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<![CDATA[Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana ]]>
<![CDATA[I Gst Ayu Eka Damayanthi]]>;
<![CDATA[Ni K. Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i04.p11
<![CDATA[This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.]]>
<![CDATA[Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak ]]>
<![CDATA[Putu Shandya Maharani]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i06.p10
<![CDATA[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.]]>
<![CDATA[PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR PADA SKEPTISISME PROFESIONAL AUDITOR DAN IMPLIKASINYA TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Komang Ayu Tri Handayani]]>;
<![CDATA[Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 1 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Audit quality is kind of audit application by auditor so that both violation and mistakes on financial report can be disclosed. To reach audit quality, auditor must pay attention about factors that can influence audit quality. The aim of this research is to find out the influence of independency and competency to auditor professional skepticism and their implication to audit quality. The population is all auditors in public accounting firm in Bali, amounting to 83 people with a sample obtained by the 83 auditors. Data were collected by using questionnaire with path analysis. The test result shows that both independency and competency have positive influence to professional skepticism. Test results on the coefficients of path analysis also shows that independency and competency have an influence on audit quality through professional skepticism. Beside that, professional skepticism has positive influence to audit quality.]]>
<![CDATA[Earnings Management and Different Tax Book To Explain Earnings Persistency ]]>
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>;
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 1 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i01.p15
<![CDATA[The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings management can increase the book tax different reported by the company. A high tax different book can also reduce earnings persistence. A high tax different book is a signal of poor earnings quality. The population of this study is companies listed on the Indonesia Stock Exchange. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2018. Data analysis methods used in this study were descriptive statistics and path analysis. The path analysis results prove that there is an indirect effect of earnings management on earnings persistence through different tax books. The results of the study prove that there is no direct influence of earnings management on earnings persistence.Keywords: Book Tax Different; Earnings Management; Earnings Persistency.]]>
<![CDATA[KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Dadi Sugiarto Liman]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Kompetensi dan independensi auditor merupakan elemen yang diperlukan oleh seorang auditor untuk menghasilkan kinerja auditor yang baik. Penulis menemukan ketidak konsistenan hasil penelitian kompetensi dan independensi auditor sebelumnya sehingga memasukkan kecerdasan emosional sebagai variabel pemoderasi. Penelitian ini bertujuan menguji pengaruh kecerdasan emosional sebagai pemoderasi pengaruh kompetensi dan independensi auditor pada kinerja auditor pada Kantor Akuntan Publik di Provinsi Bali. Penelitian ini dilakukan pada Kantor Akuntan Publik di Provinsi Bali yang terdaftar dalam Institut Akuntan Publik Indonesia (IAPI) tahun 2016. Metode pengumpulan data menggunakan metode survey dengan teknik kuesioner, sedangkan metode penentuan sampel yaitu metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi berganda dan Moderrated Regression Analysis.Hasil penelitian menunjukan kompetensi dan independensi auditor berpengaruh positif pada kinerja auditor. Kecerdasan emosional berhasil memperkuat pengaruh independensi auditor pada kinerja auditor namun gagal memperkuat pengaruh kompetensi auditor pada kinerja auditor. Kata Kunci : kompetensi, independensi, kecerdasan emosional, kinerja auditor.]]>
<![CDATA[REAKSI PASAR BERUPA VOLUME PERDAGANGAN SAHAM SAAT STOCK SPLIT PADA PERUASAHAAN BEI TAHUN 2011-2013 ]]>
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[The market reaction is a signal given by investors on stock prices of companies in the capital market. This study aims to examine the information content of an event that announced the company. The research was conducted on all the companies listed in Indonesia Stock Exchange 2011-2013 is the stock-split. The number of samples taken 30 companies. Based on the test results of the analysis using paired smple t-test showed that there are differences ATVA, a decrease in the activity of the average trading volume before and after the stock split. This suggests that investors are less able to react to the announcement of a stock split that led to the decline over the ATVA company after the stock split. The decrease is caused because investors do not see a stock split as a beneficial information in the Indonesian economy experienced inflation and rising fuel prices.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, E-FILING, DAN TAX AMNESTY TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ]]>
<![CDATA[Santi Krisna Dewi]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i02.p30
<![CDATA[The aims of the current study are to determine the effect of taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty on the personal taxpayer reporting compliance in the East Denpasar Tax Office. The population of this study was conducted on personal taxpayer registered in the East Denpasar Tax Office. Non probability sampling method and purposive sampling technique were applied to determine the samples. The numbers of samples used were 100 respondents calculated using Slovin formula. The data were collected by questionnaire measured by likert scale. The result of the current study shows that taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty have a positive and significant impact on the personal taxpayer reporting compliance in the East Denpasar Tax Office. Keyword: Taxpayer, e-filing, tax amnesty, taxpayer compliance]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor ]]>
<![CDATA[Cokorda Istri Putra Nirajenani]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i01.p13
<![CDATA[This study aims to obtain empirical evidence on the influence of taxpayer awareness, service quality, understanding tax laws, taxation sanctions and tax dissemination on taxpayer compliance in paying motor vehicle tax at SAMSAT Gianyar office. The theory used in this research is Theory of Planned Behavior. The number of samples examined were 100 motor vehicle taxpayers. The method of determining the sample using accidental sampling, which takes the respondent as a sample by chance. Data collection was done through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis, it can be concluded that the awareness of taxpayers, the quality of service, the understanding of taxation regulations, taxation sanctions and tax socialization have a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Gianyar office.]]>
<![CDATA[PENGARUH PERSAINGAN AUDITOR DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ni Putu Eka Mahayani]]>;
<![CDATA[Ni K. Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study is an empirical study to test the effect of competition variable Machiavellian nature of the auditor and auditor independence with the ethics of the profession as a moderating variable. Data collection method used is using questionnaires distributed directly to the auditor who works in Bali. The population in this study were all auditors working in the public accounting firm in Bali with the overall number of auditors as many as 70 people. The samples used were 67 Auditor with purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, it could be concluded that (1) the competition auditor negative effect on the independence of the auditor, (2) the nature of Machiavellian negative effect on the independence of auditors, (3) professional ethics moderate (weaken) the effect of competition auditor to auditor independence, (4 ) professional ethics moderate (weaken) the effect of the Machiavellian nature of the auditor's independence.]]>
<![CDATA[KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH GOOD GOVERNANCE DAN PENGALAMAN KERJA PADA KUALITAS AUDIT ]]>
<![CDATA[Desak Putu Kartika Rosiana Dewi]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to determine the effect of good governance’s understanding and work experience in audit quality along to determine whether organizational commitment will moderate the influence of good governance’s understanding and work experience in audit quality. This research was conducted in BPKP RI Representative Bali Province in 2015. Sampling of this study is method saturated sample. Methods of data collection is done by using survey methods. Data analysis techniques used are Multiple Linear Regression Analysis and Test MRA (Moderating Regression Analysis). Based on the analysis, it’s known that good governance’s understanding had positive effect on audit quality, while work experience had no effect on audit quality auditor of BPKP RI Representatives of Bali Province. The study also found that organizational commitment is able to strengthen the influence of work experience on the quality of audit but not able to moderate good governance’s understanding on audit quality.]]>
