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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
 309   310   311   312   313 
Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p14

Abstract

This study aims to examine the effect of transfer pricing and capital intensity on tax avoidance with audit quality as a moderating variable. This study uses a sample of 588 companies listed on the IDX in 2015-2020. Technical data analysts use Moderated Regression Analysis (MRA). The results of the study show that transfer pricing has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Audit quality is not able to moderate transfer pricing on tax avoidance. Audit quality strengthens the relationship between capital intensity and tax avoidance. Keywords: Transfer Pricing; Capital Intensity; Audit Quality; Tax Avoidance.
PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP KEPUTUSAN PEMBERIANKREDIT PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN I Gede Suka Danayasa; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 16 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

This study aims to determine the effect of the internal control components on the BPR in an effort to decide the provision of credit. The samples in this study using proportionate stratified random sampling method, the number of observations of 8 samples. The technique of collecting data using questionnaires and survey respondents as many as 32 respondents. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of linear regression analysis found that (1) an assessment of the risk of an effect on lending decisions; (2) Information and communication have no effect on lending decisions; (3) control activities affect lending decisions; (4) monitoring the effect on lending decisions and; (5) the control environment influence on lending decisions on BPR in Tabanan.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Kadek Agus Santika Putra; Made Yenni Latrini
E-Jurnal Akuntansi Vol 17 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

This study aims to determine the effect of intellectual, emotional intelligence, spiritual intelligence, and organizational commitment on performance auditor in public accounting firm in Bali. Sampling technique used in this research is the method of sample saturated with a sample obtained 80 samples. Data collection methods used in this study was a questionnaire, which is distributed questionnaires to the auditor in public accounting firm in Bali. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis. The results of this study suggest that intelligence, emotional intelligence, spiritual intelligence and organizational commitment positively affects the performance of auditors. This shows that the increasing intellectual, emotional intelligence, spiritual intelligence and organizational commitment, the auditor's performance is increasing as well
PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN DAN PELATIHAN PROFESI PADA KINERJA AUDITOR Ni Made Regina Amandani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 19 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 study aimed to determine the effect of organizational commitment, leadership style and professional training on the performance of auditors of public accounting firms in the province of Bali. The sampling method used is purposive sampling method. Data collection is done by using questionnaire. The samples used were 46 respondents. Data analysis technique used is multiple linear regression analysis. The results indicate that organizational commitment  has positive effect on the performance of auditors shows that the higher the attitude of the commitment of an auditor the more it will affect its performance. Leadership style has positive effect on the performance of auditors which shows that the better way to lead the leaders will increasingly affect the performance of auditors. Professional training has a positive effect on the performance of auditors which shows that the more often the training given to the auditor, the auditor's performance will tend to increase.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Pande Putu Enda; Agus Indra Tenaya K.
E-Jurnal Akuntansi Vol 21 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

Penelitian ini bertujuan untuk mengetahui Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Kinerja Keuangan Perbankan. Variabel yang digunakan adalah Good Corporate Governance dan Ukuran Perusahaan sebagai variabel independen dan Kinerja Keuangan Perbankan sebagai variabel dependen. Penelitian ini dilakukan di perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan melalui website Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah seluruh bank yang terdaftar di Bursa Efek Indonesia periode 2013-2016 yang berjumlah 42 bank. Pemilihan sampel melalui metode purposive sampling. Terdapat 30 perusahaan yang memenuhi kriteria sebagai sampel penelitian sehingga data penelitian berjumlah 120. Teknik analisis data yang digunakan adalah uji asumsi klasik dan uji regresi linear berganda. Hasil penelitian ini menunjukkan Dewan Komisaris Independen tidak berpengaruh terhadap Kinerja Keuangan Perbankan. Dewan Direksi berpengaruh terhadap Kinerja Keuangan Perbankan. Komite Audit tidak berpengaruh terhadap Kinerja Keuangan Perbankan. Kepemilikan Manajerial tidak berpengaruh terhadap Kinerja Keuangan Perbankan. Kepemilikan Institusional berpengaruh terhadap Kinerja Keuangan Perbankan. Ukuran Perusahaan berpengaruh terhadap Kinerja Keuangan Perbankan.
PEMAHAMAN PERATURAN, EFEKTIVITAS SISTEM, KEWAJIBAN MORAL, KUALITAS PELAYANAN, SANKSI PERPAJAKAN PADA KEMAUAN IKUT TAX AMNESTY Elya Vikana Suari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 22 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.v22.i01.p05

