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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 ENVIRONMENTAL PERFORMANCE PADA REAKSI INVESTOR DI PERUSAHAAN HIGH PROFILE BURSA EFEK INDONESIA Komang Rina Prabandari; Ketut Suryanawa
E-Jurnal Akuntansi Vol 7 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 Respon yang diberikan oleh investor ketika informasi diungkapkan disebut reaksi investor. Saat ini informasi yang menjadi salah satu pertimbangan penting calon investor adalah informasi tentang sosial dan lingkungan. Environmental Performance adalah kinerja perusahaan untuk mewujudkan lingkungan baik, yang akan membangun citra yang baik di mata stakeholders. Metode penentuan sampel menggunakan metode purposive sampling dan diperoleh 18 perusahaan. Pengujian hipotesis menggunakan teknik regresi liniear sederhana. Pengujian secara parsial menyimpulkan environmental performance berpengaruh positif pada reaksi investor. Kata kunci : Reaksi Investor, Abnormal Return, Environmnetal Performance, high profile
PENGARUH INDEPENDENSI, PROFESIONALISME, STRUKTUR AUDIT, DAN ROLE STRESS TERHADAP KINERJA AUDITOR BPK RI PERWAKILAN PROVINSI BALI I Gede Bandar Wira Putra
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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 Financial management supervision should do well for the success of national development. The rise of cases of deviation from the state budget makes BPK RI demanded better performance. The purpose of this study is to know the influence of the independence, professionalism, audit structure, role conflict and role ambiguity on auditor BPK RI Perwakilan Provinsi Bali performance. The analysis techniques used is multiple linear regression. The population were 41 auditors of BPK RI Perwakilan Provinsi Bali. The results showed variable independence and audit structures significantly positive effect on auditor performance, role conflict variables significantly negative effect on auditor performance, while the role of professionalism and role ambiguity are not shown affect the auditor performance. Keywords : independence, profesionalism, audit structure, role conflict, role ambiguity, and auditor performance.       
Hubungan Risiko Saham Dengan COVID-19 I Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p14

Abstract

COVID-19 has affected all aspects of life, including capital markets around the world, including Indonesia. This study aims to look at the impact of COVID-19 on changes in risk in stocks. Stock risks that are the object of research are overall risk (variance return) and market-based risk (stock beta). The research method used is a quantitative approach with a population of all company shares listed on the Indonesia Stock Exchange (IDX) with purposive sampling, where a sample of 67 companies was obtained. There is a significant difference between the total stock risk before the COVID-19 pandemic and during the COVID-19 pandemic. There is an increase in total stock risk during the COVID-19 pandemic. Furthermore, there is a significant difference between market risk before the COVID-19 pandemic and during the COVID-19 pandemic. Keywords: Stock; COVID-19; Return; Stock Risk
Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure I Putu Dedy Wijaya Pratama; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p17

Abstract

The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure
Pengetahuan, Risiko Investasi , dan Minat Mahasiswa untuk Berinvestasi dengan Sikap Berinvestasi sebagai Pemediasi Nicholas Arvin Ompusunggu; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p06

Abstract

Penelitian berfokus pada minat mahasiswa khususnya usia generasi muda yang telah mempunyai minat dalam berinvestasi di pasar modal. Penelitian bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh pengetahuan dan risiko investasi pada minat mahasiswa untuk berinvestasi dimediasi oleh sikap berinvestasi. Populasi penelitian sadalah mahasiswa Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Udayana. Metode pengumpulan sampel adalah probability sampling dengan teknik simple random sampling dan terpilih 156 mahasiswa sebagai sampel penelitian. Data dianalisis menggunakan teknik analisis regresi linier berganda dan uji Sobel sebagai uji mediasi. Hasil penelitian menemukan bahwa pengetahuan investasi tidak berpengaruh pada minat mahasiswa untuk berinvestasi di pasar modal, sedangkan risiko investasi berpengaruh positif pada minat mahasiswa untuk berinvestasi di pasar modal, selain itu sikap berinvestasi berpengaruh positif secara pada minat berinvestasi mahasiswa. Hasil penelitian ini juga membuktikan bahwa sikap berinvestasi tidak mampu memediasi pengaruh pengetahuan dan risiko investasi pada minat mahasiswa dalam berinvestasi di pasar modal. Kata Kunci: Pengetahuan Investasi; Risiko Investasi; Minat Mahasiswa; Sikap Berinvestasi
Good Corporate Governance Memoderasi Pengaruh Corporate Sosial Responsibility dan Penerapan Green Accounting terhadap Kinerja Keuangan Ni Made Somo Misutari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p03

