cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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
 36   37   38   39   40 
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Profitabilitas Dengan Modal Intelektual sebagai Pemoderasi Ni Luh Meili Andreani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 28 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.v28.i02.p24

Abstract

This study aims to analyze the effect of leverage and firm size on profitability with intellectual capital as a moderator. This research was conducted on textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using saturated sampling techniques, so the entire population was sampled as many as 11 companies. There were 33 samples from three years of research observations. The results show that leverage has a negative effect on profitability. This shows that the use of debt will risk the occurrence of financial difficulties. Intellectual capital weakens the influence of leverage on profitability. This shows that the company must pay attention to resource management, namely increasing competence, ability, skills (knowledge) and knowledge of employees will contribute to debt management so as to increase the profitability of the company. Keywords: Intellectual capital, leverage, company size, profitability.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah Cok Istri Nilam Kencana Ningrat; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 29 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.v29.i02.p15

Abstract

This study aims to determine the effect of Regional Original Income and Capital Expenditures on Local Government Financial Performance. This research was conducted in 38 Regional Organizations (OPD) found in Gianyar Regency. This study uses secondary data, namely the report on the realization of the APBD in 2015-2017. Sampling uses a saturated sample technique. OPD selected as a sample of 36 OPDs. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of data analysis shows that the Regional Original Income variable has a positive and significant effect on the financial performance of local governments, while the capital expenditure variable has a negative and significant effect on the financial performance of local governments. Keywords : Regional Original Income; Capital Expenditure; Financial Performance.
Analisis Potensi Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Badung Desak Made Wulandewi; Ni Luh Supadmi
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.p08

Abstract

The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of determining the probability sampling method, namely simple random sampling. Data collection is done by non-participant observation and questionnaires. The analysis technique used is quantitative descriptive. Based on the results of the study, it is known that the potential for restaurant tax in Kuta District is in a very stable (optimistic) condition of 77,787,570,060 rupiahs. In a stable (moderate) economic condition the target was set at 29,429,630,673 rupiahs and in an economic condition that was less stable (pessimistic) at 25,929,190,020 rupiahs. The contribution of restaurant taxes in Kuta district from the number of samples that researchers used in this study amounted to 0.55 percent of the revenue of Badung Regency PAD. Keywords: Potential; Contribution; Local Original Revenue.
PENGUJIAN TRADE OFF THEORY PADA STRUKTUR MODAL PERUSAHAAN DALAM INDEKS SAHAM KOMPAS100 AA Sg Mira Dewi Setiawati; I Wayan Putra
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

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

Abstract

The research purpose to determine the effect of fixed tangible assets, profitability, firm size and growth of the company on the capital structure of companies included in the stock index KOMPAS100 listed on the Indonesian Stock Exchange 2011-2013. Purposive sampling method is used as a method of selecting a sample in order to obtain as much as 197 observations. Multiple linear regression analysis was used to analyze secondary data in this research. The results show the independent variable of fixed tangible assets, profitability, firm size, and firm growth effects the capital structure. Partially fixed tangible assets, firm size and firm growth positively significant affect the capital structure of listed companies in the stock index KOMPAS100. Variables profitability negatively significant effect the company's capital structure in the index KOMPAS100.
Pengaruh Kemampuan Personal, Pelatihan Kerja, dan Keterlibatan Pemakai terhadap Kinerja Sistem Informasi Akuntansi I Gede Made Aditya Pradnyana; Ida Bagus Dharmadiaksa
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.p23

Abstract

The performance of the Accounting Information System is a benchmarks for the success of a company. With the existence of an accounting information system, it is expected that an employee is able to provide and fulfill information needs in a timely, accurate and trustworthy manner. This research was conducted in order to know the influence of personal ability, job training, and the involvement of users in the accounting information system performance. This research was conducted at PT Bank Rakyat Indonesia Denpasar branch of Gajah Mada. This study used 77 respondents with purposive sampling method. Data analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that personal ability is useful in improving the performance of accounting information systems. Job training is useful in improving the performance of accounting information systems. User involvement is useful in improving the performance of accounting information systems. Keywords: performance of accounting information systems, personal capabilities, job training, and user involvement
PENGARUH LEVERAGE, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE I Made Surya Dharma; Putu Agus Ardiana
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

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

Abstract

This study aimed to examine the effect of leverage, the intensity of fixed assets, the size of the company, and the political connections against tax avoidance. Measurement of tax avoidance in this study using the effective tax rate (ETR). This study was performed on companies listed in the Indonesia Stock Exchange (BEI) 2012-2014. The number of observations of 144 sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the intensity of a fixed asset leverage and negative effect on tax avoidance. This shows that the higher leverage and intensity of fixed assets will lead to reduced levels of tax avoidance. Company size has positive influence on tax avoidance. This means that the higher the size of the company, the tax avoidance measures will be high. While political connections did not affect the tax avoidance measures.
PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL I Nyoman Wirya Sentanu; Putu Ery Setiawan
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

