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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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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Ani Rodhiyah; Sri Dwi Estiningrum
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p12

Abstract

The research was conducted with the aim of knowing the compliance factors of individual taxpayers in Boyolangu District, Tulungagung Regency. The variables in this research include Tax Amnesty, firmness of tax sanctions and knowledge of taxation. Where knowledge of taxation functions as a moderating variable between Tax Amnesty and the firmness of tax sanctions on individual taxpayer compliance variables. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) technique. The results of data analysis show that Tax Amnesty and the firmness of tax sanctions have no effect on taxpayer compliance, tax knowledge has a positive and significant impact on taxpayer compliance and Tax Knowledge can act as a moderator and can strengthen the relationship between Tax Amnesty and the firmness of tax sanctions on compliance. taxpayer. So that with knowledge of taxation as a moderator causes the effect of Tax Amnesty, and the firmness of tax sanctions on individual taxpayer compliance has a positive and significant influence. Keywords: Tax Amnesty; Firmness of Sanctions; Knowledge of Taxation; Taxpayer Compliance.
PENGARUH EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI DAN KESESUAIAN TUGAS PADA KINERJA KARYAWAN Putu Ayu Agnes Veriana; I Ketut Budiartha
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effectiveness of Accounting Information Systems (AIS), organizational culture and compliance duties on the performance of employees in the LPD in Mengwi. This research was conducted in the LPD in Mengwi. The population in this study are employees who use information technology. The samples in this study using probability sampling with simple random sampling technique is done on the LPD in Mengwi. Total sample obtained is 53 employees. This study used multiple linear regression analysis techniques. The results of this study show that the effectiveness of the implementation of the SIA, the organizational culture and suitability task positive influence on employee performance. This indicates that the higher the effectiveness of the implementation of the SIA, the organizational culture and the suitability of the task, the higher the performance of employees at LPD in Mengwi.
PENGARUH ETIKA PROFESI, EFIKASI DIRI, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL, DAN KECERDASAN EMOSIONAL TERHADAP KINERJA AUDITOR I Gusti Ayu Puspita Dewi; Agus Indra Tenaya
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

This study aimed to determine the effect of professional ethics, self-efficacy, spiritual intelligence, intellectual intelligence, and emotional intelligence on auditor performance. This study was conducted in the Bali provincial Public Accounting Firm registered in the Directory of Certified in 2016 with the total of a population was 50 auditors. The sampling method used in this study is the technique of saturated samples and the total samples that used were 42 auditors from 6 Public Accounting Firm. The data collection is done by distributing questionnaires using 4 points Likert scale to measure 29 indicators. The analysis technique used Partial Least Square. The results showed that professional ethics, self-efficacy, spiritual intelligence, intellectual intelligence, and emotional intelligence had the positive effect on auditor performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN DI DISPENDA KOTA DENPASAR Pande Putu Oka Sugiantara; I Made Pande Dwiana Putra
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

Nowadays, Accounting Information System technology is very rapidly growing, for example it can be used for the advancement of government agencies. Furthermore, the sustainability and success of a government agency is determined by the performance of the employees. Therefore, the aim of this study is to determine the effect of effectiveness of the accounting information system implementation, suitability of task, utilization and trust of information technology on employee performance. Sample used in this study is the employees in Local Revenue Office in Denpasar who are working in the subdivision of secretariat, data collection and assignment, billing as well as land & building tax (L&B Tax), Duty on Land and Building Right Acquisition, and income. The number of samples obtained by saturation sampling technique is 89 respondents. Furthermore, the number of questionnaires distributed was 89 questionnaires, and the questionnaires returned were 71 questionnaires. Data analysis used in this study is multiple linear regression analysis. The results of analysis show that the effectiveness of accounting information system implementation, suitability of task, utilization and trust of information technology has a positive impact to the employee performance in Local Revenue Office in Denpasar. It means that the four variables are able to improve employee performance.
Pengaruh Kompetensi , Indepedensi, Akuntabilitas, dan Due Profesional Care Pada Kualitas Audit Darsyaf Icap Alam; I Ketut Suryanawa
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.p21

Abstract

Kepercayaan pemakai laporan keuangan auditan dan jasa akuntan publik mengharuskan kantor akuntan publik memperhatikan kualitas audit. Kualitas audit mempunyai arti yang berbeda-beda bagi setiap orang. Para pengguna laporan keuangan berpendapat bahwa kualitas audit yang dimaksud terjadi jika auditor dapat memberikan jaminan bahwa tidak ada salah saji yang material atau kecurangan dalam laporan keuangan. Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh independensi, kompetensi, due professional care, dan akuntabilitas auditor terhadap kualitas audit auditor Kantor Akuntan Publik di Provinsi Bali. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Provinsi Bali. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode sampel jenuh. Pengumpulan data yang digunakan dalam penelitian ini yaitu dengan menggunakan kuisioner dengan menyebarkan kuesioner kepada 40 auditor yang menjadi responden. Analisis data dilakukan dengan metode regresi linier berganda. Berdasarkan hasil analisis telah ditemukan secara parsial bahwa variabel kompetensi, indepedensi, akuntabilitas, dan due profesional care berpengaruh positif dan signifikan pada kualitas audit.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance Putu Winning Arianandini; I Wayan Ramantha
E-Jurnal Akuntansi Vol 22 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.v22.i03.p17