Abstract

Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax amnesty which can be the first step in improving the weakness of taxation situation in Indonesia. Tax amnesty policies have the potential to encourage voluntary tax compliance. The willingness of taxpayers to participate in tax amnesty is important in order to optimize tax revenue. Several factors can affect taxpayer compliance, especially the willingness to participate in tax amnesties that could increase state revenues. The purpose of this study is to examine the effect of understanding tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions on the willingness of participating tax amnesty. This research was conducted in Tax Office (KPP) Pratama East Denpasar. Population in this study are all effective individual taxpayer in Tax Office(KPP) Pratama East Denpasar. The number of samples in this study were 100 respondents with accidental sampling method. Data collection was conducted by questionnaire technique. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that the understanding of tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty. Keywords: understanding, effectiveness system, moral obligations, quality of service, tax sanctions, tax amnesty
Pengaruh Kinerja Keuangan pada Belanja Daerah dan Pertumbuhan Ekonomi dan Implikasinya Pada Indeks Pembangunan Manusia Luh Dini Yasintha Dwiyandari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p04

Abstract

Increasing Human Development Index, the accuracy of local expenditure allocation and high economic growth is a picture of government performance in the prosperity of its people. The achievement of human development goals reflected in Human Development Index is highly dependent on government commitment as a provider of supporting facilities. Improved financial performance, allegedly not always able to encourage economic growth, as well as the accuracy of local expenditure allocations and improvement of the Human Development Index. This study aims to determine the effect of regional financial performance on economic growth and regional spending on the Human Development Index. The sample in this research are 8 regencies and 1 city in Bali Province with research object that is regional finance performance, regional expenditure, economic growth, and Human Development Index year 2011-2015. Sample determination was done by using nonprobability method and saturated sampling technique. This research uses multiple linear regression analysis technique. The results show that financial performance has no effect on economic growth, while financial performance has a positive effect on regional expenditure and human development index. The test results also show that economic growth has no effect on the human development index but local spending has a positive effect on the human development index. The results of mediation testing indicate that regional expenditure is able to mediate the relationship between financial performance on the human development index, while economic growth can not mediate the effect of local financial performance on human development index. Keywords: Financial performance, economic growth, regional spending, human development index
Kepuasan Kerja dan Integritas sebagai Pemoderasi Pengaruh Penerapan Sistem Informasi Akuntansi pada Kinerja Karyawan A.A Bagus Surya Nayaka; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 26 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.v26.i01.p17

Abstract

Each company is required to provide information from the accounting process results of each period to meet the needs of financial information for parties who have an interest. The purpose of this study is to determine the effect of SIA implementation on employee performance with job satisfaction and integrity as a moderator. This research was conducted at BPD Bali in Denpasar City. Sample in this study amounted to 80 people. Data analysis technique is done by simple linear regression analysis and Moderated Regression Analysis. The results showed that SIA that has been applied to BPD Bali in Denpasar City able to improve employee performance. This study also found that job satisfaction strengthens the influence of SIA implementation on the performance of employees and the integrity of the employees does not strengthen or weaken the influence of SIA implementation on the performance of BPD Bali employees in Denpasar City. Keywords: accounting information system, employee performance, job satisfaction, integrity.
Dukungan Manajemen Puncak Memoderasi Keterlibatan Pengguna dan Kemampuan Pengguna pada Kinerja SIA DISPERINDAG Provinsi Bali I Putu Gede Tata Trenida; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 23 No 3 (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.i03.p09

Abstract

The use of computerized accounting information systems can assist in the processing of corporate data so that the data will produce an information that can be useful for the company. The purpose of this study is to determine the effect of user involvement, user ability and top management support on the performance of accounting information system at the Dinas Perindutrian dan Perdagangan of Bali Province. This study took a sample of all users of Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) at Dinas Perindustrian dan Perdagangan Bali Province based on non-probability sampling method with purposive sampling technique as much as 40 sampling. Data collection was done by survey method. Analytical techniques in this study using multiple linear regression analysis and Moderating Regression Analysis (MRA). The results of this study indicate that user involvement has positive implications on the performance of Accounting Information Systems and the ability of users to have a positive implication on the performance of Accounting Information Systems. The result of Moderating Regression Analysis (MRA) shows that Peak Management Support strengthens the influence of User Involvement on Accounting Information System Performance while Top Management Support is unable to moderate User Ability to Accounting Information System Performance.
Pengaruh Kapasitas Individu dan Asimetri Informasi pada Senjangan Anggaran dengan Budaya Organisasi Sebagai Pemoderasi Ida Bagus Putu Satriya Wibawa Guntur; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 27 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.v27.i01.p02

Abstract

This research was conducted at the Head Office of the Regional Development Bank of Bali. The number of samples obtained was 158 observations. Based on the results of the study, it is known that organizational culture is able to moderate the influence of individual capacity on budgetary slack and information asymmetry on budgetary slack. The application of good organizational culture (tri hita karana) to all employees in carrying out their obligations is able to minimize the occurrence of opportunistic actions, namely budgetary slack. The theoretical implications of the research are in addition to references to further research regarding research relating to attribution theory and agency theory. On the other hand the practical implications of research are to provide various considerations to the company in order to be able to minimize the occurrence of budgetary slack. Keywords: Individual capacity, information asymmetry, budgetary slack and organizational culture

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