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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
 288   289   290   291   292 
PENGARUH BOOK-TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA Ni Putu Lestari Dewi; I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 10 No 1 (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

The purpose of this study was to determine the effect of book-tax difference based on permanent and temporary differences, operating cash flow, acrruals cash flow and firm size on earnings persistence. The population used was Hospitality and Tourism company listed on the Indonesia Stock Exchange. Based on purposive sampling method, the sample amounted to 14 companies with the observation period 2009-2011. The analysis technique used is multiple regression analysis. The conclusion is that the temporary differences, permanent differences, operating cash flow and firm size has positive effect on earnings persistence, while accruals cash flow has no effect on earnings persistence.
Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance Syifa Pitaloka; Ni Ketut Lely Aryani Merkusiawati
E-Jurnal Akuntansi Vol 27 No 2 (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.i02.p14

Abstract

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive
Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual dan Kecerdasan Emosional terhadap Persepsi Etis Mahasiswa Akuntansi Chandra Wijaya; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 28 No 2 (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.i02.p13

Abstract

This study aims to examine the effect of intellectual intelligence, spiritual intelligence and emotional intelligence on the ethical perceptions of accounting students. The object of research is active students of the 7th semester accounting study program at the Faculty of Economics and Business, Udayana University. The sample in this study amounted to 80 people. Data collection using the questionnaire method. The analytical method used in this study is multiple linear regression analysis. Based on the results of the research analysis, it can be said that Intellectual Intelligence has a positive influence on the Ethical Perceptions of Accounting Students, Spiritual Intelligence has a positive influence on Ethical Perceptions of Accounting Students, and Emotional Intelligence has a positive influence on Ethical Perceptions of Accounting Students. Keywords : Intellectual intelligence, spiritual intelligence, emotional intelligence, students, ethical perception.
Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance I Gede Ambara Cita; Ni Luh Supadmi
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.p01

Abstract

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance. Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.
Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran Putu Nanda Bagus Kresna Yudha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p01

Abstract

This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research was conducted on companies that have been registered with the Denpasar City Revenue Agency since 2017. The sample in this study is a restaurant that has been installed with a taping box. The method of determining the sample using a purposive sampling method using the Slovin formula to obtain 31 companies as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variable of taxpayer awareness, service quality, tax sanctions, and the application of tapping boxes has a positive effect on the compliance of natural taxpayers paying restaurant taxes at the Denpasar City Revenue Agency. Keywords: Awareness of Taxpayers; Service Quality; Tax Sanctions; The Application Of Tapping boxes; Taxpayer Compliance.
PENGARUH ASET TIDAK BERWUJUD DAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Made Trisnajuna; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 13 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

The purpose of this research is to test the influence of intangible asset value and research & development expenditure on corporate market value and financial performance of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2010-2013. Samples were determined using purposive sampling method and consisting of 40 companies with 155 observations. The data in this study was collected through non-partisipan observation method by downloading data from IDX. The testing of hypotheses in this research used multiple linear regression. The result shows that intangible assets value and research & development expenditure influence positively and significantly on corporate market value and financial performance.
FAKTOR-FAKTOR YANG MEMENGARUHI VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Komang Trisdia Mahindrayogi; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 14 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

Auditor switching is the alternation of the public accounting firm that performed by a company,the alternation is possible because of the obligation (mandatory) and also voluntary (voluntary). This study purposes to determine the influence of public ownership, the growth of the company, going concern opinion, and the financial difficulties of the voluntary auditors switching. This study used logistic regression analysis with a sample of 42 companies based on the results of purposive sampling with criteria established. The test results showed that the variables of public ownership and growth of companies that proxied by the ratio of sales growth give a positive effect on voluntary auditor switching.The going concern opinion and financial difficulties do not affect the voluntary switching auditors.
PENGARUH KOMITMEN ORGANISASI, LOCUS OF CONTROL DAN TEKANAN ANGGARAN WAKTU AUDIT PADA PENERIMAAN UNDERREPORTING OF TIME Yenni Fransisca Limawan; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 15 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

This study aimed to determine the effect of KAP organizational commitment, external locus of control and audit time budget pressure on the behavior of underreporting of time. The population in this study consisted of all auditors in KAP Bali based on Public Accounting Firm and Certified Public Accountants directory issued by the Indonesian Institute of Certified Public Accountants (IAPI) in 2015  amounts to 9 public accounting firm. Based on the sampling saturated in the selection of the sample, total number of samples was 55 auditors. The data used was primary data collected by questionnaire method. The data analysis technique used in this study is multiple regression analysis. Based on the analysis showed that the KAP organizational commitment had significant negative effect on the behavior of underreporting of time. External locus of control and audit time budget pressure variables had significant positive effect on the behavior of underreporting of time.  
PENGARUH TINGKAT KEPATUHAN PENGENDALIAN INTERN PADA EFEKTIVITAS USAHA KOPERASI SIMPAN PINJAM DI KOTA DENPASAR Putu Sanjita Dewi; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 16 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

Implementation of activitiys corp has been widely applied to various types of companies, including the non-profit corporation. This is because the implementation of corp is able to affect the company's performance. This reasearchin on companies in Denpasar  the Samples were taken deliberately so as much as 88 used as a sample.. Hypothesis testing results showed that the variables of risk assessment as well as information and communication have a significant effect on the effectiveness of the effort, while the control environment, which means do not affect the effectiveness of the business, while the risk assessment as well as information and communication above the table, which means t affect the effectiveness of the Credit Unions efforts in Denpasar.
PENGARUH TINGKAT PERPUTARAN KAS, PIUTANG, DAN PERTUMBUHAN JUMLAH NASABAH KREDIT PADA PROFITABILITAS BPR DI KOTA DENPASAR I Wayan Septian Aditya Pratama; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 5 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 ialah agar dapat melihat dampak ketiga variabel bebas pada profitabilitas BPR di kota Denpasar periode 2010-2012.Penelitian ini dilakukan di BPR di Kota Denpasar periode 2010-2012. Jumlah sampel yang diambil sebanyak 36 unit, dengan metode purposive sampling. Pengumpulan data dilakukan dengan cara observasi non partisipan. Regresi linier berganda merupakan tekhnik analisis yang dipergunakan .Berdasarkan hasil analisis, semua model regresi lolos dalam uji asumsi klasik. Dari hasil analisis yang sudah dilakukan, didapat hasil bahwa ketiga variabel berpengaruh secara simultan pada profitabilitas BPR Di Kota Denpasar periode 2010-2012. Profitabilitas BPR Di Kota Denpasar periode 2010-2012 dipengaruhi oleh ketiga variable bebas tersebut sebesar 33,6 persen, sisanya 66,4 persen dipengaruhi oleh faktor lain yang tidak dimasukan dalam model. Pengujian secara parsial menunjukan bahwa hanya variable pertumbuhan jumlah nasabah kredit yang berpengaruh secara parsial pada profitabilitas BPR Di Kota Denpasar periode 2010-2012.Untuk meningkatkan profitabilitas BPR sebaiknya kualitas SDM harus ditingkatkan dan memberikan pelayanan terbaik bagi setiap nasabah terutama nasabah kredit dan berusaha meningkatkan jumlah nasabah kredit yang sehat dan efektif. Kata kunci: tingkat perputaran kas, tingkat perputaran piutang, pertumbuhan jumlah nasabah kredit, profitabilitas

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