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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
 81   82   83   84   85 
Corporate Social Responsibility, Intellectual Capital, Komisaris Independen, dan Kinerja Keuangan Putri Nurmala; Fitri Rahmawati; Akhmad Sigit Adiwibowo
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p03

Abstract

This study aims to determine the effect of corporate social responsibility, intellectual capital, and independent commissioners on the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of research used is the associative quantitative method. The type of data used is secondary data. The sample selection was done by purposive sampling so that a sample of 10 companies was obtained. Data processing uses the statistical program Eviews 10. The results of the t-test show that corporate social responsibility does not affect financial performance, intellectual capital has no effect on financial performance, and independent commissioners harm financial performance. Keywords: Financial Performance; Corporate Social Responsibility; Intellectual Capital; Independent Commissioner
Study Etnografi pada Proses Penetapan Harga Belis di Rote Ndao Viktor Maria Akbar Soratomo Tukan; Tjiptohadi Sawarjuwono
E-Jurnal Akuntansi Vol 30 No 9 (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.i09.p02

Abstract

The purpose of this study is to uncover the process of determining the price of belis in Rote Ndao and the meaning of the price of the belis tradition. This research uses Rosenberg's self-esteem theory approach. This research is qualitative using an ethnographic approach. This study also uses data obtained from interviews and observations. The results of this study indicate that the price-setting process is not different from the accounting price-setting process, because there are a variety of different factors. Researchers find four meanings of price. First, price as a form of appreciation. Second, price is a form of bonding. Third, price is a form of thanks. Fourth, price is a form of woman's selling price. Prices are not always seen based on material and numbers. Price has a different meaning from the point of view of the Rote Ndao. Keywords: Belis; Pricing; Meaning The Price; Ethnography.
PENGARUH LEVERAGE, INFLASI, DAN PDB PADA HARGA SAHAM PERUSAHAAN ASURANSI Gede Sanjaya Adi Putra; Putu Dyan Yaniartha
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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 of the leverage ratio, inflation rate, and the growth of GDP in stock prices of insurance companies listed on the Stock Exchange. this study used a quantitative approach to research methods in the form of associative with the type of causality. the authors conducted a data collection technique using nonparticipant observation, documentation methods, and metose literature. The population used 15 firms.   the sample number of 12 companies. Based on the analysis conducted revealed that the DER and inflation has no effect on the value of the insurance company's shares listed on the Stock Exchange. However, on the other hand the growth of GDP in the same direction and significant impact on the value of the insurance company's shares listed on the Stock Exchange.
Penghindaran Pajak Cost of Debt dengan Kepemilikan Institusional Sebagai Variabel Moderasi Kadek Krishna Dhananjaya; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p09

Abstract

This study aims to examine the effect of tax avoidance on the cost of debt and also examine the effect of institutional ownership in moderating the relationship between tax avoidance on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. Quantitative research design in the form of associative. The number of observations was 93 companies using purposive sampling method. The researcher's analysis technique is multiple linear regression. The results of the study show that the tax avoidance variable has a positive effect on the cost of debt. Meanwhile, institutional ownership cannot moderate either strengthen or weaken the effect of tax avoidance on the cost of debt.Keywords: Tax avoidance, Cost of Debt, Institusional Ownership
Kecanggihan Teknologi dan Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Kemampuan Teknik Personal dan Pelatihan sebagai Variabel Pemoderasi Putu Bagus Vijay Kumara Putra; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p18

Abstract

The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems. Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.
ANALISIS PERBANDINGAN KINERJA ANTARA PERBANKAN SWASTA NASIONAL DEVISA DAN PERBANKAN BUMN putu sri wartini; gede made wirakusuma
E-Jurnal Akuntansi Vol 12 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

Banking institutions can be divided into state-owned banks and state-owned private banks foreign exchange private property. Classification of banks could cause the difference in the performance of each of the banks concerned. Good performance will encourage investors to invest in the bank concerned. This study used a sample of Statedon banks 4 and 19 private banks listed in Indonesia Stock Exchange in 2009-2013. Sampling method used is purposive sampling..Hasil in this study third-party funds significant negative effect on the performance of banks, loan-to-deposit ratio is significanted negative effect on the performance and debt to equity ratio is significant negative effects on bank performance. Based the results of previous studies are average difference between the performance of state-owned banks with private banking, while the results in this study there was no difference between SOEs and private banking banking foreign national. 
Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak Putu Shandya Maharani; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p10

Abstract

This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.
Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern Hanna Ewita Napitupulu; Made Yenni Latrini
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p13

Abstract

The auditor's responsibility in identifying the ability to maintain his client's business in the long term is an issue that is rarely revealed because fraudulent practices are still being found in the field. The purpose of this research is to empirically prove the effect of financial distress, company size, KAP reputation, previous audit opinion on “going concern” audit opinion. The research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The research sample amounted to 46 samples of companies using purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that financial distress did not have a positive effect on the “going concern” audit opinion, company size and reputation of the public accounting firm (KAP) had a negative effect on the “going concern” audit opinion. While the previous audit opinion has a positive effect on the "going concern" audit opinion. Keywords: Going Concern; Financial Distress; Size; KAP Reputation; Previous Audit Opinions.
KEMAMPUAN KOMITMEN ORGANISASIONAL MEMODERASI PENGARUH KOMPENSASI DAN TEKANAN WAKTU PADA KEPUASAN KERJA AUDITOR Yohanes Berchmans Adi Wicaksono; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 16 No 3 (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 to determine the ability of organizational commitment as moderating compensation and the time pressures on job satisfaction auditor. The study population was 45 auditor of Public Accounting Firm (KAP) in Bali with purposive sampling criteria. Data have been tested and qualified classical assumption test, test the feasibility of this model, with a coefficient of determination of 74%, the analytical techniques used Moderated Regression Analysis (MRA) with real rates (?) of 0.05.The test results showed (1) variable time pressure positive and significant impact on job satisfaction auditor, (2) compensation does not affect the job satisfaction of auditors, (3) organizational commitment strengthen  the influence of compensation on job satisfaction auditor at KAP  province of Bali,  (4) a commitment organizational weaken  the influence of the time pressures on job satisfaction auditor at KAP in Bali.
FAKTOR-FAKTOR YANG BERPENGARUH PADA INTENSITAS PERILAKU DALAM PENGGUNAAN E-FILING OLEH WAJIB PAJAK ORANG PRIBADI I Wayan Maha Hredaya Dharma; Naniek Noviari
E-Jurnal Akuntansi Vol 17 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

E-filing users are more than 7 million in 2016. Number of users also show significant growth in 2014 and 2015 each about 1 million and 2 million users. The intensity of taxpayer’s behavior in using e-filing is taxpayer willingness to use e-filing and reuse it in the future. Knowing the factors that have influence on the intensity of this behavior is an important thing. This study conducted on individual taxpayers in the East Denpasar Small Tax Office. Number of samples examined in this researchwere 100 individual taxpayers. Data collected through questionnaires by incidental sampling technique. Analysis technique used was multiple linear regression analysis. Based on results of the research the conclusion is perceived usefulness, perceived ease to use, security and privacy, as well as readiness of taxpayer technology information partially have positive influence on the intensity of individual taxpayer’s behavior in using e-filing in East Denpasar Small Tax Office.

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