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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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Kecerdasan Intelektual, Emosional, Spiritual, Motivasi Belajar, dan Pemahaman Akuntansi pada Masa Pandemi Covid-19 Ni Luh Putri Berlianawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p18

Abstract

Accounting students are required to have a high understanding of accounting in order to understand the lecture material well. The purpose of the study is to provide empirical evidence regarding the influence of intellectual, emotional, spiritual intelligence and learning motivation on accounting understanding during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used were 78 students. Sampling uses nonprobability sampling method and purposive sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression. The results of the analysis found that intellectual intelligence, emotional intelligence, spiritual intelligence and learning motivation had a positive effect on accounting understanding during the Covid-19 pandemic. Keywords : Intellectual Intelligence; Emotional Intelligence; Spiritual Intelligence; Motivation To Learn; Understanding Of Accounting.
The Effect of Financial Distress on Earnings Management with Managerial Ownership as Moderating Variable I Komang Sutrisna Adi Natha; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p03

Abstract

This study sought to gather empirical evidence about the effect of financial distress on earnings management moderated by managerial. The study conducted on transportation and logistics firms listed on the IDX during the period from 2020 to 2022. The sample determining method used nonprobability sampling through total sampling with 60 observations as sample. Moderated Regression Analysis (MRA) was utilized as the data analysis technique. The result showed that manager would take advantage of asymmetric information and were encouraged to take earnings management actions in order to minimize the impact of financial distress. Furthermore, managerial ownership weakened the influence of financial distress on earnings management. When faced with conditions of financial distress, management owned the firm shares would act in harmony with principal.
Engaging Youth: The Role of Social Media in Promoting Public Accountability in Local Government Elawati Elawati; Victoria Kusumaningtyas Priyambodo
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p18

Abstract

This study aims to analyze the influence of youth engagement in social media on public accountability in local government. The research was conducted in the Province of West Nusa Tenggara using the convenience sampling method. Data were collected through the distribution of questionnaires to youth, involving 210 respondents. Data analysis was performed using the Partial Least Square-Structural Equation Model (PLS-SEM) technique. The results of the study indicate that latent engagement, follower engagement, and expressive engagement have a positive influence on public accountability. The implications of these findings highlight the importance of increasing youth awareness and understanding of accountability, as well as encouraging greater collective participation in supporting government transparency. Keyword: Latent Engagement; Follower Engagement; Expressive Engagement; Public Accountability
PENGARUH LOCUS OF CONTROL, PENGALAMAN KERJA, TIME BUDGET PRESSURE DAN MOTIVASI AUDITOR PADA KUALITAS AUDIT I Gede Karma Yudha Permana Putra; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 18 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

Abstract

Factors affecting Quality Audit is the locus of control, work experience, Time budget pressure and motivation auditor.Tujuan this study was to determine the effect of locus of control, work experience, time budget pressure and motivation auditors on audit quality in the public accounting firm of Bali Province. Research tool used is multiple linear regression analysis, F test and t test. The location of this research carried out at the Bali Provincial Office Public Accountant registered in IAPI.Responden in this study were 94 auditors. The object of this study is Locus Of Control, Work Experience, Time Budget Pressure and Motivation Auditor on Audit Quality. Based on the analysis it can be concluded that the variable locus of control, work experience and motivation auditor positive effect on quality of audit.Sedangkan variable Time Budget Pressure negatively affect audit quality.
FAKTOR - FAKTOR YANG MEMPENGARUHI KEMAUAN WAJIB PAJAK MENJADI PESERTA AMNESTI PAJAK Dina Ambara Yani; Naniek Noviari
E-Jurnal Akuntansi Vol 20 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

