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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
 315   316   317   318   319 
Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit Hendi Hendi; Shella Shella
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p09

Abstract

This study aims to examine the influence of the board of directors and the audit committee characteristic on audit fees. The independent variables were the size of the board of directors, the independence of the board of directors, women on the board of directors, the size of the audit committee, the independence of the audit committee, the financial expertise of the audit committee, the diligence of the audit committee, and women on the audit committee. The research population includes financial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample consists of 208 observations which were determined through purposive sampling. Data were analyzed by panel data regression. The analysis results showed that the size of the board of directors and the diligence of the audit committee had a significant positive influence on audit fees. Other variables have no significant effect on audit fees. Keywords: Audit Committee; Audit Fee; Board of Director; Financial Sector
Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance Ni Wayan Desi Antari; Putu Ery Setiawan
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.p12

Abstract

The research aims to obtain empirical evidence regarding the effect of profitability, leverage, and audit committee on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The total population of 42 companies using the method of determining the sample is the method of non-probability sampling, especially purposive sampling so as to obtain a total sample of 168. Hypothesis testing is done by using multiple linear regression analysis techniques. The results showed the profitability and audit committee variable had no effect on tax avoidance. The leverage variable shows a significant positive effect on tax avoidance. Keywords: Profitability; leverage; Audit Committee; CETR.
Fraud Pentagon dan Kecurangan Laporan Keuangan: Potret pada Perusahaan Sektor Kesehatan di Indonesia Aisyah Azzah Salsabilla; Alfiana Fitri
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p09

Abstract

Financial statement fraud is an intentional misstatement related to the reporting of company conditions to obscure financial statement users in making decisions. This research was conducted to examine the influence of the five pentagon fraud elements namely pressure, opportunity, rationalization, ability, and arrogance on fraudulent financial statements. This research uses the Beneish M-Score Model to detect potential fraud in financial reports. The data used in this study is secondary data derived from the annual financial reports of health sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling method used a purposive sampling method and the total research sample was 13 companies. Hypothesis testing was carried out using logistic regression analysis with SPSS 26.0 software statistical tools. The research results show that pressure has an influence on financial report fraud. Meanwhile, opportunity, rationalization, ability and arrogance have no effect on fraudulent financial reporting. Keywords: Fraud Pentagon; fraudulent financial reporting; Logistic Regression
Implementasi Corporate Social Responsibility pada Hotel Puri Santrian Sanur Bali Ni Made Yuni Sri Nadiawati; I G. A. N. Budiasih
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p15

Abstract

The implementation of CSR is considered to benefit the hospitality industry, which will impact on increasing visitor loyalty. One of the CSR awards in Bali is Tri Hita Karana (THK Award). Puri Santrian, one of the participating hotels, is a participant in the Tri Hita Karana Award. The purpose of this research is to know the implementation of CSR in Puri Santrian Hotel. This method of research uses qualitative methods. The location of this research is Hotel Puri Santrian. The informant chosen is HRD staff, Engineering staff, Accounting staff. The interview shows the Santrian Palace has implemented CSR based on the well-established philosophy of Tri Hita Karana. However, in the part of the given assistance can be more varied. Keywords: Corporate Social Responsibility, Tri Hita Karana, Implementation Of CSR Practices.
Modal Intelektual dan Pengungkapan Tanggung Jawab Sosial Ni Putu Krisna Dewi; Ni Made Dwi Ratnadi
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.p07

Abstract

Empirical testing of the correlation of intellectual capital and disclosure of social responsibility with, structural capital, customer capital, human capital is the purpose of this study. Companies that are included in the LQ45 list of the Indonesia Stock Exchange for the 2015-2017 period are used as samples in this study, and the purpose sampling method is used to collect samples. Multiple regression analysis technique is used through SPSS to analyze a data. Based on the previous study, it is concluded that human capital positively affects the disclosure of social responsibility, at the same time, neither structure_capital nor customer capital has any impact on the disclosure of social responsibility. The results of this study are in line with resource-based theory, legitimacy theory, and resource dependency theory. These theories believe that every company has different and unique resources, which can add a sustainable competitive advantage to the survival of the company, but companies as organizations rely on Strengths to provide resources and use them in their operations. Keywords: Intellectual Capital; Disclosure of Social Responsibility.
Peran Moderasi Corporate Governance dalam Hubungan Koneksi Politik, Kompensasi Bonus dan Manajemen Laba Wise Maharti; Yeterina Widi Nugrahanti
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p17

