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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
 304   305   306   307   308 
Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR) Putu Purnama Dewi; I Gusti Ayu Emi Eka Yanti
E-Jurnal Akuntansi Vol 28 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.v28.i01.p22

Abstract

Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study used institutional ownership, managerial ownership, board of commissioners and audit committees as corporate governance’s proxy. This study aimed to investigate the influence of environmental performance, earnings management and corporate governance on corporate social responsibility by using mining companies that have been listed on the Indonesian stock exchange and are also registered with PROPER. In this study using multiple regression analysis method with 45 samples which showed the results of research that only environmental performance had an influence on corporate social responsibility, while earnings management, institutional ownership, managerial ownership, board of commissioners and audit committees did not affect corporate social responsibility. Keywords : Environmental performance, earnings management, corporate governance, corporate social responsibility.
Pengaruh Perputaran Kas, Kecukupan Modal, dan Risiko Kredit Pada Profitabilitas LPD di Kabupaten Gianyar Sang Ayu Diah Febriani; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 29 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.v29.i01.p20

Abstract

This study aims to determine the factors that affect the profitability of LPDs by using variable cash turnover, capital adequacy and credit risk. This study hypothesizes cash turnover, capital adequacy, and credit risk and LPD profitability. This research took place in the LPD of the Regency of Gianyar. The sampling method uses probability sampling with proportional stratified random sampling technique. The research data were sourced from LPD financial report data recorded in the Gianyar Regency LPLPD. Analysis of research data using multiple linear regression. The results showed that cash turnover and capital adequacy has a positive effect on LPD profitability in Gianyar Regency. But, credit risk has a negative effect on the profitability of LPDs in Gianyar Regency. Based on the results of the study it is expected that the LPD is able to maintain the level of cash turnover, capital adequacy, and the level of credit risk. Keywords : Profitability; Cash Turnover; Capital Adequacy; Credit Risk.
Pengaruh Kinerja Lingkungan, Pengungkapan Informasi Lingkungan, dan Good Corporate Governance pada Harga Saham Perusahaan Ni Made Gita Indah Dewi Fortuna; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p18

Abstract

This study aims to empirically examine the influence of environmental performance, environmental disclosure, and good corporate governance on stock prices of mining company listed in Indonesian Stock Exchange around 2014 to 2018. The research sample was selected using the non-probability sampling method with a purposive sampling technique and obtained as many as seven companies, so that the number of observations with a study period of 5 years was 35 observations. The data analysis was analysed by using the multiple linear regression technique. The result show that environmental performance, environmental disclosure, and good corporate governance positively affected companies’ stock prices in the market. Keywords: Stock Price; Environmental Performance; Environmental Disclosure; Good Corporate Governance.
EFFECT OF PROFITABILITY, LEVERAGE AND FIRM SIZE TO CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Ni Kadek Ayu Giri Yanti; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 17 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

The purpose of this study was to determine the effect of profitability, leverage, and the size of the company in CSR. The theory used in this research is the signaling theory, stakeholder theory and agency theory. Samples are 35 mining companies in the Indonesia Stock Exchange (BEI) 2012-2014 by purposive sampling method. The analysis technique used is the Multiple Linear Regression Analysis. The results showed that (1) the profitability of a positive effect on CSR which indicates that the greater proftabilitas company then the company is obliged to disclose CSR, (2) leverage positive effect on the disclosure of CSR indicating that that the higher the leverage ratio of a company then CSR will the higher, (3) the size of the company's positive influence on CSR which shows that the bigger the company, the CSR policy will be more widespread.
PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR Kadek Yuli Kurnia Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 18 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

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Abstract

This research aimed to get empirical evidence about the influence of internal controls and the integrity of the accounting fraud at SKPD tendency City Denpasar. The theory used in this study is the Attribution Theory and Fraud Triangle Theory. The population in this study were employees SKPD Denpasar. The samples used were 60 respondents to the sampling technique nonprobability sampling with purposive sampling. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal controls and the integrity of a negative effect of the accounting fraud at SKPD Denpasar.
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN DAN SENIORITAS AUDITOR PADA AUDITOR JUDGMENT Ni Luh Putu Nuarsih; I Made Mertha
E-Jurnal Akuntansi Vol 20 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

