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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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Determinan Kesejahteraan Keuangan: Peran Mediasi Perencanaan Keuangan Farach Aliyyah Putri Suryadie; Lutfi Lutfi
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p01

Abstract

Financial well-being is a problem for society in Indonesia today as reflected in the increasing poverty rate in 2021. The study intends to explore the determinants of financial well-being which include internal locus of control, financial experience, financial planning, and demographic factors of marital status. This study aims to determine the role of financial planning in mediating the effect of financial experience on financial management and to what extent marital status moderates the mediated relationship. The research sample is 160 families living in the cities of Surabaya, Sidoarjo and Gresik. Hypothesis testing was carried out using partial least squares structural equation modeling (PLS-SEM). The results of the study prove that locus of internal control, financial experience, financial planning, and marital status significantly increase financial well-being. The research findings also prove that financial planning mediates the effect of financial experience on financial well-being. Research implies the importance of someone to carry out financial planning earlier, be more able to control themselves, and increase experience related to financial products in order to improve financial well-being. Keywords: Financial Well-Being; Financial Planning; Internal Locus of Control; Financial Experience; Marital Status
Manajemen Laba, Sales Growth, Good Corporate Governance dan Tax Avoidance Ni Putu Bella Indry Cahyani; Naniek Noviari
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.p12

Abstract

Tax avoidance practices carried out by taxpayers (companies) can cause losses to the country and can hinder national development. The research aims to obtain empirical evidence regarding the influence of earnings management, sales growth, and good corporate governance on tax avoidance. The research was conducted at basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 120 observations determined using a purposive sampling technique. The data analysis technique used is panel data regression analysis with EViews 12 software. The research results show that earnings management and audit committees have a negative effect on tax avoidance and sales growth and independent commissioners have a positive effect on tax avoidance. Institutional ownership and audit quality have no effect on tax avoidance. Keywords: Tax Avoidance; Earnings Management; Sales Growth; Good Corporate Governance
Rasio Keuangan Selama Pandemi Covid-19 dan Nilai Perusahaan I Nyoman Gede Suwantara; I Wayan Gde Wahyu Purna Anggara
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.p03

Abstract

Share prices reflect changes in company value over time. It is likely that investments are generated by companies with strong financial performance, which can be a positive indicator of the company's growth and increase its market value. This research aims to determine the effect of financial ratios during the Covid-19 pandemic on company value. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used a non-probability sampling method with purposive sampling technique and obtained 267 observations. The data collection method uses non-participant observation. The data analysis technique used is Statistical Product and Service Solution (SPSS) for Windows. The research results show that profitability, solvency, liquidity and activity have a positive and significant effect on company value. This means that profitability, solvency, liquidity and activity can increase company value and provide a positive signal to investors. Keywords: Firm Value; Profitability; Liquidity; Leverage; Activity
Penerapan Good University Governance terhadap Kepuasan Mahasiswa dengan Excellent Service sebagai Variabel Moderasi Kadek Eti Putrika; I Gusti Ayu Made Asri Dwija Putri
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.p02

Abstract

This study aims to determine the extent of the influence of the implementation of good university governance, excellent service in increasing student satisfaction at the Faculty of Economics and Business, Udayana University. Respondents were 100 people who were members of one of the student institutions within the Faculty of Economics and Business, Udayana University. The sampling method in this study used purposive sampling. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis show that there is a relationship between good university governance and student satisfaction. There is a relationship between excellent service and student satisfaction. Excellent service strengthens the influence of good university governance on student satisfaction. Keywords : Good University Governance; Excellent Service; Satisfaction.
The Role of the Board of Commissioners Gender Diversity on the Effect of Other Comprehensive Income on Audit Fees Deddy Kurniawansyah; Dian Mahendrawati
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.p02

Abstract

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities
Kesiapan Kerja Calon Akuntan di Era Pandemi Covid-19 Ni Made Ayu Nirmalasari Putri Erawan; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p15

Abstract

The purpose of this study was to analyze the factors of accounting expertise, new literacy, and motivation on the job readiness of prospective accountants in the Covid-19 pandemic era. This research was conducted at Universities spread across Bali which have A & B accredited Accounting Study Programs in 2021. The number of samples used was 93. Data was collected by distributing questionnaires. The data analysis technique in this study used multiple linear regression analysis with the Smart-PLS tool. The results of the study prove that Accounting Skills have a positive and significant effect on job readiness. New Literacy has a positive and significant effect on job readiness. Motivation has a positive and significant effect on accounting expertise on job readiness. Motivation has a negative and insignificant effect with new literacy on work readiness. Keywords: Accounting Skills; New Literacy; Motivation; Working Readiness.
The Rationality of Indigenous Accountability: Bali's Indigenous Village Accountability Practices Luh Putu Lusi Setyandarini Surya
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p17

Abstract

Accountability, at its core, is the duty to report on and justify the fulfillment of responsibilities to the party that has entrusted those responsibilities. This study seeks to explore and conceptualize the rationale behind accountability in Traditional Village within Bali Province, grounded in the Tri Hita Karana philosophy. This article uses a literature review to explore the rationale behind accountability practices within the context of the local Balinese philosophy of Tri Hita Karana. By examining these two perspectives, it seeks to conceptualize a framework for accountability that is rational for the Balinese Traditional Village community organization. Based on the Tri Hita Karana philosophy, the rationale for accountability in Traditional Villages extends beyond formal financial reporting, encompassing spiritual and religious dimensions, regulatory and economic dimensions, and environmental considerations.
Pengaruh Kecerdasan Sosial, Kecerdasan Adversitas, dan Metode Pembelajaran pada Tingkat Pemahaman Akuntansi Komang Riska Febyanti Mastama; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This research aims to obtain empirical evidence regarding the influence of social intelligence, adversity intelligence, and learning methods on the level of understanding of accounting. The sample consisted of 317 respondents from the 2020 cohort of accounting students from Udayana University, Ganesha Education University, Warmadewa University, National Education University, and Mahasaraswati University Denpasar using the proportionate stratified random sampling method. Data collection was done through questionnaires. The analysis technique used was multiple linear regression analysis. The research results indicate that social intelligence, adversity intelligence, and learning methods have a positive and significant effect on the level of understanding in accounting.
REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE I Putu Gde Chandra Artha Aryasa; I G N Agung Suaryana
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

The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.
PENGARUH OPINI AUDIT, AUDIT TENURE, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN Made Dania Kristiantini; I Ketut Sujana
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

In order to provide benefits to its users, the financial statements must fulfill the qualitative characteristics. One of the qualitative characteristics is timeliness. This study has purpose to prove the effect of audit opinion, audit tenure, independent commissioners, and managerial ownership on the timeliness of financial reports publication of banking companies listed on the Indonesia Stock Exchange. This study use purposive sampling as its sampling technique. Data analysis technique used is logistic regression with significance 5%. The test results indicate that the audit opinion, audit tenure, independent commissioners, and managerial ownership positively affects the timeliness of financial statement publication banking companies listed in Indonesia Stock Exchange period 2013-2015.

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