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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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CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA KINERJA PERUSAHAAN kadek karmilayani karmila; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 14 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 company's performance illustrates the company's financial condition as reflected by performance in a period that was analyzed by financial ratios. Measurement of company performance is done to see whether the results of the company are in accordance with the planning. The purpose of this study was to determine the effect of managerial ownership and institutional ownership in the company's performance with corporate social responsibility as a moderating. This study was performed on companies listed in the Indonesia Stock Exchange in 2012-2014. The number of samples obtained as many as 132 companies, with a purposive sampling method. Independent variables used in this study is the managerial ownership and institutional ownership. The dependent variable used is the company's performance. The analysis technique used is moderated regression analisys (MRA). The results showed managerial ownership negative effect on the company's performance, institutional ownership has no effect on the company's performance, and CSR can not moderate the effect of managerial ownership and institutional ownership on company performance.
Pengaruh Faktor Finansial dan Good Corporate Governance Terhadap Ketepatan Waktu Corporate Internet Reporting Putu Kiki Nadia Pratiwi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 24 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.v24.i02.p08

Abstract

Perkembangan tingkat penggunaan internet menjadi trend bagi perusahaan untuk melaksanakan corporate internet reporting. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh faktor finansial yang diproksikan pada profitabilitas dan financial distress, serta good corporate governance yang diproksikan pada kepemilikan manajerial, ukuran dewan komisaris, dan komite audit terhadap ketepatan waktu corporate internet reporting dengan ukuran perusahaan sebagai variabel kontrol. Penelitian ini dilakukan pada perusahaan sektor keuangan yang terdaftar di BEI tahun 2016. Jumlah sampel yang diambil sebanyak 37 perusahaan, dengan teknik purposive sampling. Berdasarkan hasil analisis regresi linier berganda, ditemukan bahwa profitabilitas, financial distress, kepemilikan manajerial dan komite audit tidak berpengaruh terhadap ketepatan waktu corporate internet reporting. Ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif terhadap ketepatan waktu corporate internet reporting. Kata Kunci: Profitabilitas, financial distress, good corporate governance, ukuran perusahaan, timeliness corporate internet reporting
PENGARUH AUDIT TENURE, PERGANTIAN AUDITOR DAN FINANCIAL DISTRESS PADA AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS Putu Yulia Hartanti Praptika; Ni Ketut Rasmini
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

This study aims to determine the effect of audit tenure, auditor switching and financial distress on audit delay. This research was taken on Consumer Goods companies which are listed in Indonesia Stock Exchange in 2009-2014 period. Samples were selected by using random sampling method, with the number of observations of 144 samples. The data analysis technique which is used on this research is multiple regression analysis. The results showed that the auditor switching and financial distress have a positive effect on audit delay, while the audit tenure has no effect on audit delay.
Analisis Perencanaan Audit dan Kompetensi Auditor pada Kualitas Audit di Perwakilan BPKP Provinsi Bali Ahmad Fajrin Azizi; I Ketut Muliartha
E-Jurnal Akuntansi Vol 25 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.v25.i02.p02

Abstract

Audit planning and auditor competence are determinants of audit quality carried out by auditors. Audit planning and auditor competence are needed to conduct audit judgments where the accuracy of judgment produced by the auditor in completing the audit work has an influence on the final conclusion. Auditors in conducting judgments must be carried out with audit planning and adequate auditor competence. The purpose of this study was to analyze the influence of audit planning and auditor competency on audit quality at the Representative of the Bali Provincial Finance and Development Supervisory Agency (BPKP). This research was conducted at the Bali Provincial BPKP Representative Office. The number of samples taken were 77 Auditor Functional Officers (PFA), with purposive sampling method with PFA requirements that had auditor certification and were not carrying out education outside Bali during sampling. Data collection is done through questionnaire techniques. The analysis technique used is multiple linear regression using SPSS. The results of the analysis show that there is a positive and significant influence between audit planning and auditor competence on audit quality. This means that audit planning and adequate auditor competence can maintain audit quality produced by the Auditor's Functional Officer. Keywords: audit planning, auditor competence, audit quality
Menelisik Peran Auditor Internal Pemerintah Saat Ini Berdasarkan Penilaian Internal Audit Capability Model (IACM) Yanti Manggarani; Yudiyanto Yudiyanto
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.p09

