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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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KECERDASAN SPIRITUAL DAN SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PENGARUH TIME BUDGET PRESSURE PADA KINERJA AUDITOR Tania Purnama Sari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 19 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

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Abstract

Performance auditors questioned, since the occurrence several cases of freezing of public accounting firms as a result of violating the professional standards of public accountants (SPAP). Some research indicates time budget pressure effect on performance, but not always linear. This study aimed to determine the effect of time budget pressure on performance of auditors with spiritual intelligence and professional skepticism as a moderating. Public accounting firm Bali province is the selected location in this study. Data collection method used a questionnaire with non-probability technique sampling and obtained 39 samples. Moderated regression analysis the tool analysis of this study. The results are time budget pressure have negative effect on the performance of auditors, spiritual intelligence is able to strengthen the relationship time budget pressure on the performance of auditors and professional skepticism is able to weaken the relationship time budget pressure on the performance of auditors in the public accounting firm.
Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak Made Ari Prihastini; Bambang Suprasto Herkulanus
E-Jurnal Akuntansi Vol 21 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.v21.i02.p06

Abstract

The aim of this research is to analyze the market reaction on Indonesian Law no 11 2016 about Tax Amnesty. The market reaction is measured using abnormal return which happens in a company including the LQ45 index. To determine the sample, this research is using non probability sampling with purposing sampling technique. The data collection is done by observation non participant method. The analysis technique is Paired Sample t-test where the observation period is 7 days using SPSS tools. Based on the research, there is no reaction by the investors in the stock market regarding the tax amnesty law which is proven by there is no different in abnormal return before and after the announcement of tax amnesty law.
PENERAPAN PP NOMOR 46 TAHUN 2013 PADA PERHITUNGAN PPh TERHUTANG PT.AI TAHUN PAJAK 2013 Luh Indah Handayani; Naniek Novioari
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

PP No.46 year2013 are one of government policy to increase tax revenues from mikro, small, and medium industry taxpayer. This research are exime how application PP No. 46 Year 2013 in tax reveneus payable calculation at PT.AI. Testing was done by descriptif comparatif analysis. This research are describe and compare the result of calculation tax reveneus payable with PP No. 46 Year 2013 than the result of calcution with general scheme tax reveneus regulation. The result are showed that tax revenues payable with PP No.46 Year 2013 are lower than  tax revenues payable with general scheme tax reveneus regulation. PP No.46 Year 2013 are give more simple and efisien calculation tax revenues payable to PT.AI.
Pendidikan dan Pelatihan Memoderasi Pengaruh Teknologi Informasi dan Kemampuan Pemakai Pada Kinerja Sistem Informasi Akuntansi Ni Made Sulastri Widiantari; Made Mertha
E-Jurnal Akuntansi Vol 22 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.v22.i01.p30

Abstract

Information systems have an important role in an organization or company because the information becomes a tool in determining decisions. Information obtained is expected to be accurate information, has the right value and relevant, and available on time, whenever necessary. Such information can be generated by computer-based information systems. Information is useful data that is processed in order to become a guide for making the right decisions. One of the tools of information presentation is accounting. Accounting information system is very useful to achieve efficiency and effectiveness in determining decisions The use of computer-based accounting information system is very important applied in the BPR to produce information in the form of relevant financial statements, accurate and timely. This study aims to prove empirically that education and training to moderate the influence of information technology and the ability of users on the performance of accounting information systems. The number of samples taken as many as 48 respondents who are employees who work using computerized SIA based on the technique of non-probability sampling, namely by saturated sampling method. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, information technology and user ability have positive and significant influence on SIA performance, education and training can moderate the influence of information technology on SIA performance, but education and training are not able to moderate the influence of user ability on SIA performance in BPR Klungkung District Keywords: Information technology, user capability, education and training, SIA performance
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Gede Darmayasa; Putu Ery Setiawan
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

Changes or modernization of the tax administration system is one of the government's efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system on taxpayer compliance. Tax Office (KPP) Pratama Badung Utara used for research by selecting individual taxpayer (WPOP) as the study sample. The sample used was 100 WPOP with cluster sampling technique. Techniques of data collection is done by using a questionnaire. This study tested using multiple linear regression analysis. Based on the results of the analysis can be concluded that the variables of the organizational structure, human resource management and good governance have a significant effect on tax compliance. Variable business process and information technology and communications have no effect on tax compliance in the Tax Office (KPP) Pratama Badung Utara.
Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi Putu Pandhu Prabowo; A. A. G. P Widanaputra
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.p20

