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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
 1   2   3   4   5 
Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar I Putu Aditya Prastika Eka Putra; Made Yenni Latrini
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.p20

Abstract

This research aimed to determine the effect of internal control, organizational culture, and morality to fraud tendency. The theory used in this research are Fraud Triangle Theory and Agency Theory. The population in this study is the head of LPDs in Gianyar regency. This research using proportionate stratified random sampling. The samples were taken are 73 head of LPDs. The data collectment is done by questionnaire method. The data analysis technique used in this research is multiple linear regression technique. The results of this research showed that internal control, cultural organization and morality have negative affect on fraud tendency in LPDs in Gianyar regency. Keywords: Internal Control, Organizational Culture, Morality, Fraud Tendency
Pengaruh Pemberian Employee Stock Option Plan (ESOP) pada Kinerja Perusahaan dan Implikasinya Terhadap Nilai Perusahaan Ni Wayan Dea Dharmala; Ni Gusti Putu Wirawati
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.p05

Abstract

The company is a contract between the owner of the company (principal) and management (agent) which is called the agency relationship. In this connection, there is often a conflict of interest. One of the principal ways to minimize differences in interests is to provide compensation to employees in the form of a share ownership program (ESOP). This study aims to determine the effect of giving ESOP on company performance and its implications for firm value. Samples obtained based on the purposive sampling method are 48 observations. Data collection uses non-participant observation methods. The data analysis technique used is path analysis. The results showed that ESOP had a positive effect on company performance, company performance had a positive effect on company value, ESOP had no effect on company value, and ESOP had an effect on firm value through company performance. Keywords: Employee stock option plan, company performance, company value
Pengaruh Komponen RGEC Pada Perubahan Harga Saham Perusahaan Perbankan Di Bursa Efek Indonesia Putu Wira Hendrayana; Gerianta Wirawan Yasa
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

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Abstract

Tingkat kesehatan bank merupakan aspek penting yang harus diketahui oleh bank dan para stakeholder. Selain memaksimalkan fungsi bank sebagai lembaga intermediasi, adanya penilaian kesehatan bank juga mampu memberikan sinyal atau kemudahan dalam pengambilan keputusan investasi. Pada tahun 2011, tingkat kesehatan bank dinilai menggunakan RGEC. Penelitian mengenai penilaian kesehatan bank dengan menggunaka indikator RGEC belum banyak dilakukan sehingga menarik untuk diteliti. Sampel yang telah dipilih nantinya akan dianalisis menggunakan regresi liniar berganda. Tahun penelitian berada pada rentang 2011-2012 dengan alasan awal dari penerapan peraturan RGEC. Hasil penelitian menunjukkan bahwa terdapat hubungan positif dan signifikan GCG dan ROA pada perubahan harga saham sedangkan terdapat hubungan negatif dan signifikan profil risiko dan CAR pada perubahan harga saham. Berdasarkan hasil penelitian faktor-faktor RGEC sebagai indikator penilaian kesehatan bank mampu memberikan dampak pada perubahan harga saham perusahan perbankan yang go public. Hasil studi ini diharapkan mampu memberikan informasi kepada pihak internal bank agar selalu menjaga kesehatan banknya dan pengguna laporan eksternal dapat memperhatikan indikator RGEC dalam pengambilan keputusan investasi.
Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty Pada Kepatuhan WPOP I Gusti Putu Agung Darma Wicaksana; Ni Luh Supadmi
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.p15

Abstract

This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office. Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance
Emotional Intelligence Moderates the Effects of Time Budget Pressure and Compliance Pressure on the Central BPK Auditor Judgment Prema Laksmi Wijaksana; Luh Gede Krisna Dewi
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.p05

Abstract

This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC. Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.
Reaksi Pasar Terhadap Peristiwa Pemilihan Presiden Indonesia 2019 I Gede Aditya Baskara; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 29 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.v29.i03.p09

Abstract

This research is an event study that aims to determine the market reaction arising from the 2019 Indonesian presidential election, against companies listed in the infrastructure stock sector on April 17, 2019, using the abnormal return indicator. This study uses secondary data in the form of daily stock prices per company during the period with the population of the infrastructure sector listed on the Indonesia Stock Exchange. The statistical tests used to test hypotheses are descriptive statistical tests, normality tests and one sample t-test. The results of the one sample t-test on abnormal return is that there is no significant difference, which means the market does not respond to the event. These results indicate that the efficient market is not answered in the 2019 Indonesian presidential election due to the absence of abnormal returns in it. Keywords : Event Study, Market Reaction, Abnormal Return, 2019 Indonesian Presidential Election.
Pengaruh Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Desa I Gede Teo Basudewa; I G. A. M. Asri Dwija Putri
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.p04

Abstract

The purpose of this study was to determine the effect of leadership style and the use of information technology on the quality of village financial reports. This research was conducted in all villages in the city of Denpasar. The number of villages used is 27 villages and the number of sampels used is 180 people, with the purposive sampling method the respondents chosen must know the management of village funds. The analysis technique used is multiple linear regression. Based on the analysis revealed that the leadership style and the use of information technology have a positive effect on the quality of village financial reports. The use of information technology has a positive and significant effect on the quality of village financial reports. Keywords: Leadership Style; Utilization of Information Technology; Quality of Village Financial Reports.
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Gede Adi Sukayana; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 15 No 2 (2016)
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

Profit is one of the most risky components as the basis for the decision making of its stakeholders. Earnings information is often used as opportunistic actions resulting asymmetry of information. The purpose of this study was to examine the effect of managerial ownership on earnings management and the ability to moderate the effect of auditor reputation of managerial ownership on earnings management. Sampling of this research is purposive sampling technique. The research sample is manufacturing companies listed in Indonesia Stock Exchange from 2010-2014, as many as 14 companies. The data analysis technique used is the technique of regression analysis of the moderation or moderated regression analysis. Based on the research that has been done, the first hypothesis testing results prove that managerial ownership negatively affect earnings management. Results of testing the hypothesis of two results where the auditor's reputation as a moderating variable can not moderate the managerial ownership on earnings management.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL DAN INDEPENDENSI PADA KINERJA AUDITOR Grece Setiawan Yuliana; Made Yenni Latrini
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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

This study aims to determine the effect of emotional intelligence, spiritual intelligence, intellectual intelligence, and independence on the perfomances of the auditors at KAP in Bali. The samples were selected using technique non probability sampling with purposive sampling of sample obtained as many as 50 sample. The data was obtained through the deployment of a questionnaire to the auditors. The analytical technique the data used regression analysis linear multiple. Based on the results, it is known that the emotional intelligence, spiritual intelligence, intellectual intelligence, and independence give a positive impact of the performances of the auditors. This showed that the increase emotional intelligence, spiritual intelligence, intellectual intelligence, and independence of then performance auditor the increased as well.
PENGARUH OPINI AUDIT GOING CONCERN, KEPEMILIKAN INSTITUSIONAL DAN AUDIT DELAY PADA VOLUNTARY AUDITOR SWITCHING Ainurrizky Putri Robbitasari; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 5 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 meneliti pengaruh opini audit going concern, kepemilikan institusional dan audit delay pada voluntary auditor switching. Penelitian dilakukan pada perusahaan sektor real estate and property yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2009-2012. Jumlah sampel terpilih sebanyak 68 perusahaan yang ditentukan menggunakan metode purposive sampling. Teknik analisis data dan pengujian hipotesis diuji menggunakan metode regresi logistik yang terdapat pada program SPSS 15. Hasil pengujian menunjukkan bahwa: (1)Opini audit going concern dan audit delay berpengaruh signifikan pada voluntary auditor switching, (2) kepemilikan institusional berpengaruh tapi tidak signifikan pada voluntary auditor switching. Kata kunci : opini audit going concern, kepemilikan institusional, audit delay, voluntary auditor switching

Page 3 of 333 | Total Record : 3329

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