity; Rationalization; Ability; Arrogance; Collusion; Fraudulent Financial Statements.
Pengaruh Budaya Organisasi dan Komitmen Organisasi terhadap Kinerja Pegawai di PT. Garuda Indonesia Tbk Albertha Dwi Setyorini; Santi Santi; Sarfilianty Anggiani
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.p13

Abstract

The purpose of this study was to analyze the influence of organizational culture and organizational commitment on employee performance at PT. Garuda Indonesia Tbk. The data used in this study are primary data with data collection methods, namely through questionnaires. The sample in this study were 60 employees at PT. Garuda Indonesia Tbk. The analysis technique in this research is through Multiple Linear Regression Analysis. The results of the analysis prove that organizational culture and organizational commitment simultaneously have a significant effect on employee performance at PT. Garuda Indonesia Tbk. Organizational culture and organizational commitment partially have a positive and significant effect on employee performance at PT. Garuda Indonesia Tbk Keywords: Organizational Culture; Organizational Commitment; Employee Performance.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL PADA KELENGKAPAN PENGUNGKAPAN INFORMASI KEUANGAN DAERAH MELALUI SITUS RESMI PEMERINTAH PROVINSI Jeckly Dharma Jaya; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 9 No 1 (2014)
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 examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia. This study uses a sample of 32 provincial governments with 96 observations obtained using purposive sampling method. The analysis technique used is a binary logistic regression. The results show that the local revenue and capital expenditure have significant positive effect on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia, while the general fund allocations does not affect the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia.
Pemanfaatan Teknologi Informasi, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa Putu Krishnadewi Indah Gita Cahyani; Made Mertha
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p08

Abstract

The development of the company really needs to be supported by the performance of its employees. To determine how information technology can lead to desired results or performance, it is important to understand the relationship between information technology use and outcomes. This research was conducted to obtain empirical evidence of the influence of information technology utilization and task suitability on employee performance. The sample technique in this study used purposive sampling by obtaining 40 samples. The data from the study were obtained by means of a questionnaire. The research uses multiple linear regression analysis techniques that have previously passed testing against classical assumptions. The results showed a significant positive effect between the use of information technology and task suitability on the performance of Village Credit Institution (LPD) employees. Keywords: Employee Performance, Utilization of Information Technology, Job Suitability, LPD
Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen Rahadias Danar Muria
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p17

Abstract

This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution. This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants. Keywords: Solution; Budgetary Slack; Management Accountant Ethics.
PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI PEGAWAI PT. TELKOM (KOPEGTEL) INSAN DENPASAR I Gede Hardiaksa Satriyadi
E-Jurnal Akuntansi Vol 11 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

This study aimed to determine the measurement of performance based on the Balanced Scorecard of Koperasi Pegawai PT. Telkom (KOPEGTEL) Insan Denpasar. The performance measurementis done to suppress the improper behavior and stimulate the behavior that benefits the organization through feedback on performance and rewards. The perspective balancedscorecard used are financial, customer, internal business process, and learning and growth. The data analysis technique used the descriptive analysis to describe the state of data in general. Based on the analysis, we found that the measurement of the performance of the financial perspective showed that the ROE in 2012 by 12% and 2013 by 20%. The Business profits (SHU) for each member in 2013 was amounted to Rp 791.430,59 which has increased Rp 344.994,58 compared with 2012. The average of customer satisfaction is -0.10553 and showed that customers are very satisfied with the quality and services rendered. The average of employee satisfaction is at -0.0856 which indicated employees feel very satisfied with the quality which are provided and showed by the productivity of employees which is remained at 14.83%.
Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak I Made Dwi Sumba Wirawan; Gede Yohanes Arygunartha; Desak Rurik Pradnya Paramitha Nida
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p08

Abstract

This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax rates and online services has a positive effect on taxpayer compliance. Understanding taxation and religiosity strengthens the reduction in tax rates on taxpayer compliance. However, understanding taxation and religiosity do not moderate the effect of online services on taxpayer compliance. Keywords: Reduction In Tax Rates; Online Services; Obedience; Understanding; Religiosity.

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