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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
 306   307   308   309   310 
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi Ngakan Made Dwi Purawan; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p13

Abstract

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.
Peran Direksi Wanita dalam Memoderasi Performa Perusahaan Terhadap Pengungkapan Sukarela Integrated Reporting Ivone Ivone; Natasya Des T.G
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p04

Abstract

Integrated reporting is a new development in the world of reporting that combines company financial and non-financial information. This study aims to prove the effect of company performance on integrated reporting disclosures with female directors as a moderating variable. The research object is a non-financial company registered with the Value Reporting Foundation for the period 2017 – 2021. The research was conducted through logistic regression tests and moderated regression analysis (MRA) tests. The results of the study show that ROA has a significant positive effect on integrated reporting disclosures. Meanwhile, ROE and MBVE have a significant positive effect on integrated reporting disclosure with moderation of female directors. Female directors are able to moderate the relationship between company performance and voluntary disclosure of integrated reporting. Keywords: Firm Performance, Gender Diversity, Integrated Reporting, Voluntary Disclosure
Pengaruh Implementasi Total Quality Management pada Kinerja Manajerial Perusahaan Otobus Pariwisata di Kota Denpasar I Gusti Ayu Tri Bhuwana Dewi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p04

Abstract

Total Quality Management (TQM) is a modern management concept that seeks to provide an appropriate response to existing changes. The purpose of this study was to determine the effect of aspects on TQM, namely focus on customers, obsession with quality, continuous improvement and employee involvement and empowerment on the managerial performance of tourism OC. Respondents in this study were all employees of 8 tourism otobus companies in Denpasar that were determined by the non-probability sampling method, namely saturated sampling. Data collection is done by questionnaire with data analysis techniques, namely multiple linear regression. Based on the results of the analysis shows aspects of TQM namely customer focus, obsession with quality, continuous improvement and employee involvement and empowerment have a positive and significant effect on managerial performance on tourism OCs in Denpasar. Keywords: Organizational Theory; Total Quality Management; Managerial Performance.
Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak I Wayan Eka Suartama; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p18

Abstract

The purpose of this study is to determine the effect of tax socialization, taxpayer awareness, and tax rate calculations on student tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University, using saturated sampling. The number of samples in this study was 65 people, that is, the entire population of students in the 2014-2018 accounting study program who owned a business was taken as the sample. The analysis technique used is Multiple Linear Regression Analysis. The results of the study found that tax socialization had an effect on tax compliance. Taxpayer awareness affects tax compliance. Calculation of tax rates effect on tax compliance. This shows that the socialization of taxation, awareness of taxpayers and calculation of tax rates in MSMEs have an effect on increasing tax compliance of MSME students. Keywords: Socialization; Awareness; Tax Rates; Obedience
Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba I Ketut Winanda; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p04

Abstract

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.
Pengaruh Modal Intelektual terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia Hafiez Sofyani; Aulia Khairunisa
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p12

Abstract

This study examined the effect of intellectual capital on the performance of higher education institutions (HEIs) in Indonesia. This research was conducted using a questionnaire survey approach. The sample of this research was HEIs in Java island, while the research respondents are structural officials. The relationship between the intellectual capital and HEI performance was tested using the regression analysis. This study found empirically that intellectual capital has a positive effect on the performance of HEIs. In detail, it was found that structural and relational capital positively influence HEI performance whilst human and social capital do not. From these findings, it is suggested that efforts to manage intellectual capital in HEIs should continue to be improved, i.e. structural and relational capital dimensions in particular, given the positive impact these two bring. Keywords: Intellectual Capital; Higher Education Institutions; Performance.
Koneksi Politik, Kepemilikan Pemerintah dan Pengungkapan Sustainability Reporting Made Danartha Sutawan; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p07

Abstract

Sustainability reporting is a report that contains information outside the company's financial performance. In recent years, there are much increase in the disclosure of sustainability reporting in Indonesia. The purpose of this study is to explain how political connections and government ownership affect the disclosure of sustainability reports. This research was conducted at companies from Indonesia that were ranked on ASRRAT in 2018-2020. Determination of the sample using a purposive sampling method with two criteria, such as companies that publish annual reports and sustainability reports from 2017-2019. The data in this study were analyzed using multiple linear regression analysis techniques. The results of this study indicate that political connections have a positive effect on the disclosure of the sustainability report, but government ownership does not affect the disclosure of the sustainability report. The results of this study also prove there is evidence from the theory of legitimacy, that is the company has a social contract, namely a sustainability report with its environment. Keywords: Sustainability Report; Political Connection; Government Ownership
PENGARUH PRODUK DOMESTIK BRUTO NEGARA INDONESIA, UKURAN PERUSAHAAN DAN DIVIDEN PAYOUT RATIO PADA RETURN SAHAM I Nyoman Sutrisna Adi Putra; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 17 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

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

Abstract

Investors in investing always consider factors that affect the price of shares purchased. This study aims to determine the effect of the Gross Domestic Product, Company Size and Dividend Payout Ratio Stock Return manufacturing companies including LQ 45 index on the Stock Exchange. This study uses a quantitative approach in the form of associative. The population in this study were taking 83 companies in the index LQ 45. Engineering sampling using purposive sampling technique. The sample in this study were taking 12 manufacturing companies whose shares remain listed in the LQ 45 years 2011 - 2014. In this new study used multiple linear analysis techniques. The results showed gross domestic product has no effect on Stock Return, while the size of the Company and Dividend Payout Ratio positive effect on stock returns.
PENGARUH IKATAN KEPENTINGAN KEUANGAN, FEE AUDIT, SIFAT MACHIAVELLIAN, DAN PEMAHAMAN ETIKA PADA INDEPENDENSI PENAMPILAN AUDITOR Anak Agung Eka Darmayanthi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 18 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

Independence in appearance means that accountants act impartially as perceived by users of financial statements. Independence of this appearance is determined by the public impression of the auditors themselves both individually and as a whole. This study aims to determine the effect of the financial interests of the bond, audit fee, Machiavellian nature and understanding of ethics on the independence of the auditor appearance. This research was conducted on a public accounting firm in the province of Bali listed on the Indonesian Institute of Accountants region of Bali 2015. Sampling method in this study was done by using the sampling nonprobability saturation sampling, in which all members of the population sampled. The results showed that the binding financial interests, audit fees, and the Machiavellian nature of the negative effect on the appearance of independence of the auditor. While understanding the ethics of positive effect on the appearance of the auditor's independence.
KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG Luh Putri Swandewi; Dodik Ariyanto; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 19 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

The success of an accounting information system in managing village finances is very important to note. Good-bad performance of an information system can be seen through user satisfaction. User satisfaction will improve the productivity, efficiency and effectiveness of reporting organization in using information systems. The purpose of this research is to assess the success of using Accounting Information System (SIA) by using DeLone & McLean Model (1992). The population of this research is all of LPD in Buleleng Regency. The sample used purposive sampling, with sampling criterion that is LPD which has amount of asset rank 30 biggest in Buleleng Regency. The questionnaires are returned and are worth to be processed as many as 90 questionnaires. Data analysis technique used is multiple linear regression. The results showed that the top management support positively affect the satisfaction of SIA users in LPD Buleleng Regency, the quality of the system has a positive effect on the satisfaction of SIA users in LPD Buleleng District, and the quality of information positively affect the satisfaction of SIA users in LPD Buleleng District.

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