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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 Independensi, Keahlian Profesional, dan Pengalaman Kerja pada Kinerja Pengawas Koperasi Serba Usaha Komang Rurkiyasa Adi Putra; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p08

Abstract

The purpose of this study was to determine the effect of independence, professional expertise, and work experience on the performance of Koperasi Serba Usaha. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that independence, professional expertise, work experience have a positive and significant effect on the performance of Multipurpose Cooperative supervisors in East Denpasar Sub-District. Adjusted R2 is 0.831. This shows that 83.1% of the variation in supervisor performance can be explained by the variables of independence, professional expertise, and work experience, while the remaining 16.9% is explained by other variables outside the model. Keywords: Independence, Professional Expertise; Work Experience; Employee; The Performance.
PENGARUH SIKAP, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN I Gede Prayuda Budhiartama; I Ketut Jati
E-Jurnal Akuntansi Vol 15 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 Influence Attitudes, Awareness and Knowledge Taxpayer Compliance land and building at taxpayer pays tax on land and buildings in the city of Denpasar. A sample size of 132. 743 taxpayer in 2014 as the population was determined using the formula Slovin with a sample size of 100 respondents with characteristics, namely: Gender, age, and education level. Data analysis method is multiple linear regression analysis. Based on the calculation results of multiple linear regression showed that the perception of taxpayers about the attitudes, awareness and knowledge of taxpayers taxpayer positive and significant effect on tax compliance from evading taxes on the Denpasar Revenue Service
PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, PEMAHAMAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Ida Ayu Enny Kiranayanti; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 16 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 the competence of human resources, internal control systems and an understanding of the regulation of government accounting system based akrualterhadap quality of local government financial reports Badung. The approach used in this study is the quantitative approach. Data used in this study are primary data and secondary data. Questionnaire submitted to the 108 employees of the District SKPD delinquent who works in accounting / finance, as many as 108 questionnaires (100%) again filled with lengakap and can be processed. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results showed that the competence of human resources, internal control systems, and an understanding of the regulation of accrual-based accounting system of government has a positive and significant impact on the quality of local government financial reports.
PENGARUH STRUKTUR KEPEMILIKAN DAN PROPRIETARY COST TERHADAP PENGUNGKAPAN SUKARELA Maria Karlina Marselin Nabor; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 6 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

ABSTRAK Pengungkapan sukarela lebih bersifat subjektif sehingga luas pengungkapan sukarela yang dilakukan perusahaan beragam tergantung dari faktor-faktor yang mempengaruhi keputusan manajemen perusahaan. Penelitian ini dilakukan pada perusahaan listing di BEI periode 2012. Jumlah seluruh sampel yang diambil adalah sebanyak 82 perusahaan, dengan metode probability sampling yaitu stratified random sampling. Teknik regresi linier berganda digunakan pada penelitian ini untuk menganalisis data penelitian.Hasil penelitian menunjukkan bahwa proprietary cost berpengaruh terhadap pengungkapan sukarela. Hal ini membuktikan bahwa manajemen perusahaan mempertimbangkan proprietary cost dalam menentukan luas pengungkapan sukarela yang akan dilakukan. Variabel kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan sukarela. Kata Kunci: pengungkapan, proprietary cost, struktur kepemilikan
PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN SELF ESTEEM PADA BUDGETARY SLACK DENGAN BUDGET EMPHASIS SEBAGAI VARIABEL PEMODERASI (Studi Pada Hotel Berbintang di Kota Denpasar) I Gusti Agung Ayu Surya Cinitya Ardanari; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 7 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 study outlines the effect of budgetary participation, information asymmetry, and selfesteem on budgetary slack to be moderated by budget emphasis. The population in this study is all star-hotel in the city of Denpasar, while the sample for this study was determined by purposive sampling method. The samples obtained in this study were 12 3-star hotels and above. Respondents of this study were middle-level and lower-level managers who work at the hotel who had been in office for at least one year and included in the budget. From 70 questionnaires that have been distributed, 53 questionnaires have been received and filled correctly. Data are collected after the validity and reliability test and is in compliance classical assumptions are then processed using the Moderated Regression Analysis (MRA) which is a special application of multiple linear regression. The results of this study indicate that budgetary participation and self esteem negatively affect budgetary slack, while the positive effect of information asymmetry on budgetary slack. In addition, budget emphasis was also able to moderate the relationship budgetary participation, information asymmetry, and self esteem on budgetary slack, where budget emphasisweakens the influence of the three.
Reaksi Pasar Terhadap Pengumuman Dividen Perusahaan Yang Termasuk Kategori LQ 45 Putu Ayu Sri Wahyuni; I MADE SUKARTHA
E-Jurnal Akuntansi Vol 2 No 1 (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

