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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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IKLIM KERJA ETIS MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN I Kadek Agus Diantara; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 20 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.v20.i02.p07

Abstract

Budgetary slack is the difference between the resources that are actually needed to complete the work effectively with a number of resources that were added to complete the task. This study aims to obtain empirical evidence on the effect of budgetary participation and budgetary slack ethical work climate in relation budgetary participation on budgetary slack. The data collection in this study using a survey method with questionnaire instrument. The population used in this study are 20 star hotel in the Ubud area. The samples were analyzed by 80 respondents using purposive sampling method of sampling. The analysis technique used in this study is Moderated regression analysis (MRA). The research proves the level of participation in the budget penyusunanan budgetary slack levels will decline. Then if the ethical work climate that is owned by managers during the budget process experienced an increase in the budgetary slack will experience a decline.
PENGARUH ARUS KAS BEBAS DAN PROFITABILITAS PADA KEBIJAKAN UTANG PERUSAHAAN REAL ESTATE DI BURSA EFEK INDONESIA I Putu Suastawan
E-Jurnal Akuntansi Vol 9 No 3 (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

This study aims to determine the effect of free cash flow and profitability of the real estate company's debt policy in Indonesia Stock Exchange. This research was conducted in a real estate company in Indonesia Stock Exchange (IDX). The number of samples taken 11 companies listed in Indonesia Stock Exchange. This study used purposive sampling method in particular judgment sampling. Based on the results of linear regression analysis showed that significant free cash flow of 0,800 partially illustrating that free cash flow does not significantly influence the company's debt policy. In addition, the profitability variable has a significance of 0.015, which means that the partial debt policy affect the profitability of real estate companies in IDX.
Pengaruh Pemanfaatan Teknologi Informasi dan Kemampuan Teknik Personal Pada Efektivitas SIA Ni Made Harista Dwi Anggreni; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p02

Abstract

The purpose of this study was to determine the effect of Utilization of Information Technology and Personal Engineering Capabilities on the Effectiveness of Accounting Information Systems. This research was conducted at the Department of Industry and Trade Denpasar City. The analysis technique used is multiple linear regression analysis techniques. The type of data used in this study is quantitative data, in the form of the results of answers by respondents expressed in the form of numbers from questionnaires that are measured using a Likert scale. The analysis shows that the use of information technology and the ability of personal techniques have a positive effect on the effectiveness of accounting information systems. Keywords: Utilization Of Information Technology; Personal Technical Ability; Effectiveness Of Accounting Information Systems.
Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit Dian Kristiyani
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.p14

Abstract

The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effectiveness of the audit committee has a significant negative effect on audit fees. Keywords: Related Party Transaction; Effectiveness Of Audit Committee; Audit Fee.
Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak I Gusti Bagus Putra Pranata; I Ketut Jati
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.p11

Abstract

The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpayers, by convenience sampling method. Convenience sampling method is sampling taken randomly by considering the ease of access that can be reached by researchers. The analysis technique used is multiple linear regression. The results of the study mean that the higher the tax sanction, the higher the level of taxpayer compliance, and vice versa. Based on the results of this study the awareness of taxpayers has a positive effect on taxpayer compliance so that the second hypothesis in this study is accepted. Keywords : Taxes; Taxpayers; Sanctions; Awareness; Compliance.
Pengaruh Persentase dan Keberadaan Perempuan Hindu dalam Jajaran Pengurus pada Kinerja Bank Perkreditan Rakyat di Bali I Wayan Sudiana; Ni Ketut Muliati; Anak Agung Ketut Agus Suardika; Ni Wayan Yuniasih
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p12

