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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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Menilai Dampak Evaluasi Produk konsumen dan Kepercayaan Pada Niat Pembelian Kembali Pada Lingkungan E-Commerce Dwi Indah Pratiwi
E-Jurnal Akuntansi Vol 29 No 2 (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.i02.p03

Abstract

This study aims to analyze the factors that influence repurchase intentions in e-commerce. This research method uses quantitative descriptive method by distributing questionnaires as a method of data acquisition. The data analysis technique uses multiple linear regression. Data were obtained by 96 respondents from various Indonesian respondents through a web-based questionnaire. The results showed that the perceived trust, perceived usefulness, perceived competitive prices, had a significant and positive relationship with the intention to buy back in e-commerce.While perceived risk does not have a significant relationship with repurchase intention. Keywords : E-commerce; Repurchase Intention; Perceived Consumer.
Manajemen Laba, Profitabilitas dan Kepemilikan Keluarga dan Tax Avoidance Ni Luh Ratna Pradnya Maitriyadewi; Naniek Noviari
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p04

Abstract

One of the biggest sources of income for the country is tax. Taxes are used to finance the national development of a country. The results of Indonesia's tax revenue have fluctuated from 2016 to 2018. Tax revenue is fluctuating because of less optimal tax collection or the presence of tax avoidance from taxpayers. The purpose of this study is to obtain empirical evidence regarding the effect of earnings management, profitability, and family ownership on tax avoidance. This research was conducted by taking the population of consumer goods companies listed on the Stock Exchange in 2016-2018. Through the purposive sampling method in accordance with predetermined criteria, researchers obtained 27 sample companies. The data analysis technique used is multiple linear regression analysis. The results obtained are earnings management and profitability variables have a positive effect on tax avoidance. While the family ownership variable has no effect on tax avoidance. Keywords: Earning Management; Profitability; Family Ownership; Tax Avoidance.
PENGARUH JENIS INDUSTRI, SPESIALISASI INDUSTRI AUDITOR, DAN OPINI AUDITOR PADA AUDIT DELAY I Made Dwi Primantara; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 13 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

An audit delay is the interval of time from the date book cover the annual financial report up to a date stamped on the report independent auditor .An audit a delay occur because of constraints in the implementation of the audit and this is in accordance with SPAP number three. This research aims to understand the influence of such types of industry, specialization industry an auditor, and opinion an audit on an audit a delay. The data used in this research obtained from the reports on financial publikasian manufacturing companies and finance at bei in 2013. The total sample used as many as 146 manufacturing companies and financial is determined on the basis of sampling techniques purposive. Data analysis technique that is used is linear regression worship of idols .The analysis shows that industry specialization the auditors and audit opinion have a negative influence on an audit a delay, while type of industry it does not affect on an audit a delay.
PENGARUH BELANJA RUTIN DAN BELANJA MODAL PADA KINERJA KEUANGAN PEMERINTAH Desak Nyoman Yulia Astiti; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 14 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

One of the elements that is related to the measurement of financial performance of local governments are expenses areas. Nowadays, the effectiveness of allocation in regional spending tend to be low. This study aims to determine the effect of Routine Expenditure and Capital Expenditure on Local Governments' Financial Performance. The study was conducted in Bali Province with the scope of the eight regencies and one city in the period of five years, from 2009-2013. The resource of this research was the secondary data from the Bureau of Finance in Bali Province. The hypothesis was tested with PLS. Based on the analysis, routine expenditure does not affect the financial performance of local governments and capital expenditures can affect the financial performance of local governments. The independence variable, routine expenditure and capital expenditure can affect the financial performance of local governments by 22.3%, while the remaining 77.7% is influenced by other variables.
PENGARUH PERTUMBUHAN KREDIT, DANA PIHAK KETIGA, DAN APLIKASI SISTEM INFORMASI AKUNTANSI PADA KINERJA OPERASIONAL Putu Bayu Andhika; I Ketut Sujana
E-Jurnal Akuntansi Vol 14 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 credit growth, third-party funds, and accounting information system applications on operating performance LPD In Badung 2011-2013, The number of samples of this study was 78 LPD in Badung use probability sampling method with the formula slovin. Data collection was done by using non-participant observation. The data analysis technique used this research is multiple linear regression analysis. The results showed that (1) credit growth positive effect on operating performance , (2) growth of deposits positive effect on operating performance, (3) the growth of savings positive effect on operating performance, (4) the application of accounting information system has positive influence on operational performance
Pengaruh Philanthropy Disclosure terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi Erdina Monita; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 23 No 2 (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.i02.p13

