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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 MEKANISME CORPORATE GOVERNANCE PADA AGENCY COST Made Ayu Mentari Putri; I Made Sukartha
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

The purpose of this study was to obtain empirical evidence about the influence of internal and external mechanisms of corporate governance in the agency cost. This research was carried out on non-financial companies listed on the Stock Exchange in 2012-2014. The sampling method using a type of non-probability sampling, with a purposive sampling approach. The sample in this study consisted of 17 observation company. The data analysis technique used in this research is multiple linear regression analysis technique. Based on the results of the analysis can be drawn the conclusion that the variable non-executive directors, executive directors, independent directors, audit committee, institutional ownership and market competition has no effect on monitoring costs, while variable remuneration structure of the debt structure and positive effect on the cost of monitoring. In addition, variable non-executive directors, executive directors, audit committee, institutional ownership and market competition has no effect on bonding costs, while variable independent commissioner, debt structure and remuneration structures have positive influence on the bonding cost. The dependent variable, the variable residual losses only positive effect of debt structure.
DISIPLIN KERJA AUDITOR MEMODERASI PENGARUH INDEPENDENSI DAN AKUNTABILITAS AUDITOR PADA KUALITAS AUDIT Ida Bagus Gede Krisna Junanta; I Dewa Nyoman Badera
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 independence and accountability on the audit's quality and also to determine whether the work discipline moderates the influence on the independence and accountability of audit's quality. The study was conducted at KAP listed in the IAPI region of Bali in 2015. The sample was selected using purposive sampling technique. Data obtained by questionnaires to the auditors and the analysis technique used are multiple regressions and MRA. Result of the research showed testing instruments and classic assumptions are met. Based on the analysis, it is known that the independence and accountability effects positively the quality of an audit. Work discipline of an auditor aren't able to moderate the influence on the independence of an audit's quality, but the auditor's discipline of work are able to moderate the influence of auditors accountability on audit's quality
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN KEPEMILIKAN PUBLIK PADA AUDIT DELAY Jumratul Haryani; I Dewa Nyoman Wiratmaja
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 Pasar modal merupakan wadah bagi calon investor untuk dapat menanamkan modalnya pada perusahaan yang go public. Investor akan menanamkan modalnya jika perusahaan mampu memberikan informasi yang baik terhadap kondisi perusahaan yang dapat dipantau oleh investor melalui laporan keuangan yang telah dipublikasikan. Untuk meningkatkan kepercayaan investor pada perusahaan maka laporan keuangan tersebut harus terlebih dulu diaudit oleh akuntan publik. Pelaksanaan penugasan audit harus didasarkan pada standar pemeriksaan yang berlaku. Pemenuhan standar auditing dalam pelaksanaan audit tersebut akan membutuhkan waktu yang lama sehingga mengakibatkan audit delay yang panjang. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, komite audit, penerapan International Financial Reporting Standards dan kepemilikan publik pada audit delay. Sampel yang digunakan dalam penelitian yaitu perusahaan manufaktur yang terdaftar di BEI periode 2008-2011. Penentuan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 28 perusahaan dengan total pengamatan 4 tahun sehingga jumlah sampel sebanyak 112. Teknik analisis data dan pengujian hipotesis penelitian ini menggunakan metode regresi linear berganda dengan bantuan program SPSS 15. Hasil pengujian menunjukkan bahwa variabel komite audit dan kepemilikan publik berpengaruh pada audit delay. Sedangkan variabel ukuran perusahaan dan penerapan International Financial Reporting Standards tidak berpengaruh pada audit delay. Kata Kunci: audit delay, kepemilikan publik komite audit, penerapan international financial reporting standards, ukuran perusahaan
Pengaruh Firm Size, Financial Leverage, dan Institutional Ownership pada Praktik Income Smoothing Adhitiya Junianto; I Gede Suparta Wisadha
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

Income smoothing is one form of which profit management conducted by corporate management on earnings that is produced on a certain period. Income smoothing performed with the purpose of reducing the level of fluctuations of profit generated between a period so that the financial condition of the company would be visible stable and risky low. Income smoothing can result in the content of information in a financial statements become less accurately. The goal of this research was to test whether there is influence of firm size, financial leverage, and institutional ownership in income smoothing practice. Sector f&b companies listed on the Indonesia Stock Exchange during the period 2009 until 2011 set as population research. For sample research, selected by as much as 14 companies that are set up as a sample number of observations so that total with a three-year research period is as much as 42 observation. Logistic regression was used as the data analysis techniques in this research. Based on data analysis techniques, namely a logistic regression was done in this research, the results of the research had finally been obtained. Firm size and financial leverage gives a positive influence on the income smoothing practice, while institutional ownership gives a negative influence.
Pengungkapan Sukarela Laporan Keuangan Tahunan Dan Faktor-Faktor Yang Mempengaruhi (Studi Pada Saham-Saham LQ45 Di Bursa Efek Indonesia Periode 2010-2011) Made Ratih Baskaraningrum; Ni Ketut Lely A Merkusiwati
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

The study was conducted to determine the voluntary disclosure of annual financial statements LQ45 stocks and factors affecting. This study uses secondary data from annual financial reports LQ45 stocks. Sampling method using purposive sampling. Total population of 90 companies and the number of samples obtained by 30 companies.The analysis show that profitability, leverage, liquidity and managerial ownership does not have effect on voluntary disclosure, while the negative effect of firm size voluntary disclosure annual financial shares on the Stock Exchange LQ45 period2 010-2011. Keywords:profitability, leverage, liquidity, firm size, managerial ownership, voluntary disclosure
Analisis Penerapan Standar Akuntansi Keuangan Entitas Miro Kecil Menengah pada Usaha Mikro, Kecil dan Menengah Nyoman Arya Adi Putra; I Wayan Suartana
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p14

Abstract

Penelitian ini dilakukan dengan penelitian data deskriptif kualitatif melalui pendekatan kasus. Penelitian ini bertujuan untuk mengetahui penerapan SAK EMKM pada usaha Sami Pet Shop. Obyek penelitian ini adalah laporan keuangan UMKM Sami Pet Shop. Penelitian yang dilakukan pada UMKM Sami Pet Shop ini adalah penelitian kualitatif dengan pendekatan deskriptif komparatif, teknik pengumpulan data menggunakan wawancara dan studi dokumentasi. Hasil penelitian ini menunjukan bahwa Sami Pet Shop yang dibuat hanya membuat pencatatan mengenai pendapatan serta biaya (pengeluaran) pada usahanya. Pada pembukuan Sami Pet Shop terlihat bahwa belum terdapat pemisahan yang jelas antara akun pendapatan dan akun beban. Adapun faktor-faktor penyebab usaha Sami Pet Shop tidak menerapkan SAK EMKM pada laporan keuangannya yaitu kurangnya pengetahuan dan pemahaman pemilik Sami Pet Shop tentang standar akuntansi dalam penyusunan laporan keuangan
ANALISIS PERBEDAAN BID-ASK SPREAD DAN ABNORMAL RETURN SAHAM SEBAGAI DAMPAK DARI PENGUMUMAN STOCK SPLITham Sebagai Dampak dari Pengumuman Stock Split I Gusti Ayu Janiantari; I Dewa Nyoman Badera
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

ABSTRACT This study examines the impact of the stock split announcement to the bid-ask spread and abnormal stock difference on the company listed in Indonesia Stock Exchange (IDX) 2008 through 2012. The study sample includes 28 companies using purposive sampling method. Data analysis technique used was Paired Samplet-Test for normally distributed data and Wilcoxon Signed Rank Test for unnormally distributed data. The analysis showed that there was significant difference between bid-ask spread before and after the stock split announcement. The same isindicated by the variable abnormal return.
Pendeteksian Financial Statement Fraud Menggunakan Fraud Hexagon Theory Pada Perusahaan Telekomunikasi Ni Luh Ayu Linda Diana Sari; Dodik Ariyanto; Aulia Ayu Paramadina
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p03

Abstract

This research aims to detect financial statement fraud using fraud hexagon theory. Testing was carried out at telecommunications companies listed on the Indonesia Stock Exchange during 2019-2021 during the Covid-19 pandemic. Sample selection was carried out using a purposive sampling technique. Data analysis uses panel data regression. Based on the results of the analysis, it shows that the variables financial target, change in auditor, frequent number of CEO's picture, and state-owned enterprises have a positive effect on financial statement fraud. Meanwhile, the variables financial stability, nature of industry, ineffective monitoring, and change of auditor have no effect on financial statement fraud. The implications of this research are for parties who need information regarding the opportunities for financial statement fraud to arise in telecommunications companies during the Covid-19 pandemic by considering the influencing factors. Keywords: Fraud Hexagon Theory; Financial Statement Fraud; Telecommunication Companies.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR PADA KUALITAS AUDIT DIMODERASI OLEH TEKANAN KLIEN Dewa Ayu Candra Dewi; I Ketut Budiartha
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

This study aims to determine the effect of the competence and independence of the auditors on audit quality by clients as a moderating variable pressure. This study took place throughout the public accounting firms in Bali. Where sampling technique using purposive sampling with criteria auditors who have worked for 1 year. The data used in this study are the primary data questionnaire. The results of this study indicate that competence has no significant effect on audit quality. Then the hypothesis that the two variables auditor competence and client pressure to weaken the relationship auditor competence and client pressure on audit quality variable indicates the second hypothesis is accepted. The third hypothesis of independence affect the independence of the higher audit quality possessed by an auditor, the audit quality produced is also getting better. And the results of the hypothesis that four variables auditor independence and client pressure has no significant effect on audit quality that hypothesis 4 is rejected.
The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role Daniel Erinaldi. R.Win; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p20

Abstract

The rapid economic growth in Indonesia has markedly influenced corporate performance. This study aims to provide empirical evidence concerning the effects of liquidity, leverage, activity, profitability, and dividend policy on firm value. A purposive sampling technique was utilized for this research. Data were gathered through non-participant observational methods. Utilizing SPSS software, the researchers conducted a moderation regression analysis on the acquired data. The findings indicate that liquidity, leverage, and profitability do not significantly affect firm value. However, activity was shown to impact firm value, whereas dividend policy does not alter the relationship between liquidity, leverage, and activity on firm value. Interestingly, dividend policy does enhance the effect of profitability on firm value. Keywords: Firm Value; Financial Performance; Dividend Policy

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