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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 RENTABILITAS, DAN LEVERAGE PADA SAHAM BONUS DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I.B. Oka Surya Wibawa; I.B. Putra Astika
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 profitability (ROA) and leverage (DER) in bonus shares. This research was conducted in all companies listed on the Indonesia Stock Exchange 2000-2014 period. The sample was 45 companies. The sample in this research is determined by purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that profitability does not affect the bonus shares. This shows the company's decision to take the bonus shares policy does not depend on the size of profitability, and if profitability is high then the company 'companies tend to distribute dividends in cash. Leverage positive effect on bonus shares. This shows that the greater the risk of the company, the company management does not tend to distribute dividends in cash, but the bonus shares.
PENGARUH STRUKTUR KEPEMILIKAN DAN PROPRIETARY COST TERHADAP PENGUNGKAPAN SUKARELA Maria Karlina Marselin Nabor; Ketut Alit Suardana
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 Pengungkapan sukarela lebih bersifat subjektif sehingga luas pengungkapan sukarela yang dilakukan perusahaan beragam tergantung dari faktor-faktor yang mempengaruhi keputusan manajemen perusahaan. Penelitian ini dilakukan pada perusahaan listing di BEI periode 2012. Jumlah seluruh sampel yang diambil adalah sebanyak 82 perusahaan, dengan metode probability sampling yaitu stratified random sampling. Teknik regresi linier berganda digunakan pada penelitian ini untuk menganalisis data penelitian.Hasil penelitian menunjukkan bahwa proprietary cost berpengaruh terhadap pengungkapan sukarela. Hal ini membuktikan bahwa manajemen perusahaan mempertimbangkan proprietary cost dalam menentukan luas pengungkapan sukarela yang akan dilakukan. Variabel kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan sukarela. Kata Kunci: pengungkapan, proprietary cost, struktur kepemilikan
Pengaruh Persaingan, Pemberian Jasa Lain, dan Sifat Machiavellian Pada Independensi Auditor Desak Ruric Pradnya Paramitha Nida
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

A public accountant should have an independent attitude in an opinion on the financial statements of a company to avoid errors in the interpretation of the financial statements. This study aimed to determine the effect of competition among public accounting firms, providing services in addition to audit, and the Machiavellian nature of the auditor independence. Location of the study was the registered public accounting firm on the directory Indonesian Institute of Certified Public Accountants Bali region. Sample size was 73 people. The sampling method used was purposive sampling. Data were collected by distributing questionnaires and then analyzed with multiple linear regression. Results from this study is competition among public accounting firms showed a positive effect on auditor independence. While the provision of services other than audit and Machiavellian nature negatively affect auditor independence.
Analisis Kinerja dengan Pendekatan Balanced Scorecard pada The Coffee Bean and Tea Leaf Tansri Ayu Begawan
E-Jurnal Akuntansi Vol 2 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

ABSTRACT In a business organization, a company that is able to excel in competition to realize its vision and mission to achieve the company's goals is an achievement that can measure the success of the company in evaluating the results of activities carried out by the company compared to a predetermined benchmark. Balanced Scorecard is a measurement tool as a counterweight to the financial aspect and the non-financial aspects, such as customer satisfaction, internal business processes, learning and growth within the company. Based on the analysis of performance appraisal in mind that The Coffee Bean and Tea Leaf Bali in the balanced scorecard as a whole is good. This is shown by the increase in revenue from 2010 to 2011. Actual costs were lower from 2010 to 2011 show The Coffee Bean and Tea Leaf Bali has done cost efficiency. In the customer perspective, customer satisfaction results show that customers are satisfied with the performance of The Coffee Bean and Tea Leaf Bali. Internal business process perspective shows good results seen from the company's complaint ratio. Then, the learning and growth perspective showed an increase in employee productivity and satisfaction of employees working at The Coffee Bean and Tea Leaf Bali.   Keywords: Balanced Scorecard, measurement tool
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PKB DAN BBNKB Gede Pani Esa Dharma
E-Jurnal Akuntansi Vol 8 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

