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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 Kualitas Pelayanan, Religiusitas, dan Norma Subjektif Terhadap Kepatuhan WPOP pada KPP Pratama Tabanan A.A. Gede Rai Karmanata; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 29 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.v29.i03.p04

Abstract

This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Tabanan Primary Tax Office. The sample in this study was obtained based on the calculation of the Slovin formula, so as to obtain as many as 100 samples of WPOP registered as Individual Taxpayers at the Tabanan Primary Tax Office. The analysis technique used in this study is multiple linear regression. The results of this study indicate that good service quality, strong religiosity, and high subjective norms significantly influence individual taxpayer compliance registered at the Tabanan Primary Tax Office. This research can be used as a motivation for the Tabanan Pratama Tax Office to be able to maintain good service quality for satisfaction and comfort of taxpayers to carry out their tax obligations. Keywords : Service Quality; Religiosity; Subjective Norms; WPOP Compliance.
Pengungkapan Corporate Social Responsibility sebagai Pemoderasi Pengaruh Good Corporate Governance pada Nilai Perusahaan I Gusti Ayu Agung Tata Intan Tamara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p12

Abstract

This research aims to obtain empirical evidence regarding the Corporate Social Responsibility disclosure as a moderating effect of Good Corporate Governance on firm value. Banking sector companies that participated in the CGPI ranking and listed on the Indonesia Stock Exchange in 2013-2017 are the object of this study. Moderated Regression Analysis (MRA) is a technical analysis of the data in this study. The results show that Good Corporate Governance has no effect on firm value and the Corporate Social Responsibility disclosure as a moderating variable is able to strengthen the effect of Good Corporate Governance on firm value. Keywords: Good Corporate Governance; Corporate Social Responsibility Disclosure; Firm Value.
PENGARUH PERATAAN LABA, UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO PADA REAKSI PASAR nia anggaraini; Bambang Suprasto
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

Capital market as one of the meeting place between the need of funds that the issuing party effects and Investors. From the information provided by the company, the market participants will make predictions and determine investment decisions. The data used in this research is secondary data in the form of financial statements of the company in the period ended 31 December 2010 to 2013 were obtained through the website of the Stock Exchange (the Indonesia Stock Exchange). Hypothesis testing is done by using the multiple linear regression analysis. Based on the analysis of data it can be concluded that income smoothing negatively affect the market reaction to the size of the company no effect on market reaction, and the debt to equity ratio has negatively influence on the market reaction.
PENGARUH PERILAKU MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN PADA RETURN SAHAM A.A.Gde Sanjaya Adi Pranata; I Dewa Nyoman Badera
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

This study has the objective to determine the effect the behavior of earnings management and dividend policy on stock returns. The number of samples was 45 company observations. Data analysis method used is multiple linear regression analysis. Based on the analysis and hypothesis testing, it was found that the behavior of earnings management and dividend policy and the positive effect was statistically significant at stock returns. This shows that the higher the earnings management behavior and policies of dividends, the higher the return of the shares, and vice versa. Stock return is a reflection of a company that the company has shown a good performance to be able to perform its obligation to provide dividends.
PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DENGAN KEPERCAYAAN DIRI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI Putu Kartika Wijayanthi; A.A. G.P. Widanaputra
E-Jurnal Akuntansi Vol 15 No 1 (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 purpose of this study was to determine the influence of self confidence and uncertainty of the environment on the relationship between budgetary participation and budgetary slack. This research was conducted at the five-star hotel in Nusa Dua. The sampling method used is purposive sampling with criteria managers holding positions as middle managers (department head) and has held his post for at least one year. The samples used were as many as 12 hotels with a total number of respondents was 108 middle managers. Data collected by using a questionnaire. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis showed that the self confidence and the uncertainty of the environment is not as moderating variables that affect budgetary participation and budgetary slack.
PENGARUH MANAJEMEN LABA PADA HARGA EKSEKUSI ESOP DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Ida Ayu Ganetri Priyadarshini Wikrami; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 16 No 1 (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 has the purpose to test that before stock option announcement, manager did earning management with income decreasing pattern, so that the exercise price of ESOP would be low, and to get the statistic evidence that earning management on the exercise price of stock option is influenced by good corporate governance’s moderation. There are 49 companies adopted stock option plan program during 1999-2012. Based on that amount, 33 companies was picked as sample in purposive sampling method. Moderated regression analysis (MRA) was used as data analysis technique. The analysis showed that earning management has an effect and significant on stock option’s exercise price and earning management on the exercise price of stock option is not influenced by good corporate governance’s moderation.
KEAHLIAN PEMAKAI KOMPUTER DAN KENYAMANAN FISIK DAN TINGKAT EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Gede Aditya Puja Pratama; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 5 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 dilakukan untuk mengetahui pengaruh tingkat efektivitas sistem informasi akuntansi, keahlian pemakai komputer, dan kenyamanan fisik terhadap kinerja karyawan serta pengaruh keahlian pemakai komputer dan kenyamanan fisik dalam meningkatkan pengaruh tingkat efektivitas sistem informasi akuntansi terhadap kinerja karyawan. Berdasarkan teori, tingkat efektivitas sistem informasi akuntansi, keahlian  pemakai komputer, dan  kenyamanan fisik berpengaruh secara positif terhadap kinerja karyawan. Sampel penelitian 198 responden yang diperoleh dengan kuesioner, wawancara serta observasi langsung di PT. Bank Sinar Harapan Bali Denpasar. Data penelitian memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 65,5% diolah dengan menggunakan teknik regresi linier berganda maupun teknik regresi moderasi yang hasilnya menunjukkan tingkat efektivitas sistem informasi akuntansi, keahlian pemakai komputer dan kenyamanan fisik berpengaruh positif terhadap kinerja karyawan. Namun  keahlian pemakai komputer dan kenyamanan fisik tidak mampu meningkatkan pengaruh tingkat efektivitas sistem informasi akuntansi terhadap kinerja karyawan di PT. Bank Sinar Harapan Bali Denpasar. Kata kunci: efektivitas sistem informasi akuntansi, keahlian pemakai komputer, kenyamanan fisik, kinerja karyawan
ANALISIS KINERJA REKSA DANA SAHAM DI INDONESIA JR. Dwi Mas Sukma Agung; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 7 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 Reksa dana adalah  suatu perusahaan yang menanamkan modalnya dalam berbagai portofolio saham yang beragam yang dikelola oleh manajer investasi. Tidak sedikit pula para investor awam yang kurang mempunyai pengetahuan dan pengalaman dalam membentuk portofolio yang optimal terutama mengenai indikator yang mempengaruhi kinerja reksa dana. Penelitian ini memiliki tujuan untuk menganalisis kinerja reksa dana saham yang dipengaruhi oleh kebijakan alokasi aset, kinerja manajer investasi dan ukuran reksa dana yang dilakukan pada reksa dana saham yang terdaftar di Bapepam-LK periode 2008-2012 dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kebijakan alokasi aset berpengaruh negatif dan signifikan terhadap kinerja reksa dana saham, kinerja manajer investasi berpengaruh positif dan signifikan terhadap kinerja reksa dana saham, dan ukuran reksa dana berpengaruh positif dan signifikan terhadap kinerja reksa dana saham. Kata kunci : kebijakan alokasi aset, kinerja manajer investasi, ukuran reksa dana, kinerja reksa dana saham
Pengaruh Capital Adequacy Ratio, Non Performing Loan, Ukuran Perusahaan dan Struktur Kepemilikan Terhadap Profitabilitas Bank yang Terdaftar di BEI di Periode 2008-2011 Pranabawa Adi Kencana
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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

Effect of Capital Adequacy Ratio, Non Performing Loan, Firm Size and Ownership Structure to profitability of banks listed on the BEI in the period 2008-2011. This research is performed in order to test the influence of the Capital Adequacy Ratio, Non Performing Loan, firm size and ownership structure to profitability of banks listed on the Indonesia Stock Exchange in the period 2008-2011. The sampling method used is the method of probability sampling with simple random sampling technique. Analysis technique used is doubled regression with F-statistic and t-statistic. From the results obtained by simultaneous F test results that Capital Adequacy Ratio, Non Performing Loans, firm size and ownership structure significantly influence the profitability of the banks listed in the Indonesia Stock Exchange. Meanwhile, the results of the t test that Capital Adequacy Ratio, Non Performing Loans, firm size and ownership structure in partial significant to profitability of banks listed on the Indonesia Stock Exchange.Keyword : Capital Adequacy Ratio, Non Performing Loan, Firm Size, Ownership Structure, and Profitability.
Independensi, Etika Profesi, Integritas dan Kinerja Auditor KAP di Bali Desak Made Kemarayanthi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p11

Abstract

Auditor performance is the ability of an auditor to produce financial audits within a certain period of time. Professional audit services that are independent, adhere to professional ethics and have high integrity are needed to get good auditor performance and be trusted by the public. The research aims to determine the Effect of Independence, Professional Ethics and Integrity on Auditor Performance. The research was carried out at a Public Accountant Office in the Province of Bali and has been registered in the IAPI directory with a population of 122 auditors and a sample of 57 respondents. Research using multiple linear regression analysis. The results of the study show that independence, professional ethics and integrity have a positive effect on auditor performance. This shows that the higher the attitude of independence and integrity and adherence to professional ethics can make the resulting auditor's performance increase. Keywords: Independence; Professional ethics; Integrity; Auditor Performance

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