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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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Pengukuran Kinerja Bank Perkreditan Rakyat Werdhi Sedana Kabupaten Gianyar Dengan Teknik Balanced Scorecard Pande Made Hierra Andira Sari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 28 No 1 (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.i01.p20

Abstract

This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 96 credit customers. The technique used to take samples is simple random sampling.. The data analysis technique used is perspective on the Balanced Scorecard. The financial perspective got results that are categorized as good. The customer perspective can increase customer satisfaction that produces good numbers and is supported by an increase in the number of customers. The internal business perspective uses infrastructure capacity which has decreased and on innovation growth, BPR has been able to increase innovation in 2018. Then, the learning and growth perspective shows an increase in employee productivity and employee satisfaction. Keywords: Performance assessment, balance scorecard.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM PENGAMBILAN KEPUTUSAN UNTUK MEMBERIKAN OPINI AUDIT A. A. Istri Dewi Rharasati I. D. G. Dharma Suputra
E-Jurnal Akuntansi Vol 3 No 3 (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 Penelitian ini bertujuan untuk mengetahui pengaruh etika profesi, komitmen profesional, pengalaman kerja, dan independensi auditor terhadap pengambilan keputusan untuk memberikan opini audit pada Kantor Akuntan Publik di Bali. Penelitian menggunakan  sampel sebanyak 50 dengan metode penentuan sampel yaitu purposive sampling dan teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa, etika profesi, komitmen profesional, pengalaman kerja, dan indepedensi auditor berpengaruh terhadap pengambilan keputusan untuk memberikan opini audit pada Kantor Akuntan Publik di Bali. Kata Kunci : etika profesi, komitmen profesional, pengalaman kerja, independensi, opini audi
PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN I Made Dwi Harmana; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 6 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

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pajak tangguhan dan tax to book ratio terhadap kinerja perusahaan. Penelitian ini menggunakan Return on Investment (ROI) sebagai proksi dari kinerja perusahaan. Dengan menggunakan metode purposive sampling terpilih sebanyak 33 perusahaan manufaktur periode 2010-2011 menjadi sampel penelitian ini. Pengujian asumsi klasik menggunakan uji normalitas, heteroskedastisitas, multikolinearitas, dan autokorelasi. Analisis regresi yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan pembahasan hasil penelitian membuktikan pajak tangguhan memiliki pengaruh positif signifikan terhadap kinerja perusahaan, sedangkan tax to book ratio tidak berpengaruh terhadap kinerja perusahaan. Kata kunci: pajak tangguhan, tax to book ratio, kinerja perusahaan
PENGARUH KEPEMILIKAN MANAJERIAL DAN BOOK TAX DIFFERENCES PADA PERSISTENSI LABA Fitria Jumiati; Ni Made Dwi Ratnadi
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

Reported earnings reports expected quality. Earnings quality is free from income disctionary accruals. Earnings persistence is one component of the quality of their earnings. Managerial ownership and book tax differences are expected to show earnings quality. The annual financial statements for the 2008-2011 term manufacturing companies listed on the Indonesian Stock Exchange selected as the sample. Purposive sampling selected as the sampling technique while multiple regression is used as a data analysis tool. The results showed that managerial ownership has a positive effect on earnings persistence, and while the book tax differences. Large positive book tax differences and large negative book tax differences effect on the persistence of earnings, the large positive book tax differences/large negative book tax differences lower earnings persistence than small book tax differences.
PENGARUH AKTIVA PRODUKTIF, DANA PIHAK KETIGA, DAN UKURAN PERUSAHAAN PADA RASIO BOPO Made Ayu Indra Cahyani I Wayan Ramantha
E-Jurnal Akuntansi Vol 2 No 3 (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 Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan aktiva produktif, pertumbuhan dana pihak ketiga dan ukuran perusahaan pada rasio BOPO yang dimiliki oleh bank-bank yang terdaftar di Bursa Efek Indonesia. Memakai data sekunder berupa laporan keuangan tahunan bank-bank yang terdaftar di BEI tahun 2010-2011. Metode penentuan sampel yang digunakan adalah purposive sampling. Hasil analisis menunjukan bahwa pertumbuhan kredit, tabungan dan deposito tidak berpengaruh positif terhadap rasio BOPO, dan hanya variabel ukuran perusahaan yang berpengaruh positif pada rasio BOPO. Kata Kunci: rasio BOPO, aktiva produktif, dana pihak ketiga, ukuran perusahaan  
Indikator Keuangan dalam Laporan Keuangan dan Kebijakan Dividen Sukiantono Tang; Elvin Elvin
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.p05

