发布求助
文献互助 智能选刊 最新文献

EJurnal Akuntansi最新文献

筛选
英文 中文
Big Five Personality Traits dan Skeptisisme Profesional Auditor 五大人格特征与职业审计师怀疑论
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p016
Putu Bernika Saraswati, Made Yenni Latrini
{"title":"Big Five Personality Traits dan Skeptisisme Profesional Auditor","authors":"Putu Bernika Saraswati, Made Yenni Latrini","doi":"10.24843/eja.2023.v33.i06.p016","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p016","url":null,"abstract":"Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high attitude of professional skepticism will produce a quality audit report in which the personality factor is one of the factors. Personality indicators that are declared valid are the big five personality. The aim of this study is to empirically prove the effect of the big five personality traits on the professional skepticism of auditors in the Public Accounting Firm of the Province of Bali. The research was conducted at the Bali Province Public Accountant Office by distributing questionnaires. The research sample is 55 auditors, determined by purposive sampling method. Data were analyzed using multiple linear analysis techniques. The results of the study prove that the traits of openness to experience, conscientiousness, extraversion, and agreeableness have a significant positive effect, while neuroticism has a significant negative effect on the auditor's professional skepticism. \u0000Keywords: Professional Skepticism; Big Five Personalit; Auditor’s Personality Traits; Public Accounting Firm","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47625580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Struktur Modal Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia 分析烟草公司在印尼证券交易所注册的资本结构
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p013
Ketut Pradnyana Wiguna, Gerianta Wirawan Yasa
{"title":"Analisis Struktur Modal Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia","authors":"Ketut Pradnyana Wiguna, Gerianta Wirawan Yasa","doi":"10.24843/eja.2023.v33.i06.p013","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p013","url":null,"abstract":"The research aims to analyze the capital structure of the cigarette business listed on the IDX for 2016-2021 which is thought to be influenced by asset structure, liquidity and profitability. The population used is the cigarette business listed on the IDX for the 2016-2021 period with a sample determined using certain criteria (purposive sampling method) and obtained 5 issuers as the sample. Data analysis used multiple linear regression analysis techniques. The results of the study prove that asset structure has a positive impact, while liquidity and profitability have a negative impact on the capital structure of cigarette companies. This condition proves that a business when determining its capital structure pays attention to the profit it can generate, the ownership of fixed assets that can be used as collateral for debt, and the smoothness of paying short-term debt. \u0000Keywords:Capital Structure; Asset Structure; Liquidity; Profitability","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43565686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor 《金钱的爱》、《宗教》、《马基雅维利主义》、《波斯·埃提斯·审计员》
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p018
Eva Oktavia Ruwu, Ketut Sujana
{"title":"Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor","authors":"Eva Oktavia Ruwu, Ketut Sujana","doi":"10.24843/eja.2023.v33.i06.p018","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p018","url":null,"abstract":"The research aims to analyze the effect of love of money, religiosity, Machiavellian on auditors' ethical perceptions. The population and sample of this study are auditors who work in Public Accounting Firms in the city of Denpasar, Bali. This study used a saturated sample technique with a large number of samples used, namely 47 respondents. The data analysis technique used is multiple linear regression analysis. The results of the study show that the love of money has a positive effect on the auditor's ethical perceptions. This shows that the higher the love of money, the lower the auditor's ethical perception. Religiosity has a positive effect on the auditor's ethical perceptions. This shows that the higher the religiosity, the higher the auditor's ethical perception. Machiavellian has a positive effect on the auditor's ethical perceptions. This shows that the higher the Machiavellian, the lower the auditor's ethical perception. \u0000Keywords: Auditor; Ethical Perception; Love Of Money; Machiavellian; Religiosity.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47690579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan pada Perusahaan Pertambangan 发展公司可持续发展报告、智力资本和公司价值观的表达
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p011
I. Made, Adi Saputra Karya, Nikmah Sri, Harta Mimba
{"title":"Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan pada Perusahaan Pertambangan","authors":"I. Made, Adi Saputra Karya, Nikmah Sri, Harta Mimba","doi":"10.24843/eja.2023.v33.i06.p011","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p011","url":null,"abstract":"The research aims to obtain empirical evidence regarding the disclosure of Sustainability Reporting and Intellectual Capital on company value in the mining industry. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The sampling technique used was purposive sampling with a total of 32 observations during the study period. The data analysis technique used is multiple regression analysis. This study shows that Sustainability Reporting has a significant negative effect on firm value, while Intellectual Capital has a significant positive effect on firm value.Keywords : Company Value; Intellectual Capital; Sustainability Reporting.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46307394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi 了解税法、收入水平、税收制裁和个人纳税人的合规
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p010
N. Utami, N. L. Supadmi
{"title":"Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi","authors":"N. Utami, N. L. Supadmi","doi":"10.24843/eja.2023.v33.i06.p010","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p010","url":null,"abstract":"The research aims to examine the effect of understanding tax regulations, income levels, and tax sanctions on individual taxpayer compliance. This research was conducted at KPP Pratama Tabanan. Data was collected in this study using a questionnaire and then disseminated in a hybrid way through survey methods. The sample is determined by nonprobability sampling technique using the accidental sampling method, with calculations using the slovin formula. This study uses multiple linear regression analysis. The results of the study prove that knowledge of tax laws, income levels, and tax sanctions contributes to individual taxpayer compliance. The implications of this research are able to explain the theoretical model of research variable values. The results of the theoretical model explain that the aspects that affect individual taxpayer compliance are caused by an understanding of tax regulations, income levels, and tax sanctions.Keywords: Compliance; Tax Regulations; Income; and Sanctions","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42788709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Minat Mahasiswa Menjadi dan Tidak Menjadi Akuntan Publik 学生的兴趣是成为还是不成为注册会计师
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p04
Gede Adi Semara Putra, Putu Agus Ardiana
{"title":"Minat Mahasiswa Menjadi dan Tidak Menjadi Akuntan Publik","authors":"Gede Adi Semara Putra, Putu Agus Ardiana","doi":"10.24843/eja.2023.v33.i06.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p04","url":null,"abstract":"The aim of this research is to find out the factors that differentiate the interests of students of the Bachelor of Accounting Study Program at Udayana University between those who wish and those who do not wish to engage in the public accounting profession based on Maslow's theory of motivation. The study used the census method with a sample of 262 students of the Udayana University Bachelor of Accounting Study Program who participated in the survey. Research data was collected using a questionnaire instrument based on Google Forms which was distributed via social media Line Group class 2015 to 2021. The data collected was then analyzed using discriminant analysis. The results showed that physiological needs and appreciation needs significantly differentiated students' interest in becoming and not becoming public accountants, while safety needs, social needs and self-actualization needs did not significantly differentiate students' interests in becoming and not becoming public accountants. \u0000Keywords: Student Interests; Public Accountants; Maslow's Motivation Theory; Discriminant Analysis","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42199201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Lingkungan Belajar, Perilaku Belajar dan Tingkat Pemahaman Pengantar Akuntansi dalam Proses Pembelajaran Daring 学习环境、学习行为和会计在网上学习过程中的介绍理解水平
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p05
Dewa Ayu Dwita Puspasari, I. G. Suaryana
{"title":"Lingkungan Belajar, Perilaku Belajar dan Tingkat Pemahaman Pengantar Akuntansi dalam Proses Pembelajaran Daring","authors":"Dewa Ayu Dwita Puspasari, I. G. Suaryana","doi":"10.24843/eja.2023.v33.i06.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p05","url":null,"abstract":"Changes in various aspects of activities occurred at the beginning of 2020 due to the Corona virus Disease (Covid-19) pandemic. Changes in the learning process switch to online (online). The research aims are to focus on understanding the influence of the learning environment and learning behavior on the level of understanding of introductory accounting. The sample was selected as many as 165 people through a survey with students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University as the population. Multiple linear regression analysis was chosen to be the technique for conducting data analysis. This research found that there is a positive influence of the learning environment and learning behavior on the level of understanding of introductory accounting through online. The implications of this research finding support the attribution theory regarding the level of understanding that is influenced by various external and internal factors. \u0000Keywords: Learning Environment; Learning Behavior; Level of Understanding of Introduction to Accounting","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46733357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib 意识、主观规范、Bea恢复机动车名称、包装清洗与强制遵守
