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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
 298   299   300   301   302 
Pengaruh Kualitas Informasi, Kualitas Sistem Informasi, dan Perceived Usefulness pada Kepuasan Pengguna SIMDA Ida Ayu Prabadewi Apsari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p05

Abstract

This study aims to examine the effect of information quality, information system quality and perceived usefulness on user satisfaction of regional management information systems (SIMDA). Data are collected using research instruments in the form of questionnaires distributed to the Head of Financial Subdivision, Treasurer of Revenue, Treasurer of Expenditures, and Operators SIMDA to the Regional Government of Badung Regency. The data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that information quality, information system quality, and perceived usefulness have a positive effect on SIMDA user satisfaction. Thus, the better the quality of information, the quality of information systems, and perceived usefulness, it will increase SIMDA user satisfaction. Keywords: Information Quality; Information System Quality; Perceived Usefulness; User Satisfaction.
Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur I Gusti Agung Ayu Ngr. Garnetia Pramanita; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p09

Abstract

This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline to e-filing individual taxpayers at KPP Pratama Timur Denpasar. The total sample is 100 individual taxpayers using convenience sampling techniques. The data analysis technique used is partial least square with SmartPLS 3.2.8 application. The results of this study indicate that information quality and system quality have a positive effect on the use of e-filing systems. Information quality, system quality and service quality influence the satisfaction of e-filing system users, the use and satisfaction of e-filing system users have a positive effect on taxpayer compliance. The results of this study can be used as input by the government in an effort to increase the use of e-filing by individual taxpayers. Keywords: E-filing; Updated D&M IS Success Model; Taxpayer Compliance.
Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi I Putu Laksmana Narayana; Made Gede Wirakusuma
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.p06

Abstract

Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR disclosure on firm value by using the moderating variables of profitability and firm size to overcome the inconsistencies of previous studies. The theory used in this research is legitimacy theory and stakeholder theory. This research was conducted at SRI-KEHATI indexed companies on the Indonesia Stock Exchange for the 2017-2019 financial reporting year. The sampling technique used was the purposive sampling method; the number obtained was 75 observations. The analysis technique used is pure moderator regression analysis. The results showed that the higher the CSR disclosure, the higher the firm value, especially in companies with high profitability and large company sizes. Keywords: CSR Disclosure; Firm Value; Profitability; Firm Size.
Financial Stability dan Misstatement Laporan Keuangan dengan Opportunity Fraud sebagai Variabel Moderating Kadek Yoga Suryawan; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p03

Abstract

The research aims to obtain empirical evidence of the influence of Financial Stability on Misstatement of Financial Statements and to determine the ability of Opportunity Fraud to moderate the influence of Financial Stability on Misstatement of Financial Statements. This research was conducted at the Indonesia Stock Exchange (IDX) which has corporate financial data, especially manufacturing companies. The method of determining the sample using a purposive sampling technique. The number of samples in this study were 308 observational data. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that Financial stability had a positive effect on the misstatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 and Opportunity Fraud weakened the influence of Financial Stability on the Misstatement of Financial Statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. Keywords: Experience; Competence; Independence; Audit Fees; Quality Audits.
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45) Desiana Desiana; Ulfa Luthfia Nanda
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p10

Abstract

The purpose of this study is to analyze the effect of leverage, KAP reputation, audit committee, and complexity of operations, on audit delay. The population used in this study is LQ45 companies listed on the Indonesia Stock Exchange for 2016-2018, the sample was taken using purposive sampling with 84 observations. The analysis technique used in this research is multiple linear regression. The results showed that leverage had a negative effect on audit delay while the reputation of KAP, audit committee, operating complexity had no effect on audit delay. Keywords: Leverage; KAP Reputation; Audit Committee; Operation Complexity; Audit Delay
PENGARUH MANAJEMEN MODAL KERJA PADA PROFITABILITAS LEMBAGA PERKREDITAN DESA I Gusti Ngurah Rai Suryawan; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 17 No 1 (2016)
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

Factors affecting working capital management is closely related to the level of cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio to Profitabilitas Population  in this study were all LPD in sub mengwi. The samples used were 38 samples with nonprobability sampling method. Methods of data collection using the documentation techniques. The analysis technique used is multiple linear regression analysis. Based on the analysis and hypothesis testing can be concluded that the variable rate cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio positive effect on profitability.
PENERAPAN GOOD GOVERNANCE, TOTAL QUALITY MANAGEMENT, LOCUS OF CONTROL, TIME BUDGET PRESSURE SEBAGAI PREDIKTOR KINERJA AUDITOR INTERNAL Dewa Ayu Rahayu Widasari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 18 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

