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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
 80   81   82   83   84 
Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi di Kabupaten Badung Putu Wawan Saputra; Naniek Noviari
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.p30

Abstract

Increasing competition is forcing cooperatives to apply appropriate governance to provide good services in order to increase consumer confidence. The governance in question is the implementation of good corporate governance (GCG). This study aims to see whether the financial performance of cooperatives has reflected the application of good GCG. This research was conducted on cooperatives located in Badung regency. The number of samples taken as many as 31 cooperatives, with the method of non probability sampling, namely purposive sampling. Application of GCG principles was measured using questionnaires. The financial performance of the cooperative is determined by the results of the assessment conducted by the Office of Cooperatives, SMEs and Trade of Badung Regency. Analyzer used in this research that is descriptive statistic test, test instumen research, test of classical assumption and multiple linear regression test. The results showed that the GCG Principles have a positive effect on the financial performance of cooperatives in Badung regency. Keywords: koperasi,, financial performance, good corporate governance
Pengaruh Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah dan Penerapan SAP Terhadap Kualitas LKPD Lombok Tengah Rahmatia Azzindani; Endar Pituringsih; M Irwan
E-Jurnal Akuntansi Vol 27 No 1 (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.i01.p16

Abstract

The study aims to prove empirically the effect of the implementation of SIMDA on the quality of LKPD, the influence of the performance of regional government officials on the quality LKPD, and the SAP on the quality of LKPD. Sources of data in the study used a questionnaire distributed to 32 ODP s in Central Lombok Regency. The results of (H1) and (H2) for the implementation of SIMDA (X1) and (X2) indicate that the variable implementation of SIMDA has a significant effect on the quality of LKPD and a positive t-value indicates that the implementation of SIMDA has a relationship in line with the quality of LKPD. As well as the results of research from the testing of the third hypothesis (H3) for the variable application of SAP (X3) shows that the application of SAP does not have a significant effect on the quality of LKPD and t-value positively indicates that the application of SAP has a relationship which is in line with the quality of LKPD. Keywords: Implementation of SIMDA, Performance of Local Government Apparatus, Application of SAP, Quality of LKPD
Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan Putu Purnama Dewi; Kadek Ayu Kreistya Dewi
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p20

Abstract

The study aims to determine the effect of sustainability reporting and intellectual capital disclosures on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2020. This research used a purposive sampling technique in taking the sample using several relevant criteria. Obtained 35 observations as a research sample. The analysis technique used is multiple linear regression. The results of the study explain that the variable disclosure of sustainability reporting and intellectual capital has a positive and significant effect on firm value. Keywords: Disclosure of Sustainability Reporting; Intellectual Capital; Firm Value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN I Nyoman Swastika Yoga Sindhudiptha, Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 4 No 2 (2013)
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

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui apakah kinerja keuangan perusahaan memediasi hubungan antara CSR terhadap nilai perusahaan. Penelitian ini dilakukan dengan mengambil sampel sebanyak 303 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis jalur atau path analysis. Berdasarkan hasil analisis ditemukan bahwa variabel kinerja keuangan tidak mampu memediasi hubungan antara CSR terhadap nilai perusahaan. Tidak mampunya kinerja keuangan memediasi hubungan antara CSR dengan nilai perusahaan disebabkan karena proksi ROA belum mampu menggambarkan kinerja keuangan perusahaan yang sebenarnya. Kata kunci: corporate social responsibility, kinerja keuangan perusahaan, nilai perusahaan.  
Income Tax Cut and Firm Tax Avoidance Ruri Saputra; Yulianti Yulianti
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p12

Abstract

This study aims to examine the impact of Indonesian corporate income tax rate reduction on public companies’ tax avoidance. This study utilizes a quasi-experimental design with the difference-in-differences (DID) method to isolate the effect of corporate income tax rates changes on corporate tax avoidance behavior. Firms’ ownership structure is used to separate firms that are more likely to be affected by the tax law changes, thus representing the treatment group in the DID setting. Utilizing a sample of public companies listed on the Indonesia Stock Exchange in the 2019 and 2020 periods, this study finds that in the year preceding the tax rate reduction, firms with greater institutional ownership exercise higher tax avoidance compared to other firms. The differences, however, are not statistically significant, which may be caused by the short timespan between the policy announcement and tax filing period, limiting the time available for firms to adjust their tax avoidance behavior. Keywords: Tax Cut, Tax Avoidance, Institutional Investor
Evaluasi Penerapan Tahun Pertama Berlakunya Standar Audit (SA 701) Pengomunikasian Hal Audit Utama I Made Serinteg; Aria Farah Mita
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p13

Abstract

Auditing Standards (SA) 701 in Indonesia are effective for the implementation of general audits of issuers' financial statements in the period starting January 1 2022. The research aims to evaluate the implementation of the first year of SA 701 coming into force. The research was conducted at KAP ABC, which is one of the KAPs in Indonesia. The data in this research uses primary data and secondary data. Primary data was obtained through semi-structured interviews, while secondary data was in the form of audit policies and procedures from KAP ABC. The research results show that KAP ABC is able to implement SA 701 well even though its international affiliate does not provide an audit methodology. The obstacles faced by KAP ABC in implementing SA 701 are communication with parties responsible for governance and management regarding main audit matters, as well as the formulation of paragraphs on main audit matters in the auditor's report. Regarding the implementation of the audit, there were no significant changes to the audit process, considering that the overall audit process carried out was still the same. Keywords: SA 701; Key Audit Matters; Auditor's Report
Impact of Board Size, Profitability, Public Ownership, and Media Exposure on CSR Disclosure Luh Ayu Sri Budiyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p17

Abstract

CSR disclosure serves as a mechanism for companies to communicate their social and environmental impacts to stakeholders. This study investigates the correlation between profitability, public ownership, media exposure, and board size with CSR disclosure, grounded in legitimacy theory. Utilizing the purposive sampling method, the study examines 150 observations from food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022 period. Data were analyzed using multiple linear regression. The findings reveal no significant relationship between profitability, public ownership, and media exposure with CSR disclosure. However, board size demonstrates a positive association with CSR disclosure. These results underscore that among the variables studied, only the board of comissioners size positively relates to CSR disclosure practices. Keywords: Profitability; Public Ownership; Size of The Board Of Comissioners; Media Exposure; CSR Disclosure
Factors Influencing Consumer Behavior: Using Paylater Tio Waskito Erdi
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p17

Abstract

Paylater provides convenience for the community, especially students, in meeting their consumptive needs. With the presence of paylater convenience, students can meet their consumptive needs quickly, safely, easily, and do not need to think about the availability of money to obtain goods or services. The use of paylater to meet consumptive needs provides convenience and flexibility in shopping, but also carries significant risks, especially if not used wisely. The study was conducted to measure what factors can influence consumptive behavior using paylater. The data collection technique used purposive sampling and obtained a population of 94 students. The test was carried out using the structural equation model (SEM) method with the SmartPLS test tool, the test was carried out by measuring the outer model and inner model. Based on the test results, it was found that financial literacy, prices, and security influenced consumptive behavior using paylater. Keywords: Financial Literacy; Price; Platform Security; Consumptive Nature; Paylater.
Analysis of Employee Readiness to Strengthen the Success of Digital Transformation in Public Institutions Widya Ayu Ratnasari; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol 35 No 2 (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.i02.p15

Abstract

This study aims to analyze employee readiness in supporting the successful implementation of digital transformation at the Directorate General of Taxes (DGT). Using a qualitative approach, this research utilizes questionnaires and Focus Group Discussions so as to gain a more detailed perspective. The findings show that although employees show a high level of awareness and motivation, there are still gaps in understanding the implications of the transformation on daily tasks, especially for those with less experience. The complexity of the new system and existing communication challenges highlighted areas for improvement in training and reinforcement strategies. The research concludes that addressing these readiness gaps through targeted interventions, such as enhanced training and clear communication, is critical to sustaining employee engagement and achieving the desired transformation outcomes. This research provides actionable insights for public institutions that are undertaking digital transformation efforts. Keywords: Change Readiness; Digital Transformation; Public Sector; ADKAR.
Pengaruh Profitabilitas, Ukuran Perusahaan, dab Arus Kas Bebas Terhadap Kebijakan Dividen Kadek Indri Pradnyavita; I Ketut Suryanawa
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.p18

Abstract

The company is faced with the decision to distribute dividends to shareholders or withhold earnings for reinvestment activities. The purpose of this study was to determine the effect of profitability, company size and free cash flow on dividend policy. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sampling technique used was purposive sampling, so as many as 13 companies were obtained. The total sample taken for 3 years was 39 observations. The technique used in this research is multiple linear regression analysis. Based on the results of the analysis of this study proves that profitability, company size, and free cash flow affect positive dividend policy.Keywords: Profitability; Company Size; Free Cash Flow; Dividend Policy

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