The auditor's judgment is the decision-making audit by an auditor based on ideas, opinions or estimates of information from the audit evidence is influenced by technical and nontechnical factors that the auditor is able to certify the fairness of the financial statements. The complexity of the task, the pressure obedience and seniority auditors are technical and nontechnical factors are considered may affect the auditor's judgment. The purpose of this study was to examine the influence of the complexity of the task, the pressure obedience and seniority auditor in the auditor's judgment. The samples used in the study 35 respondents to the sampling method is non-probability sampling technique is purposive sampling. Methods of data collection is done by questionnaire. This study using multiple linear regression analysis. The results obtained are the complexity of the task, obedience and seniority auditor pressure effect on the auditor's judgment.
KINERJA KEUANGAN PERUSAHAAN DI SEKITAR PERISTIWA PENGUMUMAN ESOP DAN PENGARUHNYA PADA NILAI PERUSAHAAN Ni Putu Eka Mardiantari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 13 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 to determine the company's financial performance before and after the announcement of the ESOP and the effect of differences in performance occurs on the value of the company. The study used secondary data in the form of financial statements 56 observations company announced ESOP samples selected with particular consideration (purposive sampling). Two different test average paired for the first hypothesis and simple regression analysis (t-test), which is preceded by the classical assumption for the second hypothesis with the help of Statistical Product and Service Solutions (SPSS) is a data analysis technique used. Conclusion The results of the research is the implementation of the ESOP in the company is able to improve the financial performance of companies that have an impact on the value of the company executive.
PENERAPAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY DI KOTA DENPASAR Ni Putu Ary Wulandari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 14 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

E-Filing is one of the outcomes of taxation system modernization, issued by Directorate General of Taxes in order to facilitatetax administration in Indonesia. However, it is necessary for taxpayers to conduct adjustment in applying the new system. This research aims to ascertain the factors affecting the interest in using e-Filing by applying Unified Theory of Acceptance and Use of Technology (UTAUT). UTAUT model used in this study consists of 4 factors, in which performance expectations, business expectations, social factors and conditions that facilitate are used as independent variables, and the interest on utilizing e-Filing as dependent variable. This research is conducted in Denpasar, using accidental samplingas sampling technique. Data were collected by distributing questionnaires to taxpayers who use e-Filingand analysed with multiple linear regression analysis.The results showed that performance expectation, business expectation, social factors, and conditions that facilitate affected the interest in using e-Filing positively and significantly.
PENGARUH PENDIDIKAN, FEE, KOMITMEN, DAN TEKANAN WAKTU PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK I Gede Sunar Ardika; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 15 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

Economic advancement led to the need of use of public accounting firm is growing, thus demanding a good performance of auditors to maintain public confidence. The auditor should be able to know the indicators of quality improvement performance. Knowing what the effect of educational level, the amount of the fee, organizational commitment and time pressure on the performance of the auditor is the purpose of this study. Objects in this research that the firm registered in Indonesian Institute of Certified Public Accountants (IAPI) Bali region in 2014. Data were obtained from questionnaires as many as 43 samples and analyzed using multiple linear regression techniques. The test results explained that the level of education, organizational commitment, and the positive effect of time pressure, while the amount of the fee a negative effect on the performance of auditors Public Accountant in Bali. Variable levels of education, the amount of the fee, organizational commitment, time pressure to contribute as much as 54 percent on the performance of auditors, while the remaining 46 percent is explained by other factors outside the research model.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR BPK RI PERWAKILAN PROVINSI BALI Astrid Fembriani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 16 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 objective of this study was to prove the impact of audit structure, role conflict, role ambiguity, good governance comprehension, leadership style, organization culture and organization commitment to the performance of government auditors. The study took place in BPK RI Bali Provincial Representative. The data collected by questionnaire which involves 42 auditors were selected based on purposive sampling criteria as samples. The questionaires were spreads to 42 respondents, but only 39 respondents which the data could be processed. Technique of data analysis in this study was multiple linear regression. Hypothesis test with t test proves that the performance of government auditors influenced by audit structure, good governance comprehension, organization culture and organization commitment affect; but not influenced by role conflict, role ambiguity and leadership style. Keywords: the performance of government auditors, BPK RI bali provincial representatives

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