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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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Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology Iwan Suhardjo; Meiliana Meiliana; Meiviana Meiviana; Fanny Derista; Vivian Frederica; Riris Sulistiyowati
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.p10

Abstract

The research aims to investigate the impact of Disclosure of Sustainable Development Goals (SDGs) and Corporate Governance on the performance of FinTech companies in Indonesia. This research took the population of FinTech companies on the Indonesia Stock Exchange (BEI) that published sustainability reports for 2020-2022, namely 7 companies. Tests using the multiple regression method as research results show that SDGs disclosure has a negative impact on company performance in the short term because switching to sustainable practices requires significant initial investment. In addition, corporate governance has a positive impact on company performance because good governance is believed to increase operational efficiency thereby increasing profits for the company. Keywords:Sustainable Development Goals; Corporate Governance; Company Performance
Partisipasi Penganggaran dan Budget Emphasis pada Senjangan Anggaran dengan Internal Locus of Control sebagai Pemoderasi Ni Kadek Sintya Julia; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p18

Abstract

The purpose of this study was to find out the effect of budgetary participation and budget emphasis on budgetary slack and to find out the ability of the internal locus of control in moderating the influence of independent variables on budgetary slack. This research was conducted in Denpasar City with a total sample of 102 respondents who were determined using a purposive sampling technique. Data collection was carried out using a questionnaire, while the data analysis technique used was Moderated Regression Analysis. Based on the results of the analysis, it is known that budgetary participation has a negative effect on budgetary slack, while budget emphasis has a positive effect on budgetary slack. The existence of an internal locus of control strengthen the effect of budgetary participation and weaken the effect of budget emphasis on budgetary slack. Keywords: Budget Emphasis; Internal Locus of Control; Budgeting Participation; Budgetary Slack.
The Influence of Village Financial System, Clarity of Budget Targets and Transparency on Accountability of Village Fund Management Khairil Anwar; Sulkiah sulkiah; Ikhwan Wadi
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.p05

Abstract

This study aims to determine the effect of the village financial system, clarity of budget targets, and transparency on the accountability of village fund management in villages in Pringgabaya District, East Lombok Regency. The number of samples was 75 people determined using the purposive sampling method. Data were collected through the questionnaire method. The analysis technique was carried out using multiple linear regression analysis. The results of the study indicate that the village financial system has a positive effect on the accountability of village fund management. Clarity of budget targets has a positive effect on the accountability of village fund management. Transparency has a positive effect on the accountability of village fund management. Keywords: Village Financial System, Clarity of Budget Targets, Transparency, Accountability of Village Fund Management
Influence of Managerial Ownership, Board Independence, and Leverage on Financial Performance in the Financial Sector Francis Francis; Estralita Trisnawati; Sriwati Sriwati
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.p07

Abstract

This study examines the impact of managerial ownership, independent commissioners, and leverage on the financial performance of financial sector firms in Indonesia, with the growth of Bank Indonesia's interest rates as a moderating variable. A quantitative research approach is employed, utilizing secondary data from the financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX). The analysis is conducted using Moderated Regression Analysis (MRA). The findings indicate that managerial ownership and independent commissioners positively influence financial performance, while leverage exhibits a nonlinear relationship with financial performance. Additionally, the growth of Bank Indonesia's interest rates moderates the relationship between leverage and financial performance, reinforcing specific interactions between the independent variables and firm performance. These results provide insights into the role of corporate governance mechanisms and capital structure in shaping financial outcomes within Indonesia’s financial sector. Keywords: Managerial Ownership; Independent Commissioners; Leverage; Financial Performance; Bank Indonesia Interest Rate Growth.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT Kadek Trisna Wulandari; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 6 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

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

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility terhadap earnings response coefficient. Hal ini menjadi penting karena laba sebagai informasi utama yang disajikan dalam laporan keuangan perusahaan direspon secara berbeda oleh investor. Penelitian ini menguji apakah pengungkapan corporate social responsibility merupakan salah satu faktor yang dapat mempengaruhi respon investor terhadap informasi laba, yang diukur dengan earnings response coefficient. Jumlah sampel dalam penelitian ini adalah 82 perusahaan yang ditentukan dengan metode stratified random sampling. Data diolah menggunakan analisis regresi linier berganda dengan model interaksi. Hasil analisis menunjukkan bahwa pengungkapan corporate social responsibility tidak berpengaruh secara signifikan terhadap earnings response coefficient. Hal ini disebabkan oleh rendahnya keyakinan investor terhadap informasi CSR yang diungkapkan perusahaan dan jumlah informasi CSR yang diungkapkan perusahaan relatif sedikit. Kata kunci: corporate social responsibility, cumulative abnormal return, earnings response coefficient, unexpected earnings
FENOMENA KETEPATWAKTUAN INFORMASI KEUANGAN DAN FAKTOR YANG MEMPENGARUHI DI BURSA EFEK INDONESIA I Gusti Ayu Ratih Permata Dewi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 8 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 Informasi keuangan akan dikatakan relevan apabila mempunyai kemampuan dalam membantu para pemakainya dalam mencapai tujuan-tujuannya, mudah dipahami maknanya, serta membantu dalam pengambilan keputusan. Ketepatwaktuan diperlukan untuk menyajikan suatu informasi yang relevan. Fenomena ketepatwaktuan diuji dengan teknik analisis regresi berganda dengan menggunakan variabel bebas, yaitu profitabilitas, leverage, likuiditas, ukuran perusahaan, dan komisaris independen. Perusahaan manufaktur di BEI periode 2011-2012 dipilih sebagai populasi dan berdasarkan metode purposive sampling dalam pemilihan sampelnya diperoleh 70 perusahaan sehingga jumlah sampel total pengamatan selama 2 tahun sebanyak 140 perusahaan. Hasil penelitian ini membuktikan bahwa rata-rata ketepatwaktuan yang terjadi adalah sebesar 76 hari. Variabel yang berpengaruh pada ketepatwaktuan pelaporan keuangan adalah variabel profitabilitas dan likuiditas. Kata Kunci : kinerja keuangan, ukuran perusahaan, komisaris independen, ketepatwaktuan
KETEPATWAKTUAN PENYAMPAIAN PELAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN PERBANKAN I Gusti Ayu Maharani
E-Jurnal Akuntansi Vol 2 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

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Abstract

ABSTRAK Penelitian dilakukan dengan tujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, rasio leverage, item-item luar biasa dan/atau kontijensi, serta umur perusahaan terhadap ketepatwaktuan penyampaian pelaporan keuangan pada perusahaan perbankan.  Ketepatwaktuan merupakan salah satu  karakteristik kualitatif informasi keuangan untuk mencapai relevansi informasi terkait pengambilan keputusan. Sampel diambil berdasarkan metode purposive sampling dengan teknik analisis data menggunakan regresi logistik. Jumlah perusahaan sampel sebanyak 31 perusahaan dengan jumlah observasi sebanyak 62 observasi. Hasil pengujian menunjukan ukuran perusahaan, profitabilitas, rasio leverage, item-item luar biasa dan/atau kontijensi dan umur perusahaan tidak berpengaruh signifikan terhadap ketepatwaktuan penyampaian pelaporan keuangan.   Kata Kunci: ketepatwaktuan, ukuran perusahaan, profitabilitas, rasio leverage, item-item luar biasa, umur perusahaan
Determinant Percieved Usefulness in Decision Making on Accrual Based Accounting in Indonesian Ministries Mega Metalia
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p17

Abstract

This study intends to investigate the impact of managerial ability, internal control effectiveness, and support from information technology on the quality of accrual accounting implementation and its effects on perceptions of utility in decision-making. In 87 ministries and institutions of the Republic of Indonesia, this research approach uses a survey that combines descriptive and verification analysis with units of analysis. The sort of data used comprises secondary and primary data, and it was tested using SEM and LISREL analysis strategy. The findings demonstrated that: information technology support, managerial competence, and the effectiveness of internal control have a positive effect on the quality of accrual accounting implementation; the quality of accrual accounting implementation has a positive impact on perceptions of usefulness in decision making; and information technology support, managerial competence, and the effectiveness of internal control have a positive impact on perceptions of the usefulness of accrual accounting application. Keyword: Information Technology Support; Managerial Competence; Effectiveness of Internal Control; Quality of Accrual Accounting Application; Perceived Usefulness in Decision Making
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISIKO INVESTASI SAHAM PADA PERUSAHAAN TELEKOMUNIKASI Ni Putu Ayu Dewi Yanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 8 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

This study aims to determine the influence of the deposit interest rate, exchange rate, capital structure, operating leverage and liquidity of the company at the risk of investments in telecommunications companies that went public in the Indonesia Stock Exchange. The research sample was determined by census method as many as six telecom company registered in the PT. Indonesia Stock Exchange from 2008 until 2012. Analysis using multiple linear regression analysis. Conclusion The results of the study are: operating leverage and liquidity of the company and a significant positive effect on the risk of investing in stocks, while the deposit interest rate, exchange rate and capital structure and insignificant negative effect on the risk of stock investment.
Analisis Penerapan Sistem Pengendalian Internal Pengeluaran Kas pada Hotel Florensia Deviana Purba; I Made Karya Utama
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.p13

Abstract

The aim of this research is to analyze the implementation of the cash disbursement internal control system with a focus on purchasing activities at the Ramada By Wyndham Bali Sunset Road Kuta Hotel. The analysis was carried out using a descriptive method. The results show that the internal control system for cash disbursements for purchases has been running quite well starting from the organizational structure, authorization system and recording procedures, sound practices and employee quality. However, there are doubles made for cash holders and petty cash holders as well as in the purchasing and receiving departments Keywords: Internal Control System; Cash Disbursement; Purchase

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