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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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PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER DAN COMPUTER SELF EFFICACY PADA KINERJA AUDITOR I Gede Girinatha Surya; Ni Luh Sari Widhiyani
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

This study was to determine the effect of the application of Computer Assisted Audit Techniques (CAATs) and Computer Self Efficacy (CSE) on the performance of auditors.This study uses Computer Assisted Audit Techniques and Computer Self Efficacy as independent variables and the performance of auditors as the dependent variable. The variable in this study was measured using a questionnaire with 4 Likert scale. This study was conducted in public accounting firms that are members of the Indonesian Institute of Certified Public Accountants (IAPI) area of ??Bali. Data was collected by distributing questionnaires to auditors as respondents using purposive sampling method of sampling. Techniques of analysis using multiple linear regression analysis.These results indicate that the variable Computer Self Efficacy Computer Assisted Audit Techniques and significant positive effect on the performance of auditors.
PENGARUH TEKANAN KETAATAN, SENIORITAS AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Ni Ketut Riski Agustini; Ni Ketut Lely Aryani Merkusiwati
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

Auditor is a profession that one of the duties carry out an audit of the financial statements, to carry out the task required an audit judgment. Audit judgment giving effect to the final conclusion. Performance audit the auditor in making the judgment is influenced by various factors. The purpose of this study was to examine the effect of adherence pressure, seniority auditor and time budget pressure on audit judgment. This study uses primary data were collected using a questionnaire as an instrument of data collection techniques that spread to the respondent. Respondents are auditors who worked on KAP in Bali listed on the Indonesian Institute of Certified Public Accountants. The sampling method using saturated sample. Number of questionnaires distributed as much as 87 questionnaires, while that may be used as further analysis of 50 questionnaires. The analysis technique used multiple linear regression analysis. Based on the analysis found that that pressure obedience and time budget pressure on audit judgment, whereas seniority auditor's judgment does not affect the audit.
PENGARUH RETURN ON ASSETS, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, SIZE PADA PERATAAN LABA I Made Arya Dwiputra; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 16 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

Income smoothing is a deliberate action taken to reduce fluctuations in earnings, where managers wear certain accounting methods to reduce the profit fluktusi. Income smoothing management practices with the aim of reducing the tax debt, increase the confidence of investors, can strengthen the relationship between managers and employees. Factors examined in this study consists of one dependent variable income smoothing and four independent variables, return on assets, netprofit margin, debt to equity ratio and firm size. The study was conducted on banking companies listed in the Indonesia Stock Exchange during the observation period 2010-2013. The samples obtained were 24 enterprises with non-probability sampling methods, particularly purposive sampling. The analysis technique used is the logistic regression analysis. The analysis finds that the return on assets and the size of the company does not affect the income smoothing practices. As well as the net profit margin and debt to equity ratio affect the income smoothing practices.
PENGARUH PERBEDAAN LABA AKUNTANSI, LABA FISKAL, TINGKAT HUTANG PADA PERSISTENSI LABA I Made Andi Suwandika, Ida Bagus Putra Astika
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 Permasalahan yang hendak dijawab dalam penelitian ini adalah bagimana pengaruh perbedaan antara laba akuntansi dengan laba fiskal serta tingkat hutang pada persistensi laba. Penelitian ini memilih 23 sampel perusahaan perbankan di BEI pada tahun 2007 sampai 2011 dengan metode purposive sampling dan regresi linear berganda sebagai teknik analisisnya. Berdasarkan hasil analisis ditemukan bahwa semakin besar perbedaan laba akuntansi dengan laba fiskal (large negative book-tax differences) tidak menujukkan persistensi laba rendah sedangkan semakin besar perbedaan laba akuntansi dengan laba fiskal (large positive book-tax differences) maka semakin rendah persistensi laba. Perusahaan dengan large negative book-tax differences tidak terbukti memiliki persistensi laba lebih rendah dibanding perusahaan dengan small book-tax differences, sedangkan perusahaan dengan large positive book-tax differences terbukti memiliki persistensi laba lebih rendah dibanding perusahaan dengan small book-tax differences. Tingkat hutang tidak berpengaruh positif dan tidak signifikan pada persistensi laba. Kata kunci: book-tax differences, persistensi laba, tingkat hutang
FAKTOR – FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012 Ni Putu Ayu Pudak Sari
E-Jurnal Akuntansi Vol 7 No 1 (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

ABSTRAK Penelitian ini bertujuan mengetahui pengaruh profitabilitas dan dividend payout ratio terhadap struktur modal di perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Secara teori, penentuan faktor-faktor yang memengaruhi struktur modal berdasarkan pada pecking order theory. Penelitian ini mencakup 68 perusahaan non keuangan dengan menggunakan penelitian kuantitatif dengan data sekunder didapat melalui observasi non partisipan berupa studi dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 12,2% yang diolah dengan teknik regresi linier berganda. Hasil analisis yang dilakukan yaitu profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal sedangkan dividend payout ratio tidak berpengaruh signifikan terhadap struktur modal. Kata kunci: dividend payout ratio, profitabilitas, struktur modalABSTRAK Penelitian ini bertujuan mengetahui pengaruh profitabilitas dan dividend payout ratio terhadap struktur modal di perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Secara teori, penentuan faktor-faktor yang memengaruhi struktur modal berdasarkan pada pecking order theory. Penelitian ini mencakup 68 perusahaan non keuangan dengan menggunakan penelitian kuantitatif dengan data sekunder didapat melalui observasi non partisipan berupa studi dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 12,2% yang diolah dengan teknik regresi linier berganda. Hasil analisis yang dilakukan yaitu profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal sedangkan dividend payout ratio tidak berpengaruh signifikan terhadap struktur modal. Kata kunci: dividend payout ratio, profitabilitas, struktur modal
Tingkat Kecukupan Cadangan Kerugian Kredit Ekspektasian di Era Pandemi Pada Bank Pembangunan Daerah Bali Dewa Ketut Wira Santana; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p10

