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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
 299   300   301   302   303 
Analisis Pengukuran Kinerja Perusahaan dengan Menggunakan Konsep Balanced Scorecard Pada PT. BPR Sari Sedana Putu Ayu Titha Paramita Pika; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 22 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.v22.i02.p16

Abstract

The purpose of this study is to know and analyze the performance of PT. BPR Sari Sedana using balanced scorecard concept consisting of financial perspective, customer, internal business process and learning and growth. The number of customers who are sampled using slovin formula is 85 people with simple random sampling technique and the number of employees sampled is 15 people with saturated sampling technique. The results of this study obtained that the performance of PT. BPR Sari Sedana from a financial perspective, customer perspective and learning and growth perspective is good, while on the internal business process perspective is good enough. Based on these results, PT. BPR Sari Sedana is expected to plan the right strategy in the future to improve its performance primarily in the perspective of its internal business processes and from the four balanced scorecard perspectives is expected to contribute in its performance measurement. Keywords: balanced scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective
PENGARUH PENERAPAN CORPORATE GOVERNANCE PADA MANAJEMEN LABA OLEH CHIEF EXECUTIVE OFFICER BARU Ekasari Narolita; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 14 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

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Abstract

The goal in this study to determine the effect of Implementation of Corporate Governance In Profit Management By New Chief Executive Officer. This study uses a quantitative approach in the form of associative, and derived from secondary data sources. This research was conducted at a manufacturing company doing the turn of the CEO and is listed on the Stock Exchange in the period 2008-2014, the sample was taken by purposive sampling technique, in order to get a sample of 37 companies. This study uses multiple linear regression analysis technique. The analysis showed that the variables independent board and activity commissioners significant negative effect on earnings management. As for the variable size of the audit committee and the audit committee activity had no effect on earnings management.
Pengaruh Profesionalisme, Pengalaman Kerja, Konflik Peran dan Ketidakjelasan Peran Pada Kinerja Auditor KAP di Bali Anak Agung Sagung Dea Saraswati; I Dewa Nyoman Badera
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.p07

Abstract

Profesi seorang akuntan public memegang peranan yang sangat penting dalam perkembangan bisnis global saat ini. Peran tersebut berhubungan dengan tugas dan tanggung jawab. Sebagai perusahaan yang bergerak di bidang jasa, Kantor Akuntan Publik (KAP) membutuhkan auditor yang profesionalisme dan membutuhkan pengalaman agar mendapatkan hasil kinerja yang baik serta mengkaji faktor-faktor yang menurunkan kualitas kinerja auditor yaitu konflik peran dan ketidakjelasan peran.Tujuan penelitian ini adalah untuk mengetahui pengaruh profesionalisme, pengalaman kerja, konflik peran dan ketidakjelasan peran pada kinerja auditor. Metode Penentuan sampel dalam penelitian ini dilakukann dengan menggunakan teknik purposive sampling, sehingga didapat jumlahh sampel sebanyak 51 orang. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei dengan teknik kuesioner. Teknik analisis data yangg digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil analisis menunjukkan bahwa profesionalisme berpengaruh positif pada kinerja auditor, pengalaman kerja berpengaruh positif pada kinerja auditor, konflik peran berpengaruh negatif pada kinerja auditor dan ketidakjelasan peran berpengaruh positif pada kinerja auditors. Kata kunci:profesionalisme, pengalaman kerja, konflik peran dan ketidakjelasan peran.
PENGARUH INVESTMENT OPPORTUNITY SET DAN FREE CASH FLOW PADA KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN I Gusti Ngurah Putu Adi Suartawan; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 14 No 3 (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 research is aimed to determine the effect of investment opportunity set and free cash flow on dividend policy and its impact in manufacturers value. 25 manufacturers is taken as sample on this research, by using purposive sampling method. Data is collected through non participant observation. Path analysis is used as data analysis technique which is an extension of the multiple linear regression technique. Based on the results of analysis, found that: 1) Investment opportunity set has a positive effect on dividend policy, refuse the negative hypothesis; 2) Free cash flow has a positive effect on dividend policy; 3) Investment opportunity set has a positive effect on firm value; 4) Free cash flow has a positive effect on firm value; 5) Dividend policy has a positive effect on firm value; 6) Investment opportunity set has effect on firm value through dividend policy; and 7) Free cash flow has no effect on firm value through dividend policy.
Sosialisasi Perpajakan Memoderasi Pengaruh Kewajiban Moral dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Luh Ayu Gustiari; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 24 No 1 (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.i01.p23

Abstract

Taxpayer compliance is the effort of the taxpayer in fulfilling his tax obligations to increase tax revenue. The purpose of this study is to determine the effect of taxation socialization as a moderator of the influence of moral obligations and service quality on compliance of motor vehicle taxpayers. Population used in this research is all of motor vehicle taxpayer registered and active in SAMSAT Denpasar. This research used nonprobability sampling with purposive sampling technique. Methods of data collection through questionnaires that have been distributed to 100 respondents and then the data were analyzed using multiple linear regression analysis techniques and moderated regression analysis. The results of this study is show that moral obligation, quality of service have a positive effect on the compliance of motor vehicle taxpayers, socialization of taxation strengthen the influence of service quaity on compliance of motor vehicle taxpayers, and socialization of taxation is not proven to moderate the influence of moral obligations on compliance of motor vehicle taxpayers. Keywords: taxpayers compliance, moral obligation, quality of services, and socialization.
PENGARUH FAKTOR-FAKTOR KINERJA INDIVIDUAL KARYAWAN TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI Tiksnayana Vipraprastha; Maria M.Ratna Sari
E-Jurnal Akuntansi Vol 15 No 3 (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

