cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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
 293   294   295   296   297 
Faktor-Faktor yang Mempengaruhi Persepsi Etis Auditor Dengan Filosofi Tri Kaya Parisudha Sebagai Variabel Pemoderasi Komang Tri Utariyani; Ida Bagus Putra Astika
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.p11

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of love of money, machiavellian nature, and ethical sensitivity on auditors' ethical perceptions with the Tri Kaya Parisudha philosophy as a moderating variable. This research was conducted at 12 Public Accounting Firms. The method of determining the sample in this study used a purposive sampling technique so that a sample of 78 auditors was obtained. Data was collected using the questionnaire method. The data analysis technique used in this research is using PLS 3.0 software. Based on the results of the study, it is known that love of money has a negative effect on the ethical perception of the auditor, while the machaivellian nature and ethical sensitivity have no effect on the ethical perception of the auditor. Based on the results of the research that has been done, it is also known that the Tri Kaya Parisudha philosophy is not able to weaken the influence of love of money on the ethical perception of the auditors, while the Tri Kaya Parisudha philosophy is able to weaken the influence of Machiavellian nature and ethical sensitivity on the auditor's ethical perception. Keywords: Love of Money; Machiavellian; Ethical Sensitivity; Ethical Perception; Philosophy Tri Kaya Parisudha.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Kemampuan Pengawas Internal sebagai Variabel Pemoderasi Febryanto Hardianus Magung; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 25 No 3 (2018)
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.2018.v25.i03.p24

Abstract

This study aims to provide information relevant to internal internals to moderate fund accounts in budgetary slack. The population in this research is the structural officer in OPD area of Denpasar Transportation Government Department, which consist of Structural Official of Echelon II - IV. Sampling technique used in this research is Nonprobability Sampling, especially Saturated Samples. The sample used 28 people who used survey method data as questionnaire. Data is processed using the Statistical Package for Social Science (SPSS) program for windows for the hypotheses that have been formulated. Result of validity test and reliability of acceptable result. The result of Moderated Regression Analysis (MRA) analysis from budget fund to internal management as moderator variable, found that internal supervisor ability can influence budget and budget. Keywords: internal auditors, participation, slack, budgetary
Pengaruh Financial Distress dan Kualitas Corporate Governance Pada Manajemen Laba Ayu Taradyan Gupta; I Wayan Suartana
E-Jurnal Akuntansi Vol 23 No 2 (2018)
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.2018.v23.i02.p26

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh financial distress dan kualitas corporate governance pada manajemen laba. Penelitian ini dilakukan pada perusahaan sektor perbankan yang terdaftar di BEI tahun 2013-2016. Jumlah sampel yang diambil sebanyak 34 perusahaan, dengan metode purposive sampling. Metode pengumpulan data dalam penelitian ini adalah observasi non partisipan. Teknik analisis data yang digunakan adalah regresi linier berganda. Financial Distress menggunakan nilai z-score altman, kualitas corporate governance menggunakan penilaian kualitas yang dikembangkan oleh mahdan 2010 dan manajemen laba menggunakan nilai Discretionary Accruals (DA). Berdasarkan hasil analisis ditemukan bahwa financial distress berpengaruh positif dan signifikan pada manajemen laba serta kualitas corporate governance berpengaruh negatif dan signifikan pada manajemen laba.
Pengaruh Budaya Organisasi Pada Hubungan Antara Penerapan Good Government Governance dan Kinerja Pegawai Anak Agung Ngurah Mahaputra Bismantara; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 26 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.v26.i03.p11

Abstract

The purpose of this study is to obtain empirical evidence of Organizational Culture as a moderator between the application of Good Government Governance and Employee Performance. The sample is determined using the Slovin method. The population of this research is 61 people who work in Dinas Penanaman Modal Denpasar City. The method of data collection is done using the questionnaire method and the data analysis techniques used are factor analysis and moderated regression analysis. Based on the analysis it was found that Good Government Governance had a positive effect on Employee Performance, and Organizational Culture was able to strengthen the effect between Good Government Governance and Employee Performance. Keywords: Good Government Governance, Organizational Culture, and Employee Performance
Pengaruh Integritas, Independensi, dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor Inspektorat Kota Denpasar Putu Ryan Hendrawan; I Ketut Budiartha
E-Jurnal Akuntansi Vol 24 No 2 (2018)
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.2018.v24.i02.p20

