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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
 310   311   312   313   314 
Pengaruh Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, dan Capital) Pada Nilai Perusahaan Desak Made Gita Lestari; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 24 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.v24.i03.p15

Abstract

This research is purposed to determine the effect of the application of RGEC method to the value of the firm in the banking system. This research has 43 banks listed in Indonesia Stock Exchange for 3 consecutive years from 2014-2016, so the total sample is 129 samples by using purposive sampling method. From the analysis result obtained by using multiple regression analysis, it is found that risk profile variable has a negative effect on value of the firm, however the variable of good corporate governance, earnings, and capital has positive effect on value of the firm. Keywords: risk profile, GCG, earnings, capital, value of the firm
PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, DAN PENGALAMAN KERJA PADA KINERJA PENGAWAS KOPERASI SERBA USAHA Putu Putri Prawitasari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 11 No 1 (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

This study aims to determine the effect of independence, professional skills and work experience in supervisory performance KSU in the District of East Denpasar. This study uses 40 samples were determined based on the guidelines of Roscoe (1982) in Sugiyono (2012). Respondents were KSU chairman and supervisor in the District of East Denpasar population numbering as many as 404 people. Data collection methods used in this study is the documentation and questionnaires. Multiple linear regression analysis is used as a data analysis technique. The results of this study indicate that the independence, professional skills, work experience and a significant positive effect on the performance of the supervisory KSU in East Denpasar. It shows that the higher the independence, professional skills, and work experience, the higher the performance results of the supervisor.
Pengaruh Penerapan Akuntansi Pertanggungjawaban, Kompetensi dan Komitmen Organisasi Terhadap Kinerja Manajerial Kadek Novita Cahyani; I Gst Ayu Eka Damayanthi
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.p11

Abstract

Managerial performance is very important for a company because it can be used to measure the success of the company. A manager needs to implement a managerial control system that can be used to achieve the company goals. The purpose of this study is to obtain empirical evidence regarding the effect of applying accountability accounting, competence and organizational commitment to the managerial performance of the financial division on PT Pegadaian Kota Denpasar. Sampling technique that used in this study is non probability sampling with purposive sampling method. The amount of sample in this study are 52 samples. The analysis technique is multiple linear regression. Based on the results of the analysis shows that accountability accounting, competence, and organizational commitment have a positive effect on the managerial performance of financial division on PT. Pegadaian Kota Denpasar. Keywords : Accountability accounting, competence, organizational commitment, managerial performance.
Pengaruh Due Profesional Care, Independensi dan Pengalaman Kerja Pada Kualitas Audit Dengan Reward Sebagai Pemoderasi I Dewa Agung Gede Krisna Naradipa; Ni Luh Supadmi
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.p01

Abstract

Audit quality is very important, because high audit quality is expected to produce relevant and reliable financial statement information as the basis for decision making. The purpose of this study was to determine the effect of care due professional, independence and auditor work experience on audit quality with reward as moderating variables in KAP in Bali Province in 2018. The population of this study, all auditors working in KAP in Bali, amounting to 76 people . non probability sampling is a sample research method used, with data analysis techniques using Moderated Regression Analysis. The results of the analysis indicate that: care due professionals, independence, and work experience, statistically have a positive effect on audit quality. The results also show that the reward variable strengthens Due Professional Care relationship and work experience with audit quality, but the reward variable is not able to moderate the relationship of independence with audit quality. Keywords : Care Professional; Independence; Experience; Reward; Quality Audit.
Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas Erwin Saraswati; Upik Nindi Febryanti; Ananda Sagitaputri
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p17

Abstract

This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The data were analyzed using Moderated Regression Analysis (MRA). The result showed that CSR disclosure do not affect ROA, but media exposure had a direct effect to ROA. Based on the legitimacy theory, firms conduct CSR to align with societal values and norms. To earn legitimacy from the society, CSR needs to be communicated to channels that are easily accessed by the people, so the benefits of CSR can be realized into profits. Based on the research results, companies are expected to use their websites or social media more often to communicate their CSR activities. Keywords: Corporate Sosial Responsibility; Disclosure; Profitability; Media Exposure.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA HOTEL THE OBEROI BALI Ayu Made Dian Pertiwi Dwipayanti; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 3 No 3 (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 Setiap perusahaan termasuk hotel memiliki tujuan yang hendak dicapai, baik tujuan jangka panjang maupun jangka pendek. Kinerja perusahaan akan terlihat pada tingkat pencapaian tujuan yang telah ditetapkan. Akuntansi pertanggungjawaban merupakan salah satu alat bantu yang dapat digunakan dalam mengukur kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui manfaat penerapan akuntansi pertanggungjawaban dalam penilaian kinerja pusat-pusat pertanggungjawaban pada Hotel The Oberoi Bali. Unsur-unsur yang diteliti yaitu struktur organisasi, anggaran dan realisasi baik pendapatan maupun biaya. Teknik analisis  yang digunakan yaitu analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa secara umum Hotel The Oberoi Bali telah menerapkan akuntansi pertanggungjawaban, dan kinerja yang dicapai masih belum efektif karena  masih ada dibawah anggaran. Kata kunci:Akuntansi pertanggungjawaban, penilaian kinerja, pusat pertanggungjawaban
Pengaruh Rasio Keuangan dan Good Corporate Governance terhadap Basic Earning Power dengan Variabel Moderasi Pertumbuhan Ekonomi Ihsan Nasihin; Siska Komala Dewi
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p17