Factors that affect the individual employee's performance is closely related to work experience, training, education, and incentives. The aim of this study was to determine the effect of work experience, training, education and incentives on the effectiveness of the use of accounting information systems. The population in this study were all employees of the branch office of PT. Bank Negara Indonesia (Persero) Tbk. in Badung, Bali Province. The samples used were 51 respondents with purposive sampling method. Methods of data collection using (1) interview (2) questionnaire. The analysis technique used is multiple linear regression analysis. Based on the analysis and hypothesis testing can be concluded that the variables (1) work experience positive effect on the effectiveness of the use of accounting information systems, (2) training has positive influence on the effectiveness of the use of accounting information systems, (3) the level of education has positive influence on the effectiveness of the use of information systems accounting, (4) incentive positive influence on the effectiveness of the use of accounting information systems.
Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility Ketut Yoga Permadiswara; I Ketut Sujana
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p26

Abstract

The emergence of awareness that production activities will indirectly affect the environment eg deforestation, waste disposal, air pollution and so forth. It makes the company obliged to take responsibility for its activities. The purpose of this study is to obtain empirical evidence of the influence of the level of profitability, firm size, management ownership and media exposure on CSR in the annual report of manufacturing companies listed on Indonesia Stock Exchange. The method of determining the sample used is purposive sampling. Number of companies that meet the criteria are 22 manufacturing companies listed on the IDX 2014-2016 year with 66 amount amatan.Teknik data analysis used is Multiple Linear Regression.Based on the analysis, it is known that profitability, firm size and media exposure have a positive effect on disclosure of corporate social responsibility. The results of this study also show that management ownership has no effect on corporate social responsibility disclosure. Keywords: profitability, firm size, management ownership, media exposure, corporate social responsibility
Kepemilikan Institusional, Kepemilikan Asing dan Pengungkapan Corporate Social Responsibility Ida Ayu Sinta Mahadewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p02

Abstract

This study aims to examine the effect of institutional ownership and foreign ownership on CSR disclosure. Communicating CSR information can be done by disclosing CSR. The research was conducted at service companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX). The research population is 67 companies. Determining the number of samples using purposive sampling technique with three criteria and then obtained 32 samples. Data were analyzed using multiple linear regression analysis. The results show that institutional ownership has a positive effect on CSR disclosure, while foreign ownership has a negative effect on CSR disclosure. The results of this study can theoretically confirm agency theory and corporate governance. Keywords: Corporate Social Responsibility; Institutional Ownership; Foreign Ownership
PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI SERBA USAHA KUTA MIMBA I Gst. Ngr. Agung L. Indranatha, I Ketut Suryanawa
E-Jurnal Akuntansi Vol 4 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 kinerja Koperasi Serba Usaha (KSU) Kuta Mimba dilihat dari perspektif Balanced Scorecard periode 2007-2011. Data penelitian ini dikumpulkan melalui dokumentasi, observasi, wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa kinerja perspektif keuangan KSU Kuta Mimba dilihat dari rasio Profitabilitas, ROA dan Quick Ratio adalah baik. Kinerja perspektif pelanggan KSU Kuta Mimba dilihat dari tingkat pertumbuhan pelanggan (anggota aktif dan non Anggota) adalah baik dan tingkat kepuasan pelanggan (anggota aktif dan non anggota) adalah puas. Kinerja perspektif proses bisnis internal KSU Kuta Mimba yang diukur dengan Service Cycle Efficiency (SCE) dari waktu realisasi kredit menunjukkan hasil yang efisien dan dari tingkat perkembangan jenis usaha menunjukkan hasil baik. Kinerja perspektif pembelajaran dan pertumbuhan KSU Kuta Mimba mengalami fluktuasi pada produktivitas karyawan dan tingkat retensi karyawan, sedangkan kepuasan karyawan menunjukkan hasil puas. Kata Kunci: pengukuran kinerja, balanced scorecard
Kecanggihan Teknologi Informasi dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi pada Kinerja Individu I Putu Bagus Diva Aiswarya; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p15

Abstract

The aim of the research is to empirically prove the influence of information technology sophistication and the technical abilities of accounting information system users on the individual performance of cooperative employees. This research was conducted at a multi-business cooperative in Denpasar. Data was collected through a survey method with questionnaire techniques. The population in this research is all multi-business cooperatives in Denpasar City. The sampling method used was purposive sampling. The number of respondents was 30 people. The data analysis technique used is multiple linear regression analysis. Based on the analysis results, it was found that the sophistication of information technology has a positive and significant effect on individual performance; The ability of accounting information system users has a positive and significant effect on individual performance. Keywords : Sophistication; Capability; Performance.

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