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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 Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit Ni Putu Ayu Nikita Sari Wulan; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p06

Abstract

Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regression analisys technique. The result of the research showed that the professional skepticism and due professional care significantly give positive effects to the quality audit, meanwhile time budget pressure significantly give negative effects to the quality audit. Keywords: Professional Skepticism; Due Professional Care; Time Budget Pressure; Quality Audit.
Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan Ni Luh Gede Dandy Adi Pratiwi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p15

Abstract

This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication. Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.
January Effect di Indonesia Periode 2017 – 2019 Gusti Ayu Ratrini; I Wayan Suartana
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.p18

Abstract

The January Effect is one of the seasonal anomalies, which reveals that stock returns in January tend to be higher than in months other than January. This study aimed to examine and analyze the existence of the January effect using abnormal return and trading volume activity (TVA) variables. The presence of the January Effect was researched on companies listed on the Indonesia Stock Exchange (IDX) and continues to be included in the Investor33 Index during 2017-2019. The samples studied were 25 companies. It was selected using purposive sampling method. The results of the normality test showed that the data was not normally distributed. Thus, only the non-parametric test, namely the Wilcoxon Signed Rank Test, can be used as a data analysis technique. Based on the analysis conducted, it was found that there was a significant difference in abnormal returns and no significant difference in TVA in January and other than January. Therefore, it can be concluded that statistically, the January Effect occurred in Indonesia during the test period indicated by abnormal returns. Keywords: January Effect; Abnormal Return; TVA.
Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan Ni Kadek Ayu Asri Anggreni; Herkulanus Bambang Suprasto; Dodik Ariyanto; I Gusti Ngurah Agung Suaryana
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.p15

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.
Tiga Sisi Kepribadian Gelap, Segitiga Kecurangan Dan Niat Korupsi (Studi Empiris Pada Pemerintah Kota X) Ilmi Farikhoh; Abdul Rohman
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p09

Abstract

This study aims to analyze the of personality narcissism, machiavellianism, psychopathy, financial & non-financial pressure, perception of opportunity, and rationalization on corrupt intentions. The population is the Head of Regional Government Organizations (OPD) in Pemkot X with the sampling technique used is census, so the total sample are 50 respondents. In addition, this study also chose variance-based SEM (PLS-SEM) as a data analysis technique. Empirical facts show that machiavellianism, financial and non-financial pressure, and rationalization have a positive influence on the corrupt intentions, while narcissism, psychopathic, and perceived opportunity do not have a positive influence on the corrupt intentions. The results of this study have implications in the development of corruption detection that based on empirical studies individuals make decisions to be involved in fraud scandals, especially corruption is influenced by several factors. Keywords: Personality; Triangle; Fraud; Intention; Corruption
PENGARUH KESADARAN, KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERATURAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL Ida Bagus Adinata Kusuma; Ni Luh Supadmi
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

This research aims to determine the influence of the taxpayer awareness, quality of service, tax penalties and understanding of tax laws on taxpayer compliance. This research was conducted in Klungkung regency. The population in this study are all taxpayers effective hotel in the Department of Finance and Asset Management Revenue Klungkung regency. The number of samples in this study were 60 respondents, the sampling method used was accidental sampling. Collecting data using questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that awareness of taxpayers, quality of service, tax penalties and understanding the tax laws and significant positive impact on taxpayer compliance in Klungkung regency.
PENGARUH ASIMETRI INFORMASI, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA Ni Made Apsari Dwijayanti; I Ketut Suryanawa
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

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

Abstract

Earnings information is an important factor in measuring the performance of management and assist owners and other parties interested in the company to do an assessment on earning power in the future. The purpose of this study was to determine the effect of information asymmetry, managerial ownership and institutional ownership to earning management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 35 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 positive effect of information asymmetry on earnings management, managerial ownership and institutional ownership has a negative effect on earnings management.
KUALITAS KREDIT SEBAGAI PEMODERASI PENGARUH TINGKAT PENYALURAN KREDIT DAN DANA PIHAK KETIGA PADA PROFITABILITAS Anak Agung Ayu Trisna Dewi; I Ketut Budiartha
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

Profitability is the ability of the company makes a profit by utilizing all its assets and capital. This study aims to determine the effect of loan portfolio and third party fund in profitability and credit quality as a moderating. This study was conducted in 35 LPD Denpasar with the observation period 2013-2015. Using purposive sampling method, samples are obtained as much as 34 observations as much as 102 samples. The analysis technique used in this research is multiple linear regression and moderated regression analysis. The results showed the level of lending and third party funding positive effect on profitability, and credit quality weakens the influence of the loan portfolio on profitability. The higher the level of lending and placement in the form of credits, the higher profitability generated. The higher the level of problem loans LPD will reduce the rate of lending and reduced profitability.
Pengaruh Umur dan Ukuran Perusahaan Pada Pengungkapan Modal Intelektual dan Dampaknya Terhadap Nilai Perusahaan Ida Ayu Melina Suniari; I G.N. Agung Suaryana
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.p25

Abstract

Modal intelektual dengan segala pengetahuan dan teknologi yang dikuasai suatu perusahaan akan membuat perusahaan tersebut mampu mengantisipasi dan menghadapi segala bentuk ketidakpastian yang dapat mengancam eksistensinya. Kondisi tersebut dapat bemanfaat untuk meningkatkan nilai perusahaan. Pengungkapan modal intelektual atau Intellectual Capital Disclosure (ICD) oleh perusahaan diharapkan dapat mengurangi tingkat asimetri informasi antara perusahaan dengan para pengguna laporan keuangan serta dapat mengurangi biaya modal dan mampu menaikkan reputasi perusahaan. Pengungkapan modal intelektual adalah suatu hal bernilai yang diungkapkan pada laporan tahunan suatu perusahaan yang dimaksudkan untuk memenuhi kebutuhan informasi bagi para pengguna laporan tahunan dan dapat memenuhi kebutuhan mereka. Pengungkapan modal intelektual berkaitan dengan umur dan ukuran perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh umur dan ukuran perusahaan pada pengungkapan modal intelektual dan dampaknya terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Jumlah sampel yang diambil sebanyak 53 perusahaan, dengan metode penentuan sampel purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipan. Teknik analisis data menggunakan dua teknik regresi yaitu teknik analisis regresi linear berganda dan analisis regresi linear sederhana. Berdasarkan hasil analisis ditemukan bahwa umur dan ukuran perusahaan berpengaruh positif pada pengungkapan modal intelektual. Pengungkapan modal intelektual berpengaruh positif pada nilai perusahaan.
PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN PADA RETURN AWAL PERUSAHAAN YANG MELAKUKAN IPO Made Indira Dwijayanti; Made Gede Wirakusuma
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

IPO is an activity of a company before enter the secondary market. The stocks will be traded to the investor which is invest in a capital market.The initial price should be dealed between the company and the underwriter.The aim of this research is to test the affects of Price Earnings Ratio, Debt to Equity Ratio, Zise, Auditor and Underwriter reputation to initial return. This research is conducted at BEI in the the period 2008 – 2012 based on Indonesian Capital Market Directory and prospectus, with purposive sampling method, the sample is 71 firms (bank exclude). The result of this research find that Price earnings ratio and Auditor reputation has positive and significant effect to initial return. Otherwise underwriter reputation has consistet effect but not significant to intial return. While Debt to Equity Ratio and Size has not consistent effect and not significant effect.

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