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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
 290   291   292   293   294 
PENGARUH LEVERAGE, EARNINGS VOLATILITY DAN PAJAK PENGHASILAN PADA NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI A. A. Istri Mega Cahyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p02

Abstract

This study aimed to get empirical evidence of the effect of leverage, earnings volatility and income tax on the value of companies listed in Indonesia Stock Exchange 2010-2014. The sample selection used was random sampling technique that is obtainable 14 (fourteen) manufacturing companies. With a data analysis technique used is multiple linear regression analysis were supported by statistical test F, t statistical test and the coefficient of determination. The results of this study indicate that leverage and earnings volatility negatively affect the value of companies listed on the Indonesia Stock Exchange in 2010-2014, while the income tax positive effect on the value of companies listed in Indonesia Stock Exchange 2010-2014.
Pengaruh Pengungkapan Tanggung Jawab Sosial melalui Laman Resmi Perusahaan terhadap Nilai Perusahaan Rivanti Santiara Dewi; Erina Sudaryati
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p02

Abstract

The development of the internet in Indonesia in 2018 is quite rapid. The use of the company's official website can be a medium for companies to disclose and inform the company's social responsibility to stakeholders. Companies that carry out corporate social responsibility, the company's share price will increase, in this case an increase in share price is a reflection of an increase in corporate value. The purpose of this study was to determine whether disclosure of social responsibility carried out on the company website affects the value of the company, with a sample of 93 high profile industry companies listed on the Indonesia Stock Exchange in 2018, with a sampling technique using purposive sampling. The results found that the disclosure of corporate social responsibility made through the company's official website has no effect on the firm value. Keywords: CSR; Official Website; Firm Value; High Profile Industry.
Peran Good Corporate Governance dalam Memoderasi Pengaruh Penghindaran Pajak dan Profitabilitas Pada Nilai Perusahaan Sisilia Dewi Putu; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p15

Abstract

The purpose of this study was to determine the effect of tax avoidance and profitability on firm value with good corporate governance (GCG) as a moderating variable. The observed companies are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used in the study were 77 companies with purposive sampling technique. The data analysis technique used is moderated regression analysis (MRA). The results showed that tax avoidance had no effect on firm value and good corporate governance (GCG) was unable to moderate the effect of tax avoidance on firm value. The study also found that profitability had a positive effect on firm value and good corporate governance (GCG) was able to strengthen the influence of profitability on firm value. Keywords: Firm Value; Good Corporate Governance; Profitability, Tax Avoidance.
Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan End User Software Akuntansi Muhammad Raihan Mubaraq; Huda Trihatmoko
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p10

Abstract

This study aims to provide empirical evidence regarding the effect of information system quality, information quality and perceived usefulness on the satisfaction of end-users of accounting software. Respondents in this study were 66 respondents in 30 SKPDs located in West Lombok Regency, West Nusa Tenggara (NTB) in the accounting division in the Regional Work Unit that is directly involved in the use of accounting software. Samples were selected using a purposive sampling technique. Data collection techniques in this study using a questionnaire or questionnaire with a semantic differential scale and analyzed using multiple linear regression. The results of this study indicate that the quality of information systems, the quality of information and perceived usefulness affect the satisfaction of end users of accounting software. Keywords: Information Systems Quality; Information Quality; Perceived Usefulness; End User Satisfaction.
ANALISIS PERBANDINGAN KINERJA DENGAN BALANCED SCORECARD PADA KSU BERINGKIT DENGAN KSU DENBANTAS Nyoman Etia Rahayu; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 9 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

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

Abstract

This research aimed to determine performance of KSU Beringkit and KSU Denbantas using Balanced Scorecard approach. Research at KSU Beringkit and KSU Denbantas choosed because both cooperatives have many business units in addition, not only to savings and loans. Therefore, performance of both cooperatives can be assessed more accurately because not only assess level of user satisfaction of services transactions between members of savings and credit in cooperatives but also the outside members of cooperative who make transactions in other business units. It causes both cooperatives have advantages than other types of cooperatives and more accurately to research.
Dampak COVID-19 Terhadap Hasil Analisis Kelayakan Investasi pada Saham Perusahaan BUMN Muktar Redy Susila
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p08

