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P. D'YAN YANIARTHA SUKARTHA
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E-Jurnal Akuntansi
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2025.v35.i06
Core Subject : Economy,
Economics, Econometrics & Finance
E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Indonesian Accountant Association, Bali Region  E-Jurnal Akuntansi covered various of research approach, 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 & e-Commerce Environmental Accounting Accounting for Rural Credit Institutions 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 553 Documents
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Examining the Relationship between Profitability, Pandemic Years, Financial Distress to Tax Avoiance I Kadek Peri Andika; P. D’yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The government continues to strive to optimize tax revenue, but the tax revenue target has not been achieved due to various reasons, one of which is tax evasion. The research objective is to examine the relationship between profitability, the year of the pandemic, and financial distress on tax avoidance. The research population is all issuers listed on the Indonesia Stock Exchange during the 2018-2021 period. The number of samples used is 748 companies with purposive sampling method. The research data were analyzed using multiple linear regression analysis using the Statistical Data Analysis (STATA) application. The results of the study show that profitability, the year of the pandemic and financial distress are negatively related to tax avoidance.
Covid-19 Pandemic, Audit Quality, Audit Fees, and Auditor Turnover Jean Stevany Matitaputty
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The Covid-19 pandemic that has occurred throughout the world has had an impact on the public accounting profession. The Covid-19 pandemic caused the audit process to be carried out to be hampered by the existence of rules regarding social distancing. The research aims to examine the effect of the Covid-19 pandemic on audit quality, audit fees and auditor turnover. The research uses a quantitative method with data on infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange during 2018-2021 using a purposive sampling technique. Data analysis was performed using panel data linear regression and processed using the Eviews 9 application. The results showed that the Covid-19 pandemic had a negative effect on audit quality and a positive effect on auditor turnover. This research contributes to the development of the literature by providing empirical evidence regarding the impact of the Covid-19 pandemic on auditing.
Emotional Intelligence, Adversity Intelligence, Intellectual Intelligence, Spiritual Intelligence, Learning Behavior and Level of Understanding of Accounting Made Satryawan Jelantik; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Understanding of accounting is not only aimed at achieving value in the form of numbers, but also understanding of concepts and practical application in society. This study aims to examine the effect of emotional intelligence, adversity intelligence, intellectual intelligence, spiritual intelligence and learning behavior on the level of understanding of accounting. The research was conducted at the Faculty of Economics and Business (FEB) Udayana University, especially the Bachelor of Accounting program. The research population was active 2018 Bachelor of Accounting students at the Faculty of Economics and Business, Udayana University, totaling 238 people. The sample used was 150 respondents who were selected based on the probability sampling technique, namely random sampling. Data collection was carried out using a questionnaire method. The analysis technique used is multiple linear regression analysis. The results showed that the better the emotional intelligence, adversity intelligence, intellectual intelligence, spiritual intelligence and learning behavior of accounting students, the level of understanding of accounting would increase.
Analysis of Differences in Financial and Market Performances That Do or Do Not Practice Income Smoothing Rida Prihatni; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk in real estate companies that do and do not practice income smoothing. The population of this study is companies publicly traded on the Indonesian Stock Exchange in the period 2015 to 2017, from which sample of 32 companies was acquired for each of the three years of the study, giving 96 items in total. The indicators used in the study are return on assets (ROA) to measure profitability, current ratio (CR) to measure liquidity, debt-to-equity ratio (DER) to measure leverage, capital gains from stock prices to measure stock returns, and standard deviation of stock returns to measure stock risk. Because the data is not normally distributed, both independent samples t-testing and Mann-Whitney t-testing are used to discover if there are differences in liquidity, profitability, leverage, average stock prices, and stock returns between companies that carry out income smoothing and those that do not. The results of the study show that there is no difference in ROA, CR, DER, stock returns, and share risk between income-smoothing and non-income-smoothing companies.  
Utilization of Information Technology, Professionalism, Work Experience and Auditor Performance I Made Edy Purnama Putra; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to examine the effect of the use of information technology, professionalism and work experience on auditor performance. This research was conducted at the Bali Province Public Accounting Firm (KAP). The number of samples is 52 people, with the method of determining the sample in this study using a purposive sampling technique. Data collection through survey methods with questionnaire techniques. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the use of information technology, professionalism and experience had a positive effect on auditor performance. This proves that auditor performance is influenced by the use of information technology, professionalism and experience which are very important for every auditor to have.
Ethics and Tax evasion Niar Afriyani
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tax evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of Tax evasion are still common in Indonesia in recent years. This study aims to determine how the influence of tax justice, love of money, and religiosity on the ethical perception of tax evasion. As well as testing the role of gender moderation in the relationship between the independent variables and the dependent variable. Data collection in this study was carried out through a questionnaire. The population in this study are individual taxpayers who work in DKI Jakarta with purposive sampling technique. The data analysis technique used is multiple regression analysis. The results showed that the higher the tax justice and religiosity, the lower the ethical perception of tax evasion. The higher a person's love for money, the higher the ethical perception of tax evasion. Gender affects how high or low the influence of the independent variable on the dependent variable.
Employee Perceptions Regarding the Whistleblowing System on Fraud Prevention with Ethical Behavior as an Intervening Variable Gusti Ayu Diah Laksmi Ismawijayanthi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention.
Cash Holding, Financial Leverage, Profitability, Firm Size, Income Smoothing: Moderating Managerial Ownership Khosyi Anisul Musyafa; Kholilah
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in the Indonesia Stock Exchange's primary consumer goods sector from 2017 to 2021. The study population amounted to 98 companies and a sample of 16 companies. This study used logistic regression analysis and moderation regression analysis for hypothesis testing. The findings revealed that cash holding and leverage negatively affect income smoothing, profitability positively affect income smoothing, whereas company size has no effect. Furthermore, the study's findings empirically demonstrate that leverage strengthens managerial ownership's influence on income smoothing.
Size, Age and Performance of Equity Mutual Funds in Indonesia Ni Putu Nadia Putri Febrianti; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to determine the effect of size and age on the performance of equity funds in Indonesia. The theory used in this research is the mutual fund theorem. The research was conducted on conventional and Sharia equity mutual funds registered with OJK for the 2015-2019 period. The data analysis technique used is multiple linear regression analysis. There were 59 equity funds that met the sampling criteria using a purposive sampling method consisting of 47 conventional equity funds and 12 Sharia-based equity funds. The results showed that the size and age of equity funds had no significant effect on their performance. The results of this study are consistent when using a sample of conventional and Islamic stock mutual funds.
The Role of Financial Signals in the Regional Revenue and Expenditure Budget on Regional Government Performance Yudhi Prasetiyo; Shufia Zuhroh; Novita Nugraheni
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study uses several independent variables, namely regional wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study used quantitative methods with multiple regression analysis using the IBM SPSS 25 statistical test tool. The results showed that regional wealth, regional size, and spending capital had no effect on regional government performance.

Page 53 of 56 | Total Record : 553

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