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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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PENGARUH PELATIHAN PASAR MODAL, RETURN, PERSEPSI RISIKO, GENDER, DAN KEMAJUAN TEKNOLOGI PADA MINAT INVESTASI MAHASISWA Timothius Tandio; A.A G.P Widanaputra
E-Jurnal Akuntansi Vol 16 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 research aims to test an effect of capital market training, return, perception of risk, gender and technological advances to interest of investment. The researcher wish to see factors that affect investment interest of university student which notabene have no experience at stock investment in capital market . Data in this research obtained directly using a questionnaire from 95 respondents. The sampling method was Purposive sampling. The nominal form of primary data then converted to interval quantitative data using method of successive interval. Based on analytic regression, capital market training and return significantly affect interest of investment. Test also found “interesting” matter, perception of risk, gender and technological advances variable are not affecting interest of investment significanly. Differ from previous researches, university student’s perception about risk does not affect their interest to investing in capital market.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, DUE PROFESSIONALISME CARE, AKUNTABILITAS, KECERDASAN SPIRITUAL PADA KUALITAS AUDIT Nyoman Tri Nurasta Amerthajaya; Ni Ketut Lely Aryani M
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

This study aims to determine the effect TABK , due professionalisme care , accountability , and spiritual intelligence on audit quality in BPK RI Representative Bali Province . The data collection is done by distributing questionnaires to all auditors in BPK RI Representative Bali Province as respondents using saturation sampling technique sampling . The analysis technique used is multiple linear regression . The results of multiple linear regression analysis by observing Adjusted R2 value , indicating that the variable quality of the audit can be explained by the variable TABK , due care professionalism , accountability and spiritual intelligence by 66 % . Testing the hypothesis with t statistical test showed that the variables TABK , due care professionalism , accountability , spiritual intelligence significant positive effect on audit quality , while the remaining 34 % is influenced by other variables not included in the model study.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL PADA AGRESIVITAS PAJAK Ni Putu Deiya Suprimarini; Bambang Suprasto H
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

The purpose of this study was to determine the effect of corporate social responsibility, quality audits, and institutional ownership on the tax aggressiveness. The population used is manufacturing companies listed on the Indonesian Stock Exchange 2013-2015 period by using purposive sampling to obtain  about 99 samples data collected with nonparticipant observation. This study used multiple linear regression analysis with the results of the analysis are corporate social responsibility has significant negative effect on the tax agressiveness. Audits quality has significant positive effect on the tax agressiveness. Institutional ownership has no effect on the tax aggressiveness.
Pengaruh Audit tenure dan Ukuran Perusahaan Klien terhadap Audit Delay dengan Financial Distress sebagai Pemoderasi Putu Intan Wulandari; I Dewa Nyoman Wiratmaja
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

Audit delay merupakan suatu masalah yang paling sering dihadapi oleh suatu perusahaan. Audit delay ialah jangka waktu yang diperlukan oleh auditor untuk melaksanakan audit atas laporan keuangan dari tanggal penutupan tahun buku sampai dengan tanggal diterbitkan laporan keuangan audit. Beberapa indikator yang diindikasikan dapat memengaruhi audit delay adalah audit tenure dan ukuran perusahaan. Financial distress merupakan indikasi bahwa perusahaan yang mengalami kesulitan keuangan sampai batas waktu tertentu memperkuat risiko audit sehingga dapat berdampak pada keterlambatan diterbitkannya laporan keuangan auditan. Tujuan penelitian ini adalah untuk menguji ada atau tidaknya pengaruh antara audit tenure dan ukuran perusahaan klien terhadap audit delay dengan financial distress sebagai pemoderasi. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia pada periode tahun 2012-2015. Pemilihan sampel menggunakan purposive sampling dengan jumlah sampel 332 sampel. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil analisis yang diperoleh menunjukan bahwa audit tenure berpengaruh positif pada audit delay, ukuran perusahaan klien berpengaruh negatif pada audit delay, financial distress berpengaruh negatif terhadap audit delay, financial distress tidak mampu memoderasi pengaruh audit tenure pada audit delay dan financial distress mampu memperlemah pengaruh ukuran perusahaan klien pada audit delay. Kata Kunci: Audit Delay, Audit Tenure, Ukuran Perusahaan Klien, Financial Distress.
Pengaruh Ukuran Perusahaan, Laba Operasi, Solvabilitas Dan Komite Audit Pada Audit Delay Ayu Puspita Sari; Luh Sari Widhiyani
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

The development of capital markets firms indicate the number of requests for audits of financial statements that is a source of information for stakeholders.Good financial statements has an appeal that can increase the price of the stock market. The Company requires the issuance of the financial reporting process faster for the company to have a good image in the eyes of the public. The samples used were 60 companies. Nonprobability sampling method by using purposive sampling method was used in this study. Methods of data collection in the form of non-participant observation method, the linear analysis techniques. Obtain partial test (1) the size of the company negatively affect audit delay, (2) operating profit negatively affect audit delay, (3) solvency positive effect on audit delay, and (4) the audit committee has no effect on audit delay.
Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD Luh Ratna Wulandari; Made Yenni Latrini
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.p21

