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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
 325   326   327   328   329 
PENGARUH FINANCIAL DISTRESS, GOING CONCERN OPINION, DAN MANAGEMENT CHANGES PADA VOLUNTARY AUDITOR SWITCHING Luh Herni Meryani Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 2 No 3 (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 Permenkeu RI No. 17/PMK.01/2008 yang berlaku tertanggal 5 Februari 2008 merupakan penyempurnaan dari Kemenkeu RI No. 359/KMK.06/2003 yang mengatur tentang “Jasa Akuntan Publik”. Dalam penyempurnaan regulasi tersebut terjadi perubahan terkait masa pemberian jasa audit umum atas laporan keuangan dari suatu entitas oleh KAP yang sama, yaitu dari 5 tahun buku berturut-turut menjadi 6 tahun buku berturut-turut. Perubahan tersebut digunakan sebagai alasan dalam menentukan proksi dari variabel auditor switching, yaitu pergantian KAP. Fokus penelitian ini untuk mengetahui pengaruh variabel financial distress, going concern opinion, dan management changes pada auditor switching. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di BEI periode 2008-2011 dengan 112 sampel penelitian yang diperoleh menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa financial distress dan going concern opinion tidak berpengaruh secara signifikan pada auditor switching. Sedangkan, management changes yang diproksikan dengan pergantian dewan komisaris secara signifikan berpengaruh pada auditor switching. Kata kunci: financial distress, going concern opinion, management changes, auditor switching  
Pengaruh Dewan Komisaris Independen, Komite Audit dan Koneksi Politik terhadap Tax Avoidance Lidia Ayu Karuniasari; Naniek Noviari
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p10

Abstract

Tax avoidance is an act of minimizing the tax burden by taking advantage of the loopholes in the applicable tax regulations. This study examines the effect of independent commissioners, audit committees and political connections on tax avoidance. The research sample is Property and Real Estate Companies listed on the IDX in 2018-2020. Determination of the sample using purposive sampling method and produced 54 observations. The results showed that the independent board of commissioners had no effect on tax avoidance. the audit committee has a negative effect on tax avoidance and political connections have no effect on tax avoidance. Keywords: Independent Board of Commissioners; Audit Committee; Political Connection; Tax Avoidance.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung I Wayan Sukardika; I Wayan Gde Wahyu Purna Anggara; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p10

Abstract

Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency. Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.
REAKSI PASAR BERUPA VOLUME PERDAGANGAN SAHAM SAAT STOCK SPLIT PADA PERUASAHAAN BEI TAHUN 2011-2013 Ni Ketut Lely Aryani Merkusiwati
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

The market reaction is a signal given by investors on stock prices of companies in the capital market. This study aims to examine the information content of an event that announced the company. The research was conducted on all the companies listed in Indonesia Stock Exchange 2011-2013 is the stock-split. The number of samples taken 30 companies. Based on the test results of the analysis using paired smple t-test showed that there are differences ATVA, a decrease in the activity of the average trading volume before and after the stock split. This suggests that investors are less able to react to the announcement of a stock split that led to the decline over the ATVA company after the stock split. The decrease is caused because investors do not see a stock split as a beneficial information in the Indonesian economy experienced inflation and rising fuel prices.
Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi Gusti Ayu Agung Ista Pradnyayani; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p15

Abstract

Quality audits from the BPK are needed to ensure accountability and transparency over the use of state finances. This study aims to determine the effect of competence and time budget pressure on BPK audit quality and to determine whether auditor ethics moderates the effect of competence and time budget pressure on BPK audit quality. The research population consisted of 72 BPK RI auditors representing Bali Province with the sample determined using a purposive sampling technique. Variable measurements were carried out using a questionnaire with a 4 point Likert scale. The collected data was analyzed using moderated regression analysis. The results showed that competency had a positive effect on BPK audit quality, time budget pressure had no effect on BPK audit quality, and auditor ethics did not moderate the effect of competence and time budget pressure on BPK audit quality. Keywords: Competence; Time Budget Pressure; Auditor Ethics; Audit Quality
Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah Ni Wayan Dhevi Sukma Dewi; I Ketut Alit Suardana
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.p10

Abstract

Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influential in performance accountability. Meanwhile, organizational culture and reporting systems negatively affect performance accountability. Keywords: Organizational Culture; Clarity Of Target Budgets; Reporting System; Government Agency Performance Accountability.
PENGARUH LOAN DEPOSIT RATIO, SUKU BUNGA SBI, DAN BANK SIZE TERHADAP NONPERFORMING LOAN Kade Purnama Dewi; I Wayan Ramantha
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

Banks are very important in terms of strength and smoothness sustain payment systems and the effectiveness of monetary policy. Moreover, the bank is also a much-needed financial institutions in economic development.  A bank that does credit it will contain a risk that, in the form of credit or payment hampered commonly referred to as credit risk. The purpose of this study to determine the effect of LDR, SBI rates, and bank size to the state-owned bank NPL 2010-2012. With a sample of state-owned bank in Indonesia and use the technique of multiple regression analysis of the data, the test results indicate a negative effect of LDR and Bank Size and positive influence SBI interest rate of NPL state bank in Indonesia.
Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta Afrizal Tahar; Delvina Dwi Septiani
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.p03

Abstract

This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits. Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.
Audit Judgment Memediasi Locus of Control dan Perilaku Etis Auditor Berdimensi Spiritual pada Kualitas Audit Ni Putu Ayu Bawantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p13

Abstract

This study aims to examine the effect of Locus of Control and ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on Audit Quality, as well as to examine the role of Audit Judgment in mediating the effect of Locus of Control, ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on audit quality. The study was conducted at the Public Accounting Firm (KAP) in Bali Province using primary data obtained from questionnaires. The method of determining the sample using the saturated sample technique with respondents obtained as many as 45 auditors. The data analysis technique used is path analysis test. The results showed that Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala and Audit Judgment each had a significant positive effect on Audit Quality. Audit judgment is able to mediate the influence of Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala on audit quality. Keywords: Locus of control; Ethical Behavior; Audit Judgment; Audit Quality.
PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Ida Bagus Ngurah Ari Putra Wirawan; Naniek Noviari
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.v21.i03.p17

Abstract

Pajak merupakan penerimaan negara yang akan digunakan untuk pembiayaan umum seperti pembangunan, pendidikan dan kesehatan, bahkan pajak juga merupakan salah satu tolak ukur dari keberhasilan perekonomi suatu negara. Permasalahan yang sering terjadi saat ini yaitu masih banyaknya masyarakat yang belum memenuhi kewajiban pajaknya. Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan kebijakan tax amnesty dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Timur. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur. Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Denpasar Timur. Pengambilan sampel dilakukan dengan menggunakan Metode Accidental Sampling. Metode analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi linier berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2), uji kesesuaian model (uji F) dan uji t. Berdasarkan hasil penelitian diketahui bahwa tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menunjukan bahwa apabila tax amnesty mengalami kenaikan maka angka kepatuhan wajib pajak akan mengalami kenaikan pula. Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menunjukan bahwa semakin tinggi sanksi perpajakan maka tingkat kepatuhan wajib pajak akan cenderung semakin tinggi.

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