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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
 311   312   313   314   315 
EFEKTIVITAS DROP BOX SEBAGAI SARANA PELAPORAN SPT TAHUNAN PADA KEPATUHAN WAJIB PAJAK BADAN Ida Ayu Putu Nomi Primandari
E-Jurnal Akuntansi Vol 7 No 2 (2014)
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

ajak merupakan salah satu sumber pendapatan negara untuk membiayai pembangunan negara. Untuk meningkatkan jumlah penerimaan pajak pemerintah harus melakukan berbagai inovasi salah satunya meningkatkan penerimaan pajak dengan cara melakukan pelaporan melalui drop box. Tujuan penelitian ini adalah untuk mengetahui pengaruh efektivitas drop box sebagai sarana pelaporan SPT tahunan terhadap kepatuhan Wajib Pajak badan di Kantor Pelayanan Pajak (KPP) Pratama Badung Utara. Penelitian ini dilakukan di daerah Badung Utara dengan jumlah responden sebanyak 98 orang, dengan metode accidental sampling. Pengumpulan data dilakukan melalui wawancara, kuesioner dan obsevasi. Teknik analisis yang digunakan adalah análisis regresi linier sederhana. Berdasarkan hasil análisis, ditemukan bahwa efektivitas drop box sebagai sarana pelaporan SPT tahunan secara signifikan  berpengaruh terhadap kepatuhan Wajib Pajak badan di KPP Pratama Badung Utara yang dimana efektifitas drop box dipengaruhi sebesar 25,8 % dan sisanya 74,2 % dipengaruhi oleh faktor-faktor lain di luar model penelitian. Hal ini menunjukkan bahwa sudah adanya kesadaran wajib pajak untuk melaporkan SPT tahunan melalui drop box pajak. Untuk meningkatkan kepatuhan Wajib Pajak, Kantor Pelayanan Pajak hendaknya mempertahankan penggunaan drop box sebagai sarana pelaporan SPT Tahunan dan terus melakukan berbagai inovasi lainnya agar penerimaan pajak dapat di maksimalkan. Kata kunci: pajak, drob box, kepatuhan
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP RETURN ON EQUITY (ROE) Yoseph Yos Sudarso Anastasio Rany; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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 Pada masa sekarang ini isu tentang penerapan good corporate governance merupakan suatu hal yang penting bagi perusahaan karena diharapkan dapat meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk menganalisa tentang pengaruh penerapan corporate governance terhadap kinerja operasional perusahaan. Variabel penerapan corporate governance menggunakan hasil survei yang dilakukan oleh IICG (The Indonesian Institute of Corporate Governance) berupa CGPI (Corporate Governance Perception Index). Variabel kinerja operasional perusahaan menggunakan ROE (Return On Equity). Selain itu, penelitian ini juga menggunakan komposisi aktiva perusahaan, kesempatan pertumbuhan dan ukuran perusahaan sebagai variabel kontrol. Penentuan sampel penelitian berdasarkan metode purposive sampling dan terdapat 77 perusahaan publik yang terdaftar di Bursa Efek Indonesia yang mengikuti survei IICG pada tahun 2007-2011 yang menjadi sampel penelitian. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian ini yang ditunjukkan dengan nilai signifikansi uji t sebesar 0,951 jauh diatas tingkat signifikansi yang ditentukan yaitu 0,05, hal ini menyimpulkan bahwa penerapan corporate governance yakni CGPI tidak berpengaruh signifikan terhadap ROE. Kata kunci: corporate governance, corporate governance perception index (CGPI) dan return on equity (ROE)
Pendidikan dan Pengalaman Kerja Dewan Direksi di Negara Maju terhadap Pengungkapan Keberlanjutan Indira Karima Umaroe; Hamidah Hamidah
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p16

Abstract

The board of directors as a strategic decision maker can influence corporate sustainability disclosures. The purpose of this study was to determine the effect of the education and work experience of directors in developed countries on sustainability disclosure. The research sample consisted of 64 companies listed on the IDX for the 2017-2021 period. Multiple linear regression in STATA software is used to analyze the data. The results of the analysis prove that the education and work experience of boards of directors in developed countries have a positive effect on corporate sustainability disclosures in Indonesia. The Board of Directors has integrated values regarding sustainability into itself. The novelty of this study is to differentiate the samples based on their disclosure, comprehensive or core options. This research provides practical implications for companies to pay attention to the background of directors in order to realize better sustainability disclosures. Keywords: Director’s Education; Director’s Working Experience; Sustainability Disclosures; Upper-Echelon Theory
Peran Pengungkapan Aset Biologis dalam Memediasi Hubungan Profitabilitas, Ukuran Perusahaan, dan Penilaian Perusahaan Egnes Egnes; Mavrict Josephino; Sudirman Sudirman; Jecelyn Angelica; Iwan Suhardjo; Meiliana Meiliana
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p03

Abstract

The aim of the research is to empirically prove the influence of profitability, company size, and disclosure of biological assets on company valuation. The method used in research is a quantitative method. The sample in this research was 96 observations of agricultural companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. Research testing and analysis uses descriptive analysis methods and analytical analysis with multiple linear regression. Based on the test results, profitability has no effect on company assessment. Meanwhile, company size and disclosure of biological assets influence company valuation. Testing the role of biological asset disclosure as a mediating variable found that biological asset disclosure was able to mediate the relationship between company size and company valuation but was unable to mediate the relationship between profitability and company assessment. Keywords: Profitability; Firm Size; Biological Asset; Firm Valuation; PSAK 69
Good Corporate Governance and Corporate Social Responsibility Disclosure: Before and During The Covid-19 Pandemic Ni Made Sandyarani Dwi Nantari; I Putu Sudana
E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p10

