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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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Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik I Gusti Made Jhista Wiguna; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p06

Abstract

The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collection was carried out using a questionnaire. The number of samples used was 57 auditors with a saturated sampling method. The data analysis technique in this research uses the PLS-SEM approach with the help of SmartPLS version 4. Based on the results of hypothesis testing, it was found that internal locus of control and professional commitment had a negative influence on dysfunctional audit behavior. Meanwhile, time budget pressure has a positive effect on dysfunctional audit behavior. The results of the moderation effect test show that religiosity is able to strengthen the influence of professional commitment on dysfunctional audit behavior. However, internal locus of control and time budget pressure are unable to moderate the influence of dysfunctional audit behavior. Keywords: internal locus of control; professional commitment; time budget pressure; religiousity; dysfunctional audit behavior
Analisis Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dalam Membayar Pajak Ni Putu Dita Darmayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p19

Abstract

Tax is a source of state revenue and is a potential sector related to the success of national development. The aim of the research is to empirically prove the influence of tax knowledge, moral obligations and tax socialization on taxpayer compliance. The research was conducted at the SAMSAT Bangli Office. The sampling method used non-probability sampling, namely incidental sampling, data was collected using a survey method with questionnaire techniques and analyzed using multiple linear regression analysis techniques. The research results show that tax knowledge, moral obligations and tax socialization have a positive and significant effect on taxpayer compliance. Keywords: Tax Knowledge; Moral Obligation; Tax Dissemination; Taxpayer Compliance
Reaksi Pasar atas Pengumuman Pemecahan Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ngakan Putu Wahyu Pandu Dewanata; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p10

Abstract

This study aims to examine the market reaction caused by the announcement of the stock split. The population used in this study amounted to 67 companies. The method used in sampling using saturated samples, using the entire company that did the stock split. The data obtained is secondary data consisting of stock prices, IHSG, and stock trading volume. In analyzing the data, this study used the One-Sample T-Test and Paired Sample T-Test. The results showed that there was a market reaction to the announcement of a stock split as indicated by an abnormal return, there was a market reaction to the announcement of a stock split as indicated by the volume of stock trading, there is no difference in markets reaction before and after the announcement of the stock split. Keywords: Stock Split; Abnormal Return; Stock Liquidity.
Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions I Kadek Ega Prastha Permana; I Ketut Suryanawa; I Gusti Ayu Desni Saraswati Sudirga
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p03

Abstract

Entrepreneurial intention refers to the desire and determination to establish, manage, bear the risks of, and grow a business. This research investigates the influence of accounting knowledge, internal locus of control, digital literacy, and adversity intelligence on the entrepreneurial intentions of accounting students. The study population comprised all undergraduate accounting students from the 2017 to 2023 cohorts at the Faculty of Economics and Business, Udayana University. A sample of 300 students was selected using the probability sampling method with a proportionate stratified random sampling technique. The data collected through questionnaires were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) program. The findings reveal that accounting knowledge, internal locus of control, digital literacy, and adversity intelligence positively and significantly affect the entrepreneurial intentions of accounting students. Keywords: Entrepreneurial Intentions; Accounting Knowledge; Internal Locus of Control; Digital Literacy; Adversity Intelligence
Kecerdasan Emosional, Perilaku Belajar, Kompetensi Dosen dan Tingkat Pemahaman Akuntansi Alexandro Aditya Dewa Bharata Lameng; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p20

Abstract

The purpose of the study was to obtain empirical evidence regarding the influence of emotional intelligence, learning behavior, and lecturer competence on the level of accounting understanding. The study involved students majoring in accounting for the 2016-2017 undergraduate program, Faculty of Economics and Business, Udayana University. The number of samples taken as many as 117 student respondents using purposive sampling method. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of this study indicate that learning behavior and lecturer competence have a positive and significant effect on the level of accounting understanding. While emotional intelligence has no effect on the level of understanding of accounting. Keywords: Emotional Intelligence; Learning Behavior; Lecturer Competence; Accounting Understanding Level.
Cash Pooling in Tax Dispute Perspective: Efficiency and Regulatory Challenges Denis Diastiti; Arifin Rosid
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p01

