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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
 78   79   80   81   82 
The Impact of CSR Disclosure on Firm Value: Moderating Roles of Profitability and Firm Size Ni Luh Gede Ayu Sri Sedani; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p12

Abstract

This study aims to gather empirical data on the impact of Corporate Social Responsibility (CSR) disclosure on firm value, using profitability and firm size as moderating variables. The research was conducted on the mining industry listed on the Indonesian Stock Exchange (BEI) for the period 2019-2022. The total sample in this study comprised 15 companies, selected using purposive sampling. The data analysis strategy employed is Moderated Regression Analysis (MRA). The results of the data analysis show that CSR disclosure positively impacts firm value. However, profitability and firm size do not moderate the impact of CSR disclosure on firm value. This study implies that it can assist investors in making informed decisions before investing. Keywords: Firm Value; CSR Disclosure; Profitability and Firm Size
Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD di Kabupaten Badung: Peran Keefektifan Pengendalian Internal Ni Wayan Ayu Putri; I Wayan Suartana
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.p01

Abstract

The purpose of this study was to analyze the factors that influence the tendency of accounting fraud in LPDs in Badung Regency with the effectiveness of internal control as a moderating variable. This research was conducted in LPD in Badung Regency, the number of samples used were 93 LPD supervisors with purposive sampling method. Data was collected using a survey approach with the research instrument used was a questionnaire. The data collected was then analyzed using multiple linear regression analysis techniques. The results showed that there was a negative influence between the suitability of compensation for the tendency of accounting fraud, information asymmetry had no effect on the tendency of accounting fraud, internal control had a negative effect on the tendency of accounting fraud, internal control was able to moderate the effect of the suitability of compensation on the tendency of accounting fraud, internal control was not able to moderate the effect of information asymmetry on the tendency of accounting fraud. Keywords : Compensation Suitability; Information Asymmetry; Internal Control; Trends in Accounting Fraud.
Praktik Penghindaran Pajak: Multinasionalitas, Transfer Pricing, dan Good Corporate Governance Kadek Prilia Tirana; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p14

Abstract

This study aims to determine the effect of multinationality, transfer pricing, independent board of commissioners, institutional ownership, and audit committee on tax avoidance practices. Data sources are obtained from annual reports and financial reports of mining sector companies listed on the Indonesian Stock Exchange in 2018-2021 using the documentation method. The sample was determined by purposive sampling method which resulted in 114 observed data. The data was analyzed using multiple linear regression. The results showed that institutional ownership has a positive effect, but multinationality, transfer pricing, independent board of commissioners and audit committee have no effect on tax avoidance practices. The results of the study are in line with stakeholder theory which states that the more powerful institutional ownership will be the greater its control over the company.
Financial Distress dan Leverage pada Pengungkapan Sustainability Report Putu Riska Narayani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 35 No 1 (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.i01.p11

Abstract

The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable. Keywords: Financial Distress; Leverage; Sustainability Report Disclosure; Media Visibility.
PENGARUH BUDAYA ORGANISASI, STRES KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI I Gede Sudha Cahyana; I Ketut Jati
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

The more complex the business world and the growing demand for transparency and accountability demands optimal performance of employees. Employee performance based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of organizational culture, job stress and job satisfaction to employee performance. This research was conducted on the Tax Office Primary in East Denpasar in 2016. The samples used 70 employees to participate in this study. The sample in this study was determined by single random sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression. Based on the results of multiple regression analysis with significance level of 5 percent, then the results of this study show that organizational culture have positive influence on employee performance, variable job stress have positive effect on employee performance, job satisfaction have positive effect on employee performance.
ETIKA AUDITOR MEMODERASI PENGARUH PENGALAMAN AUDITOR, KOMPETENSI DAN DUE PROFESSIONAL CARE PADA KUALITAS AUDIT Krisna Dekna Ningrum; Ketut Ketut Budiartha Budiartha
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 purpose of this study was to determine the effect auditor's experience, competence, due professional care on the quality of the audit by the auditor ethics as moderating variables. This research was conducted in the public accounting firm of Bali Province. The samples used as many as 40 people using sampling techniques saturated. Methods of data collection is done by using questionnaires and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that the auditor's experience a positive effect on audit quality. Competence positive effect on audit quality. Due professional care positive effect on audit quality. Ethics auditor auditor strengthen the influence of experience on audit quality. Ethics auditor competence strengthening effect on audit quality. Ethics auditor strengthen the influence due professional care in audit quality.
Analisis Faktor-Faktor Yang Mempengaruhi Fraud Pengadaan Barang Dan Jasa Di Pemerintahan Desa Ni Kadek Indah Permata Sari; I Wayan Suartana
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p02

Abstract

Advancing villages can be seen from the existence of village assistance which is increased every year and followed by an appropriate governance system in accordance with regulations or laws. However, village financial management that has not been optimal causes fraud in the field of procurement of goods and services. This study aims to examine the effect of the quality of the procurement committee, procurement ethics, procurement committee compensation, procurement systems and procedures as well as the procurement environment on fraud procurement of goods and services. The research conducted in Badung . 60 people used as respondents. Data analysis techniques used multiple linear regression. The quality of the procurement committee, procurement ethics, procurement systems and procedures have negative effect, but the compensation of the procurement committee and the procurement environment does not affect the procurement of goods and services fraud. Keywords: Ethics and Procurement Environment, Procurement Committee Compensation, Procurement Systems and Procedures, Fraud.
Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud Ni Made Wilantari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p07

Abstract

This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements of the causative factors of fraud based on fraud hexagon theory cannot be directly investigated but require proxy variables. Stimulus is projected with financial stability. Opportunity is projected with nature of industry and ineffective monitoring. Rationalization is projected by a change of auditor. Capability is projected with a change of director. Arrogance is projected with a frequent number of CEO's picture. Collution is projected by the ownership of the company by the government or a State-Owned Enterprise or is a private company. The test was conducted on healthcare companies listed on the Indonesia Stock Exchange during the period 2016-2020. Sample selection is done using purposive sampling techniques. Data analysis uses regression panel data. Based on the results of the analysis showed that the variables of financial stability, ineffective monitoring, change in auditor, frequent number of CEO's picture, and state-owned enterprises positively affect financial statement fraud. Nature of industry and change of director have no effect on financial statement fraud. This research provides implications for those who need information about the possibility of financial statement fraud in healthcare companies taking into account influencing factors. Keyword : Fraud Hexagon Theory; Financial Statement Fraud; Healthcare Company
Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance Dewa Ayu Intan Sri Devi; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p11

Abstract

The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator. This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance. Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.
Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report Ni Kadek Novita Madani; Gayatri Gayatri
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p03

Abstract

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure. Keywords: Sustainability; Profitability; Size; Age; Institutional.

Page 80 of 333 | Total Record : 3329

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