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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 KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL PADA NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING I Putu Deri Permana Putra; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 21 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.v21.i02.p15

Abstract

Sebuah perusahaan didirikan dengan tujuan untuk mencapai nilai perusahaan yang maksimal. Nilai perusahaan sangat penting karena mencerminkan kinerja perusahaan dan harga saham yang dapat mempengaruhi persepsi investor terhadap perusahaan tersebut. Perusahaan sebagai salah satu entitas ekonomi umumnya memiliki tujuan jangka pendek maupun jangka panjang. Tujuan jangka pendek perusahaan adalah untuk memperoleh laba secara maksimal, sedangkan tujuan jangka panjangnya adalah untuk meningkatkan nilai perusahaan.Faktor yang dapat mempengaruhi nilai perusahaan yaitu profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional dan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Jumlah sampel 63 perusahaan yang diperoleh dengan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis jalur (path analysis). Hasil dari pengujian pada penelitian ini menunjukkan variabel profitabilitas, leverage, ukuran perusahaan, dan kepemilikan institusional berpengaruh positif pada nilai perusahaan. Sedangkan variabel corporate social responsibility tidak berpengaruh pada nilai perusahaan. Variabel profitabilitas dan ukuran perusahaan, berpengaruh positif pada corporate social responsibility. Sedangkan variabel leverage dan kepemilikan institusional tidak berpengaruh pada corporate social responsibility. Variabel corporate social responsibility berperan memediasi pengaruh ukuran perusahaan pada nilai perusahaan. Namun tidak ditemukannya peran corporate social responsibility memediasi pengaruh profitabilitas, leverage, dan kepemilikan institusional pada nilai perusahaan
PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN Anak Agung Istri Maharani; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 12 No 3 (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

Budgeting has an impact on human behavior such as the creation of budgetary slack. Budgetary slack is the difference between the stated budget and honestly the best estimate that can be predicted . The study aims to determine the effect of budget participation , information asymmetry , as well as organizational culture on budgetary slack in Badung regency Credit Unions . In order to achieve this goal of data analysis techniques used multiple linear regression , test F - test and t test. Data collection method used here is based on questionnaires, distributed to administrators , managers , and members of credit unions in Badung . Based on the results of analysis of budget participation and information asymmetry positive effect on budgetary slack in savings and credit cooperatives in Badung while organizational culture had no effect on budgetary slack in savings and credit cooperatives in Badung .
Kemampuan Good Corporate Governance Memoderasi Pengaruh Nilai Perusahaan pada Praktik Perataan Ni Made Dwi Permanasari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 22 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.v22.i02.p07

Abstract

Firm value was the factor for management to become opportunistic by doing income smoothing. This research has a purpose to giving an empirical proof about the ability of good corporate governance in moderating the relation between firm value and income smoothing. The number of sample on 2012-2016 period in property and real estate sector was about 160 observations. This study applying non probability with purposive sampling technique. The process of analysis data was through factor analysis and logistic regression with MRA. There were two main result of this research included: 1) firm value negatively influence on income smoothing but not significantly; 2) good corporate governance did not weaken the relation of firm value and income smoothing. Keywords: firm value, income smoothing, and good corporate governance
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Monica Krissindiastuti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 14 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

This research enhances and examine about the effect of audit tenure, company growth, firm size, KAP’s reputation, opinion shopping, and the previous audit opinion towards audit going concern opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufacture companies that has been listed on the Indonesia Stock Exchange, 2010-2013. Samples were obtained as many as 12 companies by the number of observations is 48 sample. Data analysis techniques used in this research is the logistic regression analysis techniques. Based on the analysis results it is revealed that the audit tenure, company growth negative affect towards the going concern audit opinion. KAP’s  reputation and opinion shopping positive affect towards the going concern audit opinion. Therefore, the firm size and previous audit opinion doesn’t seet to affect towards the going concern audit opinion.
Intellectual Capital Sebagai Pemoderasi Pengaruh Debt To Equity Ratio dan Ukuran Perusahaan Pada Profitabilitas Ni Wayan Rina Winahyu; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 23 No 1 (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.v23.i01.p28

Abstract

Peningkatan angka laba salah satunya dengan peningkatan penjualan dengan memanfaatkan modal investasi yang dimiliki perusahaan. Penilaian kinerja keuangan suatu perusahaan pada dasarnya dapat dilakukan dengan menggunakan analisis rasio, salah satunya adalah rasio profitabilitas. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan dengan intellectual capital sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2014-2016 yaitu sebanyak 47 perusahaan. Teknik pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji moderated regression analysis.Berdasarkan hasil analisis ditemukan bahwa DER dan ukuran perusahaan berpengaruh pada profitabilitas perusahaan. selain itu IC memoderasi debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan. Kata kunci: DER, ukuran perusahaan, IC, profitabilitas.
Pengujian Anomali Pasar Size Effect Pada Bulan Januari di Pasar Modal Indonesia Tahun 2012-2015 Yan Pleti Mikhael; A. A.Ngurah Agung Widanaputra
E-Jurnal Akuntansi Vol 24 No 1 (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.v24.i01.p21