Abstract

Pembangunan nasional merupakan rangkaian dari pembangunan seluruh aspek yang saling berhubungan meliputi bermasyarakat, berbangsa, dan bernegara. Salah satu hal yang dapat menunjang pembangunan nasional adalah perekonomian yang sehat yang harus dimulai dari tingkatan paling dasar, yaitu tingkat desa.Salah satu wujud pembangunan di bidang ekonomi yang ada di desa adalah dengan mendirikan lembaga-lembaga keuangan desa yang bertujuan untuk mengatasi kendala pemodalan masyarakat desa. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja pegawai terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Metode penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dengan sampel sebanyak 92 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Independensi berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Pengalaman kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Tingkat pendidikan dan pelatihan kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Sehubungan dengan hasil dan pembahasan dalam penelitian ini, maka diharapkan setiap LPD lebih memperhatikan pengalaman kerja, tingkat pendidikan dan pelatihan kerja ketika menerima seorang pegawai dan juga meningkatkan dan menjaga sikap independensi pegawai tersebut ketika melaksanakan tugas agar tercipta suatu pengendalian intern yang efektif. Kata kunci: independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja, efektivitas struktur pengendalian intern, LPD.
PENGARUH UKURAN, UMUR PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS PADA PENGUNGKAPAN WAJIB LAPORAN TAHUNAN Luh Gede Putri Maharani; I.G.A.N. Budiasih
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

Mandatory disclosure is the minimum disclosures of financial statements required by the applicable accounting standards. Mandatory disclosure of allegedly influenced by several factors such as firm size, firm age, ownership structure, and profitability. The purpose of this study is to determine the effect of firm size, firm age, ownership structure, and profitability on mandatory disclosure. Sampling method in this research was purposive sampling and acquired 39 observational data as the sample. The data used in this research was secondary data. The data analysis technique used was multiple linear regression using SPSS 17.0. The results showed that the age of the firm and positive effect on the ownership structure of mandatory disclosures, and the size of the company and profitability has no effect on mandatory disclosure.
Self-Efficacy Memoderasi Kompleksitas Tugas, Tekanan Anggaran Waktu, Independensi Terhadap Audit Judgment BPK RI Provinsi Bali Ni Putu Sintya Sari; Ketut Budiartha
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.p11

Abstract

Laporan keuangan pemerintah daerah perlu diaudit oleh pihak ketiga yang independen di luar pemerintahan yaitu BPK RI. Penelitian ini bertujuan untuk menguji dan memberikan bukti secara empiris pengaruh dari kompleksitas tugas, tekanan anggaran waku, dan independensi terhadap audit judgment dengan self-efficacy sebagai variabel pemoderasi. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik sampel jenuh yang berjumlah 60 orang. Teknik analisis regresi dalam penelitian ini yaitu menggunakan teknik analisis regresi linier berganda dan analisis regresi moderasi (Moderated Regression Analysis). Hasil analisis menunjukkan, kompleksitas tugas dan tekanan anggaran waktu berpengaruh negatif dan signifikan terhadap audit judgment, independensi berpengaruh positif dan signifikan terhadap audit judgment, serta self-efficacy mampu memoderasi dan memperlemah pengaruh tekanan anggaran waktu terhadap audit judgment. Kata Kunci: self-efficacy, kompleksitas tugas, tekanan anggaran waktu, independensi, audit judgment
Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi, dan LOC Pada Kinerja Manajerial Di PDAM Tabanan Ade Pariono; Ni Gusti Putu Wirawati
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.p19

Abstract

Participation in the preparation of the budget is very important role in the organization, the role is related to the duties and responsibilities as one of the government apparatus engaged in the field of services, the Perusahaan Daerah Air Minum requires employees who can work well for the resulting good managerial performance as well as examine the factors affect the performance of manjerial the participation of budget preparation, organizational commitment, and LOC. The purpose of this study was to determine the effect of budgetary participation, organizational commitment, and LOC on managerial performance. Data analysis techniques used to test the hypothesis in this study is multiple linear regression analysis with the help of SPSS program. The result of analysis shows that budget participation has positive effect on managerial performance, organizational commitment has positive effect on managerial performance, LOC has positive effect on managerial performance. Keywords: managerial performance, budgetary participation, organizational commitment and locus of control
Pengaruh Pertumbuhan Kredit Terhadap Tingkat Kesehatan Koperasi Dengan Tingkat Perputaran Kredit Sebagai Variabel Pemoderasi Kunigunde Viktoriana Radung; I Gede Juliarsa
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.p30

Abstract

Pertumbuhan perekonomian suatu negara sangat erat kaitannya dengan peranan lembaga keuangan, dimana lembaga keuangan berperan sebagai perantara bagi masyarakat yang meyimpan uang dengan masyarakat yang membutuhkan uang. Setiap pemerintahan di dunia selalu memiliki tujuan untuk memajukan dan mengembangkan perekonomiannya agar taraf hidup bangsa dan kesejahteraan masyarakatnya dapat meningkat. Penelitian ini dilakukan di Koperasi Serba Usaha Kuta Mimba dengan menggunakan data laporan keuangan dari tahun 2010-2012. Populasi dalam penelitian ini adalah koperasi kuta mimba. pada penelitian ini tidak adanya istilah sampel dan metode penentuan sampel karena penelitian ini adalah study kasus. Pengumpulan datanya menggunakan observasi non partisipan. Teknik analisis yang dipakai adalah uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis yang sudah diketahui bahwa pertumbuhan kredit berpengaruh terhadap tingkat kesehatan koperasi, tingkat perputaran kredit berpengaruh terhadap tingkat kesehatan koperasi dan tingkat perputaran kredit memperkuat hubungan antara pertumbuhan kredit dan tingkat kesehatan koperasi.

Page 66 of 333 | Total Record : 3329

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