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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 DIVERSIFIKASI OPERASI, LEVERAGE DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA Ni Luh Floriani Ria Dimarcia; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 15 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

The purpose of this study was to examine the influence of diversified operations, leverage and managerial ownership on earnings management. The study was conducted on companies listed in the Indonesia Stock Exchange (BEI) 2010-2014. Sample selection technique used is purposive sampling. The data collection is done by the method of documentation and analysis techniques used were multiple linear regression. Based on the results of the study with 65 sample companies observations, it is known that a diversified operation has no effect on earnings management, leverage has no effect on earnings management and managerial ownership negative effect on earnings management.
Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba Yostian Hadinata; Megawati Oktorina
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p18

Abstract

Penelitian ini menganalisis pengaruh sistem pengendalian internal terhadap manajemen laba dengan proporsi dewan komisaris independen sebagai variabel moderasi. Analisis data yang digunakan mencakup analisis statistika deskriptif dan regresi logistik menggunakan PROCESS macro v4.1 di software SPSS versi 25. Berdasarkan penetapan kriteria-kriteria penelitian, didapatkan sebanyak 33 perusahaan yang terdiri dari 16 perusahaan sektor kesehatan dengan 64 data sampel dan 17 perusahaan sektor transportasi dengan 67 data sampel. Melalui pengujian hipotesis, ditemukan hasil bahwa variabel sistem pengendalian internal menurunkan praktik manajemen laba serta variabel proporsi dewan komisaris independen memoderasi pengaruh sistem pengendalian internal terhadap manajemen laba. Kata Kunci: Sistem Pengendalian Internal; Manajemen Laba; Proporsi Dewan Komisaris Independen
ABNORMAL RETURN PORTOFOLIO WINNER-LOSER SAHAM MANUFAKTUR DI PT. BURSA EFEK INDONESIA Gusti Ayu Era Swandewi, I Made Mertha
E-Jurnal Akuntansi Vol 5 No 1 (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 Kegiatan pasar modal yang terus berkembang menyebabkan para investor kini terfokus untuk melakukan investasi di pasar modal di Indonesia, khususnya masyarakat bisnis.Memahami peluang yang ada pada pasar modal, para masyarakat bisnis mencoba berusaha menggunakan berbagai strategi investasi agar mendapatkan keuntungan di atas normal (abnormal return), tetapi jika pasar efisien, investor tidak akan memperoleh abnormal return. Anomali winner-loser merupakan salah satu anomali yang tidak sejalan dengan efisiensi pasar modal yang dikemukakan oleh Debondt dan Thaler (1985). Penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan yang signifikan antara rata-rata kumulatif abnormal return portofolio winner-loser saham Industri Manufaktur periode formasi dengan periode pengujiannya di Pasar Modal Indonesia. Untuk memecahkan masalah tersebut digunakan teknik analisis data uji beda dua rata-rata (uji T-Paired) dengan bantuan Program SPSS For Windows. Kesimpulan hasil penelitian ini adalah terdapat perbedaan yang signifikan antara rata-rata kumulatif abnormal return portofolio winner-loser saham Industri Manufaktur di Pasar Modal Indonesia. Kata kunci : abnormal return, portofolio saham winner-loser
Reaksi Pasar Modal Akibat Pengumuman Kasus Positif Pertama Virus Covid-19 Varian Omicron Di Indonesia Ni Kadek Sintya Dewi; Ni Putu Ayu Darmayanti; Anak Agung Gede Suarjaya
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p09

Abstract

The capital market reaction to an announcement or event containing information is an important thing for investors to pay attention to. Important information for investors to know for future decision making. This research aims to determine the capital market reaction caused by the announcement of the first positive case of the Omicron variant of the Covid-19 virus in Indonesia on December 16 2021. This research uses the event study method with a 7 day research period. The research sample was taken using the Slovin technique from 80 companies that are members of the Kompas100 Index. The hypothesis test used in this research is the One Sample T-test. The results of this research show that there is no market reaction as indicated by the insignificant abnormal returns obtained around the announcement event. The results of this research indicate that the capital market in Indonesia can take the form of an informationally efficient, semi-strong market. Keywords: Market Capital Reaction; Abnormal Return; Omicron Virus; Efficient Market Hypothesis; Signaling Theory
Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Individu, dan Kecenderungan Kecurangan Akuntansi Made Ayu Rhetria Sashikirana Paramitha; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p13

Abstract

The purpose of this research is to analyze the influence of the effectiveness of internal control, compliance with accounting rules, and individual morality on the tendency for accounting fraud. The data collection method was carried out by distributing questionnaires in the form of a Google Form. This research was conducted at the Denpasar City Public Works and Spatial Planning Department. The population in this study was the entire financial sub-section of the Public Works and Spatial Planning Department of Denpasar City, totaling 60 people. The data analysis technique used is multiple linear regression analysis. The results of this research state that internal control has a negative effect on the tendency for accounting fraud. Compliance with accounting rules has a negative effect on the tendency for accounting fraud. Individual morality has a negative effect on the tendency for accounting fraud.
Faktor - Faktor yang Mempengaruhi Kinerja Keuangan Bank Perkreditan Rakyat I Kadek Sardika Putra; Henny Triyana Hasibuan
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.p06