Abstract

Penelitian bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG) melalui ukuran dewan komisaris, proporsi dewan komisaris independen, proporsi kepemilikan manajerial, dan proporsi kepemilikan institusional pada Corporate Social Responsibility Disclosure (CSRD) saat sebelum dan pada masa pandemi Covid-19. CSRD diukur berdasarkan GRI Standards. Sampel yang digunakan adalah perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021 dengan 104 amatan. Data dianalisis menggunakan regresi data panel dengan software Eviews. Hasil penelitian menunjukkan ukuran dewan komisaris berpengaruh positif pada CSRD saat sebelum dan pada masa pandemi Covid-19 yang mendukung teori keagenan dan economics of information, sementara proporsi dewan komisaris independen, proporsi kepemilikan manajerial, dan proporsi kepemilikan institusional tidak berpengaruh pada CSRD saat sebelum dan pada masa pandemi Covid-19. Perusahaan perlu meningkatkan intensitas CSRD, khususnya pada topik ekonomi, lingkungan, dan sosial. Kata Kunci: Corporate Social Responsibility; Pengungkapan; Good Corporate Governance; GRI Standards.
Profitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Made Ayu Bintang Cyntia Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p11

Abstract

This study aims to obtain empirical evidence of the effect of profitability, leverage on CSR disclosure with firm size as moderating. This study focuses on mining companies, where mining companies have the greatest impact on environmental damage around the company's environmental area. The sample obtained was 33 companies using purposive sampling technique. The data analysis technique used was moderated regression analysis (MRA). The results show that profitability has a positive effect on CSR disclosure, leverage has a positive effect on CSR disclosure, firm size strengthens the effect of profitability on CSR disclosure and firm size is not able to strengthen the influence of leverage on CSR disclosure. Keywords : CSR Disclosure; Profitability; Leverage; Company Size.
Green Accounting as a Pure Moderation: Foreign Ownership on Financial Performance Arya Raqli Purmalastu
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p07

Abstract

The research aims to determine the impact of foreign ownership on the financial performance of mining companies which is moderated by the green accounting. This type of research is quantitative research with a descriptive approach. The analysis was carried out using multiple linear regression techniques using IBM SPSS 26. The sample used was sub-industrial mining companies registered on the IDX in 2019-2022, using a purposive sampling method to obtain 24 companies and 96 observation data. Based on the research results, it shows that foreign ownership has an effect on financial performance and green accounting is able to strengthen the influence of foreign ownership on financial performance. Keywords: Green Accounting; Company Performance; Shareholding; Mining Companies.
Time Budget Pressure dan Audit Quality dengan Komitmen Profesional dan Supervisi Audit sebagai Variabel Moderasi Ni Putu Ida Rahayu Padmawati; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p14

Abstract

This study aims to obtain empirical evidence of the effect of time budget pressure on audit quality with professional commitment and audit supervision as moderating variables for auditors at public accounting firms registered in Bali Province. The sampling technique used is purposive sampling and obtained as many as 54 respondents. The study used data analysis techniques with Moderated Regression Analysis (MRA). Research shows that time budget pressure has a negative effect on audit quality, organizational commitment and audit supervision are able to weaken the effect of time budget pressure on audit quality at public accounting firms in Bali Province. This means that the higher the time budget pressure, the lower the audit quality, and the higher the professional commitment of an auditor and the existence of audit supervision quality. Keywords: Time Budget Pressure; Professional commitment; Audit Supervision; Audit Quality.
The Moderating Effect of Sharia Stock Index Inclusion on the Relationship Between Sustainability Performance and Profitability Nadya Ariana; Miranti Kartika Dewi
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p03

Abstract

This study examines the relationship between sustainability performance and profitability, with a specific focus on the moderating role of inclusion in the Sharia Stock Index. The index's screening criteria are hypothesized to align with sustainability objectives, potentially enhancing firm profitability. The analysis is based on a sample of 75 firms from Indonesia and Malaysia over the period 2018–2022. Using panel data regression, the findings reveal a positive relationship between overall ESG (Environmental, Social, and Governance) scores and profitability. However, no significant relationship is identified between individual ESG pillar scores and profitability. Additionally, the moderating effect of Sharia Stock Index inclusion on the sustainability performance–profitability relationship is not supported by the results. This study contributes to the literature by exploring the interplay between sustainability performance and profitability within the context of Muslim-majority ASEAN countries. It also challenges assumptions regarding the role of Sharia Stock Index inclusion, offering fresh insights for investors and policymakers aiming to balance sustainability objectives with financial performance.
PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN LEVERGE TERHADAP TAX AVOIDANCE I Made Agus Riko Ariawan; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 18 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

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Abstract

This study aimed to demonstrate empirically the influence of independent board, institutional ownership, profitability and leverage against tax avoidance in the service sector companies in the Stock Exchange 2012- 2014. The theory used in this research is the theory of the Agency (Agency Theory), Theory of Compliance and Accounting Theory Positive. The population used in this study are all companies listed on the Stock Exchange the period of 2012- 2014 as many as 268 companies. The samples in this study using the purposive sampling method. The data collection is done by dokumentasi. Data analysis used is multiple linear regression analysis. The results this research showed that the independent board have negatively affect the profitability of tax avoidance. Institutional ownership variable and leverage have  positive effect on tax avoidance.

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