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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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Firm Size, Stock Price, Financial Leverage dan Income Smoothing di Era New Normal Hendra Sanjaya Kusno; Novia Arthamelia Putri Ramadhani; Ida Suriana
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p01

Abstract

This study aims to determine the effect of firm size, stock price and financial leverage on income smoothing. Hypothesis testing was carried out using multiple linear regression analysis. The research population uses Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2020-2021. The sampling method used was purposive sampling, so the number of samples was 28 banks. This study provides empirical evidence that firm size has a positive effect on income smoothing; stock price has no effect on income smoothing; financial leverage has a negative effect on income smoothing. Keywords: Firm Size; Stock Price; Financial Leverage; Income Smoothing.
PENGARUH KARAKTERISTIK EKSEKUTIF DAN KEPEMILIKAN KELUARGA PADA TAX AVOIDANCE PERUSAHAAN Luh Putu Mayta Praptidewi; I Made Sukartha
E-Jurnal Akuntansi Vol 17 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 study is to obtain empirical evidence about the influence of the characteristics of executive and family ownership in the company tax avoidance. The samples in this study using a non-probability samplingdengan purposive sampling performed on companies listed in Indonesia Stock Exchange in 2012-2014. Total samples obtained are 56 companies with 93 of data observations. This study used multiple linear regression analysis. The results of this study show that family ownership a positive effect on tax avoidance, while the executive characteristic negative effect on tax avoidance. This indicates that the higher the lower the characteristics of executive action by the company tax avoidance.
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI SIMPAN PINJAM DI KABUPATEN BADUNG Ni Nyoman Tria Suhartiningsih; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 18 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

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Abstract

This study aims to determine the effect on the financial ratios of financial distress and formed a discriminant model that capable of predicting financial distress in savings and credit cooperatives on Badung regency-Bali. This research was conducted at 32 savings and credit cooperatives and this research data is derived from secondary data. The research data was processed using discriminant analysis techniques. The results of the overall analysis of independent variables were tested showed there are three variables that influence financial distress. The three variable is RentAsset, MS/PDbBr, CR/PB. The discriminant model formed from the influential variables have 87.5% of predictive accuracy, so it can be said that the model is able to predict the financial distress in credit cooperatives on Badung regency-Bali.
PENGARUH AGRESIVITAS PAJAK PADA CORPORATE SOCIAL RESPONSIBILITY DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI Ida Ayu Agung Wahyuning Candra Dewi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 19 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 company usually do the tax aggressiveness for minimizing the tax payment of the company. The company that do tax aggressiveness will tend to do corporate social responsibility (CSR) disclosure is greater  that aims to  gain legitimacy of the society. The research has a purpose to know the effect of tax aggressiveness on CSR with liquidity as the moderating variable. The total of the samples is  81 observation are determined based on non-probability sampling method with purposive sampling technique. Moderated Regression Analysis (MRA) is an analytical technique that used in this research. The result founded that tax aggressiveness take effect on CSR, and the liquidity can not moderating  the effect of tax aggressiveness on CSR.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Mirsha Amirah Inastri; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i02.p20

Abstract

Setiap perusahaan bertujuan untuk meningkatkan nilai perusahaan, namun tidak semua perusahaan dapat memenuhinya. Hal ini dikarenakan pihak-pihak yang terlibat dalam perusahaan terkadang memiliki konflik satu dengan lainnya, sehingga tujuan perusahaan sulit terc­apai. Salah satu cara untuk mengatasi konflik ini adalah dengan tata kelola perusahaan yang baik atau Good Corporate Governance (GCG). Penerapan GCG harus memenuhi lima prin­­­sip, salah satunya adalah pertanggungjawaban. Pertanggungjawaban tersebut dapat dilakukan melalui pengungkapan Corporate Social Responsibility (CSR) dalam sustainability report. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan GCG dan pengungkapan CSR terhadap nilai perusahaan. Jumlah sampel penelitian adalah 33 data perusahaan yang berasal dari 16 perusahaan. Penelitian ini menggunakan metode penentuan sampel purposive sampling dengan kriteria antara lain; perusahaan terdaftar di Bursa Efek Indonesia, mengikuti pemeringkatan CGPI (Corporate Governance Perception Index), dan mengungkapkan sustainability report sesuai standar GRI G-4 periode 2013-2016. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Penelitian ini memperoleh dua hasil yaitu yang pertama, variabel penerapan GCG yang diproksikan dengan skor CGPI berpengaruh positif dan signifikan pada nilai perusahaan karena nilai signifikansi uji t sebesar 0,011 lebih kecil dari tingkat signifikansi 0,05. Hasil kedua, variabel pengungkapan CSR yang diproksikan dengan CSRI (Corporate Social Responsibility Index) tidak berpengaruh positif dan tidak signifikan pada nilai perusahaan karena nilai signifikansi uji t sebesar 0,710 lebih besar dari tingkat signifikansi 0,05.
ANALISIS PERBEDAAN TINGKAT KEPUASAN KERJA AUDITOR PADA LOCUS OF CONTROL INTERNAL DAN EKSTERNAL Ni Made Dwiyana Rasuma Putri
E-Jurnal Akuntansi Vol 13 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

Tujuan dari penelitian ini adalah untuk menganalisis perbedaan tingkat kepuasan kerja pada perbedaan locus of control yaitu internal dan eksternal. Data penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik wilayah Provinsi Bali yang telah mengisi dan mengembalikan kuesioner. Kuesioner yang telah dibagikan sebanyak 67 buah yang dapat digunakan sebagai sampel untuk analisis sebanyak 46 buah. Uji t-test dua sampel independen merupakan teknik analisis data yang digunakan dalam penelitian ini. Auditor yang memiliki locus of control internal memiliki kepuasan kerja yang lebih baik dibandingkan dengan auditor yang memiliki locus of control eksternal merupakan hasil dari penelitian ini yang dilihat secara statistik.
Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi Devy Kusuma Cendana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 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.v22.i02.p12

Abstract

Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role conflict and unclear role in performing his duties or role as an auditor so that the resulting performance tends to be better. This study aims to prove empirical evidence of the influence of pera conflict and unclear role on the performance of auditors and the role of emotional quotient in moderating the influence of role conflict and unclear role on the performance of auditors. This research was conducted at Public Accounting Firm in Bali with survey method using questionnaire instrument. The sample size of 72 respondents using the method of determining the saturated samples, and the questionnaire that can be analyzed by 43 analysis shows that role conflict negatively affect the auditor's performance, unclear role negatively affect the auditor's performance, emotional quotient weaken the influence of role conflict on auditor performance, and emotional quotient weakens the influence of unclear role on the auditor's performance. Keywords: Auditor performance, role conflict, role ambiguity, emotional quotient
ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA PEMENANG DAN BUKAN PEMENANG INDONESIA SUSTAINABILITY REPORTING AWARDS Ni Wayan Sri Arthini; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 14 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

Indonesia. Sustainability Reporting Awards (ISRA) was held to appreciate companies that have revealed sustainability report. This study aims to determine whether there are differences in financial performance between the winner and non winner of ISRA.This study uses secondary data. Data consist of financial statements of  companies listed in Indonesian Stock Exchange and gathered from National Center for Sustainability Reporting (NCSR). The sample consist of 21 companies that became the winner of ISRA and 22 companies that did not become winners in ISRA, with nonprobability sampling method. Data observed with Independent Sampel T-test and Mann Whitney U. This study concludes that there is no significant difference in financial performance between the winner and non winner of ISRA. This is  probably due for Indonesian case, winning ISRA is not yet become important information for stakeholders.
Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individual Dengan Insentif Sebagai Variabel Pemoderasi Pada LPD Kadek Indra Suryawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 23 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.v23.i02.p03

Abstract

Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melainkan sudah menjadi kebutuhan untuk menunjukkan kerja entitas perusahaan atau organisasi tersebut. Peranan insentif diharapkan dapat merangsang disiplin kerja karyawan, agar dapat meningkatkan produktivitas dan prestasi kerja karyawan sehingga tujuan suatu perusahaan dapat diwujudkan. Penelitian ini dilakukan di Lembaga Perkreditan Desa di Kecamatan Sukawati. Tujuan penelitian adalah untuk mengetahui pengaruh efektivitas sistem informasi akuntansi pada kinerja individual dengan insentif sebagai pemoderasi pada Lembaga Perkreditan Desa di Kecamatan Sukawati. 99 sampel terpilih dengan teknik sampling jenuh. Hipotesis di uji dengan menggunakan analisis regresi moderasi. Hasil analisis adalah tingkat efektivitas sistem informasi akuntansi berpengaruh positif terhadap kinerja individual. Insentif dapat memperkuat pengaruh efektivitas sistem informasi terhadap kinerja individual. Kata kunci: Efektivitas sistem informasi akuntansi, insentif, kinerja individual
Pengaruh Asimetri Informasi dan Ukuran Perusahaan Pada Income Smoothing Dengan GCG Sebagai Variabel Moderasi Ni Wayan Lia Apriani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 24 No 1 (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.i01.p28

Abstract

This study aims to determine empirically the effect of asymmetry of information and the size of the company on income smoothing with good corporate governance as a moderating variable. This study was conducted on companies listed on the Indonesia Stock Exchange and included in the CGPI index rating during the observation period, ie 2010-2015. Methods of data collection using non-participant observation method. This research uses logistic analysis technique with interaction test. The results of data analysis in this study indicate that information asymmetry has a positive effect on income smoothing while firm size has a negative effect on income smoothing. Good corporate governance variables are not moderate the influence of information asymmetry on income smoothing. Good corporate governance is also unable to moderate the effect of firm size on income smoothing. This research can also be used as consideration of investor in making decision. Keywords: income smoothing, information asymmetry, firm size and good corporate governance.

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