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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
 30   31   32   33   34 
Board Independence, Audit Committee Characteristics, and Sharia Supervisory Board on Audit Report Lag Siti Julfa; Novi Lailiyul Wafiroh
E-Jurnal Akuntansi Vol 34 No 12 (2024)
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.2024.v34.i12.p13

Abstract

This study empirically examines the influence of board independence, audit committee size, audit committee expertise, audit committee meeting frequency, and the presence of Sharia Supervisory Boards (SSBs) on audit report lag. The research focuses on Islamic banking entities, specifically Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) listed with the Financial Services Authority (OJK) in Indonesia during the 2019–2023 period. The sample was determined using a purposive sampling technique, resulting in 130 observations that met the specified research criteria. Data analysis was conducted using logistic regression to assess the relationship between the governance variables and audit report lag. The findings indicate that board independence, the frequency of audit committee meetings, and the presence of an SSB have a significant negative effect on audit report lag, suggesting these factors contribute to faster audit completion. In contrast, audit committee size and audit committee expertise do not exhibit a statistically significant effect. This study introduces a novel perspective by incorporating SSB variables and adapting the measurement approach to reflect the Indonesia Stock Exchange (IDX) policy, which extends the deadline for financial report submissions. The results provide valuable insights into the governance mechanisms that can potentially enhance audit efficiency and reduce audit report lag within the context of Islamic banking.
Analisis Faktor yang Mempengaruhi Non Performing Loan pada Bank Perkreditan Rakyat di Nusa Tenggara Barat Yati Fitria Zamri; Lilik Handajani; Ahmad Rifai
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p01

Abstract

This study aims to provide empirical evidence about main cause of height Non Performing Loan (NPL) at Rural Bank in West Nusa Tenggara. The methodology used is Factor Analysis exploratory . Population in this research is all Rural Bank in West Nusa Tenggara. Total Respondent are 128 respondent which are Board Director, Marketing department, and Collection Department. Based on previous research found 38 variabel that causes NPL at Rural Bank. By using analysis factor the study found 10 major factors as the main cause of the NPL at Rural Bank in West Nusa Tenggara. The results of this research can be used as a reference for Rural Bank in an attempt to suppress the NPL in each Rural Bank. In addition, it can be used as a reference for financial Services Authority (OJK) in the surveillance institution to BPR. Keywords: Non Performing Loan; Rural Bank; Factors Analysis; Main factor.
Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, serta Faktor Keamanan dan Kerahasiaan pada Minat Penggunaan E-Filling Made Dwi Ananda Suryani; Ni Ketut Lely Aryani Merkusiwati
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.p17

Abstract

The renewal effort carried out by the DJP is through modernization to increase tax revenue, namely through E-Filling. E-Filling is issued by the DJP to facilitate the work of taxpayers in submitting Annual Tax Returns online and real time. The purpose of this study is to obtain real and empirical evidence regarding the interest in using E-Filling which is influenced by perceived usefulness, perceived ease of use, and security and confidentiality factors. The location of this research was taken at KPP Pratama Gianyar. The research sample was 100 effective and registered WPOPs using E-Filling taken using the Slovin with the accidental sampling, whose data were collected using a questionnaire. The analysis technique uses multiple linear regression analysis with the help of SPSS 23. The results of the study explain where the influence of perceived usefulness, perceived ease of use, as well as security and confidentiality factors indicate a positive and significant direction on interest in usingE-Filling as a tax reporting system. Keywords: Perception of Usefulness; Perceived Ease of Use; Security and Confidentiality Factors; E-Filling
Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak Ni Putu Budiadnyani
E-Jurnal Akuntansi Vol 30 No 9 (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.i09.p06

Abstract

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.
PENGARUH PEMERIKSAAN PAJAK, KESADARAN, KUALITAS PELAYANAN PADA TINGKAT KEPATUHAN WAJIB PAJAK BADAN I Gusti Agung Cahaya Shinta Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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