Abstract

Profitabilitas yang tinggi dapat mempengaruhi jumlah philanthropy yang dilakukan perusahaan sehingga meningkatkan nilai perusahaan. Philanthropy disclosure memberikan image positif di mata masyarakat sehingga nilai perusahaan meningkat yang ditunjukkan oleh harga sahamnya. Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh philanthropy disclosure terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di BEI tahun 2014-2016. Jumlah sampel yang diambil sebanyak 45 perusahaan, dengan metode purposive sampling. Metode pengumpulan data dalam penelitian ini adalah nonprobability sampling. Teknik analisis data yang digunakan adalah Moderating Regression Analysis (MRA). Hasil analisis menemukan bahwa philanthropy disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas dapat memperkuat pengaruh philanthropy disclosure terhadap nilai perusahaan.
PROFITABILITAS DAN LEVERAGE SEBAGAI PEMODERASI PENGARUH KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Ni Kadek Dewi Octaviani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 14 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

The value of the company can deliver maximum shareholder wealth when the company's stock price to rise. The higher the stock price, the higher the wealth of shareholders. This study aims to demonstrate empirically the effect of dividend policy on the value of the company in moderation by profitability and leverage. The population in this study are 155 companies listed in the Indonesia Stock Exchange from 2012 to 2014 year. The sampling technique used was purposive sampling, so he found the number of observations were 48 observations that meet the criteria of the sample. The data analysis technique used to test the hypothesis in this study is a simple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that the dividend policy has positive effect on the value of the company, profitability strengthening effect on the value of the company's dividend policy, and strengthen the leverage effect of dividend policy on the value of the company.
Faktor - Faktor yang Memengaruhi Dividend Payout Ratio Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi I Made Marta Sanjaya; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 24 No 2 (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.i02.p07

Abstract

Investasi memiliki berbagai macam resiko, mulai dari risiko yang kecil, sedang dan tinggi. Risiko sedang ada di perusahaan manufaktur sektor industri barang konsumsi, kenapa demikian karena produk-produk dari industri barang konsumsi ini banyak beredar di kehidupan manusia dan dipergunakan sehari-hari. Tujuan Penelitian ini adalah untuk membuktikan beberapa bukti empiris mengenai pengaruh Profitabilitas, Free Cash Flow,Investment Opportunity Set, Growth Opportunity dan Firm Size terhadap Dividend Payout Ratio.Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia kategori perusahaan manufaktur sektor industri barang konsumsi di Indonesia tahun 2012-2016. Obyek dari penelitian ini adalah 37 Perusahaan. Teknik pengambilan sampel yang dipergunakan adalah non-probability sampling khususnya purposive sampling. Pengumpulan data dilakukan melalui observasi. Teknik analisis yang digunakan yaitu dengan metode regresi linier berganda. Berdasarkan hasil penelitian ditemukan bahwa nilai Adjusted R Square sebesar 43,4 persen variasi dari DPR yang dijelaskan oleh kelima variabel bebas dan sisanya 56,7 persen dijelaskan oleh faktor lain di luar model penelitian. Dari kelima variabel ditemukan ada dua variabel yang berpengaruh terhadap DPR yaitu ROA, GROWTH dan ada tiga variabel yang tidak berpengaruh yaitu FCF, IOS dan FIRM. Hasil uji F sebesar 25,101 dengan signifikansi 0,000 yang probabilitas signifikansi lebih kecil dari alpha 0,05, memberi kesimpulan bahwa kelima variabel bebas dapat digunakan untuk memprediksi DPR. Kata Kunci: Dividend Payout Ratio, Free Cash Flow,Investment Opportunity Set, Growth Opportunity, Firm Size, Manufaktur, Bursa Efek Indonesia
PENGARUH PENGENDALIAN ANGGARAN PADA SENJANGAN ANGGARAN DAN ORIENTASI JANGKA PENDEK MANAJER Ninis Novitasari; Dewa Gede Wirama
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 effect on the budgetary control budgetary slack and short-term orientation in the manager-star hotels in Badung. Three star hotels and above chosen as the study site because in general with the classification utilizing the budget as a management tool. Samples are taken as many as 110 managers of 67 luxury hotels in Badung, with purposive sampling method. The analysis technique used is a simple linear analysis. These results indicate that the negative effect on the budgetary control budgetary slack and positive effect on short-term orientation managers. With the tight budget control, the slack in the budget can be minimized, but on the other hand tight budget control lead managers will be more oriented towards short-term performance and will hamper long-term innovations.
Pengaruh Perubahaan ROA, Perubahan OPM, Leverage dan Ukuran Perusahaan Pada Praktik Perataan Laba Ni Luh Made Sutaryani; Made Sadha Suardikha
E-Jurnal Akuntansi Vol 25 No 2 (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.i02.p01

Abstract

The purpose of this study is to be able to determine the effect of changes in ROA, OPM, company size and leverage to the practice of income smoothing. Locations in this study are manufacturing companies listed on the Stock Exchange with the object of research is the practice of income smoothing and elements - elements that affect earnings. The population of 158 companies with logistic regression as the research method used in this study. The result of this research is ROA, OPM and leverage have no effect to the practice of income smoothing while firm size have an effect on Practice income smoothing significantly. Keywords: income smoothing, ROA, Return On Asset, OPM, Operating Profit Margin, Leverage, company size.

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