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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 UKURAN PERUSAHAAN, KINERJA KEUANGAN DAN EKSPOSUR MEDIA PADA PENGUNGKAPAN INFORMASI LINGKUNGAN Rinny Amelia Hadjoh; I Made Sukartha
E-Jurnal Akuntansi Vol 4 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 Kecenderungan perusahaan untuk menggunakan teknologi semakin tinggi dalam pencapaian kinerja. Penggunaan teknologi berdampak pada pencemaran yang berpengaruh signifikan pada kerusakan lingkungan. Peran media dalam hal ini menjadi penting karena dapat sebagai kontrol terhadap jalannya perusahaan. Tujuan penelitian ini adalah untuk menguji dan memperoleh bukti empiris arah pengaruh ukuran perusahaan, kinerja keuangan dan eksposur media pada pengungkapan informasi lingkungan dalam laporan tahunan perusahaan. Teknik pengambilan sampel adalah stratified random sampling dan diperoleh 30 sampel perusahaan dengan 150 observasi selama tahun 2006-2010. Teknik analisis yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Hasilnya menggambarkan bahwa ukuran perusahaan yang diukur dengan logaritma natural total asset dan kinerja keuangan perusahaan berpengaruh positif pada pengungkapan lingkungan dalam laporan keuangan perusahaan. Sedangkan variabel eksposur media tidak berpengaruh pada pengungkapan lingkungan dalam laporan keuangan perusahaan-perusahaan yang rawan lingkungan di Bursa Efek Indonesia tahun 2006-2010. Kata kunci: pengungkapan lingkungan, ukuran perusahaan, kinerja keuangan, eksposur media
REAKSI PASAR ATAS MANAJEMEN LABA PADA PENGUMUMAN INFORMASI LABA I Kadek Adi Dwiadnyana; I Ketut Jati
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 untuk menguji kandungan informasi terhadap suatu peristiwa yang diumumkan, yaitu pengumuman informasi laba yang mengandung income increasing discretionary accrual dan income decreasing discretionary accrual. Data yang digunakan adalah data sekunder, dengan jumlah populasi 108 perusahaan manufaktur yang melakukan praktik manajemen laba. Penentuan sampel menggunakan metode purposive sampling diperoleh 64 perusahaan. Berdasarkan hasil penelitian menggunakan uji paired samples t-test menunjukkan bahwa pengumuman informasi laporan laba yang mengandung manajemen laba mempunyai kandungan informasi yang akan membantu investor dalam mengambil keputusan investasi di pasar modal Indonesia. Kata kunci: manajemen laba, model pasar, reaksi pasar
PENGARUH KONSERVATISME AKUNTANSI DAN GOOD CORPORATE GOVERNANCE PADA KUALITAS LABA Putu Tuwentina; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 8 No 2 (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

Earnings quality is one of information that affects the stakeholders in making decisions about the company. To analyze the quality of earnings disclosed by the company, it is important to know the factors that affect the quality of earnings. This study was conducted at the companies listed on the Indonesian Stock Exchange and the Corporate Governance Perception Index rating agency or CGPI in 2008-2012. Samples were obtained by 55 by purposive sampling method . The technique of data analysis used is multiple linear regression analysis. proxy for earnings quality measure used is ERC, accounting conservatism measured by the conservatism index , and GCG measured by CGPI index. The results showed that the positive effect of accounting conservatism on earnings quality. So that, companies that use accounting conservatism get a positive response from investors based on earnings presented. Another variable that good corporate governance does not affect the quality of earnings.
Kajian Kritis Terhadap Strategi Reformasi Perpajakan Dalam Menyambut Era Digital Risa Mayasari; I Made Narsa
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p11

Abstract

The research aims to find and uncover the challenges of implementing tax reform in the digital age and formulate suitable strategies for tax reform. This research use descriptive qualitative, which use secondary data, collected in two stages, namely: searching and collecting relevant literature, and determining categories, and analyzing data with qualitative techniques. The results of the study revealed tax reform faces an increasingly greater challenge in the digital age, which is not only the challenge of increasing the capability and integrity of the tax authority, but also the challenge of integrating various occured changes because of digitalization and the industrial revolution 4.0. So that the right strategy in implementing tax reforms in the digital era is to increase the trust and compliance of taxpayers by increasing the capability and integrity of tax authorization through the modernization of the system and controlling tax human resources. Keywords: Tax Reform; Industrial Revolution 4.0; Tax Strategy; Taxpayers Complience.
ANALISIS PERBEDAAN PERATAAN LABA KONDISI LABA DAN RUGI PERUSAHAAN REAL ESTATE AND PROPERTY I Wayan Adhi Indrawan
E-Jurnal Akuntansi Vol 2 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 Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan perataan laba kondisi laba dan rugi perusahaan real estate and property. Variabel yang digunakan adalah perataan laba dalam kondisi laba dan kondisi rugi. Teknik analisis data yang digunakan adalah uji 1 sampel independen dan uji beda. Hasil analisis uji 1 sampel independen didapat nilai D hitung perataan laba kondisi laba dan rugi, perataan laba kondisi laba, perataan laba kondisi rugi lebih besar dari D tabel berarti perusahaan real estate and property pada 3 kondisi tersebut melakukan perataan laba. Pada uji beda didapat nilai Asymp.Sig 0,000 kurang dari 0,05 berarti terdapat perbedaan perataan laba kondisi laba dan rugi perusahaan real estate and property. Kata kunci : perataan laba, kondisi laba, kondisi rugi
Pengaruh Kapitalisasi Pasar, Profitabilitas, dan Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility Ni Luh Ketut Windy Gangga Maha Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 9 (2022)
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.2022.v32.i09.p13

Abstract

The environment in which the company operates must feel the positive impact of the company's existence. The purpose of this research is to examine the effect of market capitalization, profitability, and tax aggressiveness on CSR disclosure. Determination of the sample using purposive sampling technique with several conditions and obtained a number of 139 companies. The observational data obtained were 417 data from 2017 to 2019. The data analysis method used was multiple linear regression analysis. The results of the study found that there was no effect of tax aggressiveness on CSR disclosure. Market capitalization and profitability have a positive influence on CSR disclosure. Keywords: CSR Diclosure; Market Capitalization; Profitability; Tax Aggressiveness
Total Quality Management, Partisipasi Anggaran, Sistem Penghargaan, Budaya Organisasi dan Kinerja Manajerial Putu Nadira Ari Pramesti; IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p03

Abstract

The purpose of this study is to analyze the research of Total Quality Management (TQM), Budget Participation, Reward System and Organizational Culture of Managerial Performance. The population in this study is the General Manager and Department Managers in 5 hotels sheltered by Grandmas Hotels Group, with a sample of 60 people. Data collection method used is a survey method with a questionnaire technique. The regression model in this study uses multiple linear regression analysis. The results in this study indicate that TQM has a positive effect on managerial performance at Grandmas Hotels Group. Budget participation is positive for managerial performance at the Grandmas Hotels Group. The Rewards System has a positive effect on managerial performance at Grandmas Hotels Group. Grandmas Hotels Group provides positive support for managerial performance towards managerial performance. Keywords: Total Quality Management; Budget Participation; Reward System; Organizational Culture; Managerial Performance.
KEMAMPUAN CORPORATE GOVERNANCE MEMODERASI PENGARUH MANAJEMEN LABA PADA PAJAK PENGHASILAN Ni Wayan Septia Wini; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 9 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

Information asymmetry between managers and the government, causing the manager tends to do earnings management for influence magnitude of income tax. The application of the corporate governance as a control and monitoring system in companies is expected to minimize the influence of earnings management to income tax. This study was purposed to examine the influence of earnings management on income tax and ability of corporate governance to moderate the influence of earnings management on income tax. The data samples of this study are taken from the annual report of 35 manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Data was collected by observation non participant method. Earnings management was computed by Jones Modified Model and corporate governance represented by four dimension. The multi regression method was implemented in this study. This study results show that earnings management had significant positive influence to income tax and corporate governance had significant negative influence to moderate the influence of earnings management on income tax.
Lingkungan Belajar, Perilaku Belajar dan Tingkat Pemahaman Pengantar Akuntansi dalam Proses Pembelajaran Daring Dewa Ayu Dwita Puspasari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p05

Abstract

Changes in various aspects of activities occurred at the beginning of 2020 due to the Corona virus Disease (Covid-19) pandemic. Changes in the learning process switch to online (online). The research aims are to focus on understanding the influence of the learning environment and learning behavior on the level of understanding of introductory accounting. The sample was selected as many as 165 people through a survey with students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University as the population. Multiple linear regression analysis was chosen to be the technique for conducting data analysis. This research found that there is a positive influence of the learning environment and learning behavior on the level of understanding of introductory accounting through online. The implications of this research finding support the attribution theory regarding the level of understanding that is influenced by various external and internal factors. Keywords: Learning Environment; Learning Behavior; Level of Understanding of Introduction to Accounting
Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi Ni Made Dwi Pradnyani; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p12

Abstract

The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance. Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.

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