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INDONESIA
E-Jurnal Akuntansi Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : -
Core Subject : Economy,
E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para pemerhati ilmu pengetahuan di bidang akuntansi. E-Jurnal Akuntansi menerima artikel hasil kajian dan penelitian pada bidang akuntansi keuangan, pengauditan, akuntansi manajemen, akuntansi pemerintahan, sistem informasi akuntansi, perpajakan, akuntansi keperilakuan, akuntansi perbankan dan lembaga perkreditan desa yang belum pernah dipublikasikan pada media lain.
Arjuna Subject : -
Articles 2,148 Documents
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN KEPEMILIKAN PUBLIK PADA AUDIT DELAY Haryani, Jumratul; Wiratmaja, I Dewa Nyoman
E-Jurnal Akuntansi Vol 6 No 1 (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

ABSTRAK Pasar modal merupakan wadah bagi calon investor untuk dapat menanamkan modalnya pada perusahaan yang go public. Investor akan menanamkan modalnya jika perusahaan mampu memberikan informasi yang baik terhadap kondisi perusahaan yang dapat dipantau oleh investor melalui laporan keuangan yang telah dipublikasikan. Untuk meningkatkan kepercayaan investor pada perusahaan maka laporan keuangan tersebut harus terlebih dulu diaudit oleh akuntan publik. Pelaksanaan penugasan audit harus didasarkan pada standar pemeriksaan yang berlaku. Pemenuhan standar auditing dalam pelaksanaan audit tersebut akan membutuhkan waktu yang lama sehingga mengakibatkan audit delay yang panjang. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, komite audit, penerapan International Financial Reporting Standards dan kepemilikan publik pada audit delay. Sampel yang digunakan dalam penelitian yaitu perusahaan manufaktur yang terdaftar di BEI periode 2008-2011. Penentuan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 28 perusahaan dengan total pengamatan 4 tahun sehingga jumlah sampel sebanyak 112. Teknik analisis data dan pengujian hipotesis penelitian ini menggunakan metode regresi linear berganda dengan bantuan program SPSS 15. Hasil pengujian menunjukkan bahwa variabel komite audit dan kepemilikan publik berpengaruh pada audit delay. Sedangkan variabel ukuran perusahaan dan penerapan International Financial Reporting Standards tidak berpengaruh pada audit delay. Kata Kunci: audit delay, kepemilikan publik komite audit, penerapan international financial reporting standards, ukuran perusahaan
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM UNGGULAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ari Gunawan, I Putu; Jati, I Ketut
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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

Investasi di pasar modal dapat memberikan keuntungan berupa capital gain maupun dividen. Mengingat banyak faktor internal yang mempengarui return saham maka seorang investor dituntut mempunyai kemampuan untuk mengetahui hal-hal yang mempengaruhi return saham. Tujuan penelitian ini adalah untuk mengetahui pengaruh NPM, ROA, ROE, EPS, PER secara simultan dan parsial terhadap return saham pada saham unggulan di Bursa Efek Indonesia. Dengan jumlah sampel sebanyak 36 perusahaan serta menggunakan tenik analisis regresi berganda diperoleh hasil penelitian yaitu terdapat pengaruh yang signifikan secara simultan antara variabel NPM, ROA, ROE, EPS, PER terhadap return saham. Secara parsial tidak ada pengaruh yang signifikan variabel NPM, ROA dan ROE terhadap return saham. Dan ada pengaruh yang signifikan secara parsial variabel EPS dan PER terhadap return saham.   Katakunci: EPS, NPM, PER, ROA, ROE, Return Saham
KOMITMEN ORGANISASI DAN DESENTRALISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL Mike Ratnasari, Ni Ketut Ayu; Pradnyantha Wirasedana, I Wayan
E-Jurnal Akuntansi Vol 19 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

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Abstract

Performance of the individuals in managerial activities that includes planning, supervision, staff selection, negotiation, and representation that reflects the overall performance of managers. The purpose of this research was to determine whether there is influence between budget participation on managerial performance, organizational commitment and decentralization as a moderating. The population used in this study were all employees at six units of PT. PLN Distribution of Bali for the fiscal year 2016. The sample was 73 determined using nonprobability sampling with purposive sampling technique. The research data come from questionnaires distributed to respondents and data analysis technique used is a simple linear regression analysis and regression analysis moderation. Based on the results of their research analysis found a positive effect of budget participation on managerial performance. Organizational commitment variable and variable decentralization has not been able to strengthen the influence of budget participation on managerial performance.
REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE Aryasa, I Putu Gde Chandra Artha; Suaryana, I G N Agung
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

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Abstract

The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Santika Putra, Kadek Agus; Latrini, Made Yenni
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

This study aims to determine the effect of intellectual, emotional intelligence, spiritual intelligence, and organizational commitment on performance auditor in public accounting firm in Bali. Sampling technique used in this research is the method of sample saturated with a sample obtained 80 samples. Data collection methods used in this study was a questionnaire, which is distributed questionnaires to the auditor in public accounting firm in Bali. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis. The results of this study suggest that intelligence, emotional intelligence, spiritual intelligence and organizational commitment positively affects the performance of auditors. This shows that the increasing intellectual, emotional intelligence, spiritual intelligence and organizational commitment, the auditor's performance is increasing as well
PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP KEPUTUSAN PEMBERIANKREDIT PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN Danayasa, I Gede Suka; Suardikha, I Made Sadha
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

This study aims to determine the effect of the internal control components on the BPR in an effort to decide the provision of credit. The samples in this study using proportionate stratified random sampling method, the number of observations of 8 samples. The technique of collecting data using questionnaires and survey respondents as many as 32 respondents. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of linear regression analysis found that (1) an assessment of the risk of an effect on lending decisions; (2) Information and communication have no effect on lending decisions; (3) control activities affect lending decisions; (4) monitoring the effect on lending decisions and; (5) the control environment influence on lending decisions on BPR in Tabanan.
KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI PENGARUH DIVERSIFIKASI OPERASIONAL PADA STRUKTUR MODAL Wiryani, Dewa Ayu Sri Swasti Putri; Mertha, I Made
E-Jurnal Akuntansi Vol 15 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 is to determine the effect of operational diversification within the capital structure and to determine whether the moderating influence of managerial ownership on operational diversified capital structure. This research was conducted at the Indonesian Stock Exchange, particularly in the property and real estate companies. The sampling method used nonprobability sampling method, using purposive sampling technique. The number of companies acquired are 10 companies. Total samples taken during the four years is as much as 40 observations. Data collection methods of data used is the method of documentation and literature study. The analysis technique used is a simple linear regression analysis and moderated regression analysis. The results of the analysis of operational research found that diversification does not affect the company's capital structure, and managerial ownership is not able to moderate the influence of operational diversification on capital structure.
PROFITABILITAS SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Permatasari, Luh Wulan; Gayatri, Gayatri
E-Jurnal Akuntansi Vol 14 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

This study was conducted to determine the role of profitability in relation to corporate governance and firm value. This research was conducted in the Indonesia Stock Exchange. The sampling method used purposive sampling, the total sample of 85 observations for five years of research. Data collection methods in this study using a non-participant observation method. The analysis technique used is moderated regression analysis. Based on the results of the study found that the profitability able to moderate the influence of corporate governance on firm value. Increasing GCG score means the higher of the firm value, especially for companies that have high profitability. The existence of profitability will strengthen the positive influence between corporate governance and firm value.
PENGARUH PENYULUHAN PERPAJAKAN DAN PELAYANAN FISKUS PADA PENERIMAAN PAJAK PENGHASILAN BADAN Nyoman Putriani, Ida Ayu; Budiartha, I Ketut
E-Jurnal Akuntansi Vol 14 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

Tax revenues are the main source of financing national development. How does the extension of tax and service tax authorities on corporate income tax receipts. The population under study is an effective corporate taxpayers. The study did not use all of the amount o the research object. The number of taxpayers who used a sample of 83 corporate taxpayers. Methods of data collection using questionnaires. Questionnaires data were tested with validity and reliability test. Extension of the test has been carried out taxation and service tax authorities a positive effect on corporate income tax revenue.
PENGARUH UMUR PERUSAHAAN DAN AUDIT TENURE PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN Jeva N., Irafitriana; Ratnadi, Ni Made Dwi
E-Jurnal Akuntansi Vol 12 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

Time of publication of financial reports is an important characteristic for accounting information because the promptly available historical information will influence the users of financial reports in economic decision-making process. The objective of this research was to determine the effect of firm age and audit tenure to the time of publication of financial reports. Total samples taken 93 firms listed in Indonesia Stock Exchange (IDX)  for three years. Samples in this research were taken by probability sampling method using stratified random sampling. Multiple linear regression was the analysis technique used in this research. Based on the analysis results it was found that the firm age influenced positively on the time of publication of financial reports. This proved that the older the firm age then its time of publication of financial reports increased or tended to increase. On the other hand, the audit tenure influenced negatively on the time of publication of financial reports. This indicated that the longer the audit tenure, the time of publication of financial reports to IDX decreased or tended to decrease.

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