This study aimed to examine the information content of dividend announcements that can be measured by the market reaction occurs. The market reaction can be measured by abnormal stock return and trading volume. Using the event study approach with a 10-day observation period. To calculate the return ekspektasian using Market Model. Sampling method used was purposive sampling method in order to get a sample of 36 companies. Statistical test equipment used was paired sample t-test and one-sample t-test. The results obtained by the analysis there is no market reaction to the dividend announcement event. There is no positive market reaction to the companies that announced dividend increases. There are no negative market reaction to the companies that announced dividend decreases. There was no difference in reaction arising from the announcement of dividend increase announcements of dividend decreases company category LQ 45 in 2011.   Key words : abnormal return, market reaction, trading volume
Minat Mahasiswa Menjadi dan Tidak Menjadi Akuntan Publik Gede Adi Semara Putra; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p04

Abstract

The aim of this research is to find out the factors that differentiate the interests of students of the Bachelor of Accounting Study Program at Udayana University between those who wish and those who do not wish to engage in the public accounting profession based on Maslow's theory of motivation. The study used the census method with a sample of 262 students of the Udayana University Bachelor of Accounting Study Program who participated in the survey. Research data was collected using a questionnaire instrument based on Google Forms which was distributed via social media Line Group class 2015 to 2021. The data collected was then analyzed using discriminant analysis. The results showed that physiological needs and appreciation needs significantly differentiated students' interest in becoming and not becoming public accountants, while safety needs, social needs and self-actualization needs did not significantly differentiate students' interests in becoming and not becoming public accountants. Keywords: Student Interests; Public Accountants; Maslow's Motivation Theory; Discriminant Analysis
MANAJAMEN LABA PADA PERISTIWA PERGANTIAN CHIEF EXECUTIVE OFFICER DI PERUSAHAAN PUBLIK SEKTOR JASA KEUANGAN DI INDONESIA Bayu Artha Wijaya; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 8 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

This study was conducted to examine the practice of profit management at moment of chief executive officer change at the finance service sector public company in Indonesia, it was used purposive sampling so that obtained 50 companies. Analysis technique have been used was multiple regression analysis and hypotesis test by using independent sample t –test. Based on the value of discretioner acrual IDA) Mofied Jones Model with significancy level of 5%. The result showed that at moment of CEO change occur the practice of earnings management that income increaseing in the end of old CEO occupation and income decreasing at begining occupation of new CEO. Change of CEO continue and non-continue have not difference on earnings management at moment of chief executive officer change at the financial service sector public company in Indonesia.
Pengevaluasian Kelengkapan dan Performance Unit Internal Audit I Gusti Ayu Putri Alansari
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p20

Abstract

This research evaluates the completeness and performance of the internal audit unit at PT Gama Multi Usaha Mandiri. This research is qualitative research using primary and secondary data. Primary data comes from in-depth interviews and observations. In-depth interviews were conducted with directors, internal audit units and auditees. Meanwhile secondary data comes from document analysis. The data analysis technique used is a case study approach, namely comparative patterns and descriptive or explanatory preparation. The evaluation results show that the completeness and performance of the internal audit at PT Gama Multi Usaha Mandiri partially meets the International Standards for Professional Practice of Internal Audit by IIA. The internal audit unit of PT Gama Multi Usaha Mandiri is considered to have been able to maximize performance within the company even though there are still several weaknesses. This research makes a practical contribution to PT Gama Multi Usaha Mandiri and policy-wise through consideration of internal audit professional policies.
PENILAIAN KINERJA BERBASIS VALUE FOR MONEY ATAS PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN TABANAN Agus Purnomo; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 11 No 1 (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

Public sector performance measurement is essential for assessing the accountability of the organization and can result in better public services. Demands appear to be public sector organizations pay attention to value for money in carrying out its activities. Value for money is the concept of managing public sector organization based on three elements, namely the economy, efficiency, and effectiveness. This study aim to know how the performance of Tabanan District Revenue Office on receipt of the original income in years 2010-2013 based on economic variables, efficiency, and effectiveness. The analysis technique used in this study is a quantitative and qualitative analysis techniques. The results show that, the performance of the Department of Revenue district of Tabanan when viewed from the economic criteria of fiscal year 2010 to the year 2013 has increased every year, and very economical categorized as level of economic ratio is above 100%. Terms of the efficiency for the original income of the fiscal year 2010 to the year 2013 categorized as very efficient because efficiency ratio of less than 60%. Terms of the effectiveness of performance Tabanan District Revenue Office for Regional Revenue in 2010 until 2013 has fluctuated but is still considered very effective due to its effectiveness ratios above 100%.

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