Abstract

Research on the influence of women on company performance has shown inconsistent results. This study wanted to determine the effect of the percentage and presence of Hindu women in the board of directors on the performance of BPRs in Bali. Gender in this study is seen from two aspects, namely the percentage and the presence of female board members. The population in this study was all rural banks in Bali. The sample was determined by using purposive sampling technique and obtained 110 companies that met the criteria. Hypothesis testing is done using multiple regression analysis. The results showed that the percentage of Hindu female board members had no effect on company performance, while the presence of Hindu female board members had a positive effect on company performance. Keywords: Gender Diversity; Hindu Women; Firm Performance.
Budaya Organisasi, Lingkungan Kerja, Kompensasi dan Kinerja Karyawan di Koperasi Pasar Srinadi Klungkung Ni Putu Maetri Megantari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p04

Abstract

The purpose of this study was to obtain empirical evidence of the influence of organizational culture, work environment and compensation on employee performance at the Srinadi Klungkung Market Cooperative. This research was conducted at the Srinadi Klungkung Market Cooperative. The number of samples taken as many as 50 employees accounting and finance section, with non probability sampling method with purposive sampling technique. Data collection is done through a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, work environment and compensation had a positive effect on employee performance. This shows that with a good organizational culture and environment, and giving compensation to employees, employee performance will increase. The results of this study can provide additional information in empirical studies regarding the influence of organizational culture, work environment and compensation on employee performance. Keywords: Organizational Culture; Work Environment; Compensation; Employee Performance.
Mapping Kesiapan Wajib Pajak terhadap Berakhirnya Penggunaan Peraturan Pemerintah No 23 Tahun 2018 Made Adi Guna Mertawan; Gede Sri Darma
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p08

Abstract

This study aims to determine the extent of the readiness of taxpayers in the transition to the use of government regulation no. 23 of 2018 (PP 23/2018) towards the use of tariffs in Article 17 of the Income Tax Law (UU PPh). The purpose of issuing PP 23/2018 is the government's policy in simplifying taxpayers in carrying out tax administration, but PP 23/2018 can not always be applied but there is a limited period of use as a form of taxpayer learning taxpayers to improve taxpayer compliance. The research sample was determined by snowball and purposive sampling, namely taxpayers in the form of limited shares with data obtained from observations, interviews and documentation. The data analysis technique used is the Miles and Hubberman qualitative analysis technique. The results of the study indicate that taxpayers have understood in carrying out bookkeeping but understanding of Article 17 of the Income Tax Law is still low, taxpayers have not received information about the time limit for using PP 23/2018. Keywords: PP 23/2018; Bookkeeping; Article 17 of the Income Tax Law.
PENGARUH KOMPETENSI, DUE PROFESSIONAL CARE, PENGALAMAN KERJA, DAN BESARAN FEE AUDIT PADA KUALITAS AUDIT I Nyoman Wisnu Bayu Pranadata; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 17 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

Issues concerning the poor quality of audit into the public spotlight in recent years, this was due to the involvement of the public accountant in it. This study aims to determine the effect of competence, Due professional care, work experience, and the amount of audit fees in the audit quality. This research was conducted at the KAP listed on IICPA 2015. The sample was selected using sampling techniques saturated. Data obtained by distributing questionnaires to the auditor and the analytical techniques used is multiple linear regression. Based on the analysis, known competence, due professional care, work experience, and the amount of audit fee positive effect on audit quality. Four variables were able to explain the changes in audit quality by 61.9% while the remaining 38.1% is explained by other variables not input in the research model.
PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK I Putu Eka Adiputra; Dewa Gede Wirama
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

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Abstract

The aim of this study is to determine the influences of the service quality, tax penalties, and the consciousness of taxpayers toward the compliance of groundwater taxpayers in the Regional Revenue Bureau of Badung Regency. The sample used in this study were 92 active groundwater taxpayers who have been registered in the bureau during 2011 – 2015, the number of which was determined by the Slovin Formula. The data collection was conducted through questionnaires and the data analysis was undertaken based on regression analysis. The result of this study shows that the service quality influences positively the compliance of groundwater taxpayers, that the tax penalties also affects the compliance of groundwater taxpayers positively, and that the consciousness of taxpayers affects the compliance of groundwater taxpayers as well.

Page 314 of 333 | Total Record : 3329

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