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
 41   42   43   44   45 
PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI candra maha prihantini; ni made adi erawati
E-Jurnal Akuntansi Vol 11 No 2 (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

Budgeting is a political process in which the public sector budget should be informed to the public to be criticized, discussed and given input. The porpused of the aim is to found determinend the effect of budget participation in the appereance of local government officials, as well as to determine the moderating effect of organizational commitment inbudgeting participation in the work of local government officials in the city governmentDenpasar. The Populations in this study amounted to sixteen offices in City GovernmentDenpasar with the respondent amounted to 68 peoples. Data collected by using a questionnaire. Method of determining the sample is purposive sampling by using certaincriteria in its collection. This study tested using moderation regression analysis with theprogram SPSS.The resultsof analysis show that budgetary participation and significantpositive effecst in the appereance of local government officials as well as the commitment tostrengthen the organization is able to moderate  of budget participation on the appereance of local government officials.
Factors Affecting Sustainability Reporting Disclosure Galuh Artika Febriyanti
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p12

Abstract

The aim is to determine the factors affecting sustainability reporting with a focus on firm age, woman presence, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Total population consist of 103 firm-years that consistently publish sustainability reporting for the period 2018-2020. samples consist of 33 firm-years based on the criteria.Testing the data using multiple linear regression, the results showed that firm size, woman presence on board of commissioners’, and profitability do not have a significant effect on the sustainability reporting disclosure. However, woman presence on board of directors and leverage had a significant effect on the sustainability reporting disclosure. Keywords : Firm Size; Woman Presence On Board Of Commissioners; Woman Presence On Board Of Directors; Profitability; Leverage.
Reaksi Pasar Terhadap Penerapan Kebijakan Pembatasan Sosial Berskala Besar Tahap I Perusahaan Sektor Kesehatan BEI Ida Ayu Surya Maharani; I Made Pande Dwiana Putra
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.p18

Abstract

This study aims to prove the information content of the implementation of the Phase I PSBB policy in Indonesia, which caused a market reaction as indicated by the abnormal return in the health sector on the Indonesia Stock Exchange. The observation period is carried out for 11 working days on the Indonesia Stock Exchange. This research is a type of event study research which is used to measure market efficiency and the impact of an event. The method of determining the sample in this research is non-probability sampling method and the sampling technique is using purposive sampling technique with a total sample of 17 companies. The results of the one sample t-Test test showed that the market had a significant positive reaction to the event that the implementation of the PSBB policy phase I on health sector companies on the Indonesia Stock Exchange was rejected, which means the market did not react to the event. Keywords: PSBB; Market Reaction; Event Study; Abnormal Return.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI ADMINISTRASI PADA KEPATUHAN WAJIB PAJAK RESTORAN Ni Kadek Okta Yasi Katini; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 19 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

Tax compliance is a situation where the taxpayer meets all tax obligations and the exercise of the right of taxation. For that,  tax compliance is high it is necessary to note the factors that influence taxpayer compliance. The purpose of this study was to determine the effect of awareness of taxpayers, tax knowledge, service tax authorities, and administrative sanctions on taxpayer compliance restaurants in the Badung Regency. Samples are taken by 92 respondents consisting of Owner or Manager is based on probability sampling method with syistematic random sampling. Techniques of  data analysis is multiple linear regression analysis. Based on the analysis, the awareness of taxpayers, tax knowledge, service tax authorities and administrative sanctions have positive influence on taxpayer compliance restaurants in the Badung Regency.
FEE AUDIT MEMODERASI PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS Ni Putu Ari Puryanti Dewi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 20 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 study aims to provide empirical evidence about the audit fee moderating effect the quality of audit on earnings management and the cost of equity capital. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The sampling method using purposive sampling method and obtained 46 samples of the company. Data collection method used was non-participant observation method to download data from the official website of the Stock Exchange. Testing the hypothesis in this study using linear regression analysis. Hypothesis testing results show that the variable quality of audit negative effect on earnings management and the cost of equity capital, while the variable audit fee strengthen or as pure moderator effect the quality of audit  on earnings management and the cost of equity capital.
Lingkungan dan Disiplin Kerja Memoderasi Pengaruh Kompetensi Terhadap Kinerja Auditor N. Diah Utami; A. A.Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 25 No 3 (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.i03.p16

