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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
 61   62   63   64   65 
Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi Yunita Ardianti; Akram Akram; Surasni Surasni
E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p30

Abstract

This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population in this study were 82 companies and 36 research samples using purposive sampling method. This study uses path analysis with SPSS 23. Analysis tools. The results of this study indicate that managerial ownership and independent commissions influence CSR simultaneously. Managerial ownership, independent commissioners and CSR have no effect on company value simultaneously. Managerial ownership does not partially affect CSR and companyvalue. Independent commissioners do not partially influence CSR and company value. Keywords: Corporate Value, CSR, Managerial Ownership, Independent Commissioner
Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik Putu Nanda Rahayu; Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p16

Abstract

The purpose of this study was to obtain empirical evidence of the influence of career motivation, economic motivation, financial rewards, professional training, consideration of the job market, the environment of friends and family in choosing a career as a public accountant. Methods Determination of samples in this study using purposive sampling technique. The sample of this study were regular accounting students at FEB Udayana class of 2015, amounting to 142 people. Data collection methods used with the questionnaire method in the form of a questionnaire. The data analysis technique used is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career and economic motivation, financial rewards, professional training, consideration of the job market, friend and family environment had a positive effect on career choice as a public accountant. Keywords: Career motivation, financial rewards, professional training, consideration of the labor market, environment, and selection of a career in public accounting.
Meninjau Faktor Keberhasilan Implementasi Enterprise Resource Planning: Perspektif Organisasi Nadra Ali Akbar
E-Jurnal Akuntansi Vol 29 No 2 (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.v29.i02.p04

Abstract

Some previous studies assess the key to successful ERP implementation is the success of the organization. The purpose of this study is to analyze and re-evaluate the factors that influence the success of ERP implementation in an organizational perspective. The design of this study used descriptive quantitative methods. The data used are primary data with questionnaires as data collection. Technical analysis of data using multiple linear regression. A total of 60 respondents were obtained from service, manufacturing and banking companies in the city of Surabaya. Based on the results of the regression analysis of organizational culture and organizational leadership has a positive and significant relationship to the success of ERP implementation. While the support of top management and organizational environment does not have a significant relationship to the success of ERP implementation. Keywords : ERP Implementation; Organization; Leadership.
Pengaruh Kesadaran Wajib Pajak, Sanksi, Kualitas Pelayanan dan Sosialisasi pada Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Putu Atik Widiastini; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p03

Abstract

Motor vehicle tax is a tax on the ownership and / or control of motor vehicles. The purpose of this study is to obtain empirical evidence of the influence of taxpayer awareness, tax sanctions, service quality and tax information dissemination on tax compliance in paying motor vehicle tax in Denpasar. This research is located in the Joint Office SAMSAT Denpasar City. The number of samples used was 100 motor vehicle taxpayers which were calculated using the Slovin formula with the sample determination method used was accidental sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that taxpayer awareness, tax sanctions, service quality and tax socialization have a positive effect on taxpayer compliance in paying motor vehicle tax at the Joint Office of SAMSAT Denpasar. Keywords: Taxpayer Awareness; Penalty; Service quality; Socialization; Obedience.
PENGARUH PEMANFAATAN TEKNOLOGI, PARTISIPASI PEMAKAI, MANAJEMEN PUNCAK DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Kadek Kusuma Pardani; I Gst Ayu Eka Damayanthi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technology, user participation, top management support and engineering capabilities users of accounting information systems at the effectiveness of accounting information systems. Sampling technique used is the census sampling technique (saturated sample) and get a sample of 100 samples. Questionnaires were returned and deserves to be treated as many as 100 questionnaires. Data analysis technique used is the technique of linear regression analysis showed that the variables berganda.Hasil use of information technology, user participation, top management support, the ability of users of accounting information systems engineering positive influence on the effectiveness of the system of accounting informmasi.
PENGARUH PAJAK DAERAH, RETRIBUDI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS PADA BELANJA MODAL PROVINSI BALI I Komang Sudika; I Ketut Budiartha
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.p30

Abstract

The purpose of this study was to determine effect of local taxes, levies, general allocation fund, and special allocation funds on capital expenditure of Bali. This study includes 8 kabupatan and 1 city in 2010-2014. Analysis techniques used in this research is multiple linear regression to the data of observation as much as 45. The results of study showed that the local tax general allocation fund and special allocation funds significant positive effect on capital spending, only levies no effect on capital spending. This shows that there is still the dependence of local governments to transfer funds from the central government.The determinant coefficient showed 87.5 percent Capital expenditures can be explained or influenced by the Local Taxes, Levies, General Allocation Fund and Special Allocation Fund while remaining 12.5 percent is explained or influenced by other variables outside our model
PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO, PROFITABILITAS DAN KEPEMILIKAN SAHAM INSTITUSIONAL PADA PERATAAN LABA Ayu Dewi Suryani; Eka Damayanti
E-Jurnal Akuntansi Vol 13 No 1 (2015)
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

