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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 Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Rina Komala; Endar Piturungsih; M. Firmansyah
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.p12

Abstract

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.
Peranan BUMDesa dalam Meningkatkan Kemandirian Ekonomi Desa Gayatri Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p19

Abstract

BUMDesa is an elaboration of the vision of national development that is the realization of a sovereign, independent, and personality based on mutual cooperation. In the Province of Bali only 65% ??of the villages have BUMDesa. BUMDesa is expected to be a driving force for the village economy. The purpose of this study is to determine the role of BUMDesa in increasing the economic independence of the village. The population in this study are all village-owned enterprises in the Province of Bali. The location of the study was conducted in Gianyar Regency. The sample collection technique uses purposive sampling. Data collection techniques are carried out through questionnaires. Data analysis techniques using multiple linear regression. This research proves that partially, economic independence has a positive role in BUMDesa in Gianyar Regency. Intellectual independence has a positive role in BUMDesa in Gianyar Regency. And organizational independence has a positive role in BUMDesa in Gianyar Regency. Together economic independence, intellectual independence and organizational independence have a positive role in BUMDesa in Gianyar Regency. Keywords: BUMDesa; Economic Independence.
KEPUASAN KERJA SEBAGAI PEMEDIASI PENGARUH TINDAKAN SUPERVISI DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR Ni Wayan Diah Kartika Sari; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 15 No 2 (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

The purpose of this study was to determine the effect of supervision measures and organizational commitment in the performance of the auditor in public accounting firm either directly or indirectly through job satisfaction. This research was conducted at the Public Accounting Firm (KAP) in the city of Denpasar. The sampling technique used was purposive sampling. Methods of data collection using questionnaires with respondents as many as 40. The analysis technique using path analysi. The conclusion of this study is able to mediate the effect of job satisfaction on the performance of supervisory action, while job satisfaction is not able to mediate the effect of commitment on the performance of auditors as path error occurs. Actions that further enhanced supervision and change the direction of the relationship into job satisfaction toward the organization's commitment to the performance of auditors.
PENGARUH NET PROFIT MARGIN, CURRENT RATIO, DAN DEBT TO EQUITY RATIO PADA DIVIDEND PAYOUT RATIO Kadek Dwi Mahendra Yasa; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 16 No 2 (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 study aims to determine the effect of net profit margin, current ratio and debt to equity ratioin the dividend payout ratio. Selection ofthe sample with purposive sampling method was tested with data analysis technique multiple linear regression. Population of this research are manufacturing companies listed in Indonesia Stock Exchange between 2010-2013. Samples in this study as many as 10 companies which pay dividends between 2010-2013. The results of this studys how variable net profit margin positive effecton the dividend payout ratio, variable current ratio and debt to equity ratio negatively affect the dividend payout ratio. This may implythe increase /decrease in the value of net profit margin, current ratio and debt to equity ratio will affect the increase / decrease in dividend payout ratio
ANALISIS DETERMINAN YANG MEMPENGARUHI PENUNDAAN PUBLIKASI LAPORAN KEUANGAN AUDITAN DI BURSA EFEK INDONESIA Ni Luh Putu Sri Astini, Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 5 No 3 (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 Perusahaan-perusahaan yang tercatat di BEI wajib mempublikasikan laporan keuangan hasil auditan kepada Bapepam paling lambat 90 hari semenjak diterbitkanya laporan tahunan. Penelitian ini menguji pengaruh leverage, profitabilitas, arus kas operasi, opini audit dan reputasi KAP terhadap penundaan publikasi laporan keuangan auditan pada perusahaan di BEI tahun 2012. Sampel penelitian ini mencakup 43 perusahaan dipilih melalui kriteria sampel. Penelitian ini menggunakan  data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan analisis multiple regression. Hasil analisis menyimpulkan bahwa profitabilitas dan reputasi KAP berpengaruh terhadap penundaan publikasi laporan keuangan auditan, sedangkan leverage, arus kas operasi dan opini auditor tidak berpengaruh terhadap penundaan publikasi laporan keuangan auditan karena nilai signifikansi dari variabel-variabel tersebut yang lebih dari 0,05. Kata kunci: penundaan publikasi, leverage, profitabilitas
PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN UKURAN KAP PADA KUALITAS AUDIT Ni Made Dewi Febriyanti; I Made Mertha
E-Jurnal Akuntansi Vol 7 No 2 (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 Penulisan ilmiah ini dilakukan untuk menguji pengaruh variabel masa perikatan audit, rotasi KAP, ukuran perusahaan klien, dan ukuran KAP  pada variabel kualitas audit. Teknik analisis data yang dipakai berupa analisis regresi logistik dengan sampel sebanyak 112 perusahaan manufaktur yang listing di BEI. Berdasarkan hasil pengujian hipotesis, menunjukkan bahwa masa perikatan audit, rotasi KAP, dan ukuran KAP tidak berpengaruh signifikan pada kualitas audit. Sedangkan ukuran perusahaan klien berpengaruh positif dan signifikan pada kualitas audit. Kata kunci : rotasi KAP, kualitas audit
PENGARUH KUALITAS PELAYANAN DAN SIKAP TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI DI KPP BADUNG UTARA made adi nertha prabawa; Naniek Noviari
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

