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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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Hubungan Antara Perilaku Wajib Pajak dan Kebijakan Pajak Berdasarkan Sudut Pandang Behavioral Accounting Nina Septika Widyaningtyas
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p02

Abstract

This study aims to examine and describe the relationship between taxpayer behavior and tax policy based on a behavioral accounting perspective. The used research approach is a qualitative approach by using collected secondary data from using literature studies. Data analysis uses qualitative techniques by studying research data, interpreting and taking conclusions. The results of the study stated that the factors, which influence taxpayer compliance behavior can be divided into two, namely internal and external factors. Internal factors are factors that originate from within the taxpayer, which can be in the form of a taxpayer's trust in the government and the taxpayer's law and knowledge of tax regulations. External factors are factors originating from outside the taxpayer themselves, which can be in the form of fair and clear tax sanctions and the implementation of tax socialization by the tax authority. The research results also stated that increasing taxpayer compliance needs to be the target of government tax policy in order to state tax revenue run optimally.Keywords :Taxpayer Behavior, Tax Policy, Behavioral Accounting
PERATAAN LABA SERTA FAKTOR-FAKTOR YANG MEMPENGARUHINYA DI BURSA EFEK INDONESIA I Nyoman Ari Widana N.
E-Jurnal Akuntansi Vol 3 No 2 (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 menguji faktor-faktor yang mempengaruhi tindakan perataan laba di Bursa Efek Indonesia (BEI) selama periode 2007 – 2011. Sampel yang digunakan yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang terdaftar sampai tahun 2011 yang terpilih sebanyak 22 perusahaan melalui purposive sampling. Variabel yang diuji dalam penelitian ini yaitu ukuran perusahaan, profitabilitas, dividend payout ratio, net profit margin, dan  financial leverage. Indeks eckel digunakan untuk menentukan perusahaan yang melakukan dan yang tidak melakukan tindakan perataan laba. Pengujian hipotesis dilakukan dengan menggunakan  regresi logistik binari. Berdasarkan hasil pengujian hipotesis diperoleh bahwa profitabilitas dan net profit margin berpengaruh positif signifikan terhadap tindakan perataan laba. Sedangkan ukuran perusahaan, dividend payout ratio, dan financial leverage tidak berpengaruh signifikan terhadap tindakan perataan laba. Kata kunci: perataan laba, ukuran perusahaan, profitabilitas, dividend payout ratio, net profit margin, financial leverage  
Pengaruh Gaya Kepemimpinan Transformasional dan Motivasi Kerja Pada Perilaku Etis Manajer Koperasi Ni Kadek Candra Kusuma Dewi; A.A. Gde Putu Widanaputra
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.p08

Abstract

The ethical behavior of managers greatly influences the success of an organization. But in practice, not a few managers who work outside the rules that have been set so that it behaves unethically. This research was conducted to obtain empirical evidence regarding the influence of transformational leadership styles and work motivation on the ethical behavior of cooperative managers. This research was conducted in 48 cooperatives in Tabanan Regency. Based on the results of this study indicate that the transformational leadership style has a significant insignificant positive effect on the ethical behavior of cooperative managers, which means that transformational leadership styles are not able to influence the ethical behavior of cooperative managers. Work motivation has a significant positive effect on the ethical behavior of cooperative managers, which means that the higher the work motivation of managers, the higher the ethical behavior of cooperative managers. Keywords: Transformational Leadership Style; Work Motivation; Manager Ethical Behavior.
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN SUMBAWA TAHUN ANGGARAN 2010-2012 Ni Ketut Erna Rahmawati; I Wayan Putra
E-Jurnal Akuntansi Vol 15 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

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Abstract

This study aims to determine the financial performance of Sumbawa district government fiscal year 2010-2012. Variable used are the ratio of the area of ??financial independence, acceptance of PAD effectiveness ratio, the ratio of the efficiency of public expenditures, growth ratio, ratio of proportions and economic ratio. Results of this study showed that the level of financial independence is very low once Sumbawa district, the average level of effectiveness PAD from 2010-2012 which means less effective, the average level of financial efficiency Sumbawa regency of were classified as inefficient, average revenue growth rate showed positive growth. The largest contribution to revenue area is Fund Balance, while the largest contribution to the shopping area is occupied by indirect expenditures, and the average level of local government expenditure Sumbawa classified as economically. 
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA Ni Nyoman Kristiana Dewi; I Ketut Jati
E-Jurnal Akuntansi Vol 6 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

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Abstract

ABSTRAK Sistem perpajakan di Indonesia adalahself assesment system sejak dimulainya tax reform pada awal tahun 1984, yang memberikan kepercayaan penuh kepada wajib pajak dalam menghitung, melaporkan, serta membayar sendiri pajak terutangnya. Dengan adanya penerapan sistem tersebut sangat diharapkan kemauan dan kepatuhan wajib pajak dalam menjalankan kewajiban perpajakannya secara sukarela sesuai dengan peraturan perpajakan yang berlaku. Ketidakpatuhan wajib pajak dapat menyebabkan upaya penghindaran pajak yang marak terjadi. Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karateristik perusahaan, dan tata kelola perusahaanyang baik terhadap tax avoidance.Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2012, dengan memperoleh jumlah observasi sebanyak 144. Data dianalisis menggunakan teknik analisis regresi berganda. Hasil pengujian regresi menunjukkan bahwa risiko perusahaan, kualitas audit, dan komite audit berpengaruh terhadap tax avoidance masing-masing sebesar 0,012, 0,005, dan 0,017. Kata kunci: karakter eksekutif, karakteristik perusahaan, tax avoidance, tata kelola perusahaan
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Usaha Kecil dan Menengah di Nusa Penida wahyu indra lesmana; I Gusti Agung Suaryana
E-Jurnal Akuntansi Vol 8 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

The research was conducted on SMEs located in the district of Nusa Penida . The number of samples taken 30 people using purposive sampling method in particular judgment sampling . The data was collected using a questionnaire distributed to respondents . Technical analysis of the data used is a simple linear regression . Based on the analysis conducted found that the value of the regression coefficient of 0.493 which illustrates that the accounting information systems have a positive effect on the performance of individuals , meaning that the improvements in the use of accounting information systems on the performance of individual companies in the company in this case in the District of Nusa Penida SMEs will increasingly well anyway . Accounting information system to give effect to the performance of individuals in SMEs in the district of Nusa Penida was 34.5 % and the remaining 65.5 % were contributed by other variables not included in the model proposed in this study , so that the degree of influence between variables such studies are in moderate correlation
Pengaruh Struktur Kepemilikan Terhadap Price to Book Value dengan Manajemen Laba sebagai Variabel Intervening Kartika Widya Tri Dewanti; I Gusti Ngurah Agung Suaryana
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.p02

Abstract

The purpose of this research is to examine the impact of ownership structure consisting of institutional and managerial ownership to price to book value ratio (PBV) with earnings management as intervening variable. The samples of this research are 34 manufacturing companies that have been selected using purposive sampling method from their population of 139 companies listed in Indonesia Stock Exchange (IDX) during 2014-2016 period consecutively. Descriptive statistical analysis, classical assumption test and path analysis is analyticals technique used in this research. The examination of this research shows that the result of institutional and managerial ownership negatively affect on PBV, institutional and managerial ownership have no impact on earnings management, earnings management have positive effect on PBV, earnings management is not an intervening variable in the impact of institutional and managerial ownership on PBV.
SPI Memoderasi Pengaruh SIA, Tekanan Keuangan, Komitmen Organisasi dan Budaya Organisasi Pada Kecenderungan Kecurangan Risma Dewi; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p01

Abstract

This study aims to determine the effect of accounting information systems, financial pressure, organizational commitment and organizational culture on fraud tendencies in Bangli Regency with the internal control system as a moderating variable. The research population is 34 Bangli Regency Regional Apparatus Organizations. Sampling using purposive sampling method and get as many as 60 respondents as research samples. Research data obtained from distributing questionnaires. Data analysis using moderation linear regression method. The results showed that accounting information systems and organizational culture had a significant negative effect on fraud tendencies, organizational commitment had a significant positive effect on fraud tendencies, but financial pressure and internal control systems had no significant effect. The results of the moderation analysis show that the internal control system is able to moderate the influence of accounting information systems, organizational commitment and organizational culture on fraud tendencies. The internal control system is unable to moderate the effect of financial pressure on fraud tendencies. Keywords: Fraud Tendency; Government institution; Fraud Triangle; Internal Control System.
Reaksi pasar atas pengumuman peringkat kinerja perusahaan dalam pengelolaan lingkungan I Wayan Eka Wiranata
E-Jurnal Akuntansi Vol 8 No 3 (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

This research is an event study that discusses the market reaction as a result of any information regarding the company's announcement of performance ratings in managing the environment by PROPER program. The purpose of this study was to determine whether the market reacted to the announcement of the PROPER ratings indicated the presence of abnormal returns around the announcement date. The data used in this study are daily stock prices of companies that participated in the program. The observation in this study for 7 days and the methods used to analyze the data is one sample t - test. The results of this study revealed that there are significant abnormal returns during the announcement date and the second day after the date of the announcement. This shows that investors react when the announcement about the company's environmental performance rating. Positive abnormal return indicates that this announcement is good news that the performance ranking programs on the environment should be carried out again.
Etika dan Tax Evasion Niar Afriyani
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p13

Abstract

Tax Evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of tax evasion are still common in Indonesia in recent years. This study aims to determine how the influence of tax justice, love of money, and religiosity on the ethical perception of tax evasion. As well as testing the role of gender moderation in the relationship between the independent variables and the dependent variable. Data collection in this study was carried out through a questionnaire. The population in this study are individual taxpayers who work in DKI Jakarta with purposive sampling technique. The data analysis technique used is multiple regression analysis. The results showed that the higher the tax justice and religiosity, the lower the ethical perception of tax evasion. The higher a person's love for money, the higher the ethical perception of tax evasion. Gender affects how high or low the influence of the independent variable on the dependent variable. Keywords: Tax Evasion; Ethical Perception; Taxation; Gender; Theory of Planned Behavior

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