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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
 286   287   288   289   290 
PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK KINI DALAM MENDETEKSI INCOME MAXIMIZATION Ni Made Ayu Widiariani; I Made Sukartha
E-Jurnal Akuntansi Vol 10 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 aims to detect the possibility of income maximization when seasoned equity offerings using the modified Jones model with deferred tax assets and current tax expense as a detector. Data used in the study was obtained from the financial statements of companies that conduct seasoned equity offerings activities in the period 2004-2013. This study uses 35 companies listed in Indonesia Stock Exchange as samples that have met the criteria for purposive sampling. The test results data using multiple linear regression analysis showed that only current tax can use to detect income maximization when seasoned equity offerings.
Pengaruh Variabel Ekonomi Makro Pada Nilai Intrinsik Saham I Komang Gede Darma Putra Sadia; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 27 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.v27.i03.p28

Abstract

The purpose of this study was to find out and obtain empirical evidence of the effect of the rupiah exchange rate and gross domestic product on the intrinsic value of shares. The population of this study is non-financial companies listed on the Indonesia Stock Exchange for the period 2016-2017. The data sources used in this study are secondary data obtained in the annual reports of companies listed on the Indonesia Stock Exchange by accessing the site www.idx.co.id and the company's website. The sampling technique used was purposive sampling with a total sample of 283 companies in 2 years, so that in total 566 total observations were obtained. The data analysis used in this study is multiple linear regression analysis. Based on the results of the analysis it was found that the rupiah exchange rate variable had a negative effect on the intrinsic value of shares. While the gross domestic product variable has a positive influence on the intrinsic value of shares. Keywords: Price Earning Ratio, Rupiah Exchange Rate, Gross Domestic Product
Pengaruh Ukuran Perusahaan, Political Cost Dan Kinerja Lingkungan Terhadap Environmental Disclosure Dalam Laporan Tahunan Ni Kadek Dwi Nana Ulan Noviani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 28 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.v28.i03.p17

Abstract

Environmental Disclosure is disclosure made by public companies related to their obligations to the environment and society. This study aims to determine the factors that influence Environmental Disclosure, namely the size of the company, political cots, and environmental performance. The study was conducted at companies listed on the Stock Exchange for the period 2014-2017 which are incorporated in the food and beverage sub-sector. The number of samples taken were 56 companies, with probability sampling methods. Data collection is done through analysis of company financial statements, which are analyzed by multiple linear regression. Based on the results of the analysis it was found that the size of the company partially had a positive effect on Environmental Disclosure. Political Cost has a positive effect on Environmental Disclosure. Environmental performance has a positive effect on Environmental Disclosure. Keywords : Enviromental disclosure, Size, Political Cost, Performance.
Pengaruh Ukuran Perusahaan, Profitabilitas, Keputusan Investasi, dan Kebijakan Dividen Pada Nilai Perusahaan Vonny Rizal; Stefanny Stefanny; Henny Novianty; Angelieca Angelieca; Cindy Tantowi; Mas Intan Purba
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.p20

Abstract

The purpose of this study is to determine the significance of the effect of company size, profitability, investment decisions, and dividend policy on the value of corporate companies using industrial companies basic and chemicals found on the Indonesian stock exchange which has a population of 69 companies. The approach taken in this study is a quantitative approach, this type of research uses explanatory and causal or causal research characteristics. Types of data collection in the documentation and sampling obtained by 14 companies. Based on the results of company size, profitability, investment decisions and dividend policy in a multiparty-together have a significant effect on firm value. Based on the results partially shows that size company does not affect and is not significant top value of the company, profitability has a significant and significant effect on firm value, investment decisions have no effect on firm value, and dividend policy has a positive and significant effect on firm value. Keywords : Company Size; Profitability; Investation; Dividend.
PENGARUH EARNINGS PER SHARE TERHADAP HARGA SAHAM DENGAN DIVIDEND PER SHARE SEBAGAI VARIABEL MODERASI Ni Putu Nova Eka Yanti
E-Jurnal Akuntansi Vol 3 No 2 (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 untuk meneliti pengaruh EPS dan DPS secara parsial terhadap harga saham, serta untuk mengetahui apakah DPS mampu memoderasi hubungan antara EPS dengan harga saham. Objek yang diteliti adalah perusahaan go public yang masuk dalam indeks LQ45 periode Agustus 2012 – Januari 2013. Pemilihan sampel menggunakan teknik purposive sample menghasilkan sampel 20 perusahaan. Data diuji menggunakan uji regresi linier berganda dan uji residual. Berdasarkan hasil analisis ditemukan bahwa EPS dan DPS mampu mempengaruhi harga saham secara parsial. Hasil uji residual menunjukkan bahwa DPS tidak dapat memoderasi hubungan antara EPS terhadap harga saham. Kata kunci: EPS, DPS, harga saham
Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2 Ni Putu Novia Triana Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p07