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

Abstract

The most inland revenue financed by taxes. The realization of the State Budget does not meet national development targets. One of government effort to overcome this issue is by promote Tax Amnesty Programme. The purpose of this study is to see the influence of knowledge and understanding of the tax amnesty law, a good perception on the tax amnesty system, the credibility level of legal system and law on the taxpayer’s willingness to be tax amnesty participant. The sample is determined by incidental sampling method with a sample size of 100 individual taxpayers registered at the Tax Office Primary Gianyar. Methods of data collection using questionnaires. Data analysis technique used is multiple linear regression analysis. The results of this study the knowledge and understanding of regulations tax amnesty, and a good perception on the tax amnesty’s system has the positive effect on the willingness of taxpayers participated in tax amnesty While the credibility level of legal system and law has no effect on the willingness of the taxpayer participated in a tax amnesty.
Minat, Perilaku Belajar Mahasiswa dan Tingkat Pemahaman Akuntansi Pengantar Berdasarkan Latar Belakang Pendidikan Sri Ayu Wulandari; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p07

Abstract

The level of understanding of accounting principles is the foundation that greatly influences the choice of occupations of future employment. Some accounting graduates who have worked but not in their fields. This can be caused by lack of interest and poor learning behavior while undergoing education. This study aims to analyze the influence of students' interest and learning behavior on the level of understanding of accounting principles. This research was conducted at FEB Unud on S1 Accounting students in class 2018, with a purposive sampling method, totaling 200 respondents. Data collection through questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that interest and learning behavior had a positive and significant effect on the level of accountingprinciples understanding. The higher or better the interest and learning behavior, the higher the level of understanding of the accounting principles. Keywords: Interests; Behavior; Accounting Principles Understanding.
Pemahaman Kode Etik Akuntan, Love of Money, Religiusitas, Equity Sensitivity Pada Persepsi Etis Mahasiswa Akuntansi Laksmi Devi; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p10

Abstract

The research was conducted with the aim of knowing the effect of understanding the accounting profession's code of ethics, love of money, religiosity and equity sensitivity on the ethical perceptions of accounting students. The population in the study were undergraduate students of the accounting study program class of 2018 at the University in Bali with a total of 2,220 people. The sample in this study were 138 people using the probability sampling technique, namely the random sampling method. Data analysis technique used in multiple linear regression research. The results showed that understanding of the accounting profession's code of ethics, religiosity, and equity sensitivity had a positive effect on accounting students' ethical perceptions. Meanwhile, the love of money has a negative effect on ethical perceptions of accounting students. Keywords: The Accounting Profession’s Code Of Ethics; Love Of Money; Religiosity; Equity Sensitivity; Ethical Perception Of Accounting Students.
Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit Ni Made Leny Pebriyaningrum; A. A. N. B Dwirandra
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p13

Abstract

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.
Partisipasi Penyusunan Anggaran, Kompetensi, Self-Efficacy Sistem Pengukuran Kinerja dan Kinerja Manajerial Ni Kadek Dwi Gitariani; Ni Putu Sri Harta Mimba
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.p07

Abstract

The purpose of this study was to examine the effect of budgeting participation, competence, self-efficacy and performance measurement systems on managerial performance. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. A total of 102 people were selected as respondents. The sampling method used in this study was purposive sampling and the data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that budgetary participation, competence, self-efficacy and performance measurement systems have a positive effect on managerial performance. Keywords: Participation in Budget Formulation; Competence, Self-Efficacy; Performance Measurement System; Managerial Performance.
Determinan Minat Wajib Pajak dalam Menerapkan Sistem E-Filling di KPP Pratama Badung Selatan Ni Luh Putu Sukma Pradnyani; I Ketut Jati
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p18

Abstract

This study aims to obtain empirical evidence of the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The Technology Acceptance Model (TAM) and Task Technology Fit (TTF) are used as a theoretical basis to explain the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The number of samples used in the study were 100 respondents with purposive sampling method of determining the sample. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that information technology readiness and system feasibility have a positive and significant effect on taxpayers' interest in implementing the e-filling system, while perceptions of the usefulness and effectiveness of the system have no effect on the interest of taxpayers in implementing the e-filling system. Keywords: Information Technology Readiness; Perceptions of Usefulness; System Effectiveness; System Eligibility; Interest in Implementing the E-Filling System.

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