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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR DENGAN PROFILE PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Asri Suryaputri Sudjana; I Putu Sudana
E-Jurnal Akuntansi Vol 19 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

Pengungkapan Corporate Social Responsibility merupakan proses pengkomunikasian dampak sosial dan lingkungan dari kegiatan ekonomi yang dilakukan oleh suatu perusahaan. Aktivitas ini dapat memberikan kontribusi positif kepada masyarakat dan ikut aktif dalam menjaga kelestarian lingkungan sehingga tidak mengorbankan kemampuan dan kebutuhan generasi muda dimasa datang. Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi pengungkapan CSR dengan profile perusahaan sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Sampel penelitian dipilih dengan metode purposive sampling. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Hasil uji statistik t menunjukkan bahwa profile perusahaan mampu memperkuat pengaruh ukuran perusahaan, profitabilitas, proporsi dewan komisaris independen pada pengungkapn CSR sedangkan profile perusahaan memperlemah pengaruh leverage pada pengungkapn CSRTingkat intensitas pengungkapan CSR ditentukan oleh ukuran perusahaan, profitabilitas, leverage, proporsi dewan komisaris independen, dan profile perusahaan.
Pengaruh Informasi Arus Kas, Laba Bersih dan Pengungkapan Corporate Social Responsibility Pada Volume Perdagangan Saham Ni Putu Sintya Riska Dewi; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p07

Abstract

The volume of stock trading is the total number of shares traded within a specified period. Detailed information is the key principal and influence in deciding the action in the activity of buying and selling shares. This research was conducted at the company's textile and garment sector are continuously listed on the Indonesia Stock Exchange 2011-2015. Samples were selected by purposive sampling method. Data analysis technique used is multiple linear regression. F statistical test results show that the model in this study deserve to be used as a regression model. T test results showed that AKOp, Akin, Earnings and CSR affects the volume of stock trading, just AKPn no effect on the volume of stock trading. The test results showed that the coefficient of determination trading volume variance can be explained by the variance information of cash flow, net income and corporate social Responsibility.
ANALISIS PAJAK DAN RETRIBUSI DAERAH PADA TINGKAT EFEKTIVITAS DAN KEMANDIRIAN KEUANGAN DAERAH Aditya Ramadhan S.; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 13 No 2 (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

The purpose of this research was to determine the contribution of local taxes and retribution on revenue as well as the level of effectiveness and Regional Financial Independence the government of Denpasar. This research was conducted for the period of 2009-2013. This research is a quantitative descriptive research. Based on the analysis determine that local taxes are the main revenue component in local revenues which reached an average of 72% annually and followed by the retribution whiich contribute an average of 8% annually. The level of effectiveness of local government revenue Denpasar when averaged over the 2009-2013 fiscal year amounted to 121.45% with a very effective assessment criteria. The ratio of the level of financial independence Denpasar city area during the period of the fiscal year 2009-2013 was 64% with very good assesment criteria.
INVESTMENT OPPORTUNITY SET (IOS) SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN UTANG AA Putri Rahayu; Gerianta Wirawan Yasa
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.p02

Abstract

This study aims to determine the effect of profitability and managerial ownership of debt policy in moderation by Investment Opportunity Set (IOS). This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (IDX) period 2012-2014. The number of sample is 126 companies, with purposive sampling method. Data analysis technique used is Moderated Regression Analysis (MRA).Based on the results of the analysis found that profitability does not negatively affect debt policy. Managerial ownership negatively affects debt policy. Investment opportunity set (IOS) is unable to reinforce the negative effect of profitability on debt policy. Investment opportunity set (IOS) weakens the negative influence of managerial ownership on debt policy. Keywords: Debt policy, profitability, managerial ownership, and investment opportunity set (IOS).
PENGARUH TINGKAT PERPUTARAN KAS, PERPUTARAN PIUTANG, LIKUIDITAS, DAN PERTUMBUHAN KOPERASI PADA RENTABILITAS EKONOMI Ngakan Putu Teja Hadinata; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 14 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

Cooperative serves as an economic institution for profit, for the welfare of members in particular, as well as the surrounding community at large. The role and benefits of cooperatives in Indonesia is very important, because the cooperative opened the gate Small and Medium Enterprises (SMEs), creating an independent community, driving the economy to create new jobs. The study was conducted at the Cooperative Market Srinadi Klungkung Year 2012-2014. Samples were financial statements of each business unit in Cooperative Market Srinadi Klungkung a total of 11 business units in the year 2012-2014 were selected by nonprobability sampling method. The collection of data in the form of documentation. The analysis technique used is multiple linear regression. Based on the results of analysis show that the level of cash turnover and accounts receivable turnover significant positive effect on economic profitability, while liquidity levels and growth of cooperatives does not significantly influence economic profitability.
Pengaruh Ukuran Perusahaan dan Pengungkapan CSR Terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Pemoderasi Nita Surya Lestari; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 23 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.v23.i02.p22

