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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
 303   304   305   306   307 
Praktik-Praktik Good Governance Pada Koperasi Simpan Pinjam Sari Amertha Dana Ni Komang Ayu Trikajayanti; I Gde Ary Wirajaya
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.p06

Abstract

In terms of quantity, cooperatives are growing rapidly in Denpasar City, one of which is the Savings and Loans Cooperative (KSP) Sari Amertha Dana in Denpasar City. This cooperative is able to face and get through this pandemic crisis well so that it continues to run normally. Although the COVID-19 pandemic situation caused some members of KSP Sari Amertha Dana to have difficulty paying loans, KSP Sari Amertha Dana continued to run their operations and there were no layoffs. This study aims to identify and analyze the practices of Good Governance (GG) applied to KSP Sari Amertha Dana. This study uses qualitative methods with triangulation techniques and descriptive analysis. The results of the analysis state that the practices of transparency, accountability, responsibility, independence, and equality and fairness carried out by KSP Sari Amertha Dana have been implemented well. Keywords : Transparency; Accountability; Responsibility; Independence; Fairness.
The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels Made Rani Kusuma Dewi; Gayatri Gayatri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p15

Abstract

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing. Keyword: Underpricing, Initial Public Offering, Profitability, Financial Leverage, Liquidity, Underwriter reputation
Sustainability Report dan Manajemen Laba Dengan Good Corporate Governance Quality Sebagai Pemoderasi I Gusti Agung Ayu Prabaningrat Dwi Kepakisan; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p17

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of sustainability reports on earnings management and the effect of sustainability reports on earnings management with Good Corporate Governance Quality as moderating. The research was conducted at the Indonesia Stock Exchange, the data used is quantitative data. The data source of this research is using secondary data, the sample of this research is 10 companies with 5 years of research observation using purposive sampling method. The data were analyzed using moderate regression. The results of the study show that the sustainability report has a negative effect on earnings management and Good Corporate Governance Quality strengthens the negative effect of the sustainability report on earnings management. This is based on the Legitimacy and Agency theory, where the occurrence of earnings management can be influenced by Good Corporate Governance Quality. The higher the level of Good Corporate Governance Quality achieved by the company, it can suppress the occurrence of earnings management. Therefore, the higher the level of Good Corporate Governance Quality of a company, the greater the disclosure of the sustainability report by the company. Keywords: Profit; Profit Management; Sustainability Report; Quality of Good Corporate Governance.
Analisis Dampak Kurangnya Faktor Komunikasi terhadap Terjadinya Temuan Berulang pada Inspektorat Daerah XYZ Lyra Raisa Fadhila
E-Jurnal Akuntansi Vol 35 No 1 (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 | DOI: 10.24843/EJA.2025.v35.i01.p13

Abstract

The occurrence of recurring findings indicates that the audit conducted by the Inspectorate in the previous period did not produce results. Quality audit results can encourage Auditee to improve their weaknesses. There are several factors that cause repeated findings and one of them is from communication factor. This study aims to reveal how communication factors can cause repeated findings in the Inspectorate XYZ. This study uses communication theory to answer the research problem. This study uses several instruments to collect data which are survey, interviews and documentation. The data analysis technique used in this study is thematic analysis. The results of the study indicate that there is a weakness that result in recurring findings in the Inspectorate XYZ, which is in the follow-up monitoring process. The implications of this study is a useful information for the Inspectorate and the Local Government to take preventive actions that can prevent the occurrence of recurring findings from year to year. Thus, it will enhance the audits quality and provide benefits to the Local government. Keywords: Regional Inspectorate; Repeated Findngs; Communication; Communication Theory
PENGARUH STRUKTUR KEPEMILIKAN, FINANCIAL DISTRESS DAN AUDIT TENURE PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN Dewa Gede Agus Narayana; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 18 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

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

Abstract

Financial statements and its delivery to public in timely manner is a qualitative characteristics of information for the achievement of  relevance  information. Timeliness in publication of company's financial statements may result in the increase users' trust in financial statements information. This study has objective to obtain empirical evidence of influence of the ownership structure, financial distress and audit tenure on timeliness of financial statements publication. Which is used as the study population is all that  ninth-sector companies listed on Indonesia Stock Exchange, method of determining sample is probability sampling, particularly proportionate stratified random sampling in the period 2012-2014. Obtained sample of 216 companies with 249 observations and then the analysis was done by using multiple linear regression. Analysis results showed that managerial ownership and tenure audit does not affect the timeliness of the financial statements publication. Institutional ownership and financial distress affects the timeliness of financial statements publication.
Analisis Penerapan Tax Review Atas Pajak Penghasilan Badan Pada Hotel X Tahun 2014 Putu Ari Putri Saridewi; Naniek Noviari
E-Jurnal Akuntansi Vol 20 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.v20.i02.p16

Abstract

Tax review or review of tax is the act of a review of all transactions the company and should be carried out continuously to minimize errors that may occur, the review of tax can also be used to prepare a corporate plan ahead so that the efficiency of unnecessary costs can be minimized. The purpose of this study was conduct a review of the corporate income tax at the Hotel X. This research was conducted at the Hotel X. Hotel X is a company that engaged in the field of tourism. The method used in this study were interviews and documentation.The type of data that used in this research is qualitative form of organizational structure and quantitative data that used in this research is financial statements. Design of this research is quantitative descriptive. Based on the results of research that has been done. Hotel X has been running a deposit and reporting obligations in accordance legislation. However, in the calculation and Board Annual tax return preparation, there is an error that led to charges of tax payable in accordance with the applicable regulations. So that the necessary corrections to the charges.To avoid mistakes that may occur in the future, there’s recommended that the Hotel X must apply this tax review every month as this will be very helpful in planning to estimated cost that will be used and before the tax government do any inspection Hotel X should immediately make a correction of all transactions that have not corrected yet. Keywords: Tax Review, Corporate Income Tax, Tax Liability, Tax Compliance
Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Pada Kinerja Karyawan BPR Lestari di Denpasar Ni Komang Trijayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 25 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.v25.i02.p10

Abstract

Companies in implementing information systems technology must pay attention to the extent to which the success of the system has a positive impact on improving the performance of individuals and organizations. The purpose of this study is to analyze the factors that influence the use of information systems on employee performance. This research was conducted at PT BPR Sri Artha Lestari in Denpasar with 45 employees as respondents. Data analysis technique used is multiple linear regression analysis. Based on the analysis result found that social influence and perceived ease of use have positive effect on perceived usefulness. Computer self efficacy and facilitation conditions positively affect perceived ease of use. Social influence, perceived usefulness, and perceived ease of use have a positive effect on attitudes toward the use of information systems. Perceived usefulness has a positive effect on employee performance, attitudes toward the use of information systems have no effect on employee performance. Keywords: information systems, use of information systems, employee performance
Moderasi Good Corporate Governance Terhadap Pengaruh Risiko Perusahaan Pada Manajemen Laba Ida Ayu Devi Candra Pradnyani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 26 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.v26.i02.p04

Abstract

The risk of a company is a condition for the possibilities that cause a firm's performance to be lower than what the company expects because of a certain uncertain condition in the future. In this study the risk of the company is proxied by leverage. Leverage is the ratio of debt usage by firms used as funding for corporate expenses, whose financing comes from debt use. This study took a sample based on non-probability sampling method with purposive sampling technique at manufacturing companies in Indonesia Stock Exchange in the range of 2014-2016. The number of samples obtained is 204 observations. In this research, the data analysis technique used is simple regression test and Moderated Regression Analysis (MRA) test. Based on the results of this research analysis found that corporate risk with leverage proxy has a positive effect on earnings management. GCG is able to moderate the effect of corporate risk with leverage proxy on earnings management. Keywords: earnings management, corporate risk, leverage, GCG, audit committee.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CSR gusti ayu dyah indraswari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Corporate Social Responsibility (CSR) is a factor that affect the development and  withstand of company. This CSR research purpose is to verify profitability effect,company, size and public ownership share in disclosure of csr. Research population is 11 companies of food and drink that registered in BEI from 2010-2012 with purposive sampling technique, so that total sample within 3 years is 33 sample. Data analysed by using descriptive statistic analyse technique, classic assumption test and hypotheses test are using doubled regression. The results are profitability and company size have positive effect but public ownership share have negative effect in disclosure of CSR.
Pengaruh Kredit Yang Disalurkan Pada Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Made Widi Artha; I Gst. Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 27 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.v27.i02.p28

Abstract

This study aims to obtain empirical evidence the effect of distributed credit on profitability, and the influence of company size on distributed credit to profitability relation. This research was conducted in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples were determined using purposive sampling method, and the amount obtained was 120 observations. The data analysis technique used is Simple Linear Regression test and Moderated Regression Analysis (MRA). Based on the results of the analysis it was found that the distributed credit had a positive effect on profitability and the size of the company weakened the relation of distributed credit to profitability. The theoretical implications are to add insight and knowledge of the reader and additional reference to further research. The practical implications are as additional information for the bank companies in making decisions and investors before making an investment. Keywords: Profitability, Distributed Credit, and Company Size

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