Abstract

Companies have the main objective, namely to seek profit, but many factors influence the company to generate profits. The purpose of this study was to determine the factors that affect basic earning power. The research method in research is quantitative research, where the data used are secondary data. The population used in this research is in the form of the sub-Property and Real Estate manufacturing industries that have been listed on the IDX for the 2017-2019 period with a population of 74 companies. In the population, the method of illustration taking is the Non-Probability Sampling method. The results of this study indicate that the Working Capital Turnover, Long Term Debt to Equity Ratio, and Good corporate governance (GCG) have no effect on Basic Earning Power in the property and real estate sub-sector industries listed on the Indonesian stock exchange, so that economic growth cannot moderate financial ratios. Keywords: Financial Ratios; Good Corporate Governance; Basic Earning Power; Economic Growth.
OPINI AUDIT GOING CONCERN SEBAGAI PEMODERASI PENGARUH PERTUMBUHAN PERUSAHAAN DAN PERGANTIAN MANAJEMEN PADA AUDITOR SWITCHING I Gusti Ayu Putri Alansari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 15 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

Auditor switching have a definition the alternation public accountant that carried out by an entity. There are two underlying reasons, lack of regulation of related parties (in this case is the decision of finance ministers) or the policy of entity concerned (voluntary). Obviously there is a fundamental cause the alternation of the public accountant or the firm voluntarily in an entity so this research aimed to analyze whether the going concern audit opinion can be a moderating influence firm growth and management changes on auditor switching. Entities at financial sector listed in Indonesia Stock Exchange (BEI) of 2010-2013 became the object of this research. Sampling technique based on criteria and obtained 84 observations. Researcher used analysis techniques such as logistic regression. The results is firm growth in a positive and significant influence on auditor switching. However, management changes does not affect on auditor switching. Going concern audit opinion was able to significantly weaken the influence of the firm growth on auditor switching, but are not able to affect management changes on auditor switching.
PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Putu Rista Diantari; IGK Agung Ulupui
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 purpose of this study was to determine the effect of the audit committee, the proportion of independent directors, and the proportion of institutional ownership against tax avoidance and firm size as a control variable. In this study, tax avoidance is measured using the effective cash tax rate (CETR) companies are paying taxes divided by income before income taxes. Samples consist of manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period from 2012 to 2014 totaling 44 companies. This study uses nonprobability sampling using purposive sampling technique. The analysis technique used is multiple linear regression analysis. Research results indicate that the audit committee and the proportion of independent commissioners negatively affect tax avoidance, the proportion of institutional ownership has no effect on tax avoidance, and firm size as a control variable positive effect on tax avoidance.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN LEMBAGA PEKREDITAN DESA DI KECAMATAN MENGWI KABUPATEN BADUNG Komang Meitradi Setyawan; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 5 No 3 (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 Good corporate governance merupakan tata kelola perusahaan yang menjelaskan hubungan antara berbagai pihak dalam perusahaan yang menentukan antara arah dan kinerja perusahaan. Lembaga keuangan baik lembaga keuangan bank maupun non-bank seperti Lembaga Perkreditan Desa (LPD) dapat menerapkannya untuk meningkatkan profitablilitasnya. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kinerja keuangan yang diukur dengan return on assets pada LPD di Kecamatan Mengwi Kabupaten Badung. Penelitian ini menggunakan metode pengumpulan data, yaitu metode survei dengan teknik kuesioner. Sampel yang digunakan sebanyak 35 LPD. Penentuan sampel menggunakan metode nonprobability sampling dengan teknik sampel jenuh. Teknik analisis yang digunakan adalah analisis regresi linear sederhana. Berdasarkan hasil pengujian hipotesis diketahui bahwa good corporate governance berpengaruh positif dan signifikan terhadap kinerja keuangan LPD di Kecamatan Mengwi Kabupaten Badung. Kata kunci: good corporate governance, kinerja keuangan, return on assets

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