Abstract

The company’s activity can’t be spared from the agency conflict between management (agent) and shareholder (principal) which is the impact of the differences in the interests of the two sides. The preassure to meet the targeted performance urged mangers to do strategies that will increase income of his company. The observasion is done at the company’s manufacturing at Indonesia stock exchange during 2010-2013. Overall observations of 15 companies selected through purposive sampling. Eckel index is used as an indicator of the classification distinguishing between did or didn't make income smoothing. Binary logistic of regression for to test the hypothesis. The results conclude that the only debt-to-equity ratio effect. Three other independent variables showed no effect.
Pengaruh Kemampuan Teknik Personal, Pelatihan dan Pendidikan terhadap Efektivitas Penggunaan SIA Pada Rumah Sakit Tellycia Ruth Turnip; I Made Sadha Suardhika
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.p22

Abstract

The purpose of this study is to determine the effect of personal technical skills, training and education on the effectiveness of the use of accounting information systems. The population in this study were 9 hospitals in Badung regency and 9 samples of hospital determined by saturated sample method. Respondents in this study amounted to 63 employees. Data collection was done by interview and questionnaire. Data analysis technique used is with multiple linear regression.The results of this study indicate that the variable of personal technique ability has a significant positive effect on the effectiveness of the use of accounting information system, this means that if the high personal technique skills then the effectiveness of the use of accounting information system will be high, and training and education variables significant positive effect on the effectiveness of the use of accounting information system , this means that the more employees participate in training and education then the effectiveness of the use of accounting information systems will increase. Keywords: Ability of personal technique, training and education, effectiveness of accounting information system usage.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, DAN WINNER/LOSER STOCK TERHADAP PRAKTIK PERATAAN LABA Andhika Fajar Iskandar; Ketut Alit Suardana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the factors that affect the income smoothing in Indonesia Stock Exchange (BEI) during the period 2010-2013. The sample used is manufacturing companies listed in Indonesia Stock Exchange listed until 2013 as many as 58 companies selected through a purposive sampling, so that the total number of observations with a 4-year study period was 232 observations. Variables tested in this study, namely the size of the company, return on assets, and the winner/loser stock. Based on data analysis techniques are logistic regression were performed in this study, the research results obtained show that the variable size of the company and the return on assets influence the practice of income smoothing, while the variable winner / loser stock no effect on income smoothing practices.
Pengaruh CSR dan Intellectual Capital pada Kinerja Keuangan Perbankan di Bursa Efek Indonesia Periode 2013-2016 Novi Mariyantini; I.G.A.M Asri Dwija Putri
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.p14

Abstract

ABSTRAK Pengungkapan Corporate Social Responsibility (CSR) dan Intellectual Capital dalam perusahaan dapat menyebabkan kinerja keuangan suatu perusahaan makin meningkat. Penelitian ini memiliki tujuan untuk mengetahui pengaruh Corporate Social Responsibility dan Intellectual Capital pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2013-2016. Sampel penelitian yang diperoleh sebanyak 97 perusahaan dengan menggunakan metode nonprobability sampling, yaitu purposive sampling. Regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil analisis menunjukkan bahwa Corporate Social Responsibility memiliki pengaruh positif pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Intellectual Capital juga memiliki pengaruh positif pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Kata kunci: corporate social responsibility, intellectual capital, kinerja keuangan ABSTRACT Disclosure of Corporate Social Responsibility (CSR) and Intellectual Capital in company can cause financial performance of a company to increase. This research has a purpose to know the influence of Corporate Social Responsibility and Intellectual Capital on the financial performance of banks listed on the Indonesia Stock Exchange in the period 2013-2016. The sample of the research is 97 companies using nonprobability sampling method, that is purposive sampling. Multiple linear regression is a data analysis technique used in this study. The results of the analysis show that Corporate Social Responsibility has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Intellectual Capital also has a positive influence on the financial performance of banks listed in Indonesia Stock Exchange (IDX) period 2013-2016. Keywords: corporate social responsibility, intellectual capital, financial performance

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