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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
 305   306   307   308   309 
Analisis Herding Behavior di Bursa Efek Indonesia pada Tahun 2020 Dinda Prasetia Dewi
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p19

Abstract

The aim of this study is to analyze herding behavior in the Indonesian capital market as an emerging market which has experienced high JCI volatility throughout 2020. The analysis of herding behavior takes place in three market periods: (a) throughout the 2020 period with 242 observation dates (233 after the outliers were removed), (b) ) bearish (down) conditions with 59 observation dates (51 after the outliers were removed), and (c) bullish (rising) conditions with 183 observation dates. The sample consisted of 36 companies taken from members of the LQ-45 index for the periods August 2019-January 2020, February 2020-July 2020, and August 2020-January 2021. Herding behavior was identified through regression analysis and the Cross-Sectional Absolute Deviation (CSAD) method. The results of the study did not show any herding behavior during the observation period, which means that investors make investment decisions by considering the available information. Keywords: Herding; Cross Sectional Absolute Deviation.
Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure I Komang Adi Sastrawan; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p15

Abstract

Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CSR Disclosure. Research was conducted on SRI-KEHATI indexed companies on the IDX for the 2019-2020 period with a sample of 50 companies using the saturated sampling method. The analysis technique used is Multiple Linear Regression Analysis. The research results show that (1) profitability has a positive effect on CSR Disclosure, (2) company size has no effect on CSR Disclosure, (3) leverage has no effect on CSR Disclosure, (4) eco-control has a positive effect on CSR Disclosure. Keywords: Profitability; Company Size; Leverage; Eco-control; CSR Disclosure
Analisis Faktor Penentu Agresivitas Pajak Perusahaan Indeks LQ45 Syifa Alvernia Jasmin Ramadhani; Amelia Sandra; Liaw Bunfa
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p11

Abstract

This research was conducted to obtain evidence regarding the influence of inventory intensity, capital intensity, intangible assets intensity, and profitability on LQ45 index companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples taken was 14 companies with 42 observations that met the sample selection criteria determined using the purposive sampling method. The research analysis technique is multiple linear regression analysis. The research results stated that the research data passed the pooling test, classical assumption test, multiple linear regression test, and hypothesis test. Based on the results of the analysis, it was found that inventory intensity had no negative effect on indications of tax aggressiveness and intangible assets intensity had no positive effect on indications of tax aggressiveness. Meanwhile, capital intensity and profitability have a positive effect on the indication of tax aggressiveness, meaning that the higher the capital intensity and profitability, the higher the level of indication of tax aggressiveness. Keywords: Inventory Intensity; Capital Intensity; Intangible Assets Intensity; Profitability; Indication of Tax Aggressiveness
Kemampuan Pengguna dan Attitude Toward Change Memoderasi Pengaruh Perceived Usefulness pada Kinerja Sistem Informasi Akuntansi I Kadek Dwi Handika Putra; Anak Agung Ngurah Bagus Dwirandra
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.p20

Abstract

The goal of this study is to examine the impact of perceived usefulness on the performance of accounting information systems, with user ability and attitude toward change serving as moderating variables. The instrument used in this study was a questionnaire distributed to 106 employees of the Village Credit Institution (LPD) Sukawati District. In this study, moderated regression analysis was used as an analytical technique. The test results show that perceived usefulness has a positive effect on the performance of accounting information systems, that user ability has a positive effect on the performance of accounting information systems, and that perceived usefulness has a negative effect on the performance of accounting information systems. The attitude toward change has a positive effect on the performance of accounting information systems, and the ability variable users do not moderate the effect of perceived usefulness on the performance of accounting information systems. Keywords: Perceived Usefulness; Accounting Information System Performance; User Capabilities; Attitude Toward Change.
Evaluasi Penerapan Kebijakan Batasan Bruto Pada Wajib Pajak OP UMKM Reinhard Sahat Maruli Simarmata; Yulianti Yulianti
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p16

Abstract

This study aims to evaluate the policy of final income tax exemption for individual SME taxpayers with a turnover of up to Rp 500 million, in accordance with the Tax Harmonization Law. The evaluation assesses the policy from the perspective of individual SME taxpayers based on The Four Maxims: equality, certainty, convenience, and economy of collection. The research employs a descriptive qualitative case study evaluation method, focusing on one of the echelon III units in the Directorate General of Taxes (DGT), KPP Pratama Jakarta Setiabudi One. The research methodology uses triangulation, utilizing primary data collection, literature review, and secondary data. Primary data collection involves distributing questionnaires and conducting interviews with individual SME taxpayers and government representatives, including the Fiscal Policy Agency (BKF) and DGT. The research results indicate that the gross turnover threshold policy meets the principles of fairness and economic benefits. Furthermore, the study shows that there are still individual SME taxpayers who do not report their actual turnover in their annual tax returns. Active involvement from DGT through canvassing methods is needed to improve formal compliance among individual SME taxpayers. Keywords: revenue threshold; The Four Maxims; tax compliance; policy evalution; small medium enterprises (UMKM)
Kinerja Keuangan dan Harga Saham: Studi Pada Perusahaan Pertambangan Ni Komang Rima Susanti; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p06

Abstract

This study aims to empirically prove the effect of Earnings per Share (EPS), Return On Equity (ROE), Return On Assets (ROA), Net Profit Margin (NPM), Sales Growth (SG), and Book Value per Share (BVPS). on the stock price. The sample in this study was 22 companies from the research population of 49 mining sectors listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used in this research is purposive sampling technique. The data analysis technique used to test the hypothesis is multiple linear regression analysis. Based on the results of the analysis, it can be seen that EPS, ROE, NPM, and SG have no effect on stock prices, while ROA and BVPS have a negative effect on stock prices. Keywords : Financial Performance; Stock Price; Mining Companies.
Good Corporate Governance dan Manajemen Laba Pada Kinerja Keuangan Putu Satria Mahayadi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p13

Abstract

Financial performance is a measurement used by managers and investors to measure the level of productivity and financial soundness of a company. This study aims to examine the effect of good corporate governance and earnings management on the financial performance of state-owned companies listed on the IDX in 2019-2022. This research was conducted on 20 companies listed on the IDX in 2019-2022 by accessing the official website of the Indonesia Stock Exchange and the official website of each company. The sample in this study was determined by purposive sampling technique. Data were analyzed using multiple linear regression. The results of the analysis show that good corporate governance and earnings management have a positive effect on the financial performance of state-owned companies listed on the IDX in 2019-2022.
QRIS Adoption as a Cashless Transaction: A Case Study of Meatball Seller in Makassar City Andi Urfia Awaliah; Bachrudin K. Una; Cesilia Arum Septianingsih; Putri Ratnasari
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.p09

Abstract

The previously free QRIS adoption now incurs fee of 0.3% for small businesses and 0.7% for medium and large businesses, as determined by Bank Indonesia. This phenomenon has sparked debates and divided opinions among meatball traders in Makassar City. As a metropolitan city in Eastern Indonesia, Makassar is the city with the largest population of MSMEs compared to other cities in Eastern Indonesia. Despite the Trade Department’s efforts to promote QRIS, many meatball traders in Makassar city have not adopted it. This research aims to analyze the perceptions of meatball traders regarding their interest in implementing cashless through adopting QRIS as a potential for expanding sales and reducing manual errors in cash calculations. This qualitative research involved informants (16 buyers and 20 meatball sellers), in research data analysis techniques using the help of NVivo software. The research results found that QRIS adoption provides various conveniences, security and expands customer reach as well as increases efficiency in the cashless business transaction process. Keywords: QRIS Adoption; Cashless; Meatball Seller; Makassar City
PENGARUH PAD, DANA PERIMBANGAN, LPDS, DAN PDRB PADA BELANJA DAERAH SERTA DETEKSI ILUSI FISKAL A. A. Putu Nandya Indah Pratami; A. A. N. B. Dwirandra
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

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

Abstract

The purpose of this study was to obtain empirical evidence of the effect of local revenue (the proxy for local taxes and HCT), balancing fund (which is proxied by DAU, DAK and DBH), LPDS and PDRB at shopping areas and the presence or absence of a fiscal illusion on financing regional expenditure. The population in this study were 8 counties and 1 city in Bali in 2010-2014. The number of samples that 45 was obtained using the technique of saturated samples. Analysis of the data used in this research is multiple linear regression analysis. This study found that local taxes and DAU positive and significant impact on shopping areas, LPDS and PDRB has positive and not significant to shopping areas, while the HCT, DAK and DBH not significant and negative to shopping areas. In addition, the study also found that there is no fiscal illusion.
PENGARUH CORPORATE GOVERNANCE STRUCTURE DAN KONSENTRASI KEPEMILIKAN PADA PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Gissel Glenda Agista; Ni Putu Sri Harta Mimba
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

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

Abstract

The purpose is  to provide empirical evidence of corporate governance structure and ownership concentration influence to Enterprise Risk Management (ERM) disclosure at the Institute of Non-Bank Financial Services (LJKNB). Disclosure is important as a manifestation of transparency principle. Disclosure items used in this study was 25 items from ISO 31000 ERM to measure  disclosure index. Samples are LJKNB which consists of insurance, reinsurance, finance, and securities companies that listed in Indonesia Stock Exchange in 2014-2015. Samples were determined based on non-probability sampling method with purposive sampling technique and obtained 36 companies with 72 data observed. Hypothesis testing is performed with multiple linear regression. The results showed independent commissioner that measured by the proportion of commissioners did not affect on broad disclosure of ERM in LJKNB, while the Risk Management Committee (RMC), Chief Risk Officer (CRO), and ownership concentration had partial positive effect on the broad disclosure of ERM in LJKNB.

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