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

Abstract

Local taxes are taxes that implementation is carried out by local governments. Local tax revenue is used to finance regional development. Local tax revenue Badung one of which is sourced from the hotel tax. This study aims to determine whether the quality of service, moral obligation and tax penalties affect taxpayer compliance hotels in Badung Regional Revenue Office. This research was conducted at the Department of Revenue Badung. The number of samples studied were 94 taxpayers hotels. The sampling method using a technique that is based on coincidence and accidental data collection is done through questionnaires. The analysis technique used is multiple linear regression analysis. This study obtain the results of service quality has positive influence on tax compliance hotel, a moral obligation positive effect on tax compliance hotels, and tax penalties negatively affect tax compliance hotel.
PENGARUH PENERAPAN SISTEM PENGENDALIAN MUTU PADA KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BALI Gusti Ayu Novi Anggraeni; I Dewa Nyoman Badera
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

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

Abstract

ABSTRAK Sistem pengendalian mutu merupakan suatu standar yang harus dimiliki oleh sebuah Kantor Akuntan Publik (KAP) yang dapat dijadikan pedoman pengelolaan KAP. Saat ini integritas dan objektivitas akuntan publik sudah mulai diragukan. Diragukannya integritas dan objektivitas akuntan publik ini tidak terlepas dari sistem pengendalian mutu yang diterapkan oleh KAP bersangkutan terkait dengan independensi, penugasan personel, konsultasi, supervisi, pemekerjaan, pengembangan profesional, promosi, penerimaan dan keberlanjutan klien, serta inspeksi. Penelitian ini menguji pengaruh penerapan sistem pengendalian mutu pada kinerja auditor di KAP wilayah provinsi Bali. Sampel yang digunakan sebanyak 60 orang dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel independensi, penugasan personel, supervisi, dan inspeksi berpengaruh positif pada kinerja auditor di KAP wilayah Provinsi Bali. Kata Kunci: Sistem Pengendalian Mutu, Kinerja, Auditor
PENGARUH RASIO KECUKUPAN MODAL DAN RASIO PENYALURAN KREDIT TERHADAP PROFITABILITAS DENGAN MODERASI RASIO KREDIT BERMASALAH Ni Luh Sri Septiarini; I Wayan Ramantha
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

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

Abstract

ABSTRAK Terdapat beberapa rasio yang mempengaruhi profitabilitas suatu Bank Perkreditan Rakyat yaitu rasio kecukupan modal, rasio penyaluran kredit, dan juga kredit bermasalah. Kredit bermasalah ini bisa memperlemah pengaruh rasio kecukupan modal dan rasio penyaluran kredit terhadap profitabilitas. Tujuan penelitian ini adalah menganalisis pengaruh rasio kecukupan modal dan rasio penyaluran kredit terhadap profitabilitas dengan moderasi kredit bermasalah. Penelitian ini dilakukan pada BPR di Kabupaten Badung periode 2010-2012, menggunakanpurposive sampling dengan beberapa kriteria. Teknik analisis datanya adalah Moderated Regression Analysis.Hasil penelitian menunjukkan bahwa secara parsial :1)Rasio kecukupan modal berpengaruh positif terhadap profitabilitas; 2)Rasio penyaluran kredit berpengaruh positif terhadap profitabilitas; 3)Rasio kredit bermasalah berpengaruh negatif terhadap profitabilitas; 4)Rasio kredit bermasalah berpengaruh positif terhadap hubungan antara rasio kecukupan modalterhadap profitabilitas; 5) Rasio kredit bermasalah berpengaruh positif terhadap hubungan antara rasio penyaluran kredit terhadap profitabilitas. Kata Kunci:Profitabilitas, Rasio Kecukupan Modal, Rasio Penyaluran Kredit, Rasio Kredit Bermasalah
Implikasi Audit Operasional pada Prinsip Transparansi dan Akuntabilitas andri ani
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

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

Abstract

ABSTRAK Krisis kepercayaan dari masyarakat terhadap kinerja perusahaan merupakan bentuk tidak adanya transparansi dan akuntabilitas. Kinerja organisasi dapat dikatakan baik, apabila telah menerapkan value for money, yang terdiri dari tiga elemen yaitu ekonomis, efisiensi, dan efektivitas. Oleh karena itu, dalam sebuah organisasi sangatlah penting dilakukan audit operasional yang selain dapat mendukung aktivitas organisasi berdasarkan value for money, juga dapat menciptakan transparansi dan akuntabilitas. Hasil kajian mengenai transparansi menyatakan bahwa audit kinerja diperlukan dalam sebuah organisasi untuk mewujudkan value for money. Organisasi sangat mendesak perwujudan transparansi yang kini menjadi tantangan baru bagi manajer. Sedangkan hasil kajian mengenai akuntabilitas menyatakan bahwa penerapan audit kinerja akan berdampak pada peningkatan akuntabilitas yang juga akan meningkatkan transparansi dan kepercayaan masyarakat. Kata kunci: Audit Operasional, Transparansi, Akuntabilitas   ABSTRACT The crisis of confidence in the company's performance is a form of a lack of transparency and accountability. Organizational performance can be good, if it has been applied value for money, which consists of three elements, that is economic, efficiency, and effectiveness. Therefore, in an organization is essential operational audits in addition to supporting the activities of the organization based on value for money, it can also create transparency and accountability. The results of the performance audit stated that transparency is needed in an organization to achieve value for money. Organization is urging the embodiment of transparency has become a new challenge for managers. While the results of research on the accountability of states that implementation of performance audits to result in increased accountability will also increase transparency and public trust. Keywords: audit operational, transparency, accountability

Page 38 of 333 | Total Record : 3329

 36   37   38   39   40 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue