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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
I Gusti Ngurah Agung Suaryana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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PERBANDINGAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH PERUBAHAN FRAKSI HARGA DAN SATUAN PERDAGANGAN I Kadek Dony Darma Putra Irawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 14 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

On January 6, 2014, the Indonesian Stock Exchange (IDX) implements a new tick size and lot size. This study aims to examine difference in liquidity around the date of adoption of Decree No. KEP-00071/BEI/1-2013. Purposive sampling technique was use for sampling, in order to obtain 90 samples. Observation period is on 5 days before and after the date. The resulted data were carried out on statistically analysis using paired sample t-test. The results indicated a difference in the averages of  trading volume activity before and after the application of the new tick size and lot size, after the event period has shown there are increasing of trading volume activity averages. The results showed that the application of the new rules able to increase stock liquidity, which means the expectation of  Indonesia Stock Exchange successfully achieved.
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.
Faktor-Faktor yang Mempengaruhi Kemauan Membayar Pajak WPOP di Kantor Pelayanan Pajak Pratama Gianyar Aswin Pringgandana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 26 No 1 (2019)
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.2019.v26.i01.p13

Abstract

The purpose this study is to determine the effect of awareness tax, knowledge and understanding of tax regulations, the effectiveness of tax system, the quality of tax services on the willingness to pay personal taxpayers. This research was conducted at KPP Pratama Gianyar. The population is individual taxpayer registered in KPP Pratama Gianyar as many 114,677 taxpayer with the amount of samples taken as 100 personal tax payers with incidental sampling technique by filling out the questionnaire. Analysis technique used multiple linear regression. Based on the results found that awareness tax, knowledge and understanding, tax system effectiveness, and quality of tax services have a positive and significant impact on the willingness to pay taxes. This shows that the higher level of awareness of paying taxes, knowledge and understanding of tax laws, the effectiveness of the tax system, the quality of tax services will be higher the willingness to pay taxes. Keywords: awareness, knowledge, understanding, effectiveness, service quality
Reaksi Pasar pada Pengumuman Dividen dengan Profitabilitas sebagai Pemoderasi di BEI Ina Intan Dortianti Larimanu; I Gusti Ngurah Agung Suaryana
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

This research was conducted with the aim of knowing the market reaction which occurs during the announcement of a cash dividend to profitability as moderating in the Indonesia Stock Exchange (IDX), where profitability is measured as return on assets. The sample in this study 699 companies that announced a cash dividend and 123 companies that meet the criteria sampling. Data analysis using moderate regression analysis. The results of the analysis concludes that the market reacted positively to the announcement of dividends and profitability weakened the market reaction to the announcement of the dividend on the company listed in Indonesia Stock Exchange (IDX).
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KEPERCAYAAN ATAS SISTEM INFORMASI AKUNTANSI, DAN KESESUAIAN TUGAS PADA KINERJA KARYAWAN LEMBAGA PERKREDITAN DESA DI KABUPATEN BADUNG Ni Made Ayu Marlinawati I.G.N Agung Suaryana
E-Jurnal Akuntansi Vol 2 No 2 (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

ABSTRAK Kabupaten Badung merupakan suatu daerah yang masih menjadikan LPD sebagai suatu badan usaha yang dapat meningkatkan kesejahteraan masyarakat.Jumlah LPD yang ada di Kabupaten Badung berjumlah 120 LPD. Dari 120 LPD yang ada di Kabupaten Badung sebanyak 85 LPD menggunakan teknologi informasi dalam kegiatan operasionalnya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan teknologi informasi, efektivitas sistem informasi akuntansi, kepercayaan atas sistem informasi akuntansi dan kesesuaian tugas pada kinerja karyawan LPD di kabupaten Badung. Metode Data dikumpulkan dengan wawancara, observasi, kuesioner, studi dokumentasi. Dari hasil pengujian hipotesis reliabilitas dan validitas instrumen dengan metode cronbach alpha dan pearson correlation menunjukkan bahwa data reliabel dan valid. Dari hasil uji asumsi klasik, model regresi yang digunakan tidak mengandung adanya multikolinearitas yaitu VIF lebih dari 10% dan tidak mengandung heteroskedastisitas. Kata kunci: teknologi informasi, efektivitas sistem informasi akuntansi, kepercayaan atas sistem informasi akuntansi, kesesuaian tugas dan kinerja karyawan
Analisis Komparatif Kinerja Keuangan Perbankan Syariah dan Perbankan Konvensional Farizal Julian Aski; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 5 (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.i05.p05

Abstract

The purpose of this study is to analyze: 1) Differences in the performance of Islamic banking and conventional banking. 2) How is the performance of Islamic banking and conventional banking. This research was conducted at banking companies registered with Bank Indonesia (BI) for a period of nine years, namely 2008-2016. The sampling technique used was purposive sampling technique. The number of samples obtained as many as companies with a total of 69 observations. Collecting data using non-participant observation methods. The analysis technique used is the comparative analysis Mann-Whitney test. The results of this study are: 1) Based on all the ratios that become proxies (CAR, NPL, OEOI, ROA, and LDR), there are significant differences in the performance of Islamic banking and conventional banking. 2) It turns out that during 2008-2016 the performance of Islamic banking was no better than conventional banking. Keywords: Syariah Banking; Conventional Banking; Comparative Analysis.
Pengaruh Struktur Kepemilikan Terhadap Price to Book Value dengan Manajemen Laba sebagai Variabel Intervening Kartika Widya Tri Dewanti; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 24 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.v24.i03.p02

Abstract

The purpose of this research is to examine the impact of ownership structure consisting of institutional and managerial ownership to price to book value ratio (PBV) with earnings management as intervening variable. The samples of this research are 34 manufacturing companies that have been selected using purposive sampling method from their population of 139 companies listed in Indonesia Stock Exchange (IDX) during 2014-2016 period consecutively. Descriptive statistical analysis, classical assumption test and path analysis is analyticals technique used in this research. The examination of this research shows that the result of institutional and managerial ownership negatively affect on PBV, institutional and managerial ownership have no impact on earnings management, earnings management have positive effect on PBV, earnings management is not an intervening variable in the impact of institutional and managerial ownership on PBV.
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET PADA STRUKTUR MODAL Dewi Udayani, I Gst Ngr. Agung Suaryana
E-Jurnal Akuntansi Vol 4 No 2 (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

ABSTRAK Penelitian ini  bertujuan untuk mengetahui apakah terdapat hubungan yang signifikan antara profitabilitas dan investment opportunity set pada struktur modal  sesuai hipotesis pecking order theory. Hal ini diteliti kembali karena pada penelitian-penelitian sebelumnya ditemukan hasil yang tidak konsisten pada variabel yang diteliti. Penelitian ini dilakukan pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Diperoleh sampel sebanyak 45 dan penelitian ini menggunakan teknik analisis regresi linear berganda.Berdasarkan hasil pengujian tersebut menunjukkan bahwa profitabilitas dan investment opportunity set berpengaruh signifikan terhadap struktur modal. Profitabilitas berpengaruh negatif sedangkan investment opportunity set berpengaruh positif terhadap struktur modal. Kata kunci: profitabilitas, investment opportunity set, debt to equity ratio
PENGARUH EFEKTIVITAS PENERAPAN SAP, KOMPETENSI SDM, DAN SPI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BANGLI I Wayan Karsana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 21 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

ABSTRAK Laporan keuangan merupakan salah satu bentuk pertanggungjawaban pemerintah atas pengelolaan sumber daya masyarakat. Laporan keuangan yang berkualitas haruslah memenuhi karakteristik kualitatif yaitu andal, relevan, dapat dibandingkan dan dapat dipahami. Secara umum, kualitas suatu laporan keuangan diukur berdasarkan opini yang diberikan oleh Badan Pemeriksa keuangan Republik Indonesia (BPK RI). Menurut opini yang diberikan oleh BPK RI terhadap laporan keuangan pemerintah Kabupaten Bangli, masih terdapat kelemahan dibidang penerapan standar akuntansi keuangan, sumber daya manusia, dan sisitem pengendalian intern. Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh efektivitas penerapan standar akuntansi pemerintahan, kompetensi sumber daya manusia, dan sisitem pengendalian intern pada kualitas laporan keuangan pemerintah Kabupaten Bangli. Penelitian ini dilakukan pada 30 Perangkat Daerah di lingkungan Pemerintah Kabupaten Bangli. Metode pengumpulan data dalam penelitian ini menggunakan metode survey dengan kuisioner. Sampel yang digunakan di dalam penelitian ini adalah Kepala Bagian Keuangan dan Kepala Bagian Perencanaan di masing – masing perangkat daerah yang berjumlah 38 orang. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis, penelitian ini menunjukkan bahwa efektivitas penerapan standar akuntansi pemerintahan, kompetensi sumber daya manusia, dan sistem pengendalian intern berpengaruh positif pada kualitas laporan keuangan Kata Kunci: laporan keuangan, SAP, SDM, SPI
Profitabilitas sebagai Pemoderasi Pengaruh Pertumbuhan Perusahaan pada Nilai Perusahaan Dewa Putu Dharmayusa; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p15

Abstract

This study aims to prove empirically the effect of companies growth to companies value with profitability as moderating. This study done at manufacturing companies in consumer goods sector that listed on the IDX. Sample were selected using with non-probability sampling method with purposive sampling technique. Total observation on this study is 60 observations for period 2015-2017. Analysis technique that used is Moderated Regression Analysis (MRA). The result of this study show companies growth and profitability doesn’t affect companies value. Profitability didn’t capable to moderating companies growth in affecting companies value. Keywords: Companies Value; Companies Growth; Profitability.
Co-Authors A. A. Ayu Uccahati Warapsari Ainun Roviko Anak Agung Istri Sri Wiadnyani Andika Pratama Anom Cahaya Saputra Arya Bagus Govinda Tedja Bhuana Aswin Pringgandana Debbi Devinta Ambri Devy Kusuma Cendana Dewa Ayu Dwita Puspasari Dewa Gede Wirama Dewa Putu Dharmayusa DODIK ARIYANTO Farizal Julian Aski Frans AP Dromexs Lumbantoruan Gayatri Gayatri Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gede Pradana Juniarta I Gst Ayu Eka Damayanthi I Gst Ayu Eka Damayanthi I Gusti Ayu Ade Anggariani I Gusti Ayu Ary Amalia Tamara I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Kadek Dony Darma Putra Irawan I Made Dwi Darma Budiawan I Made Dwi Sastrawan I Wayan Karsana I.G.A. Kt. Ratna Sri Mara Eni Ida Ayu Candrasatyani Purba Ida Ayu Melina Suniari Ina Intan Dortianti Larimanu Kadek Dias Prayoga Kadek Indah Ratnaningsih Kadek Indra Suryawan Kadek Wahyu Indralesmana Kartika Widya Tri Dewanti L.P. Agustina Kartika Rahayu luh indah novita sari Luh Kadek Githa Bella Luh Mahatma Setya Devi Lutfi Yuli Handoko Made Agus Teja Dwipayana Made Dewi Gita Puspita Lestari Maria Meiatrix Ratna Sari Marni Sepian Dewi Mila Nilayanti Naniek Noviari Ni Gusti Putu Wirawati Ni Kadek Ayu Asri Anggreni Ni Kadek Rini Therisyantari Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Komang Cahyani Purnaningsih Ni Luh Lemi Sushmita Devi Ni Made Ayu Krisna Dewi Ni Made Yuli Kusumadewi Ni Putu Alannita NI PUTU ENA MARBERYA Ni Putu Mahesa Arsita Putri Ni Putu Nita Septiani Ni Wayan Nova Apsari Ni Wayan Rita Ardina Yanti Nyoman Gita Saraswati Ratmayanti Olive Gracely Dumanauw P. Sigit Wahyudhi Pande Kadek Ary Raditya Permadi Petrus Kakadir Pita Qurnia Amir Putu Adelia Kiranadewi Adnyana Putu Atim Purwaningrat Putu Gede Aditama Putra Putu Kiki Nadia Pratiwi Putu Maysani Putu Sinta Ayu Diasari Putu Yulia Pransiska Dewi WAHYU INDRA LESMANA Wayan Krisna Ariputra Winayaka Lingga Yustine Asnad Hobrouw