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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
 329   330   331   332   333 
Determinan Tingkat Kepuasan Mahasiswa Vokasi Mengikuti Kuliah Daring di Masa Pandemi Covid-19 Supardi Supardi; Sidiq Ashari
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p12

Abstract

This article investigates the relationships between social presence, cognitive absorption, and satisfaction of vocational college students in online learning. A hypothesized structural equation model was developed to study these critical variables that may influence interaction in online learning environments. Data was obtained through questionnaires from 448 students of vocational college at Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the social presence and cognitive absorption of vocational college students is impact satisfaction directly. Keywords: Social Presence; Cognitive Absorption; Student Satisfaction.
Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM Hermi Sularsih; Sukarno Himawan Wibisono
E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p12

Abstract

The purpose of this research is to explain how financial literacy, information system technology, and internal control on the quality of financial reports in the era of the industrial revolution. The study used a descriptive quantitative method of 437 MSME in Pasuruan Regency and multiple regression analysis with primary data and purposive sampling as the method of selecting samples. The results of this research indicate that financial literacy (X1), information system technology (X2), have an effect on the quality of MSME financial reports in the revolutionary era 4.0, while internal control (X3) has an effect but is not significant on the quality of MSME financial reports in the revolutionary era 4.0. Keywords: Financial Literacy; Information Systems Technology; Internal Controls; Quality.
Analisis Financial Distress Untuk Memprediksi Potensi Kebangkrutan PT. X Yang Terdaftar Di BEI Hendry Saladin; Oktariansyah Oktariansyah; Novita Sari
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p18

Abstract

Financial distress can occur in every company. If financial distress is not immediately addressed, it can lead to bankruptcy. This study aims to determine the potential for bankruptcy at PT. X is listed on the Indonesia Stock Exchange (IDX) using the Springate model, the Zmijewski model and the Grover model. The method used is a qualitative method. The research sample is a statement of financial position and profit and loss of PT. X the first quarter of 2021 - the first quarter of 2022. The results of the research from the three models used are only the Springate model which predicts the company in a potentially bankrupt condition, while the Zmijewski model and the Grover model predict the company in a non-bankrupt potential condition. Keywords: Financial Distress; Springate Model; Zmijewski Model; Grover Model
PENGARUH KONDISI KEUANGAN PERUSAHAAN, PEMERIKSAAN PAJAK DAN SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL Putu Tia Dewi Prayatni; I Ketut Jati
E-Jurnal Akuntansi Vol 17 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

Hotel tax is one source of local revenue increasing acceptance. Compliance taxpayers to comply with tax obligations in force plays an important role in the acceptance of tax revenue. This study aims to determine the effect of the company's financial condition, tax audits, and taxpayer attitudes toward tax compliance hotels in Denpasar Revenue Service. The sampling method in this research is done by using accidental sampling technique. Respondents in this study amounted to 100 taxpayer acquired hotel based on the formula Slovin. Data were analyzed using multiple linear regression analysis using SPSS 15:00 for windows. Based on the results of the analysis can be concluded that the company's financial condition variables, examination of tax and taxpayer attitudes positive impact on tax compliance in Denpasar Revenue Service.
PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN PADA MANAJEMEN LABA A. A. Istri Sri Mahadewi; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 18 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

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Abstract

The purpose of this study was to determine the effect of managerial ownership, institutional ownership and the proportion of commissioners on earnings management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 33 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show that partial managerial ownership, institutional ownership and the proportion commissioners significant negative effect on earnings management.
FAKTOR-FAKTOR UNDERPRICING INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Gusti Ayu Sri Kartika; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 19 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

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Abstract

Underpricing is phenomena in huge a part of stock price IPO in Indonesia Stock Exchange (IDX).  Underpricing avoid by companies because doesn’t earn maximum fund, in the other hand investors expect underpricing to earn initial return. Underpricing phenomena important researched because involve many factors. Aims of research determine effect of underwriter reputation, public accountant office reputation, size of company, financial leverage, last owner’s stock percentage and aims of using IPO’s fund to underpricing . Research in companies IPO at IDX period 2010-2014. Amount of sampel are 69 companies, used purposive sampling method. Data from prospectus and financial report.  Analysis technique used for research is multiple linear regression analysis. Based on research, found size of companies and financial leverage effect negative to underpricing, meanwhile the underwriter reputation, public accountant office reputation, last owner’s stock percentage and aims of using IPO’s fund to underpricing doesn’t effect to underpricing.
Pengaruh Prinsip-Prinsip Good Corporate Governance, Motivasi, dan Budaya Organisasi Terhadap Kinerja Karyawan Ni Kadek Desy Yasinta Putri; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i02.p29

Abstract

Kinerja adalah gambaran mengenai tingkat pencapaian pelaksanaan suatu kegiatan atau kebijakan dalam mewujudkan sasaran, tujuan, visi dan misi organisasi yang tertuang dalam strategic planning suatu organisasi. Di dunia perbankan yang semakin kompetitif, pengukuran kinerja saat ini tidak hanya dilakukan dari segi finansial saja, tetapi kondisi non finansial juga dapat menunjukkan kinerja dari perusahaan. Keberhasilan suatu organisasi sangat dipengaruhi oleh kinerja yang dimiliki karyawannya. Kabupaten Badung dengan jumlah BPR terbanyak di Provinsi Bali turut menuntut BPR untuk meningkatkan kinerjanya, baik kinerja organisasi maupun kinerja karyawan agar tetap dapat mempertahankan kelangsungan hidup organisasinya di tengah persaingan antar BPR maupun dengan Bank Umum. Banyak faktor yang dapat mempengaruhi kinerja karyawan, beberapa di antaranya adalah good corporate governance, motivasi dan budaya organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip good corporate governance, motivasi dan budaya organisasi terhadap kinerja karyawan. Penelitian ini dilakukan pada 52 BPR yang tersebar di Kabupaten Badung. Sampel yang digunakan dalam penelitian ini berjumlah 132 responden dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa prinsip-prinsip good corporate governance yaitu akuntabilitas dan independensi berpengaruh positif terhadap kinerja karyawan, sedangkan ketiga prinsip lainnya yaitu transparansi, responsibilitas dan kewajaran tidak berpengaruh terhadap kinerja karyawan. Variabel motivasi dan budaya organisasi berpengaruh positif terhadap kinerja karyawan.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INFORMASI LABA AKUNTANSI PADA RETURN SAHAM Ida Bagus Gede Waisaka Putra; I Made Karya Utama
E-Jurnal Akuntansi Vol 13 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

Corporate social responsibility disclosure and accounting profit is important to know information for investors to predict stock returns to be earned. This research was conducted throughout the 2011-2013 year mining company listed on the Indonesia Stock Exchange, samples were selected using purposive sampling method. The data used in this research is secondary data obtained through an intermediary medium that is from the official website of the Stock Exchange. The analysis technique used is multiple linear regression. The results showed that each of the variables of corporate social responsibility on stock returns and a significant positive effect of accounting earnings information has no effect on stock returns. Therefore, companies must be able to consistently and substantially increase social responsibility form done so investors interested in investing.
Risiko Litigasi sebagai Variabel Pemoderasi Pengaruh Kualitas Laporan Keuangan pada Efisiensi Investasi I Gusti Putu Suma Ardana; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 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.v22.i02.p21

Abstract

Investment are deemed to be efficient if the resources owned are used appropriately, and there’s no waste of resources. This research aims to earn an empirical evidence of the litigation risk as moderating variable in the effect of the quality of financial statements on investment efficiency. The population on this research was conducted on mining companies listed in the Indonesian Stock Exchange in the period 2013- 2015. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 96 financial statements data of mining companies listed in the Indonesian Stock Exchange in period 2013-2015. The analysis technique used was ordinary linear regression and Moderated Regression Analysis (MRA). From the result, it can be concluded that quality of financial statements has positive effect on investment efficiency and litigation risk weaken the effect of the quality of financial statements on investment efficiency. Keywords: Investment efficiency, statement’s quality, litigation.

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