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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 EFEKTIVITAS MODAL SENDIRI, LIKUIDITAS, DAN SOLVABILITAS TERHADAP TINGKAT RENTABILITAS PADA KOPERASI I Putu Gede Bagus Hariwangsa; Ni Gusti Putu Wirawati
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 aim of a credit union is to improve the profitability of the cooperative. With the high rate of return that means the cooperative is already working efficiently. So both companies and cooperatives are not just trying to maximize profits but more important is the effort to heighten profitability. Factors that may affect the level of profitability is the effectiveness of its own capital, liquidity and solvency. This study aims to provide empirical evidence about the influence the effectiveness of their own capital, liquidity solvency of the level of profitability. The object of this study is that there are savings and credit cooperatives in Tabanan regency period 2011-2015. The data analysis technique used is multiple linear analysis. Hypothesis testing results show that the variable effectiveness of its own capital and solvency positive and significant impact on the level of profitability, while liquidity levels negatively affect the profitability level.
Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP Agus Suriambawa; Putu Ery Setiawan
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.p21

Abstract

The purpose of this study was to obtain empirical evidence of the effect of taxpayer awareness and the application of taxation sanctions on the compliance of individual taxpayer. The method of determining the sample in this study is accidental sampling, the analysis technique used in this study is by using the Moderated Regression Analysis (MRA) technique. Based on the results of the study show that: 1) Tax payer awareness has a positive and significant effect on individual taxpayer compliance, 2) Tax sanctions have a positive and significant effect on individual taxpayer compliance, 3) Tax socialization is statistically able to moderate the influence of taxpayer awareness on individual taxpayer compliance, and 4) Tax socialization is statistically able to moderate the effect of tax sanctions on individual taxpayer compliance. Keywords: Tax payer compliance, taxpayer awareness, tax sanctions, tax socialization
Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Kinerja Keuangan Pada Manajemen Laba Ni Ketut Riska Astari; I.D.G Dharma Suputra
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.p10

Abstract

This study aims to determine the effect of firm size, managerial ownership and financial performance on earnings management. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The number of samples in this study were 20 companies with the number of observations obtained as many as 100 observations using the nonprobability sampling method specifically purposive sampling. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. The results of the study show that the size of the company has no effect on earnings management. Managerial ownership has a negative effect. on earnings management. Financial performance has a positive effect on earnings management. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, management, and the main users of financial statements. Keywords: Earnings management, firm size, managerial ownership, financial performance
GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE SEBAGAI PREDIKTOR PERATAAN LABA Ni Putu Santi Dewantari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 10 No 2 (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 study was to determine the effect of good corporate governance, firm size, and financial leverage on income smoothing. This research was conducted on companies in Indonesia Stock Exchange that were included in the ranking CGPI (Corporate Governance Index Prediction) as the most trusted company in 2010-2012. Purposive sampling is used as a sampling method that produces a sample of 11 companies with a total of 33 observations during three years of research. Analysis using logistic regression with Eckel index as a measure of income smoothing. The results show that good corporate governance and firm size has no effect on the probability of income smoothing, while financial leverage has a negative and significant effect on the probability of income smoothing.
Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu Luh Putu Radhakrishnan Dewi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 27 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.v27.i03.p04

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of individual performance. This research was conducted on 27 BPR in Gianyar Regency. The number of samples taken is 108 respondents with the method of determining the sample, namely the saturated sample method. Data collection is done by distributing questionnaires, documentation and interviews. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems have a positive effect of individual performance. Keywords: Effectiveness AIS, sophistication IT, technical ability users AIS, individual performance.
Implementasi Budaya THK dalam Pengaruh Komitmen OPD dan Partisipasi Masyarakat pada Akuntabilitas Pengelolaan Dana Desa Ni Wayan Desi Putri Utari; I Ketut Sujana
E-Jurnal Akuntansi Vol 28 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.v28.i03.p06

Abstract

This research aims to examine the implementation of Tri Hita Karana (THK) culture in moderating the influence of the commitment of village government organizations (OPD) and community participation on the accountability of village fund management in Kubu Sub-District, Karangasem Regency. The sampling method used is the census method. The respondents used were 36 people. Research data is analyzed using Moderated Regression Analysis (MRA). The results of the study indicate that OPD commitment and community participation gave a positive influence on the accountability of village fund management. The implementation of THK culture strengthens the influence of OPD commitment and community participation on the accountability of village fund management. Keywords : OPD commitment, Community participation, THK culture, Accountability.
Bahasa IndoAnalisis Kesuksesan SIPKD Berdasarkan Model Delone & Mclean Pada Sekretariat Daerah Kabupaten Bulelengnesia I Putu G. Lanang Indra Rai; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 29 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.v29.i02.p19

Abstract

The success of an accounting information system in managing regional finances of government agencies is very important to note. Especially if there is a phenomenon of switching from one system to another. The success or failure of the system used can have an impact on employee performance. The purpose of this study is to assess the successful use of the SIPKD based on the DeLone & McLean Model (2003). The study was conducted at the Regional Secretariat of the Regency of Buleleng. This study uses non-probability sampling method with saturated sample technique. The analysis technique used is partial least square analysis. The results of the analysis found that there was a significant influence between the variables of information quality on system use, information quality on user satisfaction, system use on individual performance, and user satisfaction on individual performance. The level of success of the system measured at this level of effectiveness found that the implementation of SIPKD in the Regional Secretariat of Buleleng Regency was classified as successful. Keywords : DeLone & McLean Model; SIPKD; SIA Succes; Individual Performance
Analisis Penetapan Harga Pokok Produksi pada Perusahaan Manufaktur di Provinsi Daerah Istimewa Yogyakarta Dito Aditia Darma Nasution; Iskandar Muda
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p15

Abstract

This study aims to analyze and describe how the determination of the cost of production in manufacturing companies in the Special Region of Yogyakarta Province. The method used in this study is a qualitative approach using instruments in the form of questionnaires and interviews as supporters addressed to the owners of several manufacturing companies in the Special Region of Yogyakarta Province. The research sample of 52 manufacturing companies consisting of 33 medium scale companies and 19 large scale companies. The results showed that the company has more than one goal in setting the cost of production. The most important finding is that the main factor affecting the cost of production is cost. It was also found that all of the samples tested believed that changes in the cost of production would not be effective in increasing sales volume. Keywords: Implementation of Pricing; Market Based Pricing; Cost Based Pricing; Product Cost.
PENGARUH PENGANGGARAN PARTISIPATIF PADA KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI Putu Agustina Windasari; I Ketut Sujana
E-Jurnal Akuntansi Vol 15 No 2 (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 examine the interaction budgetary participation on managerial performance withthe characteristic of management accounting system as moderating variables.This research is conducted on 34 Satuan Perangkat Kerja Daerah (SKPD) Kabupaten Badung and  the population are managers in SKPD Kabupaten Badung. The number of sample is 86 by using proportionate stratified random sampling method. Data were collected via questionnaires survey method, obtained through to the respondents and analyzed with moderated regression analysis.The result reveals that participative budgeting has positive influence to managerial performance and integration weaken the relationship between budgetary participation and managerial performance.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PERINGKAT OBLIGASI Kadek Kristiana Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 16 No 2 (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 study was to determine the effect of corporate governance, profitability, liquidity and solvability on bond rating. The population used in this study is a registered company in Indonesia Stock Exchange 2002-2013 period and the sampling method used is purposive sampling. Samples were obtained as many as 70 company issuing the bond. The data analysis technique used is Ordinal Logistic Regression. The study found that good corporate governance which is proxied by corporate governance perception index, profitability is proxied by Return on Assets and solvency proxied by Cash Flow from Operating / Total Liabilities positive effect on bond ratings, while liquidity by proxy Current Ratio has no effect on bond rating.

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