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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 GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK I Nyoman Setiyadi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 17 No 3 (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 research aimed to examine the effect of leadership styles, organizational commitment and understanding of accounting information systems auditor performance public accounting firm in the province of Bali. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study were all auditors working in the office of the Public Accountant in the Province of Bali. The samples used were 54 respondents to the sampling technique used purposive sampling. Collecting data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed leadership styles, organizational commitment and understanding of accounting information systems auditor's of a positive effect on the performance of public accounting firm in the province of Bali.
PENGARUH FEE AUDIT, PROFESIONALISME PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI PEMEDIASI I Gusti Ayu Rahma Pramesti; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 18 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

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Abstract

The study aims to analyze the influence of the audit fee and professionalism of auditors on audit quality and job satisfaction as mediation at firms of public accounting in Bali, with auditors on seven offices KAP as many as 81 people as a sample by sample method saturated. The data collection is done by distributing questionnaires and analysis techniques using path analysis. The analysis finds, audit fee and auditor professionalism positive effect on audit quality and job satisfaction is able to mediate the positive effect of the audit fee and professionalism of auditors on audit quality in firms of public accounting in Bali.
PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL PEMODERASI Pande Putu Ditha Purnamasari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 19 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

The purpose of this study is to investigate and provide empirical evidence of the effect of task complexity, independence, and competence to audit quality with integrity auditor as moderating variables. This research was conducted in Public Accountant registered in the Bali Provincial Institute of Certified Public Accountants Indonesia. The sampling method used in this research is nonprobability sampling with saturated sampling technique. As the data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the analysis results obtained addressing that task complexity a significant negative effect on audit quality, independence and competence of positive and significant impact on audit quality, the integrity of the auditor is able to moderate the complexity of the task on the quality of the audit, but the integrity of the auditor is not able to moderate the independence and competence of the audit quality.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Pada Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Pemoderasi Ida Bagus Putu Rudy; Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i03.p08

Abstract

Sebuah perusahaan harus memiliki tujuan yang jelas dalam menjalankan usahanya.Meningkatkan nilai perusahaan merupakan salah satu tujuan utama perusahaan. Namun dalam usaha untuk meningkatkan nilai perusahaan akan muncul konflikagensi yang mengakibatkan adanya biaya agensi (agency cost). Salah satu cara untuk meminimalkan biaya agensi adalah dengan adanya kepemilikan saham oleh manajemen dan kepemilikan saham oleh institusional, karena adanya control mereka miliki juga kepentingan yang sama oleh masing-masing pemilik saham. Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institusional pada nilai perusahaan dengan Corporate Social Responsibility sebagai pemoderasi. Populasi penelitian ini adalah 138 perusahaan manufaktur yang terdaftar di BEI tahun 2013-2015, dengan jumlah sampel yang digunakan adalah 28 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data annual report yang diunduh dari website BEI (www.idx.co.id). Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Penelitian ini menemukan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh positif terhadap nilai perusahaan. Corporate Social Responsibility sebagai variabel pemoderasi mampu memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan tetapi tidak mampu memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan.
EVENT STUDY: ANALISIS REAKSI INVESTOR PADA PUBLIKASI LAPORAN KEUANGAN TAHUNAN Yuni Prema vahini; Nyoman Wijana Asmara Putra
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

Financial statements are the media that shows a company's financial condition and used as a source of consideration to make investment decisions. This research uses event study to testing the information content of financial statements in the event window for 11 days. The research sample is a group companies that included in the index stocks LQ-45 for five consecutive years from 2009 to 2013, there some 22 companies with 110 observations obtained in the Indonesia Stock Exchange. Hypothesis testing using a paired samples t-test. The results of this test showed no difference reaction of investors in the form of differences in average abnormal return and trading volume stocks before and after publication of financial statements statistically.
Pengaruh Profitabilitas Pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi Ni Putu Dewi Ariasih; I Ketut Yadnyana
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.p29