Abstract

Cash pooling is a cash management strategy that is designed to enhance efficiency. Cash pooling entails transactions with affiliated entities, that can lead to disputes with the tax authorities. The objective of this research is to identify the underlying causes of disputes and to propose strategies for the minimization of such disputes in the future. A qualitative approach was employed, utilizing a case study methodology. This entailed a content analysis of tax court decisions issued between 2021 and 2023 related to cash pooling disputes, complemented by interviews with relevant sources. The analysis identified four principal categories of causes of tax disputes over cash pooling. Disputes occur due to tax auditor factors (competence, communication, proof), taxpayers (documentation and fairness), audit methods (audit guidelines, interpretation of agreements, delineation of transactions), and the absence of domestic regulations related to cash pooling.
PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, RISIKO AUDIT, DAN GENDER PADA KUALITAS AUDIT Putu Setia Ariningsih; I Made Mertha
E-Jurnal Akuntansi Vol 18 No 2 (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

Abstract

Quality audit is a combination of the probability an auditor to be able to find and report fraud that occurs the client’s accounting system. This study aims to obtain empirical evidence about the influence of the independence, time budget pressure, audit risk, and gender on audit quality. This research was conducted in the Public Accounting Firm (KAP) Denpasar listed in the Directory of Certified 2016. Data collection methods used in this research is survey method with questionnaire technique. The population in this study is the auditor who worked on Public Accounting Firm (KAP) Denpasar by the number of respondents was 40 auditors. The sampling method used is non-probability sampling method with saturated sampling technique. The data analysis used is multiple linear regression analysis. The analysis showed that the independent variables positive effect on audit quality, time budget pressure and the risk audit negative effect on the quality of audits.
PENGARUH KOMITMEN ORGANISASI DAN TIME BUDGET PRESSURE PADA KINERJA AUDITOR DENGAN BUDAYA THK SEBAGAI PEMODERASI Ni Kadek Linda Ariantini; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 20 No 1 (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

Abstract

The purpose in this research is to examine the influence of organizational commitment and time budget pressure on the performance of auditors to THK culture as moderating in KAP in Bali Province. The questionnaire used as the data collection methods that get 41 samples with non-probability sampling techniques. Multiple Linear Regression Analysis and Moderated Regression Analysis is an analytical technique used. The hypothesis was tested by looking at the value of coefficient determination test, test the feasibility of the model and t test. This study obtained results that organizational commitment has positive influence on the performance of auditors and time budget pressure negative effect on the performance of auditors. The study also obtain culture results THK able to strengthen the influence of organizational commitment on the performance of auditors, but the culture of THK not be able to weaken the influence of time budget pressure on the performance of auditors.
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP Putu Eka Mas Pratiwi; I Ketut Jati
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p10

Abstract

The purpose of this research is to find out the effect of socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing at the South Badung Pratama Tax Office. The population in this research were all taxpayers registered at the KPP South Badung. There were 100 respondents used as a sample in this research from 45.326 people who were still effective at the South Badung Pratama Tax Officer. This research instrument uses a questionary method and for data analysis techniques are used multiple linear regression analysis. The Slovin formula with an incidental sampling technique was used to calculate the sample. The results of the research show that socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing are positive for the individual taxpayer tax rate. Keywords: Socialization; Knowledge; Service Quality; E-Filling, Taxpayer Compliance.
Skeptisme Profesional, Independensi dan Pengungkapan Kecurangan: Studi pada Hotel di Kabupaten Badung I Putu Eka Mertanaya; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p14

Abstract

Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was conducted at 3-star hotels and above in South Badung Regency with a total of 11 participating hotels. The technique used is purposive sampling technique which is included in nonprobability sampling. Data collection methods by conducting questionnaires and data analysis methods using multiple linear regression methods. The results of this study indicate that professional skepticism has no significant effect on disclosure of fraud and independence has a significant effect on disclosure of fraud. The lack of skepticism internal supervisors have due to mutual trust with coworkers. Both private and state companies, the auditors in a company still maintain its independence in conducting the audit process. Keywords: Professional Skepticism; Independence; Fraud Disclosures.

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