Abstract

This study aims to analyze the relationship between the financial indicators contained in the financial statements and dividend policy. Companies that are listed on the Indonesia Stock Exchange and meet the criteria set out in the study are used as research samples. This study uses 631 observational data from 2017 - 2021 obtained from the company's official website and the Indonesia Stock Exchange. Panel data regression is used to examine the effect of each variable on dividend policy. The best regression model in this study is the Fixed Effect Model. This study shows that free cash flow; firm risk; and return on equity have a significant positive effect on dividend policy. In addition; market to book value ratio and net asset growth have a significant negative effect. Other variables used in this study do not affect dividend policy. Keywords: Dividend Policy; Profitability; Liquidity; Financial Ratios.
KARAKTERISTIK PERUSAHAAN DI BURSA EFEK INDONESIA, REPUTASI KANTOR AKUNTAN PUBLIK DAN KETEPATWAKTUAN PELAPORAN KEUANGAN Ni Putu Desy Darmiari; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 9 No 1 (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

Financial information must have relevance and reliability to be used as basis for decision making. Timeliness regard with aspects of relevance. This study examines the effect company characteristics that use variables of industry type, company size, profitability, complexity of operations, and company age, and audit firm reputation the timeliness of financial reporting at Indonesian Stock Exchange in 2012. Purposive sampling was done to sampling method and aquired 323 companies. The analysis using multiple linear regression. The analysis finds the industry type, company size, profitability, company age and audit firm reputation affects timeliness of financial reporting, while complexity of operation has no effect timeliness of financial reporting.
Pengalaman Kerja, Tingkat Pendidikan, Pelatihan dan Efektivitas Penggunaan Sistem Informasi Akuntansi di Koperasi Simpan Pinjam Flora Angela Ribeiro; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p04

Abstract

The research aims to determine the effect of work experience, education level, and training on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. The samples used were 18 cooperatives with 54 respondents by applying a purposive sampling technique. Data was collected through the questionnaire method which was then analyzed using multiple linear regression tests which were processed with the help of the SPSS 24.0 application. The results of the study show that work experience, level of education, and training have a positive and significant influence on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. Keywords: Work Experience; Education Level; Training; Effectiveness of Use of Accounting Information Systems.
PENGARUH KEMAMPUAN TEKNIK PEMAKAI, EFEKTIVITAS SIA, DUKUNGAN MANAJEMEN PUNCAK, LINGKUNGAN KERJA FISIK PADA KINERJA INDIVIDUAL Harsya Widyasari; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 11 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

Good individual performance will help the company to achieve goals and meet the needs of the community. Accounting information system to facilitate the employees to do the work in the operational and financial activities. The purpose of this study was to determine the effect the ability of users of accounting information systems engineering, accounting information system effectiveness, top management support, and physical work environment on individual performance LPD in District Mengwi. Method of determining the sample in this study was done by using simple random sampling. Respondents in this study amounted to 59 employees in the District Mengwi LPD obtained by the formula Slovin. This study tested using multiple linear regression analysis with SPSS 15:00 for windows. Based on the results of the analysis can be concluded that the variable ability of users of accounting information systems engineering, accounting information system effectiveness, top management support, and physical work environment positive effect on individual performance.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Moderasi Pengungkapan Elemen-Elemen Integrated Reporting Gilang Ryanda Bhimantara; Agung Dinarjito
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p16

Abstract

This paper aims to determine the effect of profitability on firm value and the moderation of disclosure of integrated reporting elements in influencing the relationship of profitability with firm value. The sample is representative of each sector using the purposive stratified sampling method. This research is a quantitative study using a sample of 86 companies listed on the Indonesia Stock Exchange (BEI). Data were analyzed using multiple linear regression and processed using the Stata 13 application. The results show that profitability has no effect on the value of the company. Investors still need to consider the information generated from profitability because of the option to put into retained earnings and dividend distribution that will be taken by the company. The other result state that the integrated reporting elements do not affect the relationship of profitability with firm value because the value of information in the disclosure element is not directly related to the financial information (numbers) of a company. Keywords: Profitability; Firm Value; Integrated Reporting.

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