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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 KEPUTUSAN INVESTASI DAN GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN SERTA IMPLIKASINYA PADA NILAI PERUSAHAAN Lini Novita Dewi; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 12 No 3 (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

This research was conducted in order to know the influence investment decisions and good corporate governance which is proxied by managerial ownership on financial performance and its implications on firm value. The sample in this study 66 manufacturing companies that meet the criteria for purposive sampling. The data analysis technique used in this study path analysis. The results of the analysis concluded that affect investment decisions on firm value different from managerial ownership has no effect on firm value, whereas investment decisions and managerial ownership indirect effect on firm value through financial performance.
Budaya Organisasi Memediasi Kualitas Penerapan Sistem Informasi Akuntansi dan Kepercayaan Teknologi Informasi Pada Kinerja Karyawan Luh Ayu Regita Pratami; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 22 No 2 (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.v22.i02.p08

Abstract

Computer-based accounting information system is important to be applied in BPR to produce information in the form of relevant, accurate and timely financial report. Sustainability and success of an organization can be seen from the performance dimilliki by employees. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable way. Organizations need to pay attention to factors that have an effect on employee performance. This study aims to determine the Effect of Quality of Accounting Information System Application and Trust of Information Technology on Employee Performance with Organizational Culture as Variable Mediasi.Teknik determination of the sample used is the technique of non probability sampling with purposive sampling method so that obtained sample of 90 samples. The data was collected by using survey method, which is distributing questionnaires to BPR employees in Gianyar Regency. The analysis technique used in this research is path analysis. The results showed that the quality of SIA application and IT trust influenced the organizational culture in BPR Kabupaten Gianyar. Organizational culture, Quality of SIA implementation and IT Trust influence on employee performance in BPR Kabupaten Gianyar. The quality of SIA implementation and IT belief through organizational culture has an effect on employee performance in Rural Bank of Gianyar. The results of this study can be used by subsequent researchers, as research materials in the field of science of organizational behavior or similar science. Keywords: Quality of accounting information system, it trust, employee performance, organizational culture
PENGARUH LEVERAGE, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Gusti Agung Ayu Pramita Indraswari; G Agus Indra Tenaya
E-Jurnal Akuntansi Vol 14 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

Income smoothing is a way that made the management to reduce fluctuations in corporate profits. Practice is done so peratan profit performance of the company look more effective in the eyes of investors. The purpose of this study was to determine the effect of leverage, corporate governance and corporate characteristics on income smoothing.This study was performed on companies listed in the Stock Exchange 2011-2013. The number of samples taken as many as 36 companies included in the rating CGPI consecutively during the study period, with a purposive sampling technique. Data collected through secondary data. The analysis technique used is logistic regression, where the dependent variable in this study is peratan profits as measured by the Index Eckle's and the independent variable leverage, corporate governance and company characteristics. Based on the results of research conducted found that the leverage and corporate governance has no effect on income smoothing. However, the characteristics of the company have a significant effect on income smoothing on companies listed in Indonesia Stock Exchange 2011-2013
Pengaruh Komisaris Independen, Kepemilikan Institusional, Profitabilitas, dan Audit Tenure Pada Ketepatwaktuan Publikasi Laporan Keuangan Tahunan Lita Leonie Tirta Putri; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 23 No 1 (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.v23.i01.p29

Abstract

ABSTRACT The information in the financial statements is considered relevant when delivered on time that will affect economic decision-making. The purpose of this research is to analyze factors that affect the timeliness of the publication of the financial statements of banking companies. Factors studied in this research are independent commissioners, institutional owneship, profitability, and audit tenure as independent variables while the timeliness as a dependent variable. The population in this research are all banking companies listed on the Indonesia Stock Exchange period 2012-2016. Determination method of sample in this research is non-participant method with purposive sampling technique. The number of samples in this research are 97 financial statements of banking companies listed on the Stock Exchange during the period 2012-2016. The analysis technique used in this research is logistic regression. Based on the results of the analysis it is known that the audit tenure has an effect on the timeliness of the publication of annual financial statements. Independent commissioners, institutional ownership, and profitability have no effect on the timeliness of the publication of the annual financial statements. Keywords: Independent commissioners, institutional ownership, profitability, audit tenure, and timeliness of the publication of the annual financial statements
Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakkan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Kadek Metri Tresnalyani; I Ketut Jati
E-Jurnal Akuntansi Vol 24 No 1 (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.v24.i01.p22

Abstract

Penelitian ini memiliki tujuan agar mendapatkan bukti empiris mengenai pengaruh kualitas pelayanan, pengetahuan perpajakkan, dan biaya kepatuhan pada kepatuhan wajib PKB di Kantor Bersama SAMSAT Kota Denpasar. Penelitian ini menggunakan semua wajib PKB yang aktif dan terdaftar di Kantor Bersama SAMSAT Kota Denpasar sebagai populasi, dengan sampel yang digunakan sejumlah 100 responden yang dihitung menggunakan rumus Slovin dengan metode accidental sampling. Pengumpulan data dilakukan dengan metode kuesioner dengan teknik analisis data yang digunakan yaitu regresi linier berganda. Hasil dari penelitian ini membuktikanbahwa kualitas playanan dan pengetahuan perpajakkan berpengaruh positif terhadap kepatuhan wajib PKB. Sedangkan biaya kepatuhan berpengaruh negatif pada kepatuhan wajib PKB. Kata Kunci:Kualitas pelayanan, pengetahuan perpajakkan, biaya kepatuhan, kepatuhan wajib pajak
Pengaruh Modal Intelektual Pada Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi Ni Komang Sri Ariyani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p18