Abstract

The research aims to analyze the formation of Expected Credit Loss Reserves (CKKE) at the Bali Regional Development Bank (BPD) during the COVID-19 pandemic in accordance with POJK 17 of 2021 concerning the Second Amendment to Financial Services Authority Regulation Number 11/Pojk.03/2020 concerning National Economic Stimulus As a Countercyclical Policy on the Impact of the Spread of Coronavirus Disease 2019. The research uses a qualitative method approach with research subjects in all credit sectors owned by Bank BPD Bali. The methods used in collecting data in research are interviews and documentation studies. The data analysis technique used by the research uses triangulation, namely data reduction, data presentation, and drawing conclusions. The results of the study show that the level of adequacy of the establishment of BPD Bali's Expectation Credit Loss Reserves (CKKE) is in sufficient condition to be able to cover credit restructuring due to the impact of the COVID-19 pandemic, which can be seen from the average coverage ratio which has been 100%. Keywords: Banking, Credit Expectations, Economic Impactsiko debitur.
Era Digitalisasi : Keberminatan Profesi Akuntan Publik di Kalangan Mahasiswa Sarjana Akuntansi Enung Nurhayati; Teti Rahmawati; Nevi Marliani
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p05

Abstract

The development of digital technology has had an impact on shifting the role of the public accounting profession. However, this is not in line with the unstable growth in the number of public accountants every year. This research aims to analyze accounting students' interest in working as public accountants in the era of digitalization. The population of this research was Accounting students at levels III and IV at private universities in Region III Cirebon, totaling 1,141 students with a total sample of 301 students. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that job market considerations, professional recognition, financial rewards and professional training have a significant positive effect, while technological advances in the field of accounting and self-efficacy have no effect on interest in choosing a profession as a public accountant in the era of digitalization. This research can be used as a basis for decision making to increase interest in the public accounting profession in the era of digitalization, especially among accounting students. Keywords: Digitalization Era; Interest; Public Accountant; Profession.
Analisis Faktor yang Mempengaruhi Profitabilitas Lembaga Perkreditan Desa Ni Wayan Sari Utami; I Wayan Ramantha
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p15

Abstract

The research aims to determine the effect of savings, capital adequacy and credit distribution on profitability with non-performing loans as a moderating variable. Saturated sampling technique was used in this research so that all members of the population were used as research samples, namely 33 Village Credit Institutions (LPD) in Sukawati District. This research uses the Moderated Regression Analysis (MRA) analysis technique, with the data used coming from the annual financial reports of LPDs in Sukawati District from 2017 to 2021. The results of this research show that savings, capital adequacy and credit distribution partially have a positive effect on profitability LPD. Non-performing loans have a negative effect on LPD profitability. In addition, non-performing loans partially weaken the influence of savings and credit distribution on LPD profitability. Non-performing loans strengthen the influence of capital adequacy on LPD profitability. Keywords: Savings; Capital Adequacy; Lending; Non-Performing Loan; Profitability
Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance Luh Pringgita Tami Sarasmita; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p03

Abstract

This study aims to obtain empirical evidence regardingthe effect of fixed asset intensity, excecutive compensation, and institusional ownership on tax avoidance in the Mining Sector Manufactur contained on the Stock Exchange in the 2016-2019. The sample was determained using the nonprobability sampling method with a purposive sampling technique, obtained as many as 55 companies with 4 of observation in order to obtain 220 data observations. Data analysis techniques using the Multiple Liniear Regression test. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that the intensity of fixed assets and institutional ownership has a negative effect on tax avoidance. This means that the higher the intensity of the company's fixed assets and the greater the company's institutional ownership causes the lower level of tax avoidance. Executive compensation has a positive effect on tax avoidance. This means that the higher the compensation given to the executive, the higher the level of tax avoidance. Keywords: Fixed Asset Intensity; Excecutive Compensation; Institusional Ownership; Tax Avoidance.
Profitabilitas, Kepemilikan Publik, Kebijakan Dividen, dan Praktik Income Smoothing Ni Putu Paras Masari Teja Nirmala; Made Yenni Latrini
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p08

Abstract

This study attempts to show how profitability, public ownership, and dividend policy affect income smoothing practices. The scope of this study is banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The research sample of 62 observations was the result of selection from the purposive sampling technique. Multiple linear regression analysis method were applied to analyze the research data. Based on the results of the analysis, empirical evidence was obtained that income smoothing practices were negatively influenced by profitability and income smoothing practices were positively influenced by public ownership. Meanwhile, dividend policy does not show a significant influence on income smoothing practices. Keywords: Profitability; Public Ownership; Dividend Policy; Income Smoothing Practice

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