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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 OBEDIENCE PRESSURE, KOMPLEKSITAS TUGAS DAN SENIORITAS AUDITOR TERHADAP AUDIT JUDGMENT Ruliff Tanoto; I.D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 21 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

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

Abstract

The purpose of this study was to examine the influence of obedience pressure, complexity task and seniority auditor on audit judgment. Research conducted in the public accounting firm registered with the Indonesian Institute of Accountants (Certified) region of Bali in 2016. The sampling technique using saturated or census sampling. The data collection is done by distributing questionnaires to auditors. Independent auditor in carrying out audit tasks required an audit or audit policy judgment. The number of respondents are 50 auditors by using census method with technique analysis use multiple regression in this research. The results of this analysis showed that obedience pressure and complexity task have effect on audit judgment. Likewise, seniority auditor have effect on audit judgment.
Pengaruh Skeptisisme Profesional Auditor Pada Good Governance dan Implikasi Pada Kualitas Auditor Internal I Gusti Widay Wijaksana; I Made Yenni Latrini
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.v20.i03.p26

Abstract

ABSTRAK PT Pos distribusi Bali memerlukan seorang auditor internal yang memiliki pemahaman yang cukup kuat baik mengenai ilmu accounting dan auditing (secara teknis) disamping kemampuan memahami segala aspek yang menyangkut bidang bisnis operasional perusahaan sehingga menghasilkan kualitas auditor yang maksimal dan menghasilkan laporan keuangan yang dapat dipercaya oleh pengguna informasi keuangan.Tujuan dari penelitian ini adalah untuk menganalisis pengaruh skeptisisme profesional pada good governance dan implikasinya terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali).Penelitian ini dilakukan di seluruh kantor PT. Pos distribusi Bali sebanyak delapan kantor yang terdapat pada Wilayah Bali tahun 2016 dengan menjadikan auditor internal sebanyak menggunakan 36 (tiga puluh enam) orang sebagai sampel dengan menggunakan metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan menggunakan 36 (tiga puluh enam) responden yang kembali dan tidak ada digugurkan melalui teknik analisis regresi linier berganda.Berdasarkan hasil analisis ini, variabel skeptisisme profesional berpengaruh positif terhadap good governance. Variabel skeptisisme profesional berpengaruh positif terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). Variabel good governance juga berpengaruh positif terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). good governance memperkuat pengaruh positif skeptisisme profesional yang berimplikasi terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). Kata kunci: skeptisisme professional, good governance, kualitas auditor internal
Peran Etika Profesi Memediasi Pengaruh Skeptisisme, Keahlian pada Ketepatan Pemberian Opini Auditor pada KAP Bali Putu Ika Ristiana Dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 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.v22.i03.p22

Abstract

The company's need for auditing of its corporate activities demonstrates the importance ofauditing services (accountants) who are competent to assist in conducting the examination.An accountant in conducting the audit is required to pay attention to the accuracy of givingopinion. The purpose of this study is to analyze the role of professional ethics mediate theinfluence of professional skepticism of auditors and audit expertise on the accuracy ofgiving opinion by auditors at Public Accounting Firm in Bali. This research was conductedin all Public Accounting Firm in Bali as many as seven offices in Bali Region 2017 withauditor as much as 73 people. Using sample with saturated sample method. Data collectionmethod was done by distributing questionnaires and data analysis techniques using pathanalysis technique. Based on the analysis result, professional skepticism of auditor andaudit skill have positive effect on the accuracy of giving opinion of auditor at PublicAccountant Office in Bali. Professional ethics is able to mediate the positive influence ofauditor professional skepticism and audit expertise on the accuracy of providing auditoropinion on Public Accounting Firm in Bali.Keywords: Professional ethics, auditor professional skepticism, audit expertise, theaccuracy of opinion giving
Pengaruh Kecukupan Modal pada Profitabilitas Dengan Good Corporate Goveranance Sebagai Variabel Pemoderasi Ida Ayu Bintang Gesaputri; Anak Agung Gede Putu Widanaputra
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p08

Abstract

This study aims to obtain empirical evidence about the effect of capital adequacy on profitability with good corporate governance as a moderating variable. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2011-2016. The method of determining the sample used is purposive sampling. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the results of the study, it is known that good corporate governance is not as a moderating influence of capital adequacy on profitability. Based on the period of application of good corporate governance, it is more long-term so that success cannot be measured based on short-term profitability. The theoretical implications of research are in addition to references to further research regarding research related to capital structure theory and agency theory. On the other hand the practical implications of research are as additional information for investors before investing. Keywords: profitability, capital adequacy, and good corporate governance
Pertumbuhan Penjualan Memoderasi Kebijakan Utang pada Nilai Perusahaan Food and Beverages di BEI Periode 2013-2016 Putu Pratiwi Utami; I Wayan Pradnyantha Wirasedana
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.p05

