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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
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PENGARUH RASIO KEUANGAN, UKURAN PERUSAHAAN, ARUS KAS AKTIVITAS OPERASI PADA RETURN SAHAM Trisna Windika Pratiwi; I Wayan Putra
E-Jurnal Akuntansi Vol 11 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

The purpose of this study was to determine the effect of financial ratios, the size of the company, and cash flow operating activities on stock returns in Indonesia Stock Exchange 2011-2013. The independent variable in this study is liquidity, profitability, leverage, activity, firm size and cash flow operating activities. The sample in this study amounted to 35 companies with nonprobability sampling method. Data was collected by non-participant observation techniques. Data analysis techniques used in this research is multiple linear regression analysis. The results showed that the variables of liquidity, profitability, and firm size has positive effect on stock returns, the variable leverage negative effect on stock returns, while the activity and cash flow operating activities have no effect on stock returns
Analisis Faktor-Faktor yang Memengaruhi Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p09

Abstract

Firm value is closely related to shareholder wealth and become the main focus of investor decision making. This study analyzes the impact of capital design, productivity, profit strategy, firm development, also, firm size on the value of assembling organizations. Purposive testing technique was utilized and gotten 47 assembling organizations with 3 years perception, with all out 141 examples. Various direct relapse examination was utilized as a scientific procedure in this review. Results showed that profitability positively affected firm worth. While capital design, profit strategy, firm development, and firm size were found to have no impact on firm worth. Organizations are encouraged to improve and focus closer on factors, for example, productivity that can influence the worth of the organization. Keywords : The Worth of the Organization; Capital Construction; Dividend Strategy; Profitability; Company Development; Company Size.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Bursa Efek Indonesia Ni Made Deviarini Putri; Animah Animah; Widia Astuti
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p11

Abstract

Disclosure of social responsibility is a form of delivery from the company to stakeholders for the commitment made by the company to maintain and maintain the components affected by the operational activity process based on the Triple Bottom Line concept. The research has the aim of knowing the effect of profitability and company size on the disclosure of social responsibility. The proxy used in this study is the level of profitability which is proxied through the ROA ratio and company size which is calculated using the natural logarithm of total assets. The method for determining the sample uses purposive sampling, with a total sample of 62 manufacturing companies. Analysis using multiple linear regression. The results showed that profitability and firm size had a positive effect on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure; Profitability; ROA; Firm Size.
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN PADA EARNINGS RESPONSE COEFFICIENT Anak Agung Puteri Kusuma Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 19 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

Earnings quality is important for investors who use financial statements for purposes of the contract and investment decision making. This study aimed to investigate the effect of leverage and the size of the company on earnings quality is measured using the Earnings Response Coefficients. This study was performed on companies listed in Indonesia Stock Exchange 2009-2013 period. The cornerstone of the theory used is the signal theory. The population in this research is manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013 year. Samples were determined using purposive sampling method. The number of the selected sample are 42 companies. Data analysis method used is multiple linear regression analysis. Based on the analysis that has been done, this study proves that the size of the company's leverage have negative effect on earnings response coefficients.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN UMUM KONVENSIONAL DAN PERBANKAN SYARIAH PERIODE 2011-2015 Luh Dita Dian Wijaya; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 20 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

The goal of this study is determining the difference of financial performance between conventional banks and Islamic banks as seen from its financial ratios. Financial ratios used are CAR, NPL, ROA, BOPO, and LDR. Data from this study obtained by looking at the financial statements of listed banks Financial Services Authority (FSA) with a population of 53 conventional banks and 10 Islamic banks. The samples used as many as 8 conventional banks and Islamic banks 8, with nonprobability sampling method. Data collection method used is a non-participant observation method. Analysis of the data using two different test average (Independent Sample t-Test) with SPSS.Based on the research, concluded there is a difference in the financial performance of conventional banking and Islamic banking is seen on financial ratios CAR, NPL, ROA, BOPO, and LDR.
Pengaruh Tarif Progresif, Kualitas Pelayanan, Sosialisasi Perpajakan dan Pengetahuan Perpajakan Pada Kepatuhan Wajib Pajak Luh Putu Cintya Wijayanti; I Made Sukartha
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.p15

Abstract

Tax is the largest source of revenue for country, especially Indonesia. In achieving the level of tax compliance and maintaining the level of compliance is an issue of concern in both developed and developing countries. This research was conducted at the SAMSAT Office Bangli Regency by using a sample size of 397 people with stratified random sampling method that is by observing the level (strata) on the population element. The data analysis technique used in this study is the multiple linear regression analysis. The results of the study found that progressive rates had positive effect on taxpayer compliance. Service quality has positive effect on taxpayer compliance. Taxation socialization has positive effect on taxpayer compliance. Knowledge of taxpayer taxation has positive effect on taxpayer compliance. This research is expected to be a motivation for the samsat office to be able to improve physical and non-physical facilities to improve taxpayer compliance. Keywords: progressive tariffs, service quality, tax socialization, taxpayer knowledge, compliance
Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan Kadek Indah Dwi Lestari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 27 No 1 (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.i01.p08

Abstract

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior. Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour
PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN DAN KEWAJIBAN MORAL PADA KEPATUHAN WAJIB PAJAK Putu Aditya Pranata; Putu Ery Setiawan
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

Kepatuhan perpajakan merupakan SIKAP Taat, Patuh, tunduk, Dan melaksanakan KETENTUAN tentang perpajakan. Oleh KARENA ITU kepatuhan Selalu menjadi Faktor Penting Didalam meningkatan Nilai Akhir tax. Faktor-Faktor Yang mempengaruhi kepatuhan perpajakan ANTARA berbaring sanksi perpajakan, KUALITAS Pelayanan, Dan assets moral yang Wajib tax. Tujuan PENELITIAN adalah untuk mengetahui pengaruh sanksi perpajakan, KUALITAS Pelayanan, Dan assets Mortality moral yang kepatuhan Wajib tax Dalam, membayar tax restoran Anda di Dinas Pendapatan Kota Denpasar. POPULASI PENELITIAN Suami adalah seluruh Wajib tax restoran Anda Yang terdaftar di Dinas Pendapatan Kota Denpasar Tahun 2013 sebanyak 544 Wajib tax. Teknik Analisis Data Yang digunakan adalah Teknik Analisis regresi linier berganda. Berdasarkan Hasil Analisis diketahui bahwa sanksi perpajakan, KUALITAS Pelayanan, Dan assets moral yang berpengaruh positif Mortality kepatuhan Wajib tax Dalam, membayar tax restoran Anda di Dinas Pendapatan Kota Denpasar.
Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay Ni Putu Shinta Oktaviani; Dodik Ariyanto
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.p19

Abstract

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Risiko Terhadap Minat Mahasiswa Menggunakan Sistem Blockchain Dewa Ayu Dita Witami; I Wayan Suartana
E-Jurnal Akuntansi Vol 28 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.v28.i02.p21

Abstract

The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use and risk perception of interest in using the blockchain system in financial technology. The population of this study was undergraduate students majoring in accounting FEB Udayana University class of 2015-2018. Methods Determination of samples in this study using saturated sampling techniques. The sample in this study amounted to 294 people. The data collection method used is the survey method with a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that perceived usefulness and perceived ease of use had a positive effect on the interest in using the blockchain system in financial technology. But the perception of risk has a negative effect on interest in using the blockchain system in financial technology. Keywords: Perception of usability, perception of ease of use, perception of risk and interest in using the blockchain system.

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