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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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Analysis of PSAP 17 Investment Property Implementation in the Central Government Financial Report (LKPP) Ilham Akbar; Ratna Wardhani
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p12

Abstract

This research aims to evaluate the process and constraints of the impact of the implementation of PSAP 17 Investment Property in the Central Government Financial Report (LKPP) and the relevance of the use of fair value in accordance with IPSAS 46 Measurement in the presentation of Investment Property for Stakeholders of LKPP. The method used is a qualitative method through a case study approach on the implementation of PSAP 17 and a simulation method in the restatement of investment property values using fair value measurements. The results of the study indicate that the presentation of investment property in LKPP is in accordance with PSAP 17 but is more relevant for stakeholders of LKPP if presented using fair value measurement. This study recommends that in order to accelerate the presentation of investment properties in LKPP, it is necessary to improve the competence of the government financial report preparation team and improve the integrated government financial application system as well as propose a revision to government accounting standards that allow for periodic fair value measurements.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO INVESTASI SAHAM I B Agung Pramana; I Dewa Nyoman Badera
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

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Abstract

This study aims to prove the effect of interest rate, the rupiah against the US dollar, capital structure, operating leverage and liquidity of the company against the risk of stock investments. The research sample was determined by purposive sampling method nine issuers automotive and component industries in automotive and component industries in Indonesia Stock Exchange with the observation period of five years from 2010-2014. Data were analyzed using multiple linear regression, determination, F test and t test. Results of the study are: the interest rate on deposits negative effect on the risk of investing in stocks, the rupiah against the US dollar has no effect on the risk of equity investment, capital structure a positive influence on the risk of stock investments, operating leverage has no effect on the risk of stock investments, and liquidity of the company is not influence on the risk of stock investments.
PENGARUH AUDITOR SWITCHING, UKURAN PERUSAHAAN, SPESIALISASI INDUSTRI KAP, DAN CLIENT IMPORTANCE PADA KUALITAS AUDIT Ni Kadek Sri Udayanti; Dodik Ariyanto
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.p08

Abstract

This study was purpose to determine the effect of auditor switching, firm size, audit firm industry specialization, and client importance on audit quality. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2013-2015. The total of manufacturing companies listed on the Stock Exchange in 2013-2015 as many as 143 companies . Based on the results of purposive sampling with criteria established acquired 89 companies in the sample. Observation period for 3 years  from 2013 to 2015, in order to obtain total observation as much as 267 companies. Data analysis used  multiple linear regression. Results of the test showed that firm size and audit firm industry specialization affects on audit quality. Auditor Switching and client importance had no effect on audit quality.
PENGARUH FAKTOR KEUANGAN DAN UKURAN PERUSAHAAN PADA DIVIDEND PAYOUT RATIO PERUSAHAAN PERBANKAN Gede Agus Mahaputra; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 9 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

The purpose of this study was to determine the effect of profitability, leverage, liquidity, cash position, and the size of the company on the dividend payout ratio of banking companies in Indonesia Stock Exchange. This study used quantitative research is to use the financial statements of banking companies in Indonesia Stock Exchange during the period 2008-2012 and found 32 companies, while only 9 companies that qualify. It was found that the positive effect on the profitability of the dividend payout ratio. Leverage also has a positive effect on the dividend payout ratio. However, the negative effect of liquidity on dividend payout ratio. Meanwhile, the cash position has no effect on the dividend payout ratio and so does not affect the size of the company's dividend payout ratio.
Outside Large Shareholder dan Dividen pada Seasoned Equity Offering (SEO) Wisudanto Wisudanto; Celine Ilyassin; Mayliya Alfi Nurrita
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p06

Abstract

This study aims to examine the effect of outside large shareholder and corporate governance toward dividend payment in companies that conducted seasoned equity offering (SEO). Dividend payment may cause a passive shareholder in regard of their right to intervene managerial policy. The research was using a quantitative method with binary logistic regression as metric. There were 88 nonfinancial companies used within 2007-2017 period, amounting a total of 968 observations. The dependent variable in this research is dividend payment, while the independent variables were large shareholder, outside large shareholder, inside large shareholder and corporate governance. Control variables are ROA, firm size and leverage. The result of this study shows that large shareholder, outside large shareholder and inside large shareholder have significant effect toward dividend payment. Corporate governance has insignificant effect toward dividend payment. Keywords: Large Shareholder; Corporate Governance; Dividen Payment Policy; Seasoned Equity Offering.
Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure I Dewa Gede Ngurah Eka Chandra Pramuditya; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p05

Abstract

The research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Disclosure in mining sector companies registered on the Indonesia Stock Exchange (IDX) 2014-2019. This research analyzed the data by multiple linear regression analysis. Based on the data that has been analyzed, institutional ownership has no impact on Carbon Emission Disclosure, foreign ownership has no impact on Carbon Emission Disclosure, the independent board of commissioners has no impact on Carbon Emission Disclosure, and the audit committee has a positive impact on Carbon Emission Disclosure. Keywords: Institutional Ownership; Foreign Ownership; Independent Board Of Commissioners; Audit Committee; Carbon Emission Disclosure.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol Putu Mira Ayu Ariswari; I Gst Ayu Eka Damayanthi
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.p24

Abstract

The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverage, and management ownership on CSR disclosure with company size as a control variable. The number of samples is 48 observations using the nonprobability sampling method. The data collection method used is a nonparticipant observation method. The data analysis technique is multiple linear regression analysis. This study concludes that profitability and management ownership have a positive and significant effect. Meanwhile, leverage does not have aeffect on disclosure of CSR. The results of this study form the basis for management in increasing CSR disclosure for the sustainability of the company. Keywords : Profitability; Leverage; Management Ownership; Disclosure Of Corporate Social Responsibility.
Analisis Perbandingan Kinerja Keuangan Setelah Merger atau Akuisisi Rizky Trinanda Akhbar; Ali Nurdin; Ulfa Siti Maspupah
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p13

Abstract

This study aims to investigate the company's financial performance before and after a merger or acquisition process. The research focuses on the financial performance of companies listed in Indonesia Stock Exchange that did a merger or acquisition in 2012. Secondary data from financial statements was collected and analyzed for four years before and four years after the merger or acquisition. The variables examined are profitability ratios (NPM, ROI, ROA and ROE), activity ratios (TATO and FATO), market ratios (EPS and PER), liquidity ratios (CR and QR) and solvency ratios (DR and DER). Non probability sampling method with a purposive sampling approach is used to determine the samples of this study. Using descriptive statistical test we find that financial performance before a merger or acquisition is fluctuating while after a merger or acquisition tends to decline. In other words, merger and acquisition not effective yet to improve company’s financial performance. Keywords: Acquisition; Financial Performance; Merger.
Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu Cokorda Krisna Yudha; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p13

Abstract

This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village. Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.
Bahasa IndonesiaManajemen Laba dan Perilaku Investasi: Apakah Framing Effect Diperhitungkan? Firdaus Kurniawan; Hilma Tsani Amanati; Nandya Octanti Pusparini; Meliani Mukti
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p01

Abstract

This study aims to obtain empirical evidence on the effect of earnings management on company's investment decision making, as well as to see indications of the framing effect caused by earnings management on the company's investment behavior. The sample of this study includes all manufacturing companies listed on the stock exchanges of countries in Southeast Asian region with an observation period from 2009 to 2019. The results indicate a positive and significant effect of earnings management on management investment decisions. Meanwhile, the framing effect is believed to arise as a result of earnings management practices and also influences managers in viewing further as a consideration for making company investment decisions. Keywords: Earnings Management; Investment Decision; Framing Effect.

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