Abstract

The research objectives are to examine the effect of political connections and bonus compensation on earnings management, and to examine the role of corporate governance in the influence of political connections and bonus compensation on earnings management. The study was conducted on manufacturing companies listed on the IDX from 2016-2020 and this study used quantitative data analysis methods with Moderating Regression Analysis (MRA) as hypothesis testing. The results of the research on political connections and bonus compensation have an effect on earnings management. Independent commissioners can weaken the positive influence of political connections on earnings management, while institutional ownership and audit quality have no effect on earnings management. In addition, independent commissioners and institutional ownership cannot weaken the positive effect of bonus compensation on earnings management, but audit quality can actually weaken this effect. Keywords: Earnings Management; Political Connections; Bonus Compensation; Corporate Governance; Independent Commissioners; Institutional Ownership; Audit Quality.
OPINI AUDITOR SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN PERBANKAN TAHUN 2012-2014 Putu Shinta Udiyani Putri; I Gst. Ayu Made Asri Dwija P
E-Jurnal Akuntansi Vol 17 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the ability of the auditor's opinion moderating influence on the value of good corporate governance of the company. This study uses data analysis techniques Moderated Regression Analysis with a total sample of 27 banking companies listed in Indonesia Stock Exchange with the observation period from 2012 to 2014, bringing the total to 81 sampel. The observational studies indicate that institutional ownership, managerial ownership and the audit committee a positive effect on the value of the company. While the research results of good corporate governance which is proxied by independent board suggests that the independent board has no effect on the value of the company. The auditor's opinion as a moderating influence on the value of good corporate governance the company shows a positive result, which means the audit opinion is able to moderate the influence of good corporate governance in the company's value.
PENGARUH NILAI SAHAM, PROFITABILITAS DAN PAJAK PENGHASILAN TERHADAP PERATAAN LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Suharto Suharto; I Ketut Sujana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research on smoothing earnings and the factors that influence is very important in order to avoid asymmetries of information contained in the financial statements to the media for investors and principals to assess the performance management of a company. This study aims to provide empirical evidence of the influence of shareholder value, profitability and income tax on income smoothing practices. This study uses data on properties and real estate companies listed on the Indonesia Stock Exchange 2010-2014. The samples in this study using purposive sampling method. The number of observations in this study of 135 sample. Technical analysis of the data used is the logistic regression analysis. Based on the analysis found that the value of shares and the income tax has no effect on income smoothing. While the profitability of a positive effect on income smoothing.
PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DENGAN KARAKTER PERSONAL PESIMIS SEBAGAI VARIABEL PEMODERASI Ni Putu Ernayanti; Ida Bagus Dharmadiaksa
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to see the effect of budgetary participation on budgetary slack, personal character pessimistic influence on budgetary slack and personal character pessimistic view as a moderating influence on budgetary slack budgetary participation. Variable personal character pessimistic in this study acts as the independent variable and the moderating variable. The research was conducted on 44 SKPD in Klungkung and used three respondents for each SKPD. In this study, the data used is primary data collected from 132 respondents through questionnaires distributed directly by using purposive sampling technique. This study used Moderated Regression Analysis (MRA) as data analysis techniques. These results indicate that the participation budgeting positive influence on budgetary slack. Personal character pessimistic positive effect on anggran slack. Personal character pessimistic moderate (weaken) the effect of budgetary participation on budgetary slack.
Analisis Aspek-Aspek Wajib Pajak Sebagai Anteseden Kepatuhan Wajib Pajak Kendaraan Bermotor di Gianyar Anak Agung Istri Inten Febriyanti; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 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.v21.i02.p05

Abstract

Penelitian ini bertujuan untuk membuktikan Pengaruh Kesadaran Wajib Pajak, Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kantor Bersama SAMSAT Gianyar. Populasi penelitian ini adalah seluruh wajib pajak kendaraan bermotor yang terdaftar pada Kantor Bersama SAMSAT Gianyar. Sampel yang digunakan dalam penelitian ini adalah metode accidental sampling yaitu teknik penentuan sampel berdasarkan kebetulan, yaitu siapa saja yang secara kebetulan bertemu dengan peneliti. Data dikumpulkan dengan metode survei dengan kuesioner, dan kuesioner yang layak diolah sebanyak 100 kuesioner. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kewajiban moral, kualitas pelayanan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kantor Bersama SAMSAT Gianyar. Hal ini berarti semakin tinggi kesadaran wajib pajak, kewajiban moral, kualitas pelayanan dan sanksi perpajakan, maka semakin tinggi pula kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor.

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