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p06
I. Prayoga, I. Jati
{"title":"Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib","authors":"I. Prayoga, I. Jati","doi":"10.24843/eja.2023.v33.i06.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p06","url":null,"abstract":"The research aims to obtain empirical evidence on the influence of taxpayer awareness, subjective norms, exemption from Motorized Vehicle Title Transfer Fee (BBNKB), and Motorized Vehicle Tax (PKB) bleaching on motorized vehicle taxpayer compliance in Bangli Regency. The research location is the SAMSAT Joint Office, Bangli Regency. Determination of the sample using accidental sampling method. The total sample of 100 respondents was determined using the Slovin formula. Data was collected through a survey method using a questionnaire. The data analysis technique uses multiple linear regression. The results showed that taxpayer awareness, subjective norms, BBNKB exemption, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Bangli Regency. \u0000Keywords: Subjective Norms; BBNKB Exemption; Whitening; Taxpayer Compliance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45684461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kualitas Sistem, Kecanggihan Teknologi, Kemampuan Teknik Personal dan Efektivitas Sistem Informasi Akuntansi 系统质量、技术复杂性、个人工程能力和会计信息系统有效性
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p02
Ni Made Dina Pranindya Ari, Gede Juliarsa
{"title":"Kualitas Sistem, Kecanggihan Teknologi, Kemampuan Teknik Personal dan Efektivitas Sistem Informasi Akuntansi","authors":"Ni Made Dina Pranindya Ari, Gede Juliarsa","doi":"10.24843/eja.2023.v33.i06.p02","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p02","url":null,"abstract":"The research aims to determine the effect of information system quality, information technology sophistication and personal technical skills on the effectiveness of the Village Credit Institution accounting information system. The sample of this study was 18 LPD with the method of determining the sample using a purposive sampling technique. Research data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed that the quality of information systems, information technology sophistication and personal technical skills had a positive effect on the effectiveness of accounting information systems. The research results are expected to contribute to the TAM concept in explaining the relationship between the influence of information system quality, information technology sophistication, and personal technical skills on the effectiveness of AIS. \u0000Keywords: Information System Quality, Information Technology Sophistication, Personal Technical Ability, Accounting Information System Effectiveness.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48165655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Likuiditas, Leverage, Profitabilitas, Penilaian Pasar, Firm Size dan Return Saham 流动性、杠杆、盈利能力、市场评估、Firm金额和股票回报率
EJurnal Akuntansi Pub Date : 2023-06-30 DOI: 10.24843/eja.2023.v33.i06.p020
A. Gde, Agung Smarabhawa, I. M. Pande, D. Putra
{"title":"Likuiditas, Leverage, Profitabilitas, Penilaian Pasar, Firm Size dan Return Saham","authors":"A. Gde, Agung Smarabhawa, I. M. Pande, D. Putra","doi":"10.24843/eja.2023.v33.i06.p020","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p020","url":null,"abstract":"The research aims to obtain empirical evidence of the effect of financial ratios and firm size on stock returns. The research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Determination of the sample using nonprobability sampling with purposive sampling. The samples used were 24 companies. The total observation data for the 2018-2020 period is 72 observational data. Methods of data collection using non-participant observation. The analysis technique uses multiple linear regression analysis. Based on the results of the study, it shows that the liquidity ratio has a negative and significant effect, the leverage ratio has a negative and significant effect, the profitability ratio has a negative but not significant effect, the market appraisal ratio has a negative and significant effect, and firm size has a negative but not significant effect on stock returnsKeywords : Stock Seturns, Liquidity, Leverage, Profitability, Market Valuation","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":"188 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68886978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信