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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 Good Corporate Governance Dan Kinerja Keuangan Pada Harga Saham Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 Ni Nyoman Ramdiani; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 2 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

This study aimed to determine the relationship between good corporate governance and financial performance at the price of banking stocks listed on the Indonesia Stock Exchange in 2009-2011. Good corporate governance is proxied by the proportion of independent commissioners and the number of audit committee members. Financial performance is proxied by ROA, LDR and CAR. The data analysis technique used in this study were multiple linear regression analysis techniques. The analysis showed that the number of members of the audit committee and the ROA effect on bank stock prices, while the proportion of independent commissioners, LDR and CAR had no effect on the price of bank shares. Keywords: corporate governance, financial performance, stock prices
E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19 Ni Made Dwi Pratiwi Sura; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p18

Abstract

The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era. Keywords: E-Billing System; Tax Sactions; Quality of Tax Service; Taxpayer Compliance
ANALISIS KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI XYZ Luh Putu Lusi Setyandarini Surya
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

Cooperatives require precise measurement of performance as the basis for determining the effectiveness of its business activities, not only be seen from its financial performance, but also from the other perspectives, such as, learning and growth, internal business processes, and customer. Therefore, Balanced Scorecard-based performance measurement can be used as a measurement of the performance of cooperatives. In this study intended to determine the performance of the XYZ cooperation, using the perspectives of balanced scorecard. The research methods used are Employee Satisfaction Index (ESI), employee’s productivity, growth level of business, growth level of member as a customer, Customer Satisfaction Index (CSI), Return on Equity (ROE) and the average of net income. Based on the analysis, it is known that the performances based on the perspectives of balanced scorecard are varied. There is a reduction in the financial performance, whereas the other perspectives showing good performances.
Stakeholders' Pressure on the Intention to Implement Green Budgeting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p16

Abstract

This study examines the influence of stakeholders' pressure on the intention to implement green budgeting. The primary data were collected through surveys using a questionnaire of 5-point likert scale. The respondents are 117 department heads of star-rated hotels in Badung Regency of Bali. Using multiple linear regression, the result shows that investor pressure, visitor pressure, and environmental observer pressure have positive influence on the intention to implement green budgeting in Badung Regency star-rated hotels. This research supports the development of the theory of planned behavior, especially that subjective norms affect the existence of an intention. Keywords: Investors' Pressures; Visitors' Pressure; Environmental Observers Pressures; Intention To Implement Green Budgeting.
CORPORATE GOVERNANCE DAN KINERJA KEUANGAN (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2008-2012) Jaya Laksana
E-Jurnal Akuntansi Vol 11 No 1 (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

This study aimed to examine the effect of corporate governance on the bank's financial performance. Indicators of corporate governance mechanisms is proxied by the number of board of directors, the proportion of independent board, managerial ownership as an internal and external institutional ownership as a mechanism. While the measurement of financial performance is measured by Return on Assets (ROA). This research was conducted on the entire banking companies listed in Indonesia Stock Exchange 2008-2012 period. The analysis technique used is multiple linear regression. Based on the analysis results it is known that the amount of positive influence on the board of directors of a company's financial performance and managerial ownership negatively affect the financial performance of the banking company in Indonesia Stock Exchange (IDX) the period of 2008-2012, while the proportion of independent board and institutional ownership has no significant effect on the financial performance banking company in Indonesia Stock Exchange (IDX) the period of 2008-2012.
Risk Perception, Gender, dan Pengetahuan Investasi pada Niat Berinvestasi Luh Gede Krisna Dewi; Made Yenni Latrini; I Made Dwi Budiana Penindra
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p18

