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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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Analisis Faktor – Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa di Kabupaten Lombok Tengah Baiq Mira Luthfiani; Thatok Asmony; Rr Titiek Herwanti
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p20

Abstract

Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the application of the social security system, the tax treasurer compliance of the village treasury and community participation in the accountability of village fund management. The method in this research is descriptive quantitative with data analysis techniques using multiple linear regression test. The study was conducted in 127 in 12 districts of Central Lombok Regency. The samples in this study were 88 people who were determined using the purposive sampling method. Data collected by questionnaire method. The results showed the competence of village officials and community participation did not affect the accountability of village fund management, while the application of the siskeudes and tax treasury compliance of the village treasurer had a positive effect on the accountability of village fund management. Keywords: Accountability; Device Competency; Siskeudes Application; Tax Compliance; Society Participation.
PENILAIAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA INDUSTRI HOTEL DI KAWASAN BTDC NUSA DUA BALI I Putu Gede Aditya Wiratama; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 9 No 1 (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

Technology development these days is so fast. This make Accounting Information System also take part in the progress. The evidence is from so many hotels that implement a computerized accounting information system. This research has purpose to know effectiveness of Accounting Information Systems used by hotels in BTDC sector. The amount of sample used is 76 people that specified by non probability sampling method, which is purposive sampling. Data collecting is done by interview and questionnaires. Analysis technique that used is quantitative analysis technique. Based on the analysis result concluded that Accounting Information Systems that is used at hotel in BTDC sector is effective. Based on that analysis result then each hotel must keep and increase quality and its employee performance and give training that related to Accounting Information System.  
Kompetensi Pejabat Pengelola Keuangan dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan SKPD dengan Komitmen Organisasional Sebagai Variabel Pemoderasi Putri Hafizhoh; Fauzan Misra
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p06

Abstract

The quality of the financial reports of the Regional Work Unit (SKPD) is an instrument that can be used as a guide in making decisions for interested parties. The purpose of this research was conducted to prove empirically the influence of the competence of financial management officials, the role of internal audit, and organizational commitment on the quality of SKPD financial reports in the Municipal Government of Padang Panjang. The sampling procedure used in this research is the saturated sample method with a sample of 72 people. This research utilizes primary data, namely the method of collecting data through questionnaires. The data analysis method utilizes SEM-PLS with the SmartPLS 3.0 application. The results of the study show that the competence of financial management officials and organizational commitment do not affect the quality of financial reports in the Padang Panjang City Government SKPD. Conversely, the role of internal audit has a positive effect on the quality of financial reports in the Padang Panjang City Government SKPD.Keywords: Competence of financial management officials; the role of internal audit; organizational commitment; quality of the financial statements.
Analisis Faktor – Faktor Yang Mempengaruhi Price Earning Ratio pada Perusahaan Manufaktur yang Listing di BEI Oktavia Komala Sari; Lilik Handajani; Endar Pituringsih
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p18

Abstract

This study aims to analyze what factors can affect the Price Earning Ratio (PER). Several factors that are considered to be able to influence PER which is used as a variable in this study, namely Return On Asset (ROA), Debt To Equity Ratio (DER), Dividend Pay Out Ratio (DPR), and Profit Growth Rate. . The population used is manufacturing companies listed on the IDX for the 2016-2018 period. With the purposive sampling technique, obtained 13 companies that will be used as research samples. The data used are secondary data. To see the effect of the independent variable on the dependent variable, multiple linear regression analysis tests were carried out which previously carried out the classical assumption test. Based on the results of the study, it is known that partially the results show that ROA, DPR, and Profit Growth Rate respectively have a significant effect on PER while DER has no significant effect on PER. Keywords: PER; ROA; DER; DPR; Profit Growth Rate.
PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN PERGANTIAN CHIEF EXECUTIVE OFFICER PADA PRAKTIK MANAJEMEN LABA Yura Karlinda Wiasa Putri; Agung Widanaputra
E-Jurnal Akuntansi Vol 11 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

Definitions of earnings management company managers attempt to intervene or influence  information in the financial statements for purpose of deceiving the stakeholders who want to know the performance and condition of the company. The occurrence of earnings management can be influenced by several factors: asymmetry of information, leverage and turn the chief executive officer (CEO). This study aimed to determine the effect of information asymmetry, leverage and turn Chief Executive Officer (CEO) on earnings management practices companies listed on the Stock Exchange. The data used in this study were obtained from published financial statements of companies listed on the Stock Exchange from the year 2010-2013 with a sample of 56 companies observations. The data analysis technique used is multiple linear regression. Based analysis showed that partial information asymmetry and leverage positive effect on earnings management while turnover Chief Executive Officer (CEO) is a negative effect on earnings management.
Determinan Akuntabilitas Pemerintahan Desa di Kabupaten Lombok Barat Aziz Irwandi; Dwi Putra Buana Sakti; Endar Pituringsih
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.p06

