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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
 69   70   71   72   73 
Pengaruh Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak dan Tapping Box pada Kepatuhan Wajib Pajak Hotel Ni Putu Mitha Pratiwi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 26 No 2 (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.i02.p19

Abstract

The purpose of this study was to determine the effect of service quality, moral obligations, tax sanctions and the application of transaction recording devices (Tapping Box) on hotel taxpayer compliance at the Regional Financial and Asset Management Agency of Gianyar Regency. This research was conducted at all hotels that have been installed by tapping box devices that are spread in Gianyar Regency. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, this study shows that service quality variables, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Box) have a positive effect on taxpayer compliance in paying hotel taxes at the Regional Financial and Asset Management Agency of Gianyar Regency. This means that the better quality of service, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Boxes) will encourage taxpayers to fulfill their tax obligations. Keywords: Service quality, moral obligation, tax sanction, tapping box
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Ari Pramana; Wayan Ramantha
E-Jurnal Akuntansi Vol 10 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

Timeliness of the publication of the financial statements is a very important for the company. Because the information contained in the financial statements is very helpful for investors and decision makers. There are several factors that affect the timeliness of the publication of the annual financial statements include profitability, firm age, institutional ownership, independent commissioners and audit committee. The population in this study are all banking companies listed in Indonesia Stock Exchange during 2011-2013. The number of samples used in this study is the 78th of data analysis techniques used to solve these problems is the multiple regression analysis. Based on the results of analysis known that profitability, firm age, and independent commissioners positive effect on the timeliness of the publication of the annual financial statements of the banking company in Indonesia Stock Exchange 2011-2013. While institutional ownership and audit committee does not affect the timeliness of the publication of the financial statements of the banking company in Indonesia Stock Exchange 2011-2013.
Pengaruh Pinjaman yang Diberikan dan BOPO Pada Profitabilitas dengan Risiko Kredit sebagai Pemoderasi I Gede Hendra Dharma Wicaksana; I Wayan Ramantha
E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p07

Abstract

Loans provided by banks can be said to be effective and efficient if there is no credit risk, namely bad credit. This study aims to examine the moderation of credit risk to loans and BOPO on the profitability of banks. Profitability in this research is measured using ROA, and loans given are measured by LDR, and efficiency is measured by BOPO. This research is an associative quantitative research. The population of this research is the banking sub-sector of companies listed on the Indonesia Stock Exchange in 2013 d. 2017. This sample was taken using a purposive sampling technique so that the samples obtained were 20 samples of the banking sub-sector companies. The data analysis used is the Moderated Regression Analysis (MRA) test. Based on the results of this study, it was found that credit risk weakened the lending relationship given to profitability and strengthened BOPO's relationship to profitability. Keywords: Given loans, NPL, BOPO
Pengaruh Sanksi, Sosialisasi Tax Amnesty Dan Pemeriksaan Pajak Pada Keikutsertaan Tax Amnesty KPP Pratama Gianyar Tjokorda Gde Agung Sayogaditya W. P. P.; I Made Sukartha
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p10

Abstract

The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprobability Sampling, using the Slovin formula, obtained the number of 100 samples. The analytical tool used is quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS. Based on the results, it is known that all dependent variables have a positive effect on the participation of Tax Amnesty. Strict and fair tax sanctions to taxpayers who violate will make taxpayers who are aware of participating in tax amnesty to avoid penalties. Tax Amnesty socialization can increase public knowledge about tax amnesty. With tax audits, taxpayers will take the initiative to take part in tax amnesty,Keyword: Tax amnesty, sanctions, socialization.
Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dewa Putu Gede Widyana; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p04

Abstract

Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar.Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.
Stres Kerja, Insentif, Kepuasan Pengguna Bepengaruh terhadap Kinerja Sistem Informasi Akuntansi Destha Della Pragaswari; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p13

Abstract

The accounting information system can enable the duplication of tasks experienced by employees to cause work stress, incentives that are not in accordance with the workload and the user's dissatisfaction with the information system used. Purpose of study are to determine the effect of work stress, incentives, user satisfaction on the performance of accounting information systems. The sample is the employee who uses the accounting information system in Bapenda Denpasar. purposive sampling is used with 60 respondents and analyzed by multiple linear regression. This study found, work stress variables can reduce the performance of accounting information systems, incentives and user satisfaction can improve the performance of accounting information systems. 58.2% variation in accounting information system performance is influenced by all three independent variables and 41.8% is influenced by other factors. Keywords: Job Stress; Incentives; User Satisfaction; Accounting Information System Performance.
ANALISIS BEDA DUA RATA-RATA METODE TIME-DRIVEN ACTIVITY-BASED COSTING PADA INDUSTRI GARMEN Frensisca Citra Dewi; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 13 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 purpose of this research is to compare the difference of net profit before and after applying Time-Driven Activity-Based Costing. Sample of this research is 30 garment industries which located in Badung Regency, Bali and the method used  to collect the data are observation, interview, and documentation. The population is 176 garment industries and using purposive sampling method. The analysis method in this research is Paired Sample t-test. The result of this research that there is significant difference between net profit before and after applying Time-Driven Activity-Based Costing. Net profit of garment industry increased significantly after applying Time-Driven Activity-Based Costing.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Putu Mentari Swari Ashari; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 14 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

Tujuan penelitian ini adalah untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, leverage dan komisaris independen terhadap pengungkapan modal intelektual perusahaan manufaktur. Jenis data yang digunakan data kuantitatif dan sumber data adalah sekunder. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Untuk menentukan sampel menggunakan metode purposive sampling, dengan jumlah sampel 66 perusahaan.Teknik analisis data adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa variabel profitabilitas dan komisaris independen berpengaruh pada pengungkapan modal intelektual, sedangkan umur perusahaan, ukuran perusahaan dan leverage tidak berpengaruh pada pengungkapan modal intelektual
KEMAMPUAN PERTUMBUHAN PERUSAHAAN MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING Timtom Bagus Pradana Pinto; . Gayatri
E-Jurnal Akuntansi Vol 15 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

The purpose of this research is to find empirical evidence about the ability of the company's growth moderating influence on the company's financial distress switching auditors in Indonesia. The data used is data manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2014. Variables used in this research is the growth of the company (X1), financial distress (X2) and auditor switching (Y). The study was conducted using Logistic Regression (Logistic Regression). The results showed that the positive effect on the financial distress switching auditors. Growth companies able to moderate influence on the auditor's financial distress switching.
PENGARUH KESADARAN, KUALITAS PELAYANAN, PEMERIKSAAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK RESTORAN Ida Bagus Meindra Jaya; I Ketut Jati
E-Jurnal Akuntansi Vol 16 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

This research aims to determine how the influence of the taxpayer awareness, quality of service, tax audits and tax penalties on tax compliance in paying taxes restaurants Revenue in Denpasar. The theory used is the theory hearts Research husband legitimacy. The data used in this study are primary data by distributing 100 questionnaires to taxpayers registered in Denpasar Revenue Service. The data analysis technique used in this research is multiple linear regression. Based on the analysis, it is known that variable taxpayer awareness, quality of service, tax audits and tax penalties positive effect on tax compliance restaurants Revenue Service Denpasar.

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