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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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KEBERADAAN KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA PEMBERIAN OPINI GOING CONCERN Clara Azelia Devi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 17 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 the effect of firm size on giving opinions going concern and the existence of audit committee in moderating the effect of firm size on giving opinions going concern. The study was conducted at the manufacturing companies listed in Indonesia Stock Exchange year period 2012-2014. Samples were obtained by 69 companies with non-probability sampling methods, particularly purposive sampling. Data analysis technique used is logistic regression analysis approach moderated regression analysis (MRA). The analysis finds that the size of the company's significant negative effect on the administration of going concern opinions and the existence of an audit committee is not able to moderate the influence of the size of the company in the provision of a going concern opinion.
ANALISIS TINGKAT KEMAHALAN HARGA, RETURN SAHAM, EPS DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN STOCK SPLIT Ni Putu Pradnyamitha Devy Handayani; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 19 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

A stock split is an action undertaken by issuer to break down the original value of shares into the smaller ones in order to increase the number of shares in market without making any raising in the paid-up capital. This study aims to provide empirical evidences about analysis of the expensiveness level of price, stock returns, earning per share, and the liquidity of stock trades towards the stock split decision. The population is manufactured companies listed in Indonesian Stock Exchange 2013-2015. The sampling method using non-probability method with a purposive sampling technique obtained 129 company samples and 387 observational. The technique analyzing is discriminant analysis. The result of hypothesis testing shows that the variable of stock returns and earnings per shares give a positive impact to the stock split decision. On the other hand, the level of expensiveness price and the liquidity of the trades do not give such impact.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, FAKTOR SOSIAL, DAN KONDISI YANG MEMFASILITASI TERHADAP MINAT PENGGUNAAN E-FILING Sang Ayu Putu Syaninditha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 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

E-filing is the modernization of the tax administration system in Indonesia to facilitate taxpayers in submitting his notice electronically conducted through an online system in real time. This study aims to determine effect the perception of usefulness, perceived ease, social factors and conditions that facilitate the interest of the behavior of individual taxpayers in the use e-filing by applying the model of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This research was conducted at the Tax Office (KPP) Pratama Gianyar. This study uses Slovin formula for determining the total sample of 100 individual taxpayers with accidental sampling method. Data collected through questionnaires. The analysis technique used is multiple linear regression. The results showed that perceptions of usefulness, perceived ease, social factors and conditions that facilitate joint significant positive effect on interest the behavior of individual taxpayers in the use of e-filing.
Motivasi Kerja dan Profesionalisme Memoderasi Pengaruh Kompleksitas Tugas Pada Kinerja Auditor Lina Dwi Kumala Sari; I Dewa Nyoman Wiratmaja
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.v20.i03.p28

Abstract

Kualitas audit ditentukan oleh kinerja auditor yang melaksanakan penugasan audit. Untuk itu penelitian fokus pada kinerja auditor dengan tujuan untuk mengetahui apakah motivasi kerja dan profesionalisme sebagai pemoderasi pengaruh kompleksitas tugas pada kinerja auditor di Kantor BPK RI Perwakilan Provinsi Bali. Penentuan sampel menggunakan metode sampel jenuh dimana pengumpulan data dilakukan dengan menggunakan kuesioner. Banyaknya sampel penelitian yang digunakan adalah 36 responden. Teknik analisis data yang digunakan adalah teknik analisis MRA. Hasil penelitian ini menunjukkan bahwa (1) kompeksitas tugas berpengaruh positif pada kinerja auditor yang berarti bahwa semakin tinggi kompeksitas tugas maka akan semakin tinggi kinerja dari seorang auditor, (2) profesionalisme memperkuat pengaruh kompleksitas tugas pada kinerja auditor, (3) motivasi kerja memperkuat pengaruh kompleksitas tugas pada kinerja auditor.
Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi Putu Nirmala Chandra Devi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 22 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.v22.i03.p23

Abstract

Getting maximum firm value, can be achieved by tax aggressiveness. However, this tax aggressiveness is could lead to agency conflicts between the manager and shareholders. Firm size is expected to minimize agency conflicts that occur and can increase the value of the firm. This study aims to obtain empirical evidence about the influence of tax aggressiveness on firm value and the role of firm size in moderating the influence of tax aggressiveness on firm value. This research was conducted at property and real estate company which listed in Indonesian Stock Exchange in 2012-2016 using non probability sampling method with purposive sampling as sample selection method. The number of samples is 65 samples. Data analysis technique used is Moderated Regression Analysis (MRA). The result of this analysis is tax aggressiveness negatively affect of the firm value and the firm size weakens the influence of tax aggressiveness on the firm value. Keywords: firm value, tax aggressiveness, firm size
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Dan Kesadaran Wajib Pajak Pada Kepatuhan WPOP Ni Luh Putu Yunika Antari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 26 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.v26.i01.p09