Abstract

Kode etik penting dimiliki oleh seorang akuntan dalam mengambil keputusan. Namun, pada praktiknya banyak akuntan yang masih bekerja tanpa menggunakan kode etik profesional. Menentukan kredibilitas dan integritas seorng akuntan dapat tercermin dari perilaku etis akuntan tersebut. Etika profesi sangat penting dimiliki oleh seorang akuntan, maka fokus pengembelajaran etika profesi kepada mahsiswa akuntansi sangatlah penting karena mahasiswa akuntansi merupakan titik awal pengembangan dari profesi akuntansi. Tujuan penelitian ini adalah untuk mengetahui pengaruh love of money, machiavellianisme, dan idealisme pada persepsi etis mahasiswa akuntansi. Metode penentuan sampel dilakukan dengan teknik purposive sampling. Populasi penelitian ini yaitu 200 orang Mahasiswa Program Studi Akuntansi angkatan 2014 Fakultas Ekonomi Universitas Udayana yang telah menempuh mata kuliah akuntansi perilaku, sampel yang diambil untuk penelitian adalah 200 orang. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian yaitu love of money berpengaruh negatif pada persepsi etis. Machiavellian berpengaruh negatif pada persepsi etis. Idealisme berpengaruh positif pada persepsi etis. Kata kunci: love of money, Machiavellian, idealism, persepsi etis.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis pada Struktur Modal Putu Meilita Halim; A.A. G.P Widanaputra
E-Jurnal Akuntansi Vol 23 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.v23.i03.p29

Abstract

Struktur modal memiliki pengaruh yang sangat besar terhadap nilai perusahaan. Untuk mengetahui pengaruhnya di perhatikan faktor seperti Ukuran perusahaan, Pertumbuhan penjualan dan Risiko Bisnis. Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan pada struktur modal, untuk menganalisis pengaruh pertumbuhan penjualan pada struktur modal dan untuk menganalisis pengaruh risiko bisnis pada struktur modal. Populasi dalam penelitian ini 13 perusahaan dengan menggunakan metode Purposive Samplin sampel penelitian ini 12 perusahaan. Penelitian ini dilakukan pada sektor industri otomotif terdaftar di Bursa Efek Indonesia pada periode 2014-2016 dengan teknik analisis regresi berganda. Melalui hasil pengolahan data maka dapat dikemukakan bahwa ukuran perusahaan tidak berpengaruh pada struktur modal, pertumbuhan penjualan berpengaruh positif pada struktur modal dan risiko bisnis berpengaruh negarif pada struktur modal perusahaan. Kata kunci: Ukuran perusahaan, pertumbuhan penjualan, risiko bisnis dan struktur modal perusahaan.
The influence of the utilization, use, trust, and ability of information system user technique Accounting for employee performance On the people's credit banks in Badung regency Ni Kadek Indah Selvia Dewi; I Ketut Yadnyana
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.p28

Abstract

Companies need an accounting information system that is useful for long-term life of the company where the technology can improve employee performance. The purpose of this study is to determine the effect of interest in the use, use, trust, and ability of user information systems accounting techniques on employee performance. The population in this study are employees who use the accounting information system contained in Rural Banks in Badung regency. Where is the BPR in Badung regency numbered 52 BPR. The sample used in this study is as many as 100 respondents The number of samples obtained by using slovin formula. Data analysis used in this research is multiple regression analysis. This study found that interest in utilization, use, trust, and technical ability of user accounting information system have a positive effect on employee performance. This shows the four variables are able to improve employee performance. Keywords: interest in utilization, usage, trust, user technique capability, employee performance.
TINGKAT UNDERPRICING DAN REPUTASI UNDERWRITER Ni Luh Ulansari Manikan Widayani; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 4 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 Reputasi underwriter, secara teori, akan menaikkan tingkat underpricing. Namun, beberapa penelitian yang ada menunjukkan hal yang berlawanan. Penelitian ini dimaksudkan untuk mengkonfirmasi adanya perbedaan tingkat underpricing antara emiten yang menggunakan underwriter prestisius dengan emiten yang menggunakan underwriter non prestisius ketika melakukan penawaran umum perdana. Sampel amatan yang digunakan berjumlah 169 buah diperoleh dari website Bursa Efek Indonesia dan diolah menggunakan teknik analisis independen sampel T tes. Data yang diolah adalah data sekunder berupa nilai underpricing dan reputasi underwriter yang diproksikan dengan lima besar penjamin emisi berdasarkan jumlah emisi yang dijamin satu tahun sebelumnya. Hasil pengujian menunjukkan bahwa tingkat underpricing emiten yang prestisius tidak lebih besar daripada tingkat underpricing emiten yang menggunakan underwriter non prestisius. Kata kunci: underpricing, reputasi underwriter, IPO
Faktor-Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting Desak Made Darmayoni; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p05

Abstract

The development of technology information influences the company to do financial reporting through the website, to make easier to spread the required potentials information and investment opportunities. This research aims to provide empirical evidence influence of leverage, liquidity, profitability, listing age, and auditor reputation on probability timeliness of Internet Financial Reporting. The research was conducted on Mining Sector Companies listed in the Indonesian Stock Exchange in 2014 – 2017. The samples were 128 companies with the purposive sampling method. For collecting data used observation and literature. The analysis technique used is a multivariate analysis by using binary logistic regression. Based on the results of the analysis was found that only profitability has a positive and significant effect on the probability of timeliness of Internet Financial Reporting. While leverage, liquidity, listing age, and auditor reputation have no effect on the probability of timeliness of Internet Financial Reporting. Keywords: Internet Financial Reporting; Leverage; Liquidity; Profitability; Listing Age; Auditor Reputation.

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