Abstract

This study aims to test and provide empirical evidence of the influence of intellectual capital on corporate value with financial performance as a mediation variable. Company value is measured by book value (PBV) and company financial performance is measured by return on equity (ROE). This research was conducted at pharmaceutical sub-company listed on BEI year 2012-2016. The number of samples taken as many as 40 companies, with purposive sampling method. Data collection method in this research is non-participant observation. Data analysis technique used is path analysis. The result of the analysis shows that intellectual capital has positive effect on financial performance, intellectual capital has positive effect on firm value, financial performance has positive effect on firm value and test result stated that financial performance is able to mediate relationship between intellectual capital at firm value. Keywords: intellectual capital, firm value, financial performance
PENGARUH KOMPONEN PENGENDALIAN INTERNAL KREDIT PADA KREDIT BERMASALAH BPR DI KABUPATEN BULELENG I Dewa Putu Gde Sumerta Yasa, I Ketut Jati
E-Jurnal Akuntansi Vol 4 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 ini bertujuan untuk mengetahui pengaruh jenis-jenis, prosedur umum, struktur pengendalian internal dan kolektibilitas kredit pada kredit bermasalah BPR di Kabupaten Buleleng. Penelitian ini dilakukan di BPR Kabupaten Buleleng dengan jumlah sampel sebanyak 7 BPR, menggunakan metode sampling jenuh dan jumlah responden sebanyak 37 orang. Teknik analisis yang digunakan adalah teknik analisis regresi linier berganda. Hasil penelitian mengemukakan bahwa struktur pengendalian internal kredit berpengaruh negatif dan signifikan pada kredit bermasalah BPR di Kabupaten Buleleng, sedangkan untuk jenis-jenis, prosedur umum pengendalian internal dan kolektibilitas kredit tidak berpengaruh signifikan. Kata kunci: jenis-jenis pengendalian internal, prosedur umum, struktur pengendalian internal, kolektibilitas, kredit bermasalah
Sustainability Reporting dan Return Saham pada Perusahaan Terindeks IDXQ30 Ni Made Dina Andriani; I Putu Sudana
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p03

Abstract

The issuance of POJK NO.51/POJK.03/2017 resulted in companies having an obligation to prepare sustainability reporting. This research aims to determine the effect of sustainability reporting on stock returns of companies indexed by IDXQ30 in 2020-2021. The analytical method used is multiple linear regression analysis with a sample size of 46. In this research, the company's sustainability reporting is measured by the sustainability reporting disclosure index which refers to the GRI Standards. This research includes control variables for profitability, solvency and company size which aim to increase the statistical power of this research. The results of this research show that sustainability reporting has no effect on stock returns. Sustainability reporting is not yet information that has economic value for investors, so the information in sustainability reporting has not been used as a consideration in investing. Keywords: Sustainability reporting, GRI Standards, stock returns, IDXQ30
Reaksi Pasar Modal terhadap Pengumuman Pemberlakuan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan Ni Made Dini Hari Putri; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p06

Abstract

The announcement of the implementation of government policies, especially reform of tax regulations, indicates a change in tax management and the amount of tax obligations that must be borne. The aim of this research is to obtain empirical evidence that the capital market reacted to the announcement of the implementation of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This research is an event study with a window period of 7 trading days. The location of this research is the Indonesian Stock Exchange with a population of 728 companies. Samples were taken using a proportioned stratified random sampling technique of 258 companies. The analysis technique used is the one sample t-test on cumulative abnormal return (CAR). The test results show that there is no market reaction as seen from the absence of significant abnormal returns around the event date. Keywords: Event Study; Abnormal Return; Harmonization of Tax Regulation; Stock Market Reaction
Sikap, Norma Subjektif, Kontrol Perilaku Persepsian, Sifat Machiavellian dan Niat Melakukan Whistleblowing Ni Wayan Puspita Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p07

Abstract

This research aimed to determine the effect of attitudes, subjective norms, perceived behavioral control, and machiavellian traits on students' intentions to whistleblowing. The sample used 380 students from 4.282 students population of the Faculty of Economics and Business, Udayana University. This research uses primary data derived from the results of questionnaire answers. The method of determining the research sample used proportionate stratified random sampling. The analysis technique used partial least square. The results indicated that attitudes, subjective norms, perceived behavioral control had a positive effect on students' intentions to whistleblowing while machiavellian traits had no effect on students' intentions to whistleblowing. The implication of this research is to provide empirical support that students' intentions to whistleblowing are supported by attitudes, subjective norms, and perceived behavioral control. Keywords: Whistleblowing Intentions; Attitudes; Subjective Norms; Perceived Behavioral Control; Machiavellian Traits

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