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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
 297   298   299   300   301 
Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi I Ketut Jati; Anak Agung Ngurah Bagus Dwirandra; Ni Luh Sari Widhiyani; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p15

Abstract

The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village apparatus in Buleleng Regency in 129 villages, and the sample was selected using a purposive sampling technique so that around 30 villages met the criteria with a total of 120 respondents. Primary data was collected by distributing questionnaires to the sample. Test analysis using moderation regression analysis technique (MRA). The results of the study indicate that the competence of village apparatus has a positive effect on the accountability of managing village funds; Community participation weakens the influence of village apparatus competence on village fund management accountability; Organizational commitment strengthens the influence of village apparatus competence on village fund management accountability; The internal control system weakens the influence of village apparatus competence on village fund management accountability; Clarity of budget targets strengthens the influence of village apparatus competence on village fund management accountability. Keywords: Competence; Accountability; Community Participation; Organizational Commitment
Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi Ryo Dwantara Tanjaya; I Ketut Jati
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.p11

Abstract

The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether independent commissioners in the relationship between leverage and capital intensity influence corporate tax aggressiveness. The population is companies operating in the basic industrial and chemical manufacturing sector, totaling 78 companies, with a sample of 28 companies determined using a non-probability sampling method with purposive sampling technique used as the sampling technique. The analysis technique uses Moderated Regression Analysis. The results of this research say that Leverage has a positive influence on tax aggressiveness. Capital intensity has no influence on tax aggressiveness. Independent commissioners are unable to moderate leverage and capital intensity on tax aggressiveness. Keywords: Awareness; Leverage, Capital Intensity, Aggressiveness, Independent Commissioner
Pendidikan, Kemampuan Teknik Personal Dan Kecanggihan Teknologi Informasi Terhadap Kinerja SIA Pada LPD Kecamatan Bebandem Ni Kadek Irma Pradnya Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p14

Abstract

This study analyzes the influence of education level, personal technical abilities and information technology sophistication on AIS performance in the LPD of Banyakem District. The research population was 15 LPDs, with a sample size of 100 respondents selected using a non-probability method, namely purposive sampling technique. The collected data was analyzed using multiple linear regression analysis techniques. The results of the study prove that the level of education has no effect on AIS performance, personal technical ability has a positive effect on SIA performance, information technology sophistication has a positive effect on AIS performance. Keywords: Education; Personal Engineering Ability; IT sophistication; SIA performance
Profitabilitas sebagai Pemoderasi Pengaruh Pertumbuhan Perusahaan pada Nilai Perusahaan Dewa Putu Dharmayusa; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p15

Abstract

This study aims to prove empirically the effect of companies growth to companies value with profitability as moderating. This study done at manufacturing companies in consumer goods sector that listed on the IDX. Sample were selected using with non-probability sampling method with purposive sampling technique. Total observation on this study is 60 observations for period 2015-2017. Analysis technique that used is Moderated Regression Analysis (MRA). The result of this study show companies growth and profitability doesn’t affect companies value. Profitability didn’t capable to moderating companies growth in affecting companies value. Keywords: Companies Value; Companies Growth; Profitability.
Penerapan IFRS S1 dan S2 pada Sustainability Reporting PT PLN (Persero) Ricky Reagen Julius Simorangkir; Elvia Rosantina Shauki
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p18

Abstract

Pressure from investors regarding non-financial information, environmental, social and governance issues is the main focus behind the implementation of IFRS S1 and S2 in PT PLN's sustainability reporting. The analysis used is in the form of a case study with data from observation, documentation and interviews using content and thematic analysis. The results show that in implementing IFRS S1 and S2 PT PLN publishes sustainability reports, ESG performance reports and TCFD reports, aiming to provide useful information for investors in decision making. PT PLN also aligned the core content of the ESG performance report with IFRS S1 and the TCFD report with IFRS S2. Challenges faced in implementing IFRS S1 and S2 include: meeting investor expectations regarding climate-related information presented, connectivity of the ESG Performance Report with financial statements, as well as targets for submitting IFRS S1 and S2 reporting simultaneously with financial reports. Keywords: IFRS S1 and S2, sustainability report, ESG performance report, TCFD report
Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia Ni Putu Wanda Anggeliana Putri; I Gusti Ayu Made Asri Dwija Putri; I Ketut Budiartha; Gayatri Gayatri
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p04

Abstract

This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used is purposive sampling in order to obtain 450 observational data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the results of the analysis of tax variables and the bonus mechanism have a positive effect on transfer pricing. Good Corporate Governance is able to moderate the effect of taxes and bonus mechanisms on transfer pricing. Keywords: Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.
Pengaruh Revisi Anggaran, Partisipasi Anggaran dan Tingkat Kesulitan Terhadap Pencapaian Anggaran yang Efektif pada Hotel Berbintang di Kota Denpasar. Km Sri Aprianti Jw; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p20

Abstract

This study aims to obtain empirical evidence of the effect of budget revisions, budget participation, and the level of difficulty of budget targets on budget effectiveness at star hotels in Denpasar City. In this study the dependent variable is Budget Effectiveness, while the independent variables in this study are Budget Revision, Budget Participation and Difficulty Level of Budget Targets. The method used is incidental sampling, namely conducting a survey by distributing questionnaires to respondents using (google form). The method of determining the sample uses the incidental sampling approach. The data analysis technique uses multiple linear regression. The results show that the Budget Revision has a positive and insignificant effect on Budget Effectiveness, Budget Participation has a positive and significant effect on Budget Effectiveness, and the Difficulty Level of Budget Targets has a positive and significant effect on Budget Effectiveness.
Market Reaction to the Announcement of the Enactment of the Presidential Regulation on the Investment Business Sector Kadek Rosita Dewi Indra Pratiwi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

The purpose of the study was to examine the market reaction to the announcement of the enactment of Presidential Regulation No. 10 Year 2021. This research uses an event study approach. The population in this study are all companies that are included in the Kompas 100 index on the IDX for the 2020-2021 period and the research sample was taken using the purposive sampling method which resulted in 81 companies. The analytical technique used in this study is the one sample t-test, paired sample t-test, and Wilxocon signed test. The results of the analysis show that there is a market reaction to the announcement of the enactment of Presidential Regulation No. 10 of 2021 concerning the investment business sector as seen from the significant cumulative abnormal return (CAR) on the days around the announcement, and the difference in cumulative abnormal return (CAR) before and after the announcement. Keywords: Market Reaction; Event Study; Presidential Regulation No. 10 Of 2021; Abnormal Returns; Trading Volume Activity.
PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI Ida Bagus Gede Putra Pradnyana; Naniek Noviari
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

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

Abstract

Another way to preserve firm value is tax planning. This done, so tax payer can pay their taxes effectively and efficiently and maintain company's image. Corporate transparency shown by how much information is disclosed by management to company owners and this expect to reduce odds of opportunistic management when doing tax planning. This can reduce asymmetry information which also reduces conflicts of interest and support of enhancement the firm value. This study was to obtain empirical evidence on firm value of the effect of tax planning with corporate transparency as moderating variable. This research conducted at consumer goods company listed on Indonesia Stock Exchange in year 2013-2015. Number of samples is 72, with purposive sampling techniques. The analysis technique used is moderated regression analysis (MRA). Results of study are variable tax planning affect the firm value. Corporate transparency as a moderating variable amplified effect of tax planning on firm value.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK Yoanis Carrica Wijayanti; Ni Ketut Lely A. Merkusiwati
E-Jurnal Akuntansi Vol 20 No 1 (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

Abstract

This study aims to obtain empirical evidence influence of proportion independent directors, institutional ownership, leverage, and the size of the company on tax avoidance. Measurement of tax evasion using the effective tax rate (ETR). Tax evasion is an action taken by the taxpayer to reduce the tax burden of companies that are legal. The role of government to carry out effective supervision is necessary for revenues from oil taxes can be optimized. Research conducted on all companies listed in Indonesia Stock Exchange 2011-2015 period. Sample selection is nonprobability sampling method purposive sampling technique. Total sample as many as 1,319 samples during the 5 period. Data analysis technique used multiple linear regression analysis. Results analysis showed the proportion of independent directors on the negative impact of tax avoidance. Institutional ownership has no effect on tax avoidance. Leverage a positive effect on tax avoidance. Company size has no effect on tax avoidance.

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