Abstract

This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative Body and Section Head in the Village office. Data collection was carried out by means of a questionnaire. The data analysis technique used multiple regression analysis. The results showed that Human Resource Competence and Accounting Reporting System had a negative effect on the Accountability of Village Government Performance. Meanwhile, Accounting Control and Organizational Culture have a positive effect on the Accountability of Village Government Performance. Keywords: HR Competencies; Accounting Controls; Accounting Reporting System; Organizational Culture; Accountability Of Local Government Performance.
Integritas, Obedience Pressure, Kompleksitas Tugas dan Kualitas Audit Dengan Pengalaman Kerja Sebagai Variabel Moderasi Made Aditya Bayu Pradhana; Made Gede Wirakusuma
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.p18

Abstract

This study aims to determine the effect of integrity, obedience pressure and task complexity on audit quality with auditor's work experience as a moderating variable. The research was conducted at the Bali Provincial Inspectorate Office. The population in the study was all functional auditors at the Bali Provincial Inspectorate, amounting to 57 people. The sampling technique used is a saturated sample, which uses the entire population as the research sample. The data analysis technique used the Partial Least Square (PLS) 3.0 regression approach. The results showed that Integrity had a significant positive effect on audit quality. Obedience pressure has no significant negative effect on audit quality. Task complexity has a significant negative effect on audit quality. Auditor work experience does not moderate the effect of integrity, obedience pressure and task complexity on audit quality. Keywords: Integrity; Obedience Pressure; Task Complexity; Audit Quality; Work Experience.
INTEGRITAS SEBAGAI PEMODERASI PENGARUH SANKSI PAJAK DAN KESADARAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Made Wisnu Prawirasuta; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 16 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

Taxpayer compliance is an attitude or behavior of a taxpayer who caary out all obligations of taxiation. Issues regarding taxation compliance becomes important because disobedience taxation simultaneously will cause tax evasion attempts, resulting in reduced tax deposits to the State Treasury. This study aims to examine how the effect of the tax penalties and taxpayers on compliance awareness of an individual taxpayer with integrity as a moderating. The sampling is done through convenience sampling method, then the sample size is calculated using the formula Slovin by using a sample of 100. The data analysis method Moderated Regression Analysis (MRA). The results showed a positive effect of tax sanctions against individual taxpayer compliance Awareness taxpayer positive effect on compliance of individual taxpayers. The results also showed that integrity is able to moderate the effect of the tax penalties on an individual taxpayer compliance. Integrity also able to moderate influence on compliance awareness taxpayer individual taxpayer.
PENGARUH KEWAJIBAN MORAL, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK DI KPP BADUNG UTARA Ketut Gede Widhi Artha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 17 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

This study aims to determine the effect of moral obligation, the quality of services, and tax penalties against an individual taxpayer compliance in the scheme of PP 46 In 2013 in North Badung STO. This study uses a questionnaire as a method of data collection. By using Slovin formula obtained a hundred  respondents in the sample in this study. Based on the results of the discussion, a moral obligation, quality of service, and tax penalties positive effect on compliance of individual taxpayers in the scheme of PP 46 in 2013. The higher the moral obligation, the better quality of service and increasingly strict tax penalties will have no effect on the higher level of compliance of individual taxpayers.
REAKSI PASAR MODAL TERHADAP KEBIJAKAN TAX AMNESTY PADA SAAT PENGUMUMAN DAN AKHIR PERIODE I Putu Diah Aryastuti Sanjiwani; I Ketut Jati
E-Jurnal Akuntansi Vol 19 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

Tax amnesty policy events will lead market to quickly respond the information that makes the stock market be more sensitive to the surrounding events. This study aims to examine and analyze the reaction of investors to the tax amnesty policy events during the announcement and the end of the first period. This research was conducted in companies incorporated in the ILQ-45 at Indonesian Stock Exchange. The samples are 44 companies, with a purposive sampling method. The analysis technique that used are paired sample t-test and the wilcoxon signed rank test. The results are there are not any differences in average abnormal return obtained by investors at the time before and after the tax amnesty policy events during the announcement and the end of the first period. The hypotheses are rejected due to the short observation period and the resulst are still lack of public knowledge about the tax amnesty policy.

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