Abstract

Environment and job discipline can influence the competence of auditor's performance in carrying out audit examination. Competence will improve the performance of auditors if the surrounding environment is able to support in carrying out its duties. Likewise with the discipline able to improve the competence that will affect the performance auditornya. This research is intended to know the moderation of environment and job discipline on auditor competence. This research was conducted at Inspectorate Office of Denpasar City. The number of respondents used as many as 40 auditors selected using purposive sampling technique with the criteria of respondents namely the Office of Inspectorate of Denpasar who are willing to accept the questionnaire and become respondents. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderated Regresion Analysis (MRA). The result of the research stated that the competence variable has an effect on the performance of the auditor, the job environment variables to moderate the influence of competence on the auditor's performance, the job discipline variable can moderate the influence of competence on the auditor's performance. Keywords: influence of competence, job environment, job discipline, auditor performance
Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba Anak Agung Istri Sarasmitha Dewi; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 27 No 1 (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.i01.p22

Abstract

This study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (total assets), and employee stock ownership program with the proportion of shares disbursed by the company for employees. This research was conducted on companies listed on the Stock Exchange that adopted ESOP in 2014 until 2016. The theory underlying this research is agency theory. The sampling method used in this study was purposive sampling. The sample of companies in the study were 14 companies with 42 observations. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. Keywords: Information asymmetry, earnings management
PENGARUH PENGANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN DENGAN KETIDAKPASTIAN LINGKUNGAN DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Ni Komang Tri Lestari; IGAM Asri DwijaPutri
E-Jurnal Akuntansi Vol 10 No 2 (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 study aims to determine the "Effects of Participative Budget on budgetary slack with Environmental Uncertainty and Organizational Commitment as moderating variables (Case Study on PT (Persero) Varuna Tirta Prakasya). This study was conducted in all branches of PT (Persero) Varuna Tirta Prakasya located in Indonesia. Sampling technique used is stratified random sampling. Data collection methods used were questionnaire and interview methods. The results showed a significant positive effect of participative budgeting on budgetary slack. Environmental uncertainty is not able to moderate the relationship between participative budgeting on budgetary slack, and organizational commitment are able to moderate the relationship between participative budgeting on budgetary slack.
Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack I Putu Widhi Nugraha Putra Suherman; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p30

Abstract

This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badung District OPD. Determination of samples in this study using purposive sampling method. Total number of respondents was 143 respondents. The data collection method used is the survey method. The data analysis technique used is moderation regression analysis. The results of this study indicate that budgetary participation has a positive effect on budgetary slack, and compensation can weaken the relationship between budgetary participation and budgetary slack. The results of this study are expected to be able to provide a view for the parties involved in budgeting in the Badung District OPD so that decision making and policy determination in the future can minimize budgetary slack, improve organizational performance, and create good governance. Keywords: Budgeting participation, compensation, budgetary slack
Penyertaan Modal Negara Pertumbuhan Aset Dan Kinerja Badan Usaha Milik Negara Agung Dinarjito
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.p20

Abstract

This study aims to examine whether State capital participation (PMN) and asset growth will affect the financial performance of State-Owned Enterprises (SOEs) in the year the addition of State capital participation. In addition, this study also examines whether PMN influences asset growth to see whether additional PMN provided by the Central Government is used to increase fixed assets in order to increase SOEs revenues. This research is a quantitative study using SOEs data in the form of a limited liability company (PT) that received PMN from 2014 to 2017. Research shows that PMN and asset growth jointly affect the performance of SOEs, but partially do not affect the performance of SOEs. In addition, PMN given by the Central Government also does not affect the growth of SOEs assets. This research can be an input for the Central Government to oversee the management of SOEs and is expected to assist the Central Government in determining which SOEs will be given additional PMN annually. Keywords: Asset growth, state capital participation, financial performance, state-owned enterprises.

Page 43 of 333 | Total Record : 3329

 41   42   43   44   45 

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