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Abstract

This study aimed to analyze the effect of the application of good governance, total quality management, locus of control, time budget pressure as a predictor performance of internal auditors. This research was conducted at the office of PT. Bank BRI Regional Office Denpasar that has thirteen branch offices with 65 of internal auditors as samples through the method of sample saturated. The data collection is done by distributing questionnaires and analyzed with multiple linear regression techniques. Test Results f variable implementation of good governance, total quality management, locus of control, time budget pressure effect on the performance of internal auditors. T test results showed that good governance, total quality management, locus of control has positive influence on the performance of internal auditors, while the time budget pressure negatively affect the performance of internal auditors at Bank BRI Regional Office of Denpasar.
INDEPENDENSI AUDITOR SEBAGAI PEMEDIASI PENGARUH AUDIT FEE DAN TIME BUDGET PRESSURE PADA KUALITAS AUDIT Merta Widya Santhi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 19 No 3 (2017)
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

Auditor has ability provide audit report if the auditor able to maintain independence. The aim of this research is to know and prove the effect of audit fee, time budget pressure on auditor independence. The effect of audit fee, time budget pressure, independence of auditors on audit quality. The effect of audit fee, time budget pressure on audit quality through the auditor's independence. Research using saturated sampling technique using path analysis. The results this analysis are audit fee and time budget pressure has negative effect on the independence of auditors. Audit fees and time budget pressure has negative effect on the audit quality. The auditor's independence has positive effect on audit quality. If the independence of the auditor is affected by both of audit fee and time budget pressure this will affect the audit quality.
Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Organizational Citizenship Behavior dan Komitmen Organisasi sebagai Pemoderasi Cok Istri Intan Paramita Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 21 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.v21.i02.p24

Abstract

ABSTRACT Managerial performance is the level of managerial skills in implementing management activities so that budget objectives are achieved and subordinates get the opportunity to participate in the budgeting process. The participation of budget preparation is expected to improve managerial performance. The existence of inconsistent results, and possibly caused by contingencies such as organizational citizenship behavior and organizational commitment. This study aims to provide empirical evidence on the influence of budgetary participation on managerial performance with organizational citizenship behavior and organizational commitment as a moderating variable. This research was conducted in seven branch offices of PT. Bali Regional Development Bank uses the type of qualitative and quantitative data sourced from the primary and secondary data collected through interviews and questionnaires. Questionnaires were distributed to 66 officials involved in the budgeting process. Questionnaires that can be processed as many as 57 questionnaires. Data have been tested and qualified instrument test (validity and reliability test) and classical assumption test (normality test and heteroskedatisitas). Analysis technique used in this research is multiple linear regression analysis with Moderated Regression Analysis (MRA). The results showed that budgetary participation had no effect on managerial performance, organizational citizenship behavior could strengthen the positive influence of budget participation relation on managerial performance, and organizational commitment was unable to reinforce the positive influence of budgetary participation on managerial performance. Keywords: Budgetary Participation, Organizational Citizenship Behavior, Organizational Commitment, Managerial Performance
Pengaruh Good Corporate Governance Pada Nilai Perusahaan Dengan Moderasi Corporate Social Responsibility Ni Ketut Karlina Prastuti; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 13 No 1 (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

One of the long-term goals to be achieved by a company is a high increase in the value of the company. There are several factors that can affect the value of the company, one of them is good corporate governance (GCG). The purpose of this study was to determine the effect of good corporate governance (which proxied by managerial ownership, institutional ownership, the proportion of board of directors, and audit committee) on the value of the company, and whether the relationship of good corporate governance with firm value can be moderated by the Corporate Social Responsibility.This studi using mining companies in Indonesia Stock Exchange of 2009 – 2013 , which purposive sampling method. As the method of analysis this study using multiple linear regression and regression moderation. This study found institutional ownership and audit committee have a negative effect on the firm value, while the variables proportion of managerial ownership and board of commissioners have no effect on firm value. Disclosure of corporate social responsibility can’t be able to moderate the effect of corporate governance on firm value.

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