Pajak mempunyai peran yang sangat penting dalam penerimaan negara untuk membiayai berbagai bentuk pengeluaran dengan tujuan meningkatkan kesejahteraan masyarakat. Mengingat begitu pentingnya peranan pajak, maka pemerintah dalam hal ini Direktorat Jenderal Pajak telah melakukan berbagai upaya untuk memaksimalkan penerimaan pajak. Salah satunya yaitu dengan diubahnya sistem pembayaran pajak menjadi self-assesment system. Penelitian ini dimaksudkan untuk mengetahui pengaruh kualitas pelayanan KPP Pratama Badung Utara dan sikap wajib pajak orang pribadi terhadap kepatuhan pelaporan wajib pajak di Kantor Pelayanan Pajak Pratama Badung Utara. Dalam penelitian ini jumlah sampel adalah sebanyak 100 anggota sampel dan untuk mengumpulkan data digunakan kuesioner. Data diolah menggunakan model analisis regresi linier berganda dengan bantuan program  SPSS Dari hasil penelitian diketahui bahwa kualitas pelayanan dan Sikap wajib pajak secara simultan maupun parsial berpengaruh signifikan terhadap kepatuhan pelaporan wajib pajak orang pribadi. Berdasarkan simpulan tersebut, maka dapat disarankan agar KPP Pratama Badung Utara dapat meningkatkan kualitas pelayanan  yang sudah baik dan juga disarankan dilakukan upaya-upaya yang dapat meningkatkan kesadaran wajib pajak.
Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit I Gusti Ayu Agung Sintia Utami; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p06

Abstract

Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareholders. There are several factors that affect audit quality, namely time budget pressure, audit tenure, company size and auditor specialization. The purpose of this study was to empirically examine the effect of time budget pressure, audit tenure, company size and auditor specialization on audit quality in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies using purposive sampling technique. The data analysis technique used in this study is logistic regression analysis. The results of the study show that time budget pressure and auditor specialization have no effect on audit quality. Meanwhile, audit tenure and firm size have a negative and significant effect on audit quality. Keywords: Time Budget Pressure; Audit Tenure; Company Size; Auditor Specialization; Audit Quality
Reaksi Pasar Modal Akibat Pengumuman Kenaikan Harga Bahan Bakar Minyak pada Saham LQ45 Bursa Efek Indonesia Kadek Ira Martavitha Sari; Ica Rika Candraningrat
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p12

Abstract

The announcement of an increase in fuel prices is an informative event for investors and can influence share prices in the capital market. This research aims to determine the capital market reaction due to the announcement of an increase in fuel prices on September 3 2022. This research was conducted on companies listed on the BEI LQ45 index using a saturated sampling technique. The date for the event is set on Monday, September 5 2022, which is the first trading day after the announcement of the fuel price increase on September 3 2022 taking effect. The event period in this research is 7 trading days. Hypothesis testing in this research uses one sample t-test. The research results show that the announcement of the fuel price increase on September 3 2022 did not create significant abnormal returns around the event, which shows that the market is in an efficient condition in a semi-strong form. Keywords: Abnormal Return; Efficient Market Hypothesis; Fuel Price Increase; Capital Market Reaction; Signaling Theory
Sosialisasi, Penerapan Samsat Drive Thru dan Kepatuhan Wajib Pajak Kendaraan Bermotor Herdianto Gurning; P.D’Yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p18

Abstract

Penelitian ini menganalisis Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar berdasarkan data bahwa kendaraan bermotor yang semakin meningkat setiap tahunnya namun target penerimaan pajak berfluktuasi. Tujuan penelitian ini adalah untuk mengetahui dan mendapatkan bukti empiris apakah sosialisasi dan penerapan samsat drive thru berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor. Penelitian ini menggunakan dua variabel bebas yaitu sosialisasi pajak dan samsat drive thru. Penelitian ini menggunakan pendekatan kuantitatif yang berbentuk asosiatif. Penelitian ini menggunakan seratus responden dengan menggunakan rumus slovin dengan metode insidental sampling. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa variabel sosialisasi pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, dan variabel samsat drive thru tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Gianyar. Sosialisasi pajak mendorong masyarakat membayar pajak kendaraan, sedangkan samsat drive thru tidak meningkatkan minat masyarakat untuk membayar pajak kendaraan bermotor. Kata Kunci: kepatuhan wajib pajak, kendaraan bermotor, sosialisasi pajak, samsat drive thru.

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