Abstract

Hipotesis pasar modal yang efisien mengatakan bahwa pasar modal yang efisien bereaksi dengan cepat terhadap informasi-informasi yang relevan. Pada pasar yang efisien, pasar akan cepat merespon informasi. Namun pada kenyataan nya, di pasar modal terdapat hal-hal yang berlawanan dengan pasar efisien yang disebut anomali pasar. Data yang digunakan pada penelitian ini adalah data sekunder dari perusahaan-perusahaan yang terdaftar pada Pasar Modal Indonesia selama periode penelitian dari tahun 2012-2015. Sampel yang di ambil dari perusahaan yang terdapat di Pasar Modal Indonesia sebesar 84 perusahaan. Analisis statistik yang digunakan didalam penelitian ini ialah uji beda-t. Dapat disimpulkan bahwa tidak terjadi perbedaan rata-rata return saham yang berkapitalisasi pasar kecil dan yang berkapitalisasi pasar besar di Pasar Modal Indonesia tahun 2012-2015. Kata Kunci: anomali pasar, modal, size effect, dan return saham
Pengaruh Ukuran Perusahaan dan Profitabilitas pada Ketepatwaktuan Penyampaian Laporan Keuangan dengan GCG Sebagai Variabel Pemoderasi Gusti Ayu Putu Yasinta Darmawan; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p20

Abstract

This study aims to prove empirically the influence of company size and profitability on timely delivery of financial statements with good corporate governance as a moderator variable. This study was conducted on non-financial public and go public companies listed in the 2011-2015 Corporate Governance Perception Index (CGPI) assessment. The method of determining the sample used is to use purposive sampling. The number of companies that meet the criteria is 9 companies with a total number of 43 observations. Data collection was done by non participant observation method. By using Multiple Regression Test and Moderated Regression Analysis (MRA), it was found that firm size did not affect the timeliness of financial statement submission but profitability had an effect on the timeliness of financial statement submission. The study also found that good corporate governance is not able to moderate the influence of firm size on the timeliness of financial statement submission but able to moderate by weakening the influence of profitability on timely delivery of financial statements Keywords: Timeliness of Financial Report Submission, Company Size, Profitability, Good Corporate Governance
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET PADA STRUKTUR MODAL Dewi Udayani, I Gst Ngr. Agung Suaryana
E-Jurnal Akuntansi Vol 4 No 2 (2013)
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

ABSTRAK Penelitian ini  bertujuan untuk mengetahui apakah terdapat hubungan yang signifikan antara profitabilitas dan investment opportunity set pada struktur modal  sesuai hipotesis pecking order theory. Hal ini diteliti kembali karena pada penelitian-penelitian sebelumnya ditemukan hasil yang tidak konsisten pada variabel yang diteliti. Penelitian ini dilakukan pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Diperoleh sampel sebanyak 45 dan penelitian ini menggunakan teknik analisis regresi linear berganda.Berdasarkan hasil pengujian tersebut menunjukkan bahwa profitabilitas dan investment opportunity set berpengaruh signifikan terhadap struktur modal. Profitabilitas berpengaruh negatif sedangkan investment opportunity set berpengaruh positif terhadap struktur modal. Kata kunci: profitabilitas, investment opportunity set, debt to equity ratio
ESQ Pemoderasi Pengaruh Faktor Internal pada Perilaku Disfungsional Auditor Ni Putu Ayu Nikita Sari Wulan
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p15

Abstract

This research aims to provide empirical evidence of the influence of Machiavellian traits and experience on auditors' dysfunctional behavior with ESQ (Emotional Spiritual Quotient) as a moderator. The population of this research is 866 auditors who work at Public Accounting Firms in the Provinces of Bali and East Java. The sample was determined using a purposive sampling technique with data collection using a questionnaire technique. The data analysis used is Partial Least Square (PLS). PLS is a Structural Equation Modeling (SEM) model which is based on components or variants. The research results prove that Machiavellian traits have a positive effect on auditors' dysfunctional behavior, but experience has no effect on auditors' dysfunctional behavior. This research also proves that ESQ is able to weaken the influence of Machiavellian traits on auditors' dysfunctional behavior, but ESQ is unable to moderate the influence of experience on auditors' dysfunctional behavior. The results of this research support attribution theory and the theory of attitude change. Keywords: Machiavellian Characteristic; Experience; Dysfunctional Auditor Behavior; ESQ
Good Corporate Governance, Coorporate Social Responsibility, Leverage dan Nilai Perusahaan Manufaktur Putri Ari Prabandari Muria Siddhi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p16

Abstract

This study aims to examine the effect of good corporate governance on disclosure of corporate social responsibility and leverage on firm value. The elements of good corporate governance are proxied to be the board of commissioners, independent commissioners, board of directors, and audit committee in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using the purposive sampling technique, analyzed by multiple linear regression. Results show good corporate governance as proxied by board of commissioners, independent commissioners, and audit committee affects firm value. However, the board of directors does not affect company value. Corporate social responsibility and leverage affects firm value. Keywords: Good Corporate Governance; Corporate Social Responsibility; Leverage; Nilai Perusahaan

Page 309 of 333 | Total Record : 3329

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