Abstract

This study aims to examine the effect of the Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (BOPO) variables on the financial performance of BPRs as proxied by ROA. The population in this study were all BPRs in Badung Regency which were registered with the Financial Services Authority (OJK) during the 2016-2018 period. Determination of the sample using purposive sampling method and obtained as many as 49 rural banks with a total of 147 observations. The analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the NPL and LDR variables have no effect on financial performance, while OEOI has a negative effect on financial performance. This research can add information and knowledge about the effect of NPL, LDR, OEOI on BPR financial performance as proxied by ROA. Keywords: ROA; NPL; LDR; BOPO.
Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements Ketut Bintang Maharani; I Nyoman Wijana Asmara Putra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p20

Abstract

This research aims to examine whether there are abnormal returns due to the increase in the Federal Funds Rate (FFR) in the United States on February 1, 2023, March 24, 2023, May 3, 2023, and July 26, 2023. The observation period for this study spanned two days before and after each event, with a sample size of 250 companies obtained using the Cochran formula. The sampling method employed was simple random sampling. The data analysis technique utilized was the one-sample Wilcoxon signed-rank test. The results of the analysis indicate that of the four FFR increase events, only the event on March 24, 2023, resulted in a significant abnormal return. It was concluded that this FFR increase event had an impact. This significant abnormal return was predicted to be due to the normalization of policies on the Indonesian Stock Exchange, which occurred one day before the event (t-1) of the FFR increase on March 24, 2023. Keywords: Abnormal Return; Event Study; Fed Funds Rate
Spesialisasi Auditor Memoderasi Kualitas Kantor Akuntan Publik, Opini Audit, Pergantian Auditor Terhadap Audit Report Lag Rahman Sastrawan; Ariefanda Iqbal Perdhana; Ermina Toliang
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p20

Abstract

The purpose of this study was to analyze the effect of the quality of the Public Accounting Firm (KAP), audit opinion, and auditor turnover on audit report lag with auditor specialization as a moderating variable. The research was carried out on companies in the agricultural sector of the plantation sub-sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample data used were 13 companies with purposive sampling method, data were analyzed using the WarpPLS application with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS), while the measurement of variables used dummy variables. The results show that the quality of KAP has a negative effect, so that it has an impact on shortening the audit report lag, while audit opinion and auditor turnover have no effect on audit report lag. Auditor specialization is able to strengthen the influence of audit opinion on audit report lag, so as to shorten audit report lag. Auditor specialization is not able to strengthen the effect of auditor turnover and KAP quality on audit report lag, so it can prolong audit report lag. Keywords : KAP Quality; Audit Opinion; Auditor Change; Auditor Specialization; Audit Report Lag.
Developing an Accounting Application to Streamline Financial Statement Preparation for MSMEs Leonardo Gilang Indra Nugraha; Dewi Kartikasari; Imanuel Zega
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p20

Abstract

The primary objective of this research is to support MSME stakeholders in preparing financial reports using the MSME E-Account application. A quantitative descriptive approach was employed, incorporating observation and surveys as data collection methods. The MSME E-Account application has been designed in alignment with the SAK EMKM framework, ensuring compliance with established standards for micro, small, and medium enterprises. This application simplifies the process of financial reporting by enabling automatic data recording, which enhances the accuracy and efficiency of financial management. By reducing errors in recording and calculation, the application not only saves time but also facilitates business analysis, ultimately supporting business growth. It is particularly beneficial for MSME practitioners across various sectors, including those without a formal accounting education, as it offers a user-friendly, flexible, and accessible interface suitable for diverse industries. The research highlights the significant contribution of the MSME E-Account application in fostering the development and progression of MSME businesses. By streamlining workflows, the application ensures a more efficient data entry process, enabling users to manage financial records with minimal effort. Furthermore, comprehensive testing of the application confirms that all its features operate effectively, underscoring its reliability as a tool for financial management in the MSME sector.
The Effect of Earnings Persistence and Leverage on Earnings Response Coefficient with Good Corporate Governance as Moderator Ni Putu Hena Adyani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 35 No 3 (2025)
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 earnings persistence and leverage on earnings response coefficient with good corporate governance as moderation. The population of this study are IDX80 companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sample was selected using purposive sampling technique and obtained a sample of 120 observations. The data analysis technique was carried out by conducting the MRA test with SPSS software. The results of this study indicate that earnings persistence has a positive effect on ERC, the higher the earnings persistence generated by the company, the higher the ERC of the company. Leverage has a negative effect on ERC, when the company has a high level of leverage it can reduce investor interest in investing, so that ERC will decrease. This study also found that GCG was able to moderate the effect of earnings persistence and leverage on ERC. Keywords: earnings response coefficient; earnings persistence; leverage; good corporate governance.

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