Abstract

Kinerja auditor merupakan hasil kerja auditor dalam melaksanakan tugas auditnya sesuai dengan tanggungjawab yang diberikan kepadanya. Penelitian ini ditujukan untuk menguji apakah integritas, independensi, dan gaya kepemimpinan transformasional berpengaruh pada kinerja auditor. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Kantor Inspektorat Kota Denpasar. Pengambilan sampel yang digunakan adalah sampel jenuh, sedangkan data dikumpulkan melalui teknik kuesioner. Teknik analisis data yang digunakan adalah teknik analisis kuantitatif yang meliputi analisis regresi linierberganda. Target Responden dalam penelitian ini adalah 40 responden. Pengujian validitas dan reabilitas instrument variabel-variabel yang digunakan dalam penelitian ini memiliki tingkat validitas dan reabilitas yang dapat diterima. Hasil penelitian ini menunjukkan bahwa integritas, independensi, dan gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja auditor. Hal ini bermakna bahwa penerapan integritas dan independensi yang tinggi dalam melaksanakan tugas audit akan membuat kinerja auditor akan semakin baik. Gaya kepemimpinan transformasional dapat memberikan nuansa yang baik pada kinerja auditor. Kata Kunci: integritas, independensi, gaya kepemimpinan transformasional, kinerja auditor
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK, DIVIDEND PAYOUT RATIO DAN NET PROFIT MARGIN PADA PERATAAN LABA I Komang Gede Ginantra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 10 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

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

Abstract

Perataan DELTA merupakan revenue suatu PERUSAHAAN Dalam, menurunkan Kisaran keuntungan Yang dilaporkan di Laporan Perubahan Keuangan et al sebagai pencapaian TINGKAT DELTA Yang diinginkan. PENELITIAN Suami memiliki tujuan yaitu Ingin Menguji Faktor-Faktor Yang berpengaruh terhadap perataan DELTA. POPULASI PENELITIAN Dalam, Suami adalah seluruh PERUSAHAAN manufakur. Disability penentuan sampelnya adalah purposive sampling. Sampel Yang terpilih sebanyak 17 PERUSAHAAN SIL kriteria Yang telah di tentukan. Hasil Berdasarkan pengujian Yang dilakukan diperoleh bahwa variabel NPM berpengaruh positif terhadap perataan DELTA sedangkan variabel Profitabilitas, leverage keuangan , ukuran PERUSAHAAN, kepemilikan Publik Dan DPR regular tidak berpengaruh positif terhadap perataan DELTA iB PERUSAHAAN manufaktur yang terdaftar di Bursa Yang Efek Indonesia
Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk) Ni Made Anita Dewi Natami; Ketut Muliartha
E-Jurnal Akuntansi Vol 27 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.v27.i03.p02

Abstract

Knowing the influence of attitudes, quality motivation, and economic motivation on students' interest in joining PPAk is the purpose of this study. The research location is the Faculty of Economics and Business (FEB), Udayana University. The study sample consisted of 170 2015 class students majoring in accounting, of which 87 were regular students and 83 were non-regular students. The sampling technique used was purposive sampling using solvin formula. The data collection used is using questionnaires. Multiple linear regression analysis is the data analysis technique that used in this study. The results of data analysis found that attitudes, quality motivation, and economic motivation had a positive effect on students' interest in joining PPAk.Keywords: Attitudes; Quality Motivation; Economic Motivation; Interest in Following PPAk
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan Gusti Ayu Made Rita Susanti; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 28 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.v28.i03.p09

Abstract

The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.
Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor I Nyoman Wirada Sanjaya; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 29 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.v29.i02.p28

Abstract

The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.
Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage Bella Riantiarta Agatha; Siti Nurlaela; Yuli Chomsatu Samrotun
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.p15

Abstract

This study aims to examine and analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research. The population and sample used by all food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period by taking samples using purposive sampling method obtained a total of 13 companies that met the criteria. The data analysis technique used is multiple linear regression test. The results of this study indicate that managerial ownership, independent boards of commissioners, and audit committees have a positive and significant influence on financial performance. While institutional ownership has no effect on financial performance. Keywords: Financial Performance; Managerial Ownership; Institutional; Independent Board of Commissioners; Audit Committee.

Page 295 of 333 | Total Record : 3329

 293   294   295   296   297 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue