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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
 35   36   37   38   39 
Determinan Ketepatanwaktu Pelaporan Keuangan Pada Organisasi Perangkat Daerah Dengan Sistem Pengendalian Intern Sebagai Pemoderasi Baiq Muslihan Hidni; Budi Santoso; Endar Pituringsih
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p17

Abstract

This study aims to analyze the effect of organizational commitment, leadership style and SAKD on the timeliness of financial reporting with the internal control system as a moderating variable. The research population is the accounting staff at 38 OPDs of West Nusa Tenggara Province. The results show that organizational commitment has a positive and significant effect on the timeliness of financial reporting. Leadership style and SAKD have a positive and insignificant effect on the timeliness of financial reporting. While the internal control system is not able to strengthen the influence of organizational commitment, leadership style, and SAKD on the timeliness of financial reporting. Keywords : Timeliness of Financial Reporting; Organizational Commitment; Leadership Style; SAKD; Internal Control System.
Impact of Income Tax, Tax Haven Utilization, and Foreign Ownership on Transfer Pricing Practices Ni Putu Mila Purwitasari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p02

Abstract

Transfer pricing is a significant concern in accounting and taxation because it is viewed as a strategic tool that can enable companies to gain a competitive advantage. This study aims to provide empirical evidence on the impact of income tax, tax haven utilization, and foreign ownership on transfer pricing practices. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling technique was employed to select the sample, resulting in the collection of 96 observational data points. The data were analyzed using multiple linear regression. The findings indicate that income tax exerts a positive influence on transfer pricing, whereas tax haven utilization and foreign ownership do not have a significant impact on transfer pricing practices. Keywords: Transfer Pricing; Income Tax; Tax Haven Utilization; Foreign Ownership
The Performance of Renewable Energy Companies Before and After Initial Public Offering Prasetyo Ramadhan
E-Jurnal Akuntansi Vol 32 No 3 (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.i03.p09

Abstract

The aim of this research is to analyze the differences in the performance of renewable energy companies before and after the Initial Public Offering (IPO). This research uses Paired Sample T-test as a data analysis method. The population in this study is a renewable energy company that conducts an IPO on the Indonesia Stock Exchange with a total of 3 companies. The sampling technique in this study uses purposive sampling and gets 2 samples. The results of this research indicate that there is no significant difference in the performance of renewable energy companies before and after the IPO. This could be due to the high initial investment costs in the renewable energy industry, the Government's low attention and utilization of renewable energy and the quality of management. Keywords: Renewable Energy Companies; Performance; Initial Public Offering.
Determinants of Secondary Adjustment Tax Disputes in Transfer Pricing: An Empirical Study in the Indonesian Context Hubaya Arif Auliya; Arifin Rosid
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p06

Abstract

Tax disputes involving secondary adjustments in transfer pricing at the Indonesian Tax Court have risen, despite a decline in cases filed by the Directorate General of Taxes between 2021 and 2023. This study examines the underlying causes of these disputes through Root Cause Analysis (RCA) and Fishbone Diagrams. The analysis draws on 358 court rulings, a comprehensive literature review, and semi-structured interviews with eight key stakeholders, including judges, tax auditors, tax objection officers, and tax consultants. The findings highlight several critical factors contributing to these disputes. These include the lack of a clear definition for disguised dividends—an issue arising from the application of secondary adjustments under Indonesian regulations—varying interpretations of Ministry of Finance Regulation No. 22/2020, limited technical competence among tax auditors, and aggressive tax audit targets. These factors create legal uncertainty and increase the likelihood of disputes. To address these challenges, the study recommends clarifying relevant regulations, strengthening tax auditor training programs, and shifting the focus of tax audits from quantity to quality. Implementing these measures is expected to enhance legal certainty, reduce the frequency of disputes, and contribute to a more robust and effective tax administration system in Indonesia. Keywords: Secondary Adjustment; Transfer Pricing; Tax Disputes; Indonesian Tax Court; Root Cause Analysis
KINERJA KEUANGAN DAN EFISIENSI PROSES INTERNAL SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KAB. KLUNGKUNG Nyoman Trio Susandi; I Ketut Budiartha; Herkulanus Bambang Suprasto
E-Jurnal Akuntansi Vol 18 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted at the Rumah Sakit Umum Daerah (RSUD) Kabupaten Klungkung as one of the Satuan Kerja Perangkat Daerah (SKPD) that have implemented Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). This study examined the differences in performance of  RSUD Kabupaten Klungkung before and after becoming PPK-BLUDs. This study uses secondary data such as financial performance and performance efficiency of internal processes, proxied by the performance of revenues, expenses, curent ratio, cash ratio, quick ratio, Bed Occupancy Ratio (BOR), Average Length of Stay (ALOS), Turn Over Interval ( TOI) and Bed Turn Over (BTO). Statistical testing using non-parametric statistical test of Kolmogorov-Smirnov, if the data is normally distributed then followed by paired sample t-test on each variable. The Results of testing the entire proxy using the Test paired sample t-test showed there was no difference of financial performance and the efficiency of internal processes before and after the implementation of the CO-BLUDs. This was caused by RSUD Kabupaten Klungkung management that has not been optimally implement the regulations set out in the Permendagri No. 61st on 2007. 
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Ketepatan Waktu Pelaporan Keuangan dengan Opini Audit sebagai Variabel Pemoderasi Komang Wahyu Surya saputra; I Wayan Ramantha
E-Jurnal Akuntansi Vol 20 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.v20.i02.p26

Abstract

One important aspect of the financial statements is timeliness. Financial reports presented on a timely basis can reduce the occurrence of information asymmetry, then will reduce the impact of the conflict of interest between agents and principals. This is because the financial statements are information that becomes the principal consideration in decision making. Based on the theory and the results of previous research, several factors that can affect the timeliness of financial statement submission is profitability and firm size. However, both of these factors may not affect the timeliness of the delivery of financial statements due to contingency factors, so a moderator is needed to reconcile the conflicting results, ie, an audit opinion. Therefore, this study aims to determine the effect of profitability and firm size on the timeliness of financial reporting with audit opinion as a moderator variable. This research was conducted on manufacturing companies in 2012-2015 in the Indonesia Stock Exchange. Samples taken as many as 88 manufacturing companies, determined by purposive sampling method. Data was collected using non-participant observation. Analysis technique used is the Logistic Regression Analysis by using Moderated Regression Analysis. Based on the analysis concluded that profitability has no effect on the timeliness of financial reporting, firm size have a positive effect on the timeliness of financial reporting, audit opinion is able to moderate the influence of profitability on the timeliness of financial reporting, and audit opinion is not able to moderate the influence of firm size on the timeliness of financial reporting.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Pemilik Pada Kinerja Usaha Mikro Kecil Menengah di Kota Denpasar Rio Surya Wijaya; I Made Sukartha
E-Jurnal Akuntansi Vol 25 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.v25.i02.p21

Abstract

National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). MSME performance needs to be examined because the contribution of the MSME sector to the Gross Domestic Product (GDP) has increased from 57.84% to 60.34% in the last 5 years. This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence of the owner on the performance of Micro, Small and Medium Enterprises. Research subjects are the performance of UMKM in Denpasar City. The sample determination technique used in this study is Probably sampling used using a simple random technique. There are 100 MSMEs as samples with a questionnaire statement totaling 71 statements. Based on the results of the analysis of research obtained intellectual intelligence has a positive influence on the performance of MSMEs, Emotional Intelligence has a positive influence on the performance of SMEs, and Spiritual Intelligence has a positive influence on the performance of SMEs. Keywords: Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence.
Pengaruh Komitmen Organisasi dan Motivasi Kerja Terhadap Kinerja Auditor Dengan Tindakan Supervisi Sebagai Variabel Moderasi Ida Ayu Mirah Kusuma Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 26 No 2 (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.v26.i02.p14

Abstract

In carrying out its duties as a public accountant, auditors are required to work in accordance with audit standard guidelines and accountants' code of ethics. Audit performance is influenced by several factors, including organizational commitment, work motivation and supervision measures. This study aims to determine the effect of organizational commitment and work motivation on the performance of auditors with supervision as a moderating variable. The location of this research was conducted at the Public Accountant Office in the Province of Bali. The data of this study uses primary data processed through questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that organizational commitment and work motivation have a positive and significant effect on auditor performance. The results of the study also show that supervision measures strengthen the relationship between organizational commitment and work motivation towards auditor performance at the Bali Provincial Public Accountant Office. Keywords: organizational commitment, work motivation, supervision actions and auditor performance
REAKSI PASAR PADA REGULASI LOAN TO VALUE Hendra Setiawan; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 10 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is used to determine the market reaction to the announcement of the regulation of the loan to value on the property sector companies in Indonesia Stock Exchange. The samples in this study used nonprobability sampling method with a saturation sampling technique ie 45 real estate companies. Data was collected through non-participant observation method. The data analysis technique used is the analysis of one sample t-test test and paired samples t-test was used where the observation period is for 7 days using the SPSS 21 software. Results of this research is that there is a significant market reaction to the announcement of the day to t-1, t-0, and t + 2 announcement regulatory loan to value. For paired samples t-test showed that there is no difference market reaction before and after the announcement regulatory loan to value.
Pengaruh Profesionalisme, Independensi dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali Ni Putu Haris Candra Devi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p24

Abstract

The purpose of this study is to obtain empirical evidence of the influence of professionalism, independence and auditor training on auditor performance. The location of this research is at the Public Accountant Office (KAP) in Bali Province in 2018 and has been registered with the Indonesian Institute of Certified Public Accountants (IAPI). The method of determining the sample used in this study is the saturated sample method. The method of data collection in this study is the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that professionalism, independence and auditor training have a positive effect on auditor performance. This research is expected to provide more in-depth information and understanding, and it is hoped that the auditor can uphold the professionalism and independence when conducting audits, so that the auditor's performance will be good. Keywords: Professionalism, independence, auditor training, auditor performance

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