Abstract

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations. Keywords: modern tax administration system, service quality, and taxpayer awareness
Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Lina Apsari; Putu Ery Setiawan
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.p06

Abstract

ABSTRAK Aktivitas tax avoidance dapat meningkatkan profitabilitas perusahaan sehingga meningkatkan nilai perusahaan atau sebaliknya menurunkan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh tax avoidance terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sampel yang diperoleh sebanyak 39 perusahaan dengan metode nonprobability sampling, khususnya purposive sampling. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA).Hasil analisis menemukan bahwa ETR berpengaruh positif pada nilai perusahaan. Bagi investor nilai ETR yang rendah mengindikasikan adanya aktivitas tax avoidance yang tinggi dan berpengaruh terhadap menurunnya nilai perusahaan. Hal ini dikarenakan bagi perusahaan aktivitas tax avoidance menyebabkan perusahaan dinilai buruk. Aktivitas tax avoidance juga menyesatkan investor dengan menyajikan laporan keuangan yang telah dimanipulasi. Kebijakan dividen dalam penelitian ini mampu memperlemah pengaruh negatif tax avoidance pada nilai perusahaan. Hal ini dikarenakan bagi investor pembayaran dividen meningkatkan kesejahteraan investor dan bagi perusahaan pembayaran dividen mampu menarik investor baru untuk berinvestasi di perusahaan tersebut sehingga meningkatkan nilai perusahaan. Kata kunci: tax avoidance, kebijakan dividen, nilai perusahaan.
Kebijakan Deviden, Perputaran Persediaan Dan Perputaran Modal Kerja, Kebijakan Hutang dan Set Kesempatan Investasi Putu Purnama Dewi; Helfrida Lila Man
E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p25

Abstract

This study aims to exmine the effect of inventory turnover dividend policy and working capital turnover on debt policy with the investment opportunity set as a moderating variable in manufacturing companies of various industrialsectors listed on the Indonesia Stock Exchange for the period 2015 to 2017. This research uses purposive sampling method that is determining the number of samples taken randomly basedon certain criteria The eligible sample is 10 companies in the various industrial sector listed. Analysis data using multiple regression techniques. Keywords: Dividend policy, inventory turnover, working capital turnover, investment opportunity set, debt policy.
Pengaruh Struktur Aset, Profitabilitas, Operating Leverage Dan Likuiditas Terhadap Struktur Modal Perusahaan Consumer Goods di BEI I Komang Yusa Dharmadi; I Gusti Ayu Made Asri Dwija Putri
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.p08

Abstract

Capital structure is counter balance between capital eksternal (long-range) with the self capital. The purpose of this study to determine the effect of asset structure, profitability, operating leverage and likuiditas to capital structure. The measurement this study of capital structure use the long term debt to equity ratio (LTDER). Excelsior mount the presentase LTDER indication that excelsior of debt composition compared to a equity of a company. The study focussed at consumer goods company enlisted in Effect Exchange Indonesia (BEI) Period 2010-2014. Perception amount as much 100 sampel research obtained with the method of nonprobability sampling with the technique of purposive sampling. Analysis technique used in this study is multiple linear regression analysis. The result showed that asset structure and liquidty have a positive effect to capital structure, profitability and operating leverage have a negativity effect to capital structure. Keyword: Capital structure, asset structure, profitability, operating leverage, and liquidity
PENGARUH KEJELASAN SASARAN ANGGARAN,PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA Ni Made Mega Cahyani; I Made Karya Utama
E-Jurnal Akuntansi Vol 10 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

Knowing the influence of budget goal clarity, control of accounting and reporting systems with organizational commitment as a moderating variable on performance accountability in government agencies is the purpose of this research. Determination of the sample using purposive sampling method with data analysis techniques that Moderation Regression Analysis. The results of empirical studies show that there is positive and significant budget goal clarity with performance accountability government agencies, there is a positive and significant impact on performance accountability accounting controls government agencies, there is a positive and significant impact on the system performance accountability government agencies, organizational commitment but not significant negative effect does not have a significant moderating effect on the relationship between budget goal clarity with performance accountability government agencies, organizational commitment does not have a significant moderating effect on the relationship between accounting controls with performance accountability government agencies, organizational commitment not have a significant moderating effect on the relationship between performance accountability reporting system with government.

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