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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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PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN DAN DANA PIHAK KETIGA PADA PROFITABILITAS Cok Istri Dian Rini Primadewi; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 12 No 3 (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

Bank important it’s the institutiones acts as of financialy intermedediary betweened havee a fundss which required funding. Regional Development Bank (BPD) Bali is a special area banks running the local economy by offering savings and loans to customers. My reaserched examiness so it’s effecct capital adequacy ratio, non-performing loans and deposits on profitability in BPD Bali. The data used include the financial statements and annual reports BPD Bali during the period 2005 - 2012. The sampling technique using saturated sample, so that the population used all customers of BPD Bali. Based on the analysis of the results obtained capital adequacy ratio (CAR) has positive effect on profitability BPD Bali, non-performing loan (NPL) and the negative impact of third party funds have negative effect on the profitability of BPD Bali. Keyword : ratio, BPD Bali, profitability
Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran I Made Sutanaya; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 22 No 1 (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.i01.p29

Abstract

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack. Keywords: Budget participation, budgeting presses, compensation plans, budget slack
REAKSI PASAR TERHADAP HARGA SAHAM SEBELUM DAN SETELAH PUBLIKASI LAPORAN KEUANGAN AUDITAN Tiara Kusuma Dewi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 14 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 audit report is the depiction of the media to communicate to auditor and users of financial statement. The audit reports can reflect the condition of a company. The informations in the audit reports can be use as one analyzer for investor to take a decision to invest. Sampling use purposives samplings methods, the numbers of observation obtained 122 observation of the entire company list on the Indonesia Stock Exchanges. The data used in this research is secondarry data came  Yahoo Finance in 2013 and its audited financial statements through the website address www.idx.co.id.Penelitian analisaevent engineering study utilizes the result is there are differences in stock prices before and after the publication of financial statements audited the company that has an unqualified opinion, there are differences in stock prices before and after the publication of the audited financial statements on a company that has a qualified opinion, and there is a difference between a company's stock price has unqualified opinion and qualified opinion.
Good Corporate Governance Memoderasi Pengaruh Financial Distress Terhadap Manajemen Laba Agung Ridangga Puri; Gayatri Gayatri
E-Jurnal Akuntansi Vol 23 No 1 (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.i01.p19

Abstract

Informasi laba merupakan komponen dari laporan keuangan yang dapat menjadi sasaran rekayasa manajemen untuk memaksimumkan kepentingan pribadinya. Perbaikan pengelolaan di dalam perusahaan diperlukan untuk menekan tindak kecurangan yang dilakukan oleh manajemen tersebut, salah satunya dengan menerapkan konsep Good Corporate Governance (GCG) dalam perusahaan. Tujuan dari penelitian untuk mendapatkan bukti secara empiris mengenai pengaruh financial distress pada manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Penelitian dilakukan pada perusahaan LQ45 yang terdaftar di BEI tahun 2012-2016. Teknik Analisis data yang digunakan yaitu uji Moderated Regression Analysis. Hasil penelitian, diketahui bahwa financial distress berpengaruh pada manajemen laba. Penelitian juga menemukan bahwa GCG mampu memperlemah pengaruh financial distress terhadap manajemen laba. Kata Kunci: manajemen laba, financial distress, good corporate governance
Pengaruh Ukuran Perusahaan dan Split Ratio pada Respon Pasar terhadap Stock Split Oscar Govinda Duarsa; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 23 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.v23.i03.p27

Abstract

ABSTRAK Penelitianiiiniiibertujuaniiuntukiimengujiiipengaruh ukuran perusahaan dan split ratio pada respon pasar terhadap stock split. Stock split adalah pemecahan nilai nominal saham kedalam nilai nominal yang lebih kecil. Stock split menarik diteliti karena data 3 tahun terakhir menunjukkan kenaikan jumlah pelaksana stock split. Pengumuman pelaksanaan stock split yang dilakukan perusahaan semestinya akan menimbulkan reaksi pada pasar. Penelitianiiiniiiditujukan pada seluruhiiperusahaaniiyang tercatat di BursaiEfekiIndonesia periode 2014-2016. Metodeipenentuan sampelimenggunakanipurposiveiisampling. Jumlahiisampel penelitianiiniiadalahisebanyak 44 perusahaan. Reaksiipasar padaipenelitian ini diukur dengan abnormal return. Pengujian kandungan informasi akan dilakukan dengan melihat signifikansi cumulative abnormal return tujuh hari disekitar tangal pengumuman stock split. Pengujian dilakukan untuk sampel secara keseluruhan, berdasarkan ukuran perusahaan, dan berdasarkan split ratio. Teknik analisis untuk melihat adanya reaksi pasar menggunakan uji one sample t-test pada cumulative abnormal return setiap perusahaan, dan untuk melihat pengaruh ukuran perusahaan dan split ratio menggunakan uji multiple regresion. Hasil penelitian menunjukkan adanya abnormal return yang terjadi disekitar tanggal pengumuman stock split, namun ukuran perusahaan dan split ratio tidak berpengaruh terhadap abnormal return. Kata Kunci: stock split, reaksi pasar, abnormal return, ukuran perusahaan, split ratio.
PENGARUH PENGENDALIAN INTERN KREDIT, LIKUIDITAS, DAN UKURAN PERUSAHAAN PADA KEMAMPULABAAN LPD DI KOTA DENPASAR Ni Wayan Jessy Janawati; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p08