Abstract

This study aims to analyze the effect of risk perception, gender, and investment knowledge on the investment intentions of accounting students. The research was conducted at Universities/Polytechnics/ State and Private Colleges of Bali Province with a total sample of 270 students. Sampling method using purposive sampling method. The analysis technique used is multiple linear regression using a questionnaire instrument. The results showed that risk perception and investment knowledge had a positive effect while gender had a negative effect on the investment intentions of accounting students. The implication of this research supports the Theory of Planned Behavior which states that personal, social and informational aspects shape attitudes, subjective norms, perceptions of control in encouraging accounting students' investment intentions. Practical implications of research for educational institutions to develop education in the field of investment. Keywords : Risk Perception; Gender; Investment Knowledge; Intention to Invest.
Pengaruh Kunjungan Wisatawan, Industri Pariwisata Pada Penerimaan Pajak Hotel, Restoran Serta PAD di Wilayah SARBAGITA Muhammad Emil Ibrahim; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 32 No 3 (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.i03.p20

Abstract

This study aims to analyze the effect of the number of tourist visits and the tourism industry on hotel restaurant tax receipts in the SARBAGITA Region, Bali Province. The data used is panel data for 2012-2019 with path analysis techniques. The results of the analysis show that the number of tourist visits has no effect on hotel and restaurant taxes; while the tourism industry has a positive effect. The number of tourist visits has no effect on PAD in the SARBAGITA area; the tourism industry and hotel and restaurant taxes have a significant positive effect on PAD in the SARBAGITA region of Bali Province. Hotel and restaurant taxes do not mediate the effect of the number of tourist visits on PAD in the SARBAGITA area of Bali Province. However, hotel and restaurant taxes mediate the influence of the tourism industry on PAD in the SARBAGITA area of Bali Province. Keywords: Tourist Visits; Tourism Industry; Hotel Restaurant Taxes; PAD.
ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH DENGAN MENGADOPSI MODEL DELONE & MCLEAN I Wayan Eka Suputra Yasa; Dodik Ariyanto
E-Jurnal Akuntansi Vol 18 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

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Abstract

The success of an Accounting Information System (AIS) on financial management in government institutions is important to be noticed. Especially, if there was a transition of system usage from one to another. It is because the degree of the system’s success can determine performance of the employee. The aim of this study is to assess the success of the SIMDA through DeLone & McLean Information System Success Model (2003). This research conducted at Regional Secretariat of Finance Department in Gianyar regency. This research took a sample based on non-probability method, using the saturation sampling technique. The data is analyzed using multiple linear regression analysis. This research find out information quality affect system use, also system use and user satisfaction affect individual performance. The success of SIMDA which measured by the affect of system use and user satisfaction to the individual performance result that the implementation of SIMDA has been successful
KEMUDAHAN PENGISIAN SPT, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PADA KEPATUHAN WPOP DI KPP PRATAMA DENPASAR TIMUR I Gede Rudi Juliantara; Putu Ery Setiawan
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

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Abstract

The importance of taxes for financing the country's development demanded taxpayer compliance in order to continue to implement his tax liability that will smooth government activities. Value added tax, knowledge of tax regulations, and the quality of service into the factors that influence taxpayer compliance in tax office on East Denpasar. This study aims to provide empirical of evidence about the effect of the value added tax, knowledge of tax regulations, and the quality of services at the level of an taxpayer. Using 100 with Slovin method. this study using multiple linear regression analysis which is to determine the effect of the independent variable. Results of this study show that value added tax, knowledge of tax regulations, and the quality of service a positive effect on tax compliance intax office on East Denpasar.
Peran Turnover Intention dalam Memediasi Pengaruh Locus Of Control Terhadap Perilaku Disfungsional Auditor Ni Wayan Utari Ningsih; I Dewa Nyoman Badera
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.p28

Abstract

An auditor carrying out his profession must be able to avoid the occurrence of dysfunctional behavior by paying attention to the factors that influence it. The research objective is to determine the role of turnover intention in mediating the influence of locus of control on dysfunctional auditor behavior in PT Bank Sinar Mas with a total of 40 auditors as samples through saturated sample methods. Based on the results of the analysis, locus of control variables have a positive and significant effect on auditor dysfunctional behavior. Locus of control has a positive and significant effect on turnover intention. Turnover intention has a positive and significant effect on auditor dysfunctional behavior. Turnover intention mediates the positive influence of locus of control on auditor dysfunctional behavior. Keywords: locus of control, turnover intention, dysfunctional audit behavior

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