The purpose of this study was to determine the effect of taxpayer awareness , socialization taxation , compliance and quality of service to the taxpayer to pay motor vehicle tax ( PKB ) and the tax transfer tax motor vehicles ( BBNKB ) SAMSAT Office Denpasar on both simultaneously ( F test ) or partially ( t-test ) . Sampling was done by the method of incidental , the taxpayers who pay taxes PKB and BBNKB that happened to be found at the time the study was conducted . Respondents ( sample ) was determined by Slovin formula amounted to 100 people . This study used multiple linear regression analysis . The results showed that simultaneous awareness taxpayer , taxation socialization , and quality of service have a significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Denpasar office . Taxpayer awareness , socialization taxation , and quality services is partially significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Office Denpasar .
PENGARUH HUTANG, PROFITABILITAS, DAN TANGGUNG JAWAB LINGKUNGAN PADA CSR DISCLOSURE PERUSAHAAN PERTAMBANGAN Ni Putu Emmy Fibrianti; I Gede Supartha Wisada
E-Jurnal Akuntansi Vol 11 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

Corporate social responsibility disclosure has become a matter of disclosure required in Indonesia since the issuance of Undang-Undang No. 40 Perseroan terbatas. This study was conducted to determine the effect of the debt, profitability, and environmental responsibility in the mining company's CSR disclosure. Based on purposive sampling method obtained 10 samples of research that mining companies listed on the Stock Exchange 2011-2013.The analysis technique used is panel data regression model with the Random Effect Model. The results showed that the debt and profitability variables affect the company's CSR disclosure.
Financial Distress, Sales Growth, Profitabilitas dan Penghindaran Pajak Ida Ayu Made Widya Ningsih; Naniek Noviari
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p17

Abstract

This study aims to determine the effect of financial distress, sales growth, and profitability on tax avoidance. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a total of 182 companies. The sample used is 80 companies with a total sample of 240 observations in three years. The analytical technique used in this research is multiple linear regression analysis. The test results in this study found that financial distress has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance, and profitability has a positive and significant effect on tax avoidance. Keywords: Financial Distress; Sales Growth; Profitability; Tax Avoidance.
Sales Growth Memoderasi Transfer Pricing, Thin Capitalization, Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice Ni Putu Lissya Suryantari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p01

Abstract

The study was conducted to obtain empirical evidence testing the moderating effect of sales growth on the effect of transfer pricing, thin capitalization, profitability and bonus plans on tax avoidance. Tax avoidance is a tax planning practice to reduce the company's tax burden by taking advantage of imperfections in the law. The research population is multinational companies in the manufacturing sector which are listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis provide evidence that thin capitalization and profitability have a positive effect on tax avoidance, while transfer pricing and bonus plans have no effect on tax avoidance, then sales growth is able to weaken the effect of thin capitalization, profitability and bonus plans but is unable to weaken the effect of transfer pricing on tax avoidance. Keywords: Tax Avoidance; Transfer Pricing; Thin Capitalization; Profitability; Bonus Plans; Sales Growth.
PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PERSONALITAS PADA PEMILIHAN KARIR AKUNTAN PUBLIK Ni Komang Putri Sari Talamaosandi; Made Gede Wirakusuma
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

The purpose of this study was to determine the influence of the working environment, social values, consideration of the labor market, and personality in the perception of career choice of students majoring in accounting as a public accountant. This study uses primary data was collected by using a questionnaire as an instrument of data with the respondents is the final semester students (6th semester and above) accounting department Faculty of Economics and Business Program Extension of Udayana University. The samples used were 100 students by using probability sampling methods. Data analysis technique used by multiple linear regression analysis. The result showed that the working environment, social values, consideration of the labor market, and personality has positive significant effect on the selection of career as a public accountant.
THE EFFECT OF FINANCIAL VARIABLE, NON FINANCIAL AND ECONOMIC MACRO TOWARD UNDERPRICING ON IPO IN BEI Putu Iin Sulistyawati; I Gde Ary Wirajaya
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

Underpricing is an initial return which is obtained by investors when the stock price (IPO price) is lower than the prime market share price at the closing day (close price) in secondary market. This study aims to obtain the empirical evidence of the influence of financial leverage, auditor reputation and inflation towards underpricing on the initial public offering in BEI. Non-probality sampling method with purposive sampling technique are used in this study. Data collection method that used is a non-participant observation conducted in the Indonesian Stock Exchange (BEI). The data analysis that used is multiple linear regression analysis. The result of the analysis finds that the financial leverage have positive effect on the IPO underpricing and the auditor's reputation have negative affect on IPO underpricing.

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