Abstract

Companies need to pay attention to factors that may affect the fluctuation of corporate value. This study aims to determine the effect of firm size and disclosure of Corporate Social Responsibility (CSR) to corporate value with Good Corporate Governance (GCG) as moderating variable. This research was conducted at a public listed company listed on the Indonesia Stock Exchange and followed the Corporate Governance Perception Index program successively from 2011-2015. The number of population in this research is 539 companies and samples taken as many as 6 companies, with probability sampling method. Data collection was done by non participant observation technique. Analytical techniques used are multiple linear regression and Moderated Regression Analysis. The results of the analysis show that firm size has a positive effect on corporate value, Corporate Social Responsibility (CSR) disclosure has a positive effect on company value, GCG strengthens the firm size and disclosure of Corporate Social Responsibility (CSR) to company value. Keywords: company value, company size, CSR, GCG
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI I Made Dwi Marta Sanjaya; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 15 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

Laporan keuangan yang disediakan setiap perusahaan merupakan sumber informasi penting dalam bisnis investasi, jika terdapat penundaan waktu pelaporan keuangan maka informasi yang diberikan akan kehilangan relevansinya. Tujuan dari penelitian ini adalah menganalisis dan menjelaskan pengaruh debt to equity ratio, profitabilitas, struktur kepemilikan, pergantian auditor dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dilakukan pada perusahaan manufaktur tahun 2011-2013 di Bursa Efek Indonesia. Metode penelitian data menggunakan metode observasi nonpartisipan, dengan menganalisis annual report dan laporan keuangan audit yang didapatkan. Metode analisis datanya adalah analisis regresi logistik, dengan pengujian hipotesis dilakukan secara uji multivariate. Hasil penelitian menunjukan bahwa debt to equity ratio dan pergantian auditor berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan, sedangkan profitabilitas, struktur kepemilikan, dan ukuran perusahaan berpengaruh positif terhadap ketepatan waktu pelaporan keuangan. Dengan penelitian ini, diharapkan dapat memberikan implikasi yang cukup berarti bagi pihak-pihak yang terkait dalam menilai dan memprediksi ketepatan waktu penyampaian laporan keuangan.
Opini Audit Going Concern Memediasi Hubungan Antara Financial Distress Terhadap Auditor Switching I Wayan Dodi Eka Arsana; Made Yenni Latrini
E-Jurnal Akuntansi Vol 24 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.v24.i02.p16

Abstract

Auditor switching merupakan pergantian auditor maupun Kantor Akuntan Publik (KAP) yang dilakukan oleh perusahaan klien. Pergatian auditor (auditor switching) yang dilakukan oleh perusahaan merupakan suatu solusi potensial yang diambil untuk mengatasi kemungkinan masalah menurunnya kualitas audit yang disebabkan oleh masa auditor yang panjang.Penelitian ini menggunakan analisis jalur dalam menguji hipotesis. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016 dengan penentuan sample menggunakan purposive sampling. Jumlah sampel yang digunakan berjumlah 140 dan jumlah pengamatan berjumlah 420. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif pada opini audit going concern, opini audit going concern berpengaruh positif pada auditor switching, financial distress berpengaruh positif pada auditor switching dan opini audit going concern terbukti dapat memediasi pengaruh financial distress terhadap auditor switching. Kata kunci: auditor switching, opini audit going concern, financial distress
LIKUIDITAS SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG Ni Luh Nyoman Adi Kusuma Dewi; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 15 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

The purpose of this study was to test the ability of liquidity in moderating the effect of firm size on audit report lag. This study uses data on manufacturing companies listed in Indonesia Stock Exchange 2012-2014. The samples in this study using purposive sampling method, with 63 companies and observational study of 189 samples obtained from www.idx.co.id. Data analysis technique used is multiple linear regression and moderation test using Moderated Regression Analysis (MRA). Results showed that the size of the company negatively affect audit report lag. This proves that the bigger the company the more short lagnya audit report. While liquidity is able to moderate the negative effects of company size on the audit report lag, which weakens the influence exerted negative influence on the company size audit report lag.
Suku Bunga Kredit, Inflasi, dan Kredit Macet Pada Lembaga Perkreditan Desa Indah Berliana; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p12

Abstract

Information related to the financial statements of a financial institution is closely related to the detailed amount of credit disbursed, including the value of bad credit as seen from the NPL value. This research aims to obtain empirical evidence of the influence of credit interest rates and inflation on Bad Credit/NPL in Village Credit Institutions (LPD) throughout Badung Regency during the period January 2018 to June 2021. This research uses multiple linear regression analysis techniques. The results of this research show that credit interest rates and inflation have a positive influence on non-performing loans/NPLs. For a financial institution, the higher the credit interest rate offered will result in an increase in the NPL value because the interest burden that must be paid by debtors relatively increases. Likewise, inflation can lead to an increase in overall prices and a weakening of the value of the rupiah, this of course makes it difficult for people to pay their credit installments and leads to LPD credit problems in the form of increasing non-performing loans/NPLs. Keywords: non-performing loan; credit interest rate; inflation

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