Abstract

The Covid-19 pandemic situation in Indonesia has caused many social responsibility programs that have been planned to be held in 2020 to be delayed. This condition requires companies to design adaptive and innovative CSR programs to respond to the needs of the community. The purpose of this research is to determine the influence of Corporate Social Responsibility (CSR) and the application of green accounting on the company's financial performance and to know the role of Good Corporate Governance (GCG) in strengthening the influence of Corporate Social Responsibility on the company's financial performance. The population in this study are all Green Industry Award-Winning companies listed on the Indonesia Stock Exchange year 2017-2019. The data analysis technique used Moderated Regression Analysis (MRA) with the IBM SPSS Statistics 20 program. The results showed that Corporate Social Responsibility and the interaction of Corporate Social Responsibility with Good Corporate Governance had a positive and significant effect on financial performance. The application of Green accounting has no significant effect on financial performance. The results also show that GCG is a type of all moderation (quasi moderation). Keywords : CSR; Green Accounting; GCG; Financial Performance.
Predicting Financial Distress in Indonesia's Retail Industry Aurora Angela; Oktavianti Oktavianti; Nindy Tanison
E-Jurnal Akuntansi Vol 34 No 8 (2024)
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.2024.v34.i08.p13

Abstract

The condition of a healthy company is an ideal representation for all parties, both internal and external to the company. However, at times, there are moments when a company does not operate according to plan and may experience financial difficulties (financial distress). The threat of financial distress requires the company to have the appropriate strategy to anticipate conditions that may cause financial problems for the company. To predict financial distress, it can be analyzed from the financial ratios of the company. In this study, the researcher used operating capacity, profitability, leverage, and cash flow as independent variables and examined how they are related in predicting financial distress. The study used the entire population of retail sector companies in Indonesia with an observation period from 2019 to 2022. The retail sector was the focus of this research because in 2021, several retail sectors were in financial distress and even declared bankrupt. The conclusion of this research is that all four variables, namely operating capacity, profitability, leverage, and cash flow, have an effect in predicting financial distress. Operating capacity, profitability, and cash flow show a negative direction in their effect on predicting financial distress, while leverage shows a positive direction in its effect on financial distress. Keywords: financial distress, operating capacity, profitability, leverage, cash flow
Pengaruh Pertumbuhan Laba, Profitabilitas dan Ukuran Perusahaan Pada Kualitas Laba Ni Putu Lia Sumertiasih; Gerianta Wirawan Yasa
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.p14

Abstract

The purpose of the study was to examine the effect of profit growth, profitability, and firm size on earnings quality. The population studied in the study were all manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period with a total of 156 manufacturing companies. The sample used in this study was determined by purposive sampling method with 3 criteria. Based on these criteria, a sample of 39 companies was obtained with 3 years of observation so that the total sample studied became 117 observational data. The data analysis technique used in this research is multiple linear regression analysis. The results showed that profit growth, profitability, and firm size had a positive effect on earnings quality. Keywords: Earnings Quality; ROA; SIZE; Growth.
Internal Control Strategies to Mitigate Inventory Losses in Palm Oil Plantations: A Case Study of PT XYZ Des Daffa Bandanaira; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p08

Abstract

ABSTRACT This study evaluates the internal control mechanisms governing supporting inventory at PT XYZ, a palm oil plantation. Inventory plays a crucial role in the production process, as inadequate stock levels can hinder operational efficiency. However, ineffective inventory management may result in losses due to damage or spoilage, rendering materials unusable in palm oil production. Employing a qualitative research design with a case study approach, this study incorporates a literature review and interviews with relevant stakeholders to identify the root causes of supporting inventory losses and propose targeted recommendations. The findings suggest that PT XYZ should integrate supporting inventory into its risk assessment framework, enhance interdepartmental coordination, transition from manual to electronic inventory management systems, and establish standardized operating procedures (SOPs) for currently unmitigated risks. These measures would help prevent inventory losses stemming from damage or expiration, thereby strengthening overall internal control. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KINERJA INTELLECTUAL CAPITAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Mirza Masita; Willy Sri Yuliandhari; Muhamad Muslih
E-Jurnal Akuntansi Vol 18 No 2 (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

In the era of globalization, intellectual capital is a concern to academics and practitioners because it can be a tool to determine the value of the company. Intellectual capital is regarded as the hidden value which is located between the book value and market value. This study aimed to analyze the the audit committee characteristics and intellectual capital performance on the disclosure of intellectual capital. Characteristics of the audit committee that is used in this research are size of the audit committee, number of audit committee meetings, and financial expertise of audit committees.The population in this study is a state-owned company went public listed on the Stock Exchange the period 2011-2014. The sample selection technique using purposive sampling and acquired 15 companies that were included with the period of 4 years in order to get 60 samples were observed. This research analyzed the annual reports of companies using content analysis. Methods of data analysis in this study is panel data regression using software Eviews 8.0.The results showed that the variable size of the audit committee, number of audit committee meetings,  financial expertise of audit committees and intellectual capital performance simultaneously significant effect on intellectual capital disclosure while partially intellectual capital performance does no effect on intellectual capital disclosure.

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