E-Jurnal Akuntansi最新文献

Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik 宗教信仰调节内部和外部特征对公共会计师事务所功能失调审计行为的影响

E-Jurnal Akuntansi Pub Date : 2023-12-03 DOI: 10.24843/eja.2023.v33.i11.p06

I. G. M. Jhista Wiguna, Dodik Ariyanto

{"title":"Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik","authors":"I. G. M. Jhista Wiguna, Dodik Ariyanto","doi":"10.24843/eja.2023.v33.i11.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p06","url":null,"abstract":"The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collection was carried out using a questionnaire. The number of samples used was 57 auditors with a saturated sampling method. The data analysis technique in this research uses the PLS-SEM approach with the help of SmartPLS version 4. Based on the results of hypothesis testing, it was found that internal locus of control and professional commitment had a negative influence on dysfunctional audit behavior. Meanwhile, time budget pressure has a positive effect on dysfunctional audit behavior. The results of the moderation effect test show that religiosity is able to strengthen the influence of professional commitment on dysfunctional audit behavior. However, internal locus of control and time budget pressure are unable to moderate the influence of dysfunctional audit behavior. \u0000Keywords: internal locus of control; professional commitment; time budget pressure; religiousity; dysfunctional audit behavior","PeriodicalId":369237,"journal":{"name":"E-Jurnal Akuntansi","volume":"95 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139012495","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

Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi 智力资本、公司价值和风险管理作为调节变量

E-Jurnal Akuntansi Pub Date : 2023-12-02 DOI: 10.24843/eja.2023.v33.i11.p16

Ni Komang, Shinta Rani Putri, I. Gde, Ary Wirajaya, M. Perusahaan, Manajemen Risiko

引用次数: 0

Analisis Profitabilitas Melalui Likuiditas, Kualitas Aset, Solvabilitas 利润、成本、解决方案分析

E-Jurnal Akuntansi Pub Date : 2023-12-02 DOI: 10.24843/eja.2023.v33.i11.p10

Ni Komang Novitri Cahyanti, I. N. W. A. Putra

引用次数: 0

Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure 利润、企业、增长和企业社会责任披露

E-Jurnal Akuntansi Pub Date : 2023-12-02 DOI: 10.24843/eja.2023.v33.i11.p17

I. P. D. W. Pratama, Eka Ardhani Sisdyani

{"title":"Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure","authors":"I. P. D. W. Pratama, Eka Ardhani Sisdyani","doi":"10.24843/eja.2023.v33.i11.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p17","url":null,"abstract":"The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made. \u0000Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure","PeriodicalId":369237,"journal":{"name":"E-Jurnal Akuntansi","volume":"401 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138985671","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

Motivasi, Pengetahuan CPA, Big Five Personality, dan Minat Mahasiswa Berkarier sebagai Akuntan Publik 动机、注册会计师知识、大五人格与学生对公共会计师职业的兴趣

E-Jurnal Akuntansi Pub Date : 2023-12-02 DOI: 10.24843/eja.2023.v33.i11.p09

Kharisma Milinia Muji Rahayu, Ni Made Dwi Ratnadi

{"title":"Motivasi, Pengetahuan CPA, Big Five Personality, dan Minat Mahasiswa Berkarier sebagai Akuntan Publik","authors":"Kharisma Milinia Muji Rahayu, Ni Made Dwi Ratnadi","doi":"10.24843/eja.2023.v33.i11.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p09","url":null,"abstract":"The purpose of this research is to test empirically student interest in a career as a public accountant in terms of self-motivation, knowledge of Certified Public Accountants, and big five personality which include extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience. The research was conducted on 2019 and 2020 students of the Accounting Undergraduate Study Program of the Faculty of Economics and Business, Udayana University. Data was collected through the survey method by distributing questionnaires. Samples were taken using simple random sampling method obtained by 250 respondents. The analysis technique used is Partial Least Square (PLS). The results showed that self-motivation, knowledge of Certified Public Accountants, conscientiousness personality type, emotional stability personality type, and openness to experience personality type had a positive effect on student interest in a career as a public accountant, while extraversion personality type and agreeableness personality type had no effect on student interest in a career as a public accountant. \u0000Kelywords: Sellf Motivation; Knowleldgel of CPAs; Big Fivel Pelrsonality; Intelrelst; Public Accountant","PeriodicalId":369237,"journal":{"name":"E-Jurnal Akuntansi","volume":"312 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138985797","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

Intellectual Capital sebagai Pemoderasi Pengaruh Loan to Deposit Ratio dan Ukuran Perusahaan terhadