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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Management Studies and Entrepreneurship Journal (MSEJ)
Ni Ketut Lely Aryani Merkusiwati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penggunaan Metode Altman Z-score Modifikasi Untuk Memprediksi Kebangkrutan Bank Yang Terdaftar Di Bursa Efek Indonesia Maria Florida Sagho; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 11 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

This research was conducted to predict bankruptcy in banking companies listed in Indonesia Stock Exchange for 2011-2013 with the Altman Z-score modification method. the reseach use a 11 banks that do mergers and acquisitions, namely Mutiara Banks, CIMB  Niaga Banks, Permata Banks, Windu Ketjana International Banks, OCBC NISP Banks, Central Asia Banks, Mandiri Banks, Rakyat Indonesia Banks, Tabungan  Negara Banks, Ekonomi Rahardja Banks, Internasional Indonesia Banks. The analysis techniques  in this research is the Altman Z-score method using 5 ratio, that working capital to total assets ratio (X1), retained earnings to total assets ratio (X2), earnings before interest and taxes to total assets ratio (X3), market value of equity to total debt ratio (X4). The formula of Altman Z-score method to calculate the level of health for the company, that Z-score = 6.56 X1 + X2 + 6.72 3.26 + 1.05 X3 X4. Z-Score indicator to determine the bankruptcy of companies grouped into the healthy category (Z-score> 2.60), gray area (Z-scores between 1.1 and 2.60) and bankrupt (Z-score <1.1). After calculation is concluded that all the banks research from 2011 to 2013 resulted in a Z-Score greater than 2.6, or in other words, the 11 banks is not indicated any symptoms of bankruptcy even reverse all banks surveyed would not be expected to bankruptcy within a period of 1 year.
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA AUDITOR, DAN TURNOVER INTENTION PADA PERILAKU MENYIMPANG DALAM AUDIT Dewa Gede Agung Basudewa; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 13 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

Deviant behavior in the audit is behavior that deviates from the standard auditor in carrying out audits audits which can degrade the quality of the audit. This study aims to determine the effect Locus Of Control, Organizational Commitment, Performance Auditor, and Turnover Intention on Deviant Behavior In Audit in Public Accounting Firm (KAP) in Bali. Method of determining the sample in this research is purposive sampling technique based on the consideration (judgment sampling). Respondents in this study amounted to 53 auditors around the KAP in Bali. This study tested using linear regression analysis using SPSS for windows 15:00. Based on the results of the analysis can be concluded that Locus Of Control and Turnover Intention positive and significant impact on Deviant Behavior In the audit, while variable Orginasasi Commitment and Performance Auditor negative Influential and signifinkan on Deviant Behavior In Audit.
Pengaruh Kualitas Pelayanan, Sanksi Pajak, Biaya Kepatuhan Pajak, dan E-filling Pada Kepatuhan WPOP Non PNS Ida Bagus Komang Wiryadana; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 25 No 3 (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.v25.i03.p06

Abstract

Tax compliance is the behavior of a taxpayer in performing all tax obligations and use his taxation rights by sticking to the regulations of taxation legislation. The issue of tax compliance that has occurred in recent years is non-tax compliance. This non-compliance will result in tax evasion and embezzlement causing reduced tax revenue to the state coffers. The purpose of this study is to determine the effect of service quality, tax sanctions, tax compliance fees, and the application of e-filling on compliance reporting Individual Taxpayer (WPOP). This study was conducted in KPP Pratama Denpasar Timur. The number of samples is 100 WPOP non PNS, with nonprobability sampling method with purposive sampling technique. Data collection was done through interview, observation and questionnaire. The analytical technique used in this study is multiple linear regression. Based on the analysis result obtained service quality, taxation sanction, and application of e-filling have a positive effect on WPOP compliance, while tax compliance cost have negative effect on WPOP compliance. Keywords : service quality, tax sanction, compliance cost, and e-filling
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK Yoanis Carrica Wijayanti; Ni Ketut Lely A. Merkusiwati
E-Jurnal Akuntansi Vol 20 No 1 (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

This study aims to obtain empirical evidence influence of proportion independent directors, institutional ownership, leverage, and the size of the company on tax avoidance. Measurement of tax evasion using the effective tax rate (ETR). Tax evasion is an action taken by the taxpayer to reduce the tax burden of companies that are legal. The role of government to carry out effective supervision is necessary for revenues from oil taxes can be optimized. Research conducted on all companies listed in Indonesia Stock Exchange 2011-2015 period. Sample selection is nonprobability sampling method purposive sampling technique. Total sample as many as 1,319 samples during the 5 period. Data analysis technique used multiple linear regression analysis. Results analysis showed the proportion of independent directors on the negative impact of tax avoidance. Institutional ownership has no effect on tax avoidance. Leverage a positive effect on tax avoidance. Company size has no effect on tax avoidance.
ANALISIS KOMPARASI POTENSI KEBANGKRUTAN DENGAN METODE Z - SCORE ALTMAN, SPRINGATE, DAN ZMIJEWSKI PADA INDUSTRI KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Komang Devi Methili Purnajaya; Ni K. Lely A. Merkusiwati
E-Jurnal Akuntansi Vol 7 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 Pertumbuhan penjualan kosmetik lokal Indonesia kalah besar jika dibandingkan dengan kosmetik impor dan kosmetik brand multinasional bahkan penjualannya mencapai dua kali lipat dari penjualan kosmetik Indonesia. Penelitian ini meneliti tentang apakah terdapat perbedaan potensi kebangkrutan industri kosmetik yang terdaftar di BEI dengan metode Z-Score Altman, Springate, dan Zmijewski.Potensi kebangkrutan dari ketiga model dikomparasikan dengan uji Kruskal-Wallisdengan tingkat signifikansi 0,005 dan diperolehhasil tingkat signifikansi sebesar 0,001 dimana berarti terdapat perbedaan potensi kebangkrutan industri kosmetik yang terdaftar di BEI dengan metode Z-Score Altman, Springate, dan Zmijewski. Kata kunci: altman, komparasi, springate, z-score, zmijewski
Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak I Made Gilang Hartana; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 25 No 2 (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.v25.i02.p26

Abstract

The development of an area is heavily dependent on the tax sector. The purpose of this study is to determine the effect of taxpayer awareness and tax sanctions on compliance with motor taxpayers with the socialization of taxation as a moderator. This research was conducted at SAMSAT Tabanan Joint Office. The number of samples used in this study were 100 people obtained by nonprobability sampling method with purposive sampling technique. Data were collected by non-participant observation method and questionnaire. Data analysis technique is done by using multiple linear regression analysis and Moderated Regression Analysis. The results of the research show that taxpayers' awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance in SAMSAT Tabanan Office. This study also found that the socialization of taxation can strengthen the influence of taxpayer awareness on the compliance of motor vehicle taxpayers in the joint office of SAMSAT Tabanan. Keywords: awareness, sanction, socialization, compliance
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO PADA TAX AVOIDANCE I Gusti Lanang Ngurah Dwi Cahyadi Putra; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 17 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 avoidance is tax planning which exploit loopholes contained in the tax laws that are legal. The population in this study are all companies listed on the Indonesia Stock Exchange 2012-2014. Sample selection technique used is to nonprobability sampling method is purposive sampling technique. The number of samples in the study sample was 189 during the third period. Data analysis techniques used in this research is multiple linear regression analysis. The analysis of this study showed an Independent Commissioner and size positive and significant impact on tax avoidance, it means that the higher the number of Independent Commissioners and the higher the size of the company or the size of tax avoidance, the level will be higher. Leverage ratio and capital intensity had no significant effect on tax avoidance, it means that the variable is not a significant influence on the practice of tax evasion.
Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Keadilan Sistem Perpajakan Dan Tax Amnesty Pada Kepatuhan Perpajakan Ni Ketut Lely Aryani Merkusiwati; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p13

Abstract

Taxes are the main source of state revenue. Individual taxpayers (WP) have a low contribution to tax revenue in Bali Province. Taxpayer data at the North Badung Pratama Tax Service Office (KPP) explains that there is a delay in submitting the annual SPT, although every year it has begun to decrease. This condition indicates a non-compliant attitude of the WP. This study aims to analyze the effect of perceptions of tax evasion, tax justice, Tax Amnesty on tax compliance. The sample in the study was determined by simple random sampling technique. The number of research samples is 100 taxpayers. PLS SEM analysis. The results showed that the higher the perception of tax evasion, the greater the tax non-compliance. The perception of fairness of the taxation system has no effect on tax compliance. The more taxpayers carry out Tax Amnesty, the smaller the initial level of compliance with the tax system. Keywords : Tax evasion; Fairness of the Taxation System; Tax Amnesty; Tax Compliance.
PENGARUH CORPORATE GOVERNANCE, FINANCIAL INDICATORS, DAN UKURAN PERUSAHAAN PADA FINANCIAL DISTRESS I Gusti Agung Ayu Pritha Cinantya; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 10 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

Financial distress occurs on property & real estate company in Indonesia, PT Bakrieland Development, Tbk. This suggests that large companies are not necessarily protected from any financial distress. Prospective investors should be keen to invest the time, it is very necessary to ensure the safety of the invested funds. This study had purpose to determine the effect of corporate governance which consisting of institutional ownership, managerial ownership, the proportion of independent commissioners & the amount of the board of directors, financial indicators which consisting of liquidity & leverage and the size of the company toward financial distress. This research was conducted at the Indonesian Stock Exchange by accessing www.idx.co.id. The number of samples taken as many as 37 samples over three years used a nonprobability sampling method. Data was collected through non-participant observation method. This study used logistic regression as technique analysis. There are seven hypotheses were tested using logistic regression. Based on the results of the analysis found that institutional ownership and liquidity influenced financial distress. While managerial ownership, the proportion of independent commissioners, the number of board of directors, leverage and firm size did not influenced on the financial distress.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMITE AUDIT PADA AUDIT DELAY YANG DIMODERASI OLEH REPUTASI KAP I Gusti Agung Ayu Ratih Prabasari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 20 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p30

Abstract

Audit delay adalah rentang waktu penyelesaian audit dari tanggal penutupan tahun buku hingga tanggal diselesaikannya laporan auditor independen. Proses audit sangat memerlukan waktu yang berakibat adanya audit delay yang nantinya akan sangat berpengaruh pada ketepatan waktu pelaporan keuangan. Terdapat beberapa faktor yang memegaruhi audit delay. Profitabilitas, ukuran perusahaan, dan komite audit adalah salah satu faktor yang mempengaruhi audit delay. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan komite audit pada audit delay dengan reputasi KAP sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Sampel yang diambil dalam penelitian ini berjumlah 74 perusahaan dengan periode pengamatan selama 4 tahun dengan total 296 pengamatan. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling. pengumpulan data dilakukan dengan menggunakan metode observasi non participant. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, dan komite audit berpengaruh negatif pada audit delay. Hal ini berarti bahwa profitabilitas, ukuran perusahaan dan komite audit akan memperpendek rentang audit delay. Reputasi KAP mampu memperkuat pengaruh profitabilitas, ukuran perusahaan, dan komite audit pada audit delay. Kata kunci : profitabilitas, ukuran perusahaan, komite audit, audit delay, reputasi KAP
Co-Authors A. A. Istri Agung Mahaningrum A.A. Ari Chintya Dewi Anak Agung Ngurah Krisnadeva Cokorda Istri Putra Nirajenani Dadi Sugiarto Liman Desak Putu Kartika Rosiana Dewi Dewa Gede Agung Basudewa Gek Ayu Putu Intan Permata Dewi Gusti Ayu Raisa Ersania I Gusti Agung Ayu Pritha Cinantya I Gusti Agung Ayu Ratih Prabasari I Gusti Agung Sri Mustika Putra I Gusti Ayu Eka Damayanthi I Gusti Lanang Ngurah Dwi Cahyadi Putra I Gusti Ngurah Agung Suaryana I Made Gilang Hartana I Made Indra Pratama I Made Lopa Rustiana I Nyoman Toni Artana Putra I Nyoman Toniarta Ida Bagus Komang Wiryadana Kadek Ayu Windaswari Komang Ayu Tri Handayani Komang Devi Methili Purnajaya Made Dwi Ananda Suryani Made Ratih Baskaraningrum Maria Florida Sagho Ni Kadek Dwi Putri Antari Ni Kadek Karisma Dewi Ni Ketut Ayu Febriyanthi Ni Ketut Riski Agustini Ni Luh Made Ayu Widhiari Ni Made Ampriyanti Ni Made Windi Wijayanti Ni Putu Eka Mahayani Ni Putu Krismayanti Ni Putu Mitha Pratiwi Ni Putu Suratningsih Ni Wayan Krisnayanti Arwinda Putri Ni Wayan Sarasati Pramudia Wanami P Pande Putu Ditha Purnamasari Putu Eka Rahmayanti Putu Shandya Maharani Putu Sita CrusytaDewi Santi Krisna Dewi Trie Julianti Dewi Wayan Sugi Astana Yoanis Carrica Wijayanti