Abstract

The research aims to test the effectiveness of government internal audits. This study uses multiple regression analysis techniques to determine the effectiveness of internal audit on the role of assurance and consulting. The research population is 542 local governments in Indonesia with a time span between 2018-2020. The samples taken were 1,559 local governments to test the role of assurance, while to test the effectiveness of internal audit on their consulting role, there were 1,484 local governments. The results of the study show that the more effective the Government Internal Supervisory Apparatus (APIP), the role of APIP in conducting assurance and consulting will also increase. In this study, APIP's assurance role was seen from APIP's ability to review LKPD. The consulting role for APIP will also increase when APIP is able to maintain good relations with other organizational units. Keywords: Internal Audit; Consulting; Assurance; Audit Opinion; Capability Model.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BPR BALI HARTA SANTOSA DAN BPR MERTHA SEDANA I Gusti Bagus Ngurah Panji Putra
E-Jurnal Akuntansi Vol 4 No 3 (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 Tingkat kesehatan BPR penting untuk dianalisis dan dievaluasi dikarenakan BPR memiliki peran penting dalam kehidupan masyarakat. Penelitian ini merupakan jenis penelitian komparatif yaitu membandingkan tingkat kesehatan antara dua BPR yaitu BPR Bali Harta Santosa dan BPR Mertha Sedana. Teknik analisis data yang digunakan dalam penelitian ini adalah uji independent t-test menggunakan uji Mann-Whitney. Hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan rasio CAR, ROA, LDR, dan tingkat kesehatan BPR ditinjau dari aspek CAMEL secara keseluruhan antara BPR Bali Harta Santosa dan BPR Mertha Sedana. Sedangkan untuk rasio KAP, PPAP, NPM, BOPO, dan Cash Ratio diperoleh hasil sebaliknya yaitu tidak terdapat perbedaan rasio KAP, PPAP, NPM, BOPO, dan Cash Ratio antara BPR Bali Harta Santosa dan BPR Mertha Sedana. Kata Kunci : Rasio CAMEL, rasio CAR, rasio KAP, rasio PPAP, rasio NPM, rasio ROA, rasio BOPO, cash ratio, rasio LDR  
The Role of Audit Committee and Risk Monitoring Committee on Firm’s Hedging Practice Ananda Puteri Zafira; Ancella A. Hermawan
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.p10

Abstract

This study aims to analyze the role of audit committee and risk monitoring committee (RMC) on firm risk management measured by hedging. Firms with both committees will have better governance in monitoring risk. The population of this study is companies listed in IDX. This study uses samples of 104 non-financial companies. Using panel data regression, we find that the composition of audit committee members who have financial and/or accounting background have a significantly positive effect on hedging, meaning that an audit committee with such a higher composition will encourage firms to hedge more to reduce risk exposure. Meanwhile meetings and size of audit committee are insignificant. The presence of RMC has a negatively significant effect on firm hedging, meaning that the firm is more capable in identifying risk to determine the most appropriate way to mitigate risk, where not all risk can be mitigated by hedging. Keywords: Audit Committee; Risk Monitoring Committee; Hedging
Tingkat Keseriusan Pelanggaran, Efek Pengamat, dan Niat Whistleblowing Ashya Fadillah; Fauzan Misra
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.p14

Abstract

Currently, fraud remains a significant issue within organizations. Therefore, it is necessary to implement whistleblowing policies as one of the preventive measures. This research aims to analyze the influence between the seriousness of violations and the bystander effect on whistleblowing intentions, as well as to examine the influence of the seriousness of violations on the bystander effect on whistleblowing intentions. This study employs a 2x2 factorial between-subjects design involving 118 participants from undergraduate accounting students at the Faculty of Economics and Business, Universitas Andalas. The results indicate differences in whistleblowing intentions between high and low seriousness violation levels, as well as between conditions with and without the bystander effect. The seriousness of violations can increase whistleblowing intentions, while the bystander effect can decrease whistleblowing intentions. Furthermore, this study successfully demonstrates that the seriousness of violations can moderate the influence of the bystander effect on whistleblowing intentions.The results of this study are expected to enrich the literature for the development of science and also as a consideration for organization on whistleblowing policies. Keywords:Seriousness Of Violations; Bystander Effect; WhistleblowingIntention
Prinsip-Prinsip Good Corporate Governance, Budaya Tri Hita Karana, dan Kinerja Keuangan LPD Eka Tunasti Purnama Ni Putu; Ni Gusti Putu Wirawati
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.p08

Abstract

The purpose of this study was to analyze the effect of the principles of good corporate governance and the tri hita karana culture on the financial performance of the Village Credit Institutions (LPD) in Karangasem Regency. The population used in this study were all Village Credit Institutions in Karangasem Regency, amounting to 190 LPD. The sample in this study was 20 LPD. The method of determining the sample used is purposive sampling method with multiple linear regression analysis technique. The results showed that the principles of good corporate governance consisting of transparency, accountability, responsibility, independence, fairness and tri hita karana culture had a significant positive effect on the financial performance of the Village Credit Institution. The results of this study can provide benefits as input in decision making considerations and can implement the principles of good corporate governance and the tri hita karana culture at the Village Credit Institution, Karangasem Regency. Keywords: Good Corporate Governance Principles; Tri Hita Karana Culture; Financial performance
Evaluating the Efficiency of Tax Liability Calculations under PP No. 23/2018: A Tax Planning Perspective for PT. X Elmanizar Elmanizar; M. Akmal Murtadho
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p04

Abstract

This study examines the tax planning strategies implemented by PT. X in 2023, focusing on the extent to which these strategies enhance efficiency by minimizing taxes payable. The research employs a descriptive qualitative approach, utilizing a case study model that centers on a single taxpayer, PT. X. Data collection involves documentation, with the company’s financial reports serving as the primary source of secondary data. The analysis involves calculating the tax payable under applicable tax regulations and comparing it to the tax liability in the absence of a business split. This comparison allows for an evaluation of the effectiveness of the tax planning measures adopted by the company. Findings indicate that the tax planning strategy of undertaking a business split aligns with the spinoff provisions outlined in Law No. 40/2007. This approach has demonstrated tangible efficiency in reducing tax liabilities, as the newly formed entities can leverage the favorable tax rate provided under PP No. 23/2018. The results underscore the strategic value of adhering to regulatory frameworks to achieve tax efficiency.

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