Abstract

Companies are trying to lower their tax costs in order to earn a higher profit. Thisstudy aims to examine the effect of profitability, leverage, and institutionalownership of tax avoidance. This study focused on manufacturing companies listedon the Indonesia Stock Exchange (IDX) period 2012-2016 with a population of 157companies. Determination of the number of samples using purposive samplingmethod, samples obtained by 39 manufacturing companies. Hypothesis testing isdone by multiple linear regression analysis technique. Hypothesis testing methodusing significance level of 5%. This study obtained the first result, the profitabilityvariable negatively affect the tax avoidance. The second result, on the leveragevariables has no effect on tax avoidance. The third result, the institutionalownership variable has no effect on tax avoidance.Keywords: Profitability, leverage, institutional ownership, tax avoidance.
Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, dan Profitabilitas pada Praktik Perataan Laba Made Anggi Adeliana Dewi; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p03

Abstract

The study was conducted on consumer goods industry companies for the period 2013-2017. The number of research samples is 165 observations chosen by non probability sampling method, namely purposive sampling. The data analysis technique uses logistic regression analysis. Based on the analysis, results can be obtained namely leverage does not affect the income smoothing practice; bonus plan has positive effect on income smoothing practices; company size has negative effect on income smoothing practices; and 4) profitability has no effect on income smoothing practices. The implications of this research can be divided into two types, namely theoretical and practical implications. Theoretical implications that can be a reference source of research relating to income smoothing practices and can support positive keaganen theory and accounting theory, while the practical implication is a consideration for investors in making investment decisions. Keywords: leverage, bonus plan, company size, profitability, income smoothing practice
Pengaruh Corporate Social Responsibility dan Kinerja pada Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi Ni Made Muliastari Rahayu; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 24 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.v24.i01.p02

Abstract

ABSTRACT Firm value is a long-term goal of the company. Managers are required to make decisions taking into account the interests of all stakeholders. Companies need to pay attention to the factors that affect the firm value. The purpose of this study is to determine the effect of corporate social responsibility disclosure and financial performance on the firm value with foreign ownership as a moderation variable. The research object used is a manufacturing company registered in 2014-2016. The sample of research taken with nonprobability sampling method is 30 companies. Moderated Regression Analysis (MRA) is used to obtain the results of data analysis. The results obtained are corporate social responsibility disclosure positively affects the firm value. Financial performance has no effect on firm value. Foreign ownership weakens the effect of corporate social responsibility disclosure on firm value. Foreign ownership does not moderated the effect of financial performance on firm value. Keyword: corporate social responsibility disclosure, foreign ownership, financial performance, firm value
Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud Luh Ayu Marsita Dewi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 26 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.v26.i03.p26

Abstract

The purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of Denpasar. The number of samples taken was 81 village officials, with a saturated sample method. Data collection is done by questionnaires and interviews. The analysis technique used is the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that internal locus of control was able to strengthen the influence of apparatus competencies and internal control systems on fraud prevention in managing village funds. So it is recommended that village governments always consider the self-control of village officials in managing village finances. Keywords: Fraud, competence, internal control system, internal locus of control
Pengaruh Tingkat Efisiensi, Risiko Kredit, dan Tingkat Penyaluran Kredit pada Profitabilitas Ni Putu Intan Puspita Dewi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 24 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.v24.i02.p13

Abstract

Profitabilitas merupakan hal yang sangat penting diperlukan oleh perusahaan untuk menjamin apakah keuntungan yang ditargetkan dalam beberapa periode telah tercapai. Profitabilitas mencerminkan kinerja yang baik dari perusahaan. Tingkat profitabilitas tercermin dari laba perusahaan. Bank perlu menjaga profitabilitas yang tinggi, prospek usaha yang berkembang, dan membagikan dividen dengan baik agar kinerjanya dinilai bagus. Penelitian ini bertujuan untuk mengetahui apakah tingkat efisiensi (BOPO), risiko kredit (NPL), dan tingkat penyaluran kredit (LDR) berpengaruh pada profitabilitas (ROA) pada perusahaan perbankan swasta di Bursa Efek Indonesia 2014-2016. Penelitian ini dilakukan pada perusahaan perbankan swasta yang terdaftar di Buersa Efek Indonesia 2014-2016. Jumlah sampel yang diambil sebanyak 34 perusahaan, dengan metode purposive sampling. Teknik analisis penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa tingkat penyaluran kredit berpengaruh positif terhadap profitabilitas. Kemudian tingkat efisiensi dan risiko kredit berpengaruh negatif terhadap profitabilitas. Kata kunci: Tingkat Efisiensi, Risiko Kredit, Tingkat Penyaluran Kredit, Profitabilitas.

Page 287 of 333 | Total Record : 3329

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