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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
 79   80   81   82   83 
Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi Made Ayu Riski Meinanda Kesumastuti; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p19

Abstract

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values. The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange. The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.
Sistem Pembelajaran Online Sebagai Mediator Kreativitas SDM, Ketidakpastian Lingkungan, dan Teknologi Informasi pada Kinerja PTS Endar Pituringsih; Ayudia Sokarina; Thatok Asmony
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p20

Abstract

The purpose of the study was to examine and find empirical evidence regarding the effect of human resource creativity, environmental uncertainty, and the use of information technology on online learning systems, and the effect of online learning systems on the performance of private universities. The research was conducted at private universities throughout Lombok Island, West Nusa Tenggara Province. The total population in this study is 26 private universities, where each university will make 2 people as samples. So that the sample in this study amounted to 52 respondents. The data analysis method used is the PLS-SEM method. The results of the study stated that the creativity of human resources and the use of information technology had a positive effect on the online learning system. Meanwhile, environmental uncertainty has no effect on the online learning system. Furthermore, the online learning system has a positive effect on the performance of private universities. Keywords: Private Higher Education Performance, Online Learning System, Human Resource Creativity, Environmental Uncertainty, Information Technology
REAKSI PASAR TERHADAP LARANGAN PEREDARAN MINUMAN BERALKOHOL Aprilia Fajari Endah R.; A.A. GP Widanaputra
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

Many things affect the rise and fall of stock prices. It is influenced by inside and outside of the company. This study discusses the effect of regulation on stock market in Indonesia. This study aims to determine differences in market reaction before and after the regulation issued. The issued of regulations is for control the distribution of alcoholic beverage so that the research is conducted on all alcoholic beverage companies listed on the Stock Exchange. The sampling technique in this research is saturated sampling of two alcoholic beverage companies. Period of observations carried out five days rule issued and rule applied five days. The hypothesis were tested with descriptive test, Mann-Whitney test, and Wilcoxon Sign Rank. Based on results of data analysis and hypotheis testing showed that there is no difference in stock returns between the before-time, before-after release and before-time, before-after implementation trade ministry regulation of Republic Indonesia .
PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN MANAJEMEN PADA CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PERUSAHAAN PERTAMBANGAN Sila Prakasa; Ida Bagus Putra Astika
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 research aims to obtain empirical evidence of the influence of leverage, profitability, management and ownership on CSR disclosure mining company. CSR disclosure can be seen on the social responsibility report contained in the company's annual report. Measurement of CSR disclosure index with Global Reporting Initiative Generation 3.1 (GRI G 3.1). Data collection methods used in this study was a nonparticipant observation by multiple linear regression analysis technique. This research was conducted on the mining companies were listed on the Indonesia stock exchange period 2011-2014. The sample was selected using a purposive sampling and retrieved 40 data already meets the criteria of a sample. The research results showed that profitability and ownership management has positive influence on CSR disclosure mining companies listed on the Indonesia stock exchange period 2011-2014.
SANKSI SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA, LIKUIDITAS DAN LEVERAGE PADA KETEPATAN WAKTU PELAPORAN KEUANGAN A. A. Sagung Sinta Maha Dewi; Anak Agung Ngurah Bagus Dwirandra
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

Timeliness is the factors presenting an update because it encourages investors to invest in the company so interested parties can take the relevant decisions. This study aim to determine sanctions as a moderating influence earnings management, liquidity and leverage on the timeliness of financial reporting. The population are all mining companies listed on the Indonesia Stock Exchange 2013-2015 period. Determination the sample using purposive sampling method obtained 78 samples. The hypothesis was tested using logistic regression analysis to test Moderated Regression Analysis (MRA). Based on results show earnings management, liquidity and leverage has no effect on the timeliness of financial reporting and sanctions are not able to moderate the effect of earnings management on the timeliness of financial reporting. Sanctions are not able to moderate the effect of liquidity on the timeliness of financial reporting but sanctions able to moderate the effect of leverage on the timeliness of financial reporting.
Pengaruh Ukuran dan Umur Pada Kinerja Reksa Dana Saham di Indonesia I Gusti Ayu Prima Asriwahyuni; Dewa Gede Wirama
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.p22