Abstract

The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service. Keywords: E-Filing, Personal Taxpayers, UTAUT 2.
ANALISIS FLYPAPER EFFECT, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN KHUSUS PADA BELANJA MODAL Made Fajar Paramartha; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 15 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

The purpose of this study was to determine whether there is the phenomenon of flypaper, Local Revenue (PAD), and Special Allocation Fund (DAK) in Regency / City in the province of Bali. The study population was all regencies / cities in Bali, sampling technique sampling of this study is saturated because the entire population in this study the research sample. The analytical tool used in this research is multiple linear analysis with SPSS version 19.0 indicates (a) Revenue (PAD) affects capital expenditures, (b) Funds Aloksi (DAU) has no effect on capital expenditures, (c) Funds Special Allocation (DAK) significant effect on capital expenditures, (d) Revenue (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) jointly affect the Capital Expenditure
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KAPASITAS INDIVIDU, DAN KEJELASAN SASARAN ANGGARAN TERHADAP POTENSI TERJADINYA BUDGETARY SLACK Luh Gede Ardi Tresnayani; ' Gayatri
E-Jurnal Akuntansi Vol 16 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

This study aims to determine the effect of budget participation, information asymmetry, the capacity of individuals, and the clarity of the budget targets for potential budgetary slack. This research was conducted at the regional work units Bangli regency. The population in this study are all SKPD Bangli. The sample in this study using purposive sampling method with a sample of 108 respondents. This study uses data collection using questionnaires. The analysis technique used is multiple linear regression. Results of this analysis indicate budget participation and budget goal clarity negatively affect the potential budgetary slack. Instead the results of the analysis of asymmetry of information and the capacity of individuals showed a positive relationship to the potential budgetary slack.
PENGARUH TIME PRESSURE, AUDIT RISK, PROFESSIONAL COMMITMENT DAN LOCUS OF CONTROL PADA PENGHENTIAN PREMATUR PROSEDUR AUDIT Ni Made Surya Andani; I Made Mertha
E-Jurnal Akuntansi Vol 6 No 2 (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 Penulisan ilmiah ini bertujuan menguji pengaruh variabel time pressure, audit risk, professional commitment dan locus of control pada variabel penghentian prematur prosedur audit. Teknik analisis data yang dipakai berupa analisis regresi berganda dengan sampel sebanyak 34 orang auditor. Variabel time pressure serta variabel audit risk berpengaruh positif signifikan pada penghentian prematur prosedur audit. Sementara variabel professional commitment dan variabel locus of control berpengaruh negatif signifikan pada variabel penghentian prematur prosedur audit. Kata Kunci : penghentian prematur, prosedur audit
PENILAIAN KINERJA BERDASARKAN UKURAN KEUANGAN DAN NON-KEUANGAN RUMAH SAKIT UMUM DAERAH WANGAYA ni made diah agung padma dewi
E-Jurnal Akuntansi Vol 7 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

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Abstract

Balanced Scorecard adalah salah satu pengukuran kinerja rumah sakit yang memakai ukuran keuangan dan non-keuangan. Dalam Balanced scorecard ini yang termasuk kedalam ukuran non-keuangan adalah aspek pelanggan, proses bisnis internal, serta pertumbuhan dan perkembangan. Tujuan dari penelitian ini adalah untuk melakukan pengukuran kinerja rumah sakit umum daerah Wangaya. Metodologi penelitian ini mempergunakan sample rumah sakit umum daerah Wangaya, data dikumpulkan dari observasi langsung, penilaian data sekunder, serta pengumpulan data dengan kuesioner. Dari hasil penelitian didapatkan bahwa kinerja dari aspek finansial diperoleh pengukuran kinerja efektif di RSUD Wangaya. Dari pengukuran efisiensi, RSUD Wangaya menunjukkan kinerja yang efisien. Dan dari pengukuran ekonomi menunjukkan hasil yang tidak ekonomis di RSUD Wangaya. Penilaian dari aspek pelanggan menunjukkan kepuasan pelanggan hasilnya baik di RSUD Wangaya. Dari aspek proses bisnis internal diperoleh SCE RSUD Wangaya kurang baik, dan tingkat kunjungan rawat jalan RSUD Wangaya memadai. Dari aspek pertumbuhan dan pembelajaran RSUD Wangaya bernilai baik.

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