Abstract

The aim of the research is to analyze the impact of COVID-19 on the stock performance of State-Owned Enterprises (BUMN). The research sample is the shares of BUMN companies. The sampling technique used in this research is purposive sampling. The number of samples that met the research criteria were 19 state-owned companies. The method used to analyze the CAPM. The results of the analysis prior to COVID-19 found that five state-owned companies were efficient shares. The results of the analysis at the time of COVID-19 obtained that fifteen BUMN companies were efficient shares. The results of the different tests on the performance of BUMN shares before and during COVID-19 concluded that there were differences. The results of the study show that with COVID-19 the feasibility of state-owned company shares has changed.Keywords : Stocks; COVID-19; CAPM; State-Owned Companies
Analisis Kontribusi Pendapatan Sektor Pariwisata terhadap Pendapatan Asli Daerah Kabupaten Gianyar Gusti Ayu Herlin Mardiana
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p20

Abstract

This study analyzes three variables, namely Gianyar Regency PAD, PHR and retribution for recreation and sports. The analytical tool used in this study is contribution analysis, linear regression. This study uses secondary data, so that the data collection method used is the method of non-participant observation. Based on the results of the analysis, it is known that the contribution of tourism sector revenues from PHR and retribution for recreation and sports reached an average of 44.71 percent during 2002-2017. The results of this study can be a reference for the Gianyar Regency Government that revenue from the tourism sector has a large contribution to the Gianyar Regency PAD, so the Gianyar Regency Government is increasingly motivated to continue to improve facilities and infrastructure in the tourism sector that can support increased income from the tourism sector. Keywords: Hotel And Restaurant Tax; Retribution For Recreation And Sports; Local Revenue.
EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL: STUDI KASUS PADA PT HUTAMA KARYA (PERSERO) Ni Putu Widhi Gita Purana Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 12 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

Internal control can improve the accuracy and confidence of accounting information data by preventing errors. There are five components of internal control as a process to produce adequate control. The purpose of this study was to assess the effectiveness of internal control at PT Hutama Karya ( Persero ) Regional Office IV. This research is a quantitative descriptive . The sampling was purposive sampling method , and there are 15 samples. Data collection method used was a questionnaire technique. Based on calculations that are based on respondent's answers regarding internal control PT Hutama Karya ( Persero ) Regional Office IV, which fit into the category quite effective.
Diversifikasi Perusahaan, Leverage, Pergantian Chief Executive Officer dan Manajemen Laba Perusahaan Farmasi Dimasa Pandemi
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p13

Abstract

The phenomenon of earnings management is something that often occurs in companies, this is due to the desire of company management to show maximum performance to investors, but by manipulating company profits. This study a.ims to analyze the eff.ect of company diversification, leverage, and CEO turnover on earnings managem.ent. The population in this study were pharmaceutical companies listed on the IDX for the period 2014-2019. Data were collected using the documentation method. The data analysis technique used multiple linear regression analysis with SPSS 20.0 for Windows. The results showed that company diversification and CEO turnover had a positive effect on earnings manag.ement. Leverage has a negat.ive effect on earn.ings managem.ent. So it can be concluded that earnings management in pharmaceutical companies is influenced by company diversification, CEO turnover and leverage. Keywords: Company Diversification; Leverage; CEO Turnover; Earnings Management.
Budaya Catur Purusa Artha Memoderasi Love of Money dan Sifat Machiavellian, Terhadap Indikasi Fraud Komang Risa Rahayu Ningsih; Ketut Budiartha; I Ketut Sujana; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p11

Abstract

This study aims to analyze the effect of Love of money and Machiavellian nature on indications of fraud, as well as to test whether the Catur Purusa Artha culture is able to weaken this influence. The research was conducted on GSM BUMDes spread across Buleleng Regency with a total sample of 95 respondents who were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian nature had a positive effect on indications of fraud. This means that the higher the love of money owned by BUMDes managers, the higher the tendency to indicate fraud. The Catur Purusa Artha culture is able to weaken the influence of love of money on indications of fraud. Which means that the attitude of Love of money accompanied by the practice of good values ??of Catur Purusa Artha can reduce the negative influence of the attitude of Love of money on indications of fraud. Meanwhile, the Catur Purusa Artha culture does not moderate the Machiavellian influence on indications of fraud. This means that Catur Purusa Artha does not have an impact on the Machiavellian influence on indications of fraud. Keywords: Love of Money; Machiavellian; Catur Purusa Artha Culture; Fraud.

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