Abstract

Investasi Reksa dana merupakan salah satu bentuk investasi yang tersedia di pasar modal. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dan umur terhadap kinerja reksa dana. Kinerja reksa dana diukur dengan menggunakan Sharpe Ratio. Ukuran reksa dana dihitung berdasarkan jumlah dana kelolaan dan umur reksa dana dihitung berdasarkan tanggal efektif reksa dana tersebut ditawarkan. Data yang digunakan berupa Nilai Aktiva Bersih reksa dana saham, BI Rate dan prospektus 47 reksa dana saham yang dijadikan sampel dengan periode penelitian selama tahun 2012-2016. Metode penelitian ini menggunakan uji regresi linear berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas. Metode yang digunakan dalam pengujian hipotesis adalah Uji Koefisien Determinasi, Uji F dan Uji Hipotesis. Hasil analisis menunjukkan bahwa ukuran reksa dana berpengaruh positif pada kinerja reksa dana saham. Umur reksa dana tidak berpengaruh terhadap kinerja reksa dana saham di Indonesia. Hasil dari uji F yang dilakukan menunjukkan bahwa ukuran reksa dana dan umur reksa dana berpengaruh secara simultan pada kinerja reksa dana saham.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN ASING PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Marni Sepian Dewi; I Gusti Ngurah Agung Suaryana
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

Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility (CSR) merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas dan kepemilikan asing sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Seluruh perusahaan pertambangan merupakan populasi yang digunakan dalam penelitian ini, sementara sampel dalam penelitian ini dipilih dengan teknik purposive sampling dan memperoleh 42 perusahaan pertambangan. Analisis regresi linear berganda merupakan teknik analisis yang digunakan dalam penelitian ini untuk mengetahui pengaruh antara variabel bebas (profitabilitas dan kepemilikan asing) terhadap variabel terikat (pengungkapan CSR). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan asing memiliki pengaruh positif terhadap pengungkapan CSR, sedangkan variabel profitabilitas dengan proksi Return On Assets (ROA) tidak mempunyai pengaruh  terhadap pengungkapan CSR.
Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu Pada Kesalahan Akuntansi I Gusti Agung Gde Dennyningrat; I D.G. Dharma Suputra
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.p13

Abstract

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government. Keywords: internal control system, individual morality, accounting error
PENGARUH AUDIT FEE, NON-AUDIT SERVICES DAN AUDIT TENURE PADA INDEPENDENSI AUDITOR Ida Bagus Ananta Aditama Manuaba; I Made Karya Utama
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 study was to determine the effect of audit fees, non-audit services and audit tenure on auditor independence. This research was conducted at the public accounting firm in the area of Bali. Samples in this study of 73 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires and documentation. Data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 44 respondents, it can be concluded that the audit fee and significant effect on the independence of auditors, the non-audit services and significant influence on the independence of auditors, and audit tenure and significant impact on auditor independence.
The Influence of Going Concern Opinion, Financial Distress and Institutional Ownership on Auditor Switching Gusti Agung Ayu Intan Permata Sari; Ida Bagus Putra Astika
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.p04

Abstract

Auditor switching merupakan pergantian auditor maupun Kantor Akuntan Publik (KAP) yang dilakukan oleh perusahaan klien. Pergatian auditor (auditor switching) yang dilakukan oleh perusahaan klien merupakan salah satu solusi potensial yang dapat diambil untuk mengatasi kemungkinan munculnya permasalahan penurunan kualitas audit yang disebabkan oleh masa auditor yang panjang. Permasalahan penurunan kualitas audit tersebut, banyak disebabkan oleh berkurangnya independensi dan objektivitas auditor maupun Kantor Akuntan Publik (KAP) terhadap perusahaan klien akibat adanya hubungan yang lama terjalin antara auditor maupun Kantor Akuntan Publik (KAP) dengan perusahaan klien. Berdasarkan kajian teoritis dan hasil penelitian terdahulu, diketahui bahwa terdapat beberapa faktor yang dapat mempengaruhi keputusan perusahaan klien untuk melakukan pergantian auditor (auditor switching) yaitu opini going concern, financial distress dan kepemilikan institusional. Penelitian ini dilakukan pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Sampel yang digunakan dalam penelitian ini adalah 140 perusahaan manufaktur yang telah dipilih dengan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan. Sementara itu, teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Analisis regresi logistik digunakan dalam penelitian ini karena variabel terikat diukur dengan menggunakan variabel dummy. Berdasarkan hasil analisis dapat disimpulkan bahwa opini going concern dan kepemilikan institusional berpengaruh terhadap auditor switching, sedangkan financial distress tidak berpengaruh terhadap auditor switching. Kata kunci: auditor switching, opini going concern, financial distress, kepemilikan institusional

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