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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 PROFIL RISIKO DAN MODAL INTELEKTUAL PADA RETURN ON ASSETS PERBANKAN Sekarini Tirtha Negari; I Wayan Suartana; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 18 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

Bank profitability as measured by Return On Assets not only be seen from the value of tangible assets are derived from the measurement of financial ratios in the risk profile. If banking performance want to report more relevant, profitability was also measured of intangible assets derived from intellectual capital. This study aims to examine the influence of risk profile and intellectual capital with Return On Assets. The study use banking sector that listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained by 112 with purposive sampling. Techniques of data analysis is multiple linear. F statistical test results showed ratio of NPL, NIM, LDR, VAICTM, CEE, HCE, and SCE has simultaneously affect on ROA. Statistical t test showed that NPL has negative effect on ROA. Ratio of NIM, VAICTM, HCE and SCE has positive effect on ROA. But for LDR and CEE has no effect on ROA.
PENGARUH KEBIJAKAN HUTANG DAN PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI Ni Putu Diah Pratiwi; Made Mertha
E-Jurnal Akuntansi Vol 20 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.v20.i02.p21

Abstract

This study aims to determine the effect of debt policy and profitability in the company's value with dividend policy as moderating variables. This study was performed on companies listed in Indonesia Stock Exchange (BEI) in 2013-2015. Selection of the sample through purposive sampling method. There are 15 companies that meet the criteria as samples so that research data are 45 observations. The analysis technique used in this research is Multiple Linear Regression and Moderated Regression Analysis (MRA). The results of this study show that debt policy significant positive effect on the value of the company. Profitability has no effect on the value of the company. Dividend policy strengthen debt policy influence on the value of the company. The dividend policy is not able to moderate influence on the value of the company's profitability.
Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay Siti Fatimah; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 25 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.v25.i02.p15

Abstract

The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company
Pengaruh Indikator Risk Based Bank Rating Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yangTerdaftar di BEI Tahun 2012-2016 Ni Wayan Sukma Kartika Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 26 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.v26.i02.p09

Abstract

The population in this study were 43 Banking Companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of samples in this study using purposive sampling method. Number of Banking Companies that meet the criteria of 6 companies with 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially non-performing loans, loan to deposit ratio, capital adequacy ratio have a negative effect on financial performance, and net interest margin has a positive effect on financial performance. While good corporate governance does not affect financial performance. The results of this study are expected for banking companies to pay attention and manage variables that have a negative effect on financial performance. For investors, the results of this study can be used as useful considerations for making investment decisions, especially in assessing financial performance of banks. Keywords: financial performance, risk based bank rating indicator
PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE Calvin Swingly; I Made Sukartha
E-Jurnal Akuntansi Vol 10 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

ABSTRACT Tax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Executives character, audit committees, firms size, leverage and sales growth are used as independent variables were estimated impact on tax avoidance as the dependent variable and proxied through Cash Effective Tax Rate (CETR). This research was conducted on manufacturing firms in Indonesia Stock Exchange (IDX) 2011-2013. Data obtained by accessing the Indonesia Stock Exchange’s website. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 41 companies and the number of observations is 123 times. Data in this study were analyzed with multiple linear analysis techniques. The results of this study indicate that the executives character and firms size has a positive effect on tax avoidance, while the negative effect of leverage on tax avoidance. Audit committee variables and sales growth has no effect on tax avoidance.
Reaksi Pasar Atas Pengumuman Stock split Putu Gede Aditama Putra; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 27 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.v27.i02.p23

Abstract

Every corporate action carried out by a company has the potential for information content as signal. The purpose of this study is to reexamine the market reaction to the announcement of the stock split proxied by using abnormal return. Testing information content will be done by looking at the cumulative abnormal return significance. The method of determining the sample is by nonprobability purposive sampling technique. The data analysis technique used was the One Sample t-test. The results of this study indicate there is a market reaction to the announcement of the stock split. This is indicated by the existence of abnormal returns around the announcement of the stock split. The results of this study theoretically can provide empirical evidence that strengthens the signaling theory that the information published by the issuer is reacted by the market, which shows that any accounting information that enters the capital market has information content. Keywords: Stock split, abnormal return.
Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan Putu Nesy Swendriani; Luh Gede Krisna Dewi
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.p23

Abstract

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.
Job Insecurity Sebagai Variabel Pemoderasi dalam Hubungan Ketidakpastian Lingkungan Pada Kinerja Pegawai Inspektorat Provinsi Bali Tjokorda Istri Chitra Anandari Pemayun; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol 29 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.v29.i01.p26

Abstract

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance. Keywords : Employee Performance; Environmental Uncertainty; Job Insecurity.
Dampak Good Government Governance terhadap Kinerja Value For Money Method pada Satuan Kerja -Perangkat Daerah Bambang Jatmiko; Eliza Damayanti
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p04

Abstract

This study aims to test dan empirically prove the impact of Good Government Governance which consists of Transparency, Accountability, dan Legal Rules on the Performance of Value for Money on Regional Work Units (SKPD) in Kebumen Regency. The research method in this study uses a purposive sampling technique that is the technique of determining the sample with certain considerations. The population in this study is the Secretary, Head of Subdivision, Head of Division, dan Head of Section at SKPD Kebumen Regency. In this study a sample of 91 respondents. The analytical tool used in this study is multiple linear regression using SPSS version 15 for Windows. The test results show that partially transparency dan legal rules have a significant positive effect on economics, efficiency, dan effectiveness, while accountability does not have a significant effect on economics, efficiency, dan effectiveness. Keywords: Good Government Governance; Value for Money.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PERGANTIAN AUDITOR PADA KETIDAKTEPATWAKTUAN PELAPORAN KEUANGAN Indah Christina Carbaja; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 13 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

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Abstract

The information if not timely in submitting financial statements would be irrelevant and will lose the opportunity to influence decisions. The purpose of this study was to determine the effect of profitability, size of company, the firm's reputation, and the change of auditors on late publication. The research samples in study were 44 companies that are not timely financial reporting in Indonesia Stock Exchange year period from 2012-2013 were taken by purposive sampling method. Technical analysis of the data used is multiple linier analysis. The analysis showed that profitability, firm size, and the change of auditor’s effect on late publication, whereas the firm’s reputation does not have effect on the late financial report publication.

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