Abstract

The development of LPD in Denpasar the last ten years has shown positive trends in terms of assets, credit disbursed, and profit earned. This study aims to determine the effect of internal control of credit, liquidity, and company size on the LPD’s profitability in Denpasar City. The research was conducted all LPD in Denpasar City. The samples were obtained by 35 with saturated sampling technique. Data were analyzed using multiple linear regression. The level of internal credit control is measured by distributing questionnaires to each LPD in Denpasar City, liquidity is measured using Loan to Deposit Ratio (LDR), firm size with Ln total assets, and profitability measured by Return on Asset (ROA) ratio. F-test results show that independent variables simultaneously affect the LPD’s profitability in the city of Denpasar. The result of statistical t-test shows that internal control of credit and liquidity have positive effect on profitability, but firm size variable has no effect on profitability. Keywords: LPD, profitability, internal credit control, liquidity, company size
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA) A.A. Alit Candrayanthi; I D.G. Dharma Saputra
E-Jurnal Akuntansi Vol 4 No 1 (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 Penelitian ini bertujuan untuk mengetahui hubungan antara pengungkapan corporate social responsibility terhadap kinerja perusahaan (studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2011). Teknik analisis data yang digunakan pada penelitian ini adalah teknik analisis regresi linear sederhana dengan tiga kali pengujian dikarenakan kinerja perusahaan di wakili oleh tiga rasio profitabilitas yaitu ROA, ROE dan NPM. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh sampel sebanyak 34 perusahaan. Data yang digunakan adalah data sekunder dengan menganalisis data berupa laporan tahunan. Untuk membuktikan hipotesis maka dilakukan pengujian regresi linier sederhana yang diawali uji asumsi klasik. Model penelitian dinyatakan lulus uji asumsi klasik. Pengujian secara parsial menunjukan bahwa variabel Corporate Social Responsibility berpengaruh positif terhadap Return On Asset, Return On Equity dan berpengaruh negatif terhadap Net profit Margin. Kata kunci: corporate social responsibility, return on asset, return on equity dan net profit margin    
Dampak Reverse Stock Split terhadap Nilai Perusahaan yang Terdaftar di Bursa Efek Indonesia Evelin Budiarti; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 29 No 3 (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.i03.p14

Abstract

Maximizing the firms value is one of the company’s goals in running its business. The value of a company is often affected by the share price. The stock price itself changes because of the demand and supply in the market. In making investment decisions, investors consider several factors, such as information of corporate actions. Reverse stock split is one type of corporate action. The purpose of this study is to obtain empirical evidence regarding differences of firms value before and after reverse stock split. This research was conducted at companies published on the Indonesia Stock Exchange in 2009-2018. Samples were selected using purposive sampling method so as many as 15 companies were obtained. The data analysis technique used in this study was the Wilcoxon test. The results of this study indicate there is no difference of firms value between before and after a reverse stock split. Keywords : Reverse Stock Split; Stock Split Down; Firms Value.
PENGARUH GENDER, UMUR DAN KOMPLEKSITAS TUGAS AUDITOR PADA KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI BALI Widiarta Widiarta
E-Jurnal Akuntansi Vol 3 No 1 (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 Penelitian ini untuk menguji pengaruh gender, umur dan kompleksitas tugas auditor pada kualitas audit Kantor Akuntan Publik di Bali. Dengan tujuan untuk mengetahui pengaruh gender, umur dan kompleksitas tugas auditor pada kualitas audit Kantor Akuntan Publik di Bali. Hasil penelitian menunjukkan bahwa secara simultan variabel gender, umur dan kompleksitas tugas auditor berpengaruh signifikan terhadap kualitas audit. Tetapi secara parsial, hasil penelitian menunjukan bahwa variabel umur dan kompleksitas tugas auditor berpengaruh signifikan terhadap kualitas audit, sedangkan variabel gender tidak berpengaruh signifikan terhadap kualitas audit. Hasil uji koefisien determinasi menunjukkan bahwa sebesar 66,3 persen dari kualitas audit mampu dijelaskan oleh penelitian ini, sedangkan sisanya sebesar 33,7 persen dipengaruhi oleh faktor-faktor lain yang tidak dijelaskan dalam penelitian ini. Kata kunci: gender, umur, kompleksitas tugas
Penentu Kualitas Audit dan Peran Moderasi Komite Audit Khavid Normasyhuri; Ignasia Natalelawati
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p02

Abstract

Quality audits have an impact on the quality of good financial reports. This study aims to examine the factors that affect audit quality and see that the audit committee is able to strengthen or weaken audit quality. The research sample is manufacturing companies listed on the IDX from 2019-2021. Sampling is done by purposive sampling technique. Data analysis used logistic regression and Moderate Regression Analysis (MRA). The results of the Audit Tenure research have a negative effect on audit quality, the reputation of the Public Accounting Firm (KAP) and audit fees have a positive effect on audit quality, the audit committee weakens the influence of audit tenure on audit quality. Meanwhile, the audit committee strengthens the influence of KAP reputation and audit fees on audit quality. Keywords: Tenure Audit; KAP Reputation; Audit Fees; Audit Quality; Audit Committee.

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