Abstract

The purpose of this study is to analyze the effect of profitability on corporate value with Corporate Social Responsibility as a moderation variable. This research was conducted at the Manufacturing company registered by BEI in 2014-2016. The sampling method used is purposive sampling. Number of companies that meet the criteria is 78 companies that have related data mengai variables used. Data collection was done by non participant observation method. Technique Data analysis used is test of Moderated Regression Analysis (MRA). Based on the result of research, show that profitability have a significant positive effect to company value, Corporate Social Responsibility able to moderate the influence of profitability at company value. The study also found that Corporate Social Responsibility weakens the effect of profitability on corporate value. Keywords: Profitability, Corporate Value, Corporate Social Responsibility
PENGARUH GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA PERUSAHAAN PENGAKUISISI SEBELUM MERGER DAN AKUISISI Vicentius Kelvin Kristianto Loekita; I Made Sukartha
E-Jurnal Akuntansi Vol 14 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 whether there is a management company profit before merger and acquisition and to determine whether the GCG effect on Earnings Management. This research was conducted at the Indonesian Stock Exchange (BEI). Data obtained shaped Indonesia Capital Market Dictionary (ICMD) and other historical reports in BEI period 2005-2013. Purposive sampling method used in this study and obtain a sample of 30 companies. Data collection method used in this study was non-participant observation method. The analysis technique used is a simple linear regression analysis. and the test Test Independent Sample T-Test Results of this study prove that the acquirer's earnings management prior to mergers and acquisitions. This shows that there has been a prior profit management company mergers and acquisitions. Good Corporate Governance negative effect on Earnings Management. This means that the higher the GCG then action Profit Management will be lower.
Pengaruh Bonus, Ukuran Perusahaan, dan Leverage pada Manajemen Laba Ni Wayan Tia Deviyanti; I Putu Sudana
E-Jurnal Akuntansi Vol 23 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.v23.i02.p23

Abstract

The purpose of this study is obtain empirical evidence about the effect of bonuses, firm size, and leverage on earnings management. The study was conducted on food and beverage companies listed in BEI in 2014-2016. Sampling method used is nonprobability sampling method with purposive sampling technique. There are 15 companies as a sample with a total of 45 observations. Data collection is done by documentation method. Technique Data analysis used is multiple linear regression test. Based on the results of the analysis, found that bonuses have no effect on earnings management, firm size negatively affect earnings management, and leverage positively affects earnings management. The theoretical implications in this study confirm the agency theory and positive accounting theory. Practical implications in this study of companies to strengthen internal firm and investor caution in making decisions in investing, in order to see the ratio of corporate health, because viewed from a high leverage can improve earnings management. Keywords: Bonus, firm size, leverage, earnings management and food and beverage.
PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK Putu Agustini Eka Pratiwi W.; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 15 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

Tax administration is a priority of tax reform. Indonesian state to modernize the tax administration system in order to enhance domestic revenue from the tax sector. Increased tax revenues indicate increased taxpayer compliance in performing their tax obligations. Tax penalty is a law enforcement tool so that taxpayers can fulfill all taxation obligations. The purpose of this study was to determine the influence of modernization of system administration and tax penalties on taxpayer compliance. Location of the research conducted in KPP Pratama Denpasar Timur and population used in this study is an WP OP effective in KPP Pratama Denpasar Timur. 100 people used a sample of which is determined using accidental sampling method. The research data come from questionnaires distributed to respondents with multiple linear regression analysis as data analysis techniques. Results of the analysis reveal any variable positive influence organizational structure, organizational procedures, organizational strategy, organizational culture and tax penalties on taxpayer compliance in KPP Pratama Denpasar Timur.
Opini Auditor Dan Solvabilitas Sebagai Pemoderasi Pengaruh Profitabilitas Terhadap Audit Delay I Gede Ari Dewanto; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 24 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.v24.i03.p06

Abstract

Audit delay is the time required by the auditor to generate audit reports on the performance of a company's financial statements. The purpose of this study is to obtain empirical evidence about auditor opinion and solvency as a moderator of profitability effect on audit delay. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a period of research in 2013-2015. The method of determining the sample in this study using purposive sampling method with a sample of 165 manufacturing companies during the period 2013-2015 that already meet the criteria for determining the sample. Data analysis technique applied in this research is test of absolute difference value. The results showed that Profitability had a significant negative effect on audit delay. Auditor opinion strengthens the negative effect of profitability on audit delay. Solvency weakens the negative effect of profitability on audit delay. Keywords: Audit Delay, Profitability, Auditor Opinion, Solvency.

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