Abstract

Perusahaan didirikan dengan tujuan untuk memberikan kesejahteraan bagi seluruh pihak yang terdapat dan terlibat didalam perusahaan. Cara yang dapat dilakukan untuk mewujudkan tujuan dari perusahaan tersebut adalah dengan memaksimumkan kekayaan dengan cara meningkatkan nilai perusahaanya. Kebjakan utang merupakan sesuatu yang sangat sensitif dalam perusahaan. Apabila perusahaan bijak dalam mengatur pendanaan untuk mendanai operasi atau kegiatannya, maka akan dapat meningkatkan nilai perusahaan. Tujuan dari penelitian untuk mendapatkan bukti secara empiris mengenai pertumbuhan penjualan dalam memoderasi pengaruh kebijakan utang pada nilai perusahaan food and beverages yang terdaftar di BEI periode 2013-2016. Teknik Analisis data yang digunakan yaitu uji regresi sederhana dan uji Moderated Regression Analysis. Hasil penelitian, diketahui bahwa kebijakan utang berpengaruh negatif pada nilai perusahaan. Penelitian juga menemukan bahwa pertumbuhan penjualan tidak mampu memoderasi pengaruh kebijakan utang pada nilai perusahaan. Kata Kunci: nilai perusahaan, kebijakan utang, pertumbuhan penjualan
Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance Putu Novia Hapsari Ardianti
E-Jurnal Akuntansi Vol 26 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.v26.i03.p13

Abstract

Tax avoidance is an action to reduce taxable income through tax planning either by following the applicable rules or not. This study aims to examine the effect of profitability, leverage, and audit committees, on tax avoidance measured using the proxy of effective tax rates (ETR) in manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2017 observation period. The method of determining the sample of this study used a purposive sampling method and obtained 14 manufacturing companies. The analysis technique in this study uses multiple regression analysis techniques. Test results show that profitability and audit committees have no effect on tax avoidance. While leverage has a negative effect on tax avoidance. The theoretical implication of this research is that it can be a reference source of research relating to tax avoidance activities and can support interest theory, while practical implications are as a consideration for companies in making business decisions, especially in their tax activities Keywords: Return On Assets (ROA), Debt To Equity Ratio (DER), Audit Committee, Effective Tax Rate (ETR).
Pengaruh Penggunaan SIMRS dan Kesesuaian Tugas Pada Kinerja Karyawan di RSUD Wangaya Kota Denpasar Ni Made Ayu Maya Puspita; Dodik Ariyanto
E-Jurnal Akuntansi Vol 24 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.v24.i03.p07

Abstract

Kinerja karyawan merupakan tingkat keberhasilan seseorang dalam melaksanakan tugas sesuai dengan target yang ditentukan. Kinerja karyawan dipengaruhi faktor penggunaan sistem informasi dan kesesuaian tugas. Kesehatan menjadi penting dalam perkembangan saat ini sehingga rumah sakit menggunakan sebuah sistem yang disebut dengan SIMRS. Penelitian ini dilakukan di RSUD Wangaya Kota Denpasar. Jumlah responden yang digunakan sebanyak 43 responden yang dipilih menggunakan teknik purposive sampling dengan kriteria yaitu tidak karyawan pengguna SIMRS secara keseluruhan di RSUD Wangaya Kota Denpasar dan karyawan pengguna SIMRS yang berhubungan dengan sistem transaksi keuangan pada RSUD Wangaya Kota Denpasar. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil akhir penelitian menyatakan bahwa adanya pengaruh positif antara variabel perceived usefulness pada penggunaan sistem informasi, perceived ease of use pada penggunaan sistem informasi, karakteristik tugas pada kesesuaian tugas, karakteristik teknologi pada kesesuaian tugas, penggunaan sistem pada kinerja karyawan, dan kesesuaian tugas pada kinerja karyawan.
PENGARUH KONSERVATISMA AKUNTANSI PADA INDIKASI TIMBULNYA SENGKETA PAJAK PENGHASILAN BADAN Prasetya Jaya Warsa; Naniek Noviari
E-Jurnal Akuntansi Vol 10 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

The studies aim to verify the impact of conservatism accounting to the indication of tax income litigation. Investigation site were the whole company which were lisitng on Indonesia Stock Exchange during 2009-2013. A simple linier regression analysis was the data analysis techniques on this investigation. Three regression model used in this investigation, by reason of variable Y (indication of tax income litigation) was measured by three ratio, scilicet ratio Account Receivable/Account Payable, ratio Cash Receipt/Cash Disbursment and ratio sales/expense. Whilst the variable X (conservatism accounting) was measured in accrual model. Investigation resulted that two regression model exemplify the accounting conservatism gave a positif impact on indication of income tax litigation, whereas one of model regression refered a negative impact.
Pengaruh Profitabilitas dan Leverage pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi Ni Made Laksmi Dewi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 28 No 1 (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.v28.i01.p02

Abstract

The purpose of this study was to find out and obtain empirical evidence about the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable. This study was conducted at mining companies listed on the Stock Exchange in 2015-2017. The number of samples taken was 14 companies with a number of research observations were 42 samples in 3 years, through nonprobability methods with purposive sampling technique. The analysis technique of this study used the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value. Leverage had no significant negative effect on firm value . Corporate Social Responsibility strengthens the influence of profitability on corporate value. Corporate Social Responsibility weakens the influence of leverage on firm value.Keywords: Profitability, leverage, corporate social responsibility, corporate value.
Faktor-Faktor yang Mempengaruhi Kinerja Pengawas Koperasi Serba Usaha I Kadek Ardi Gunawan; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 28 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.v28.i03.p23

Abstract

Supervisors are people who are appointed and given the responsibility to control activities within an organization. Cooperative supervisors are part of members who have an obligation to oversee all operations carried out by the cooperative. This study aims to obtain empirical evidence related to the influence of independence, professional expertise, work experience, level of education, and training programs on the performance of all business cooperative supervisors. The population uses all business cooperatives in Klungkung Regency, with the method of determining the sample, which is a non-probability sampling, especially saturated sampling which uses all members of the population as a sample of 87 people. Research shows that all variables have a positive and significant influence on supervisor performance. Keywords : Independency, Expertise, Experience, Education, Trainin.

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