Examination of a fence guards to remain on the taxpayer corridor tax rules and tax authorities in carrying out their duties not only for formality activities, but also to strengthen the validity of the transaction and legal compliance with applicable law in order to remain obedient taxpayer in carrying out the rights and tax obligations purpose of this study is to determine the effect of tax audits, awareness, quality of service at the level of tax compliance in KPP Madya Agency Denpasar. This research was conducted in KPP Madya Denpasar with 100 respondents listed the Taxpayer, the random sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that the tax audit, awareness, and service quality has a positive effect on the level of compliance of the Taxpayer by 78 percent and the remaining 22 percent is influenced by other variables that are not included in the research model.
Konflik Kepentingan Dalam Kebijakan Dividen Ida Ayu Ary Putri Adnyani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p01

Abstract

Dividends are part of the profits earned by the company and are announced to shareholders. Company shares can be owned by national institutions, foreign institutions, and the public. This research aims to obtain empirical evidence of the influence of national institutional ownership, foreign institutions, public ownership and debt policy on dividend policy. There are 37 sample companies with 130 sample observations from 77 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used was purposive sampling. The data was analyzed using multiple regression, and it was found that national institutional ownership and foreign institutional ownership had a negative effect on dividend policy. The results support the tax preference theory and the client effect theory, but do not support the bird in the hand theory. Meanwhile, public ownership and debt policy have no effect on dividend policy. Keywords : Dividend Policy; National Institutional Ownership; Foreign Institutional Ownership; Public Ownership; Debt Policy.
Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia Luh Komang Adhika Wijasari; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p13

Abstract

Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of auditor switching, financial distress, KAP reputation, and the Covid-19 pandemic on audit delay. The study was carried out at the Indonesian Stock Exchange's mining firms for the period 2017-2019. The number of samples in this study were 105 companies using nonprobability sampling techniques. Multiple linear regression analysis is selected as the technique in analyzing the data. Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of KAP has a negative effect on audit delay. There is a significant difference in the audit delay before the Covid-19 pandemic and during the Covid-19 pandemic. Keywords: Audit Delay; Auditor Switching; Financial Distress; Reputation of KAP; Pandemic Covid-19.
MANAJEMEN LABA SETELAH PENURUNAN PERINGKAT OBLIGASI PERUSAHAAN Made Karunia Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 12 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

Bond ratings downgrade reflect the conditions and credibility of the company that is on the decline. The downgrade of these bonds will result in a negative perception of investors about the credit quality of the bonds. This has encouraged the management company in the hope of earning management berkutnya period bond ratings could increase. Previous research states that the bond downgrade will trigger companies doing earnings management that increase profitability. Retrieved 60 sample companies which decreased bond ratings by purposive sampling method. Model Kothari (2005) is used to identify companies that perform earnings management practices. Hypothesis testing using Independent Sample T Test. Conclusion this study is a company that has decreased bond rating (downgrade) perform earnings management by increasing the amount of discretionary accruals earnings when publishing the audited financial statements after a period of decline in bond ratings.
Partisipasi Manajemen, Pemanfaatan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi dan Kinerja Karyawan Lembaga Perkreditan Rakyat
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p14

Abstract

The purpose of this study is to explain the effect of management participation, technology utilization, and effectiveness of accounting information systems on employee performance. This research used a quantitative approach (positivism) in an associative form and was carried out at the LPD (village credit institution) in Tabanan Regency area. The population used in this study were 75 respondents from 10 LPDs in Tabanan Regency. The data analysis technique used is multiple linear regression. The results show that management participation has positive and significant effect on employee performance, technology utilization has positive and significant effect on employee performance, effectiveness of AIS has positive and significant effect on employee performance. Keywords: Management Participation; Technology Utilization; AIS Effectiveness; Employee Performance.
Transfer Pricing Memoderasi Profitabilitas, Kepemilikan Asing, dan Komite Audit Terhadap Tax Avoidance Nur Wijayanti; Sri Ayem
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.p19

Abstract

This study aims to obtain empirical evidence of the effect of profitability, salt ownership and audit committee on tax avoidance, and to use transfer pricing as a moderating variable. The research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2020. The analysis used is multiple linear regression and interaction test (MRA). The test results show that profitability has a positive effect on tax avoidance, while foreign ownership and audit committees have a negative effect on tax avoidance. Transfer pricing is not able to moderate the effect of profitability and foreign ownership on tax avoidance. Meanwhile, transfer pricing is able to weaken the influence of the audit committee on tax avoidance. Keywords: Profitability; Foreign Ownership; Audit Committee; Tax Avoidance; Transfer Pricing.

Page 32 of 333 | Total Record : 3329

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