cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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
 66   67   68   69   70 
PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA KECAMATAN ABIANSEMAL Kadek Budi Sandraningsih; Asri Dwija Putri
E-Jurnal Akuntansi Vol 11 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

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

Abstract

Good corporate governance (GCG) is regulations and standards relating to the relationship between management and stakeholders. LPD's success is reflected in the financial performance judged by the level of health. The purpose of this study is to determine the effect of GCG principles of financial performance on the LPD in District Abiansemal Badung regency. The sample used for 34 LPD with 68 respondents. Samples was determined using nonprobability sampling method withasaturatedasamples. The data analysisatechniqueaused is multiple linear regression. Thearesultsaof hypothesisatestin is known that the principles of good corporate governance (transparency, accountability, responsibility, independence, and fairness) positive effect on the financial performance of LPD in District Abiansemal Badung regency
Developing a Framework of Improved Decision Usefulness in Financial Information Ibnu Qizam
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p12

Abstract

It is indispensable to improve decision usefulness for decision-making process for business. This study attempts to seek a framework of expanding a concept of decision usefulness (DU) through a regulatory-process check and a review of financial information literature and the extent to which future research opportunities could emerge from this DU concept for the improved decision usefulness (IDU). The regulatory process and research trends on financial information show that financial-information decision has evolved from reliability-driven to relevance-driven financial-information theories and moves forward to international accounting standardization issues. To this end, the development of ‘synthesis’ theories and approaches in financial information offers many future empirical-study chances for improved decision usefulness. Keywords: Decision Usefulness; Financial Information; Reliability-Driven Financial Information; Relevance-Driven Financial Information; International Accounting Standardization.
Analisis Kritis Akuntabilitas Pengelolaan Dana Desa Berdasarkan Teori Konflik Karl Marx Dina Amalya Putri; Dwi Putra Buana Sakti; Ayudia Sokarina
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p20

Abstract

This study aims to critically analyze the accountability of village fund management in X Village based on Karl Marx's Conflict Theory. The method used is qualitative research with a single-case case study approach. Data analysis was carried out using Karl Marx's Conflict Theory. A total of 5 informants. The results of the study revealed that the implementation of village funds did not involve the community, there was dominance of the village head in decision making, budget markups, fictitious accountability reports, there was no openness of the village head and the submission of accountability reports was not timely. Theoretically, the results of this study justify the occurrence of conflict theory as a perspective in the context of managing village funds. The conflict here emphasizes the pluralistic nature of society and the imbalance in the distribution of power that occurs between various groups, because of the power possessed, the elite group also has the power to create regulations. Thus, it is necessary to establish a praxis in the form of transparent and process-oriented village fund management by involving the active participation of the community. Keywords: Accountability; Village Funds; Conflict Theory; Karl Marx.
PENGARUH PENERAPAN GOOD GOVERNANCE DAN TOTAL QUALITY MANAGEMENT PADA KINERJA AUDITOR INTERNAL Ni Kadek Dwi Ariningsih
E-Jurnal Akuntansi Vol 20 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

Companies today require auditing services that have a good work to help conduct inspections and oversee the operations of the company. The purpose of this study was to analyze the influence of good governance and total quality management on the performance of auditors internal.Penelitian was conducted at PT. Simas Multifinance Bali Province with eight offices in 2016 with the number of auditors as many as 39 people as a sample through a saturated sample method. Data was collected by distributing questionnaires to 39 respondents through multiple linear regression analysis. Based on the analysis, the application of good governance and total quality management has a positive influence on the performance of internal auditors at. Simas Multifinance Bali Province. Through t test analysis is known that good governance has a positive effect on the performance of internal auditors at. Simas Multifinance Bali Province. Total quality management has a positive influence on the performance of internal auditors at. Simas Multifinance Bali Province
Pengaruh Investment Opportunity Set, Likuiditas, dan Ukuran Perusahaan Pada Kualitas Laba Kadek Agustina Anggara Jaya; Dewa Gede Wirama
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.v21.i03.p18

Abstract

ABSTRAK Tujuan penelitian ini adalah menganalisis secara empiris pengaruh investment opportunity set, likuiditas, dan ukuran perusahaan pada kualitas laba. Kualitas laba merupakan kualitas informasi laba yang tersedia dalam laporan keuangan yang mencerminkan kinerja perusahaan yang sesungguhnya. Kualitas laba tersebut tercermin dalam respon investor atas laba yang dipublikasi. Dalam penelitian ini kualitas laba diukur dengan earnings response coefficient. Dalam pengukuran tersebut, abnormal return dihitung menggunakan market-adjusted model dengan tanggal publikasi laporan keuangan sebagai event date dengan event window selama lima hari di sekitar tanggal tersebut. Data yang digunakan dalam perhitungan earnings response coefficient adalah 20 amatan laba triwulanan. Unexpected earnings dihitung dengan model random walk, yang dinyatakan dalam bentuk selisih earnings per share dari jumlah pada periode sebelumnya dibagi dengan ekuitas. Market value to book value of assets digunakan sebagai proksi investment opportunity set. Likuiditas diukur dengan current ratio, dan ukuran perusahaan diukur dengan logaritma natural total aset. Sampel penelitian terdiri atas 84 perusahaan yang dipilih dengan menggunakan metode proportional stratified random sampling dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada akhir tahun 2015. Pengujian hipotesis dilakukan dengan teknik analisis regresi linear berganda. Hasil analisis tersebut menunjukkan bahwa investment opportunity set berpengaruh negatif pada kualitas laba, likuiditas tidak berpengaruh pada kualitas laba, dan ukuran perusahaan berpengaruh positif pada kualitas laba. Kata Kunci: Kualitas Laba, Earnings Response Coefficient, Investment Opportunity Set, Likuiditas, Ukuran Perusahaan.
Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance I Made Aditya Nugrahitha; Herkulanus Bambang Suprasto
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.p14

Abstract

Tax Avoidance is an attempt to avoid taxes by using loopholes in the government tax regulations.This study is proposed to determine the relationship between profitability, leverage, corporategovernance, and executive character on tax avoidance. Tax avoidance measurement in thisresearch uses cash effective tax rate (CETR). CETR in question is cash used for financing the taxexpense divided by profit before tax. The research was conducted on companies incorporated inthe Corporate Governance Forum of Indonesia which was included in the rating of CorporateGovernance Perception Index (CGPI) and Indonesia Stock Exchange from 2011 to 2015 period.The number of samples obtained is 40 companies using purposive sampling. Multiple linearregression used as a technique in data analysis in this research. The results shows that profitabilitydoes not affect tax avoidance, leverage, corporate governance and executive character has apositive effect on tax avoidance.Keywords: tax avoidance, profitability, leverage, corporate governance, executive character.
Reaksi Pasar Terhadap Pengumuman Pergantian CEO di Bursa Efek Indonesia I Kadek Diky Agusnawan; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 25 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.v25.i03.p30

Abstract

Announcement of CEO turnover indicates a change in company management in order to improve company performance. The purpose of this study is to test whether the capital market reacts to CEO turnover announcements. This study uses event study method and the sample was selected purposively. The research sample consisted of 79 companies listed in the IDX. Based on the results of the analysis it is found that there are no abnormal returns around the CEO turnover announcement. The results shows that there is no information content in the CEO turnover announcement. The results of this study is consistent with the research of Warner et al., (1998) and Setiawan (2008). The results of the study is not consistent with the research of Weisbach (1988), Kang and Shivdasani (1996), Derment-Ferere and Renneboog (2000), Bahtera (2017). Keywords: Chief executive officer, cumulative abnormal return, market reaction
Pengaruh Profesionalisme, Komitmen Organisasi, Locus Of Control dan Etika Profesi Pada Kinerja Auditor I Made Artha Budi Susila; Ida Bagus Putra Astika
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.p01

Abstract

Profesi akuntan mempunyai peran penting dalam penyediaan informasi keuangan yang handal bagi semua pihak yang berkepentingan. Sebagai penunjang keberhasilan seorang auditor, sangatlah diperlukan kinerja auditor yang berkualitas dan handal. Untuk menilai kinerja suatu Kantor Akuntan Publik sangat ditentukan oleh kinerja auditornya. Seorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kinerja auditor yang baik. Kinerja auditor yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor-faktor yang mempengaruhinya. Profesionalisme, komitmen organisasi, locus of control internal dan etika profesi merupakan beberapa faktor yang dapat mempengaruhi kinerja auditor. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh profesionalisme, komitmen organisasi, locus of control internal dan etika profesi pada kinerja auditor. Lokasi penelitian ini dilakukan di tujuh Kantor Akuntan Publik yang berada di Provinsi Bali dengan jumlah sampel sebanyak 66 auditor. Sampel dipilih menggunakan teknik sampel jenuh. Pengumpulan data dalam penelitian ini menggunakan metode survey dengan teknik kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan hasil pengujian instrumen dan asumsi klasik terpenuhi. Berdasarkan hasil analisis yang dilakukan diketahui bahwa profesionalisme, komitmen organisasi, locus of control internal dan etika profesi berpengaruh positif pada kinerja auditor. Hal ini menunjukkan bahwa semakin meningkatnya profesionalisme, komitmen organisasi, locus of control internal dan etika profesi, maka kinerja auditor akan semakin meningkat. Kata Kunci : Profesionalisme, komitmen organisasi, locus of control internal, etika profesi dan kinerja auditor.
Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance Pande Putu Biantari Darmayanti; Ni Ketut Lely Aryani Merkusiawati
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.p12

Abstract

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility
Pengaruh Pengalaman Kerja dan Integritas Pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Pemoderasi Made Ayu Wilda Sinta Dewi; A.A.G.P Widanaputra
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.p26

Abstract

Auditors whohave more experienceon the understandingof financial statementswill be better ableto provide an explanationin the financial statements. This study aimsto determine the effect of work experience, integrity to audit quality with auditor ethicsas a moderating variable. This researchwas conducted at PublicAccounting Firm (KAP) of Bali Province registered in IndonesianInstitute of CertifiedPublic Accountant (IAPI)which amounted to Nine KAP with totalauditor as muchas 82 auditors. The question naire returns a total of 62 question naires with a total of 58question naires. Basedon the results of simple regression analysis found that work experience and integrity affect audit quality. And on the results of the moderation regressionstudy it was found thatwork experience was able tomoderate wherein the effect thatweakened the auditor'sethics on audit quality, whilethe integrity was able to moderate where the impactsre inforced the auditor'sethics on audit quality. Keywords: Employment, Integrity, Audit Quality, Auditor Ethics

Page 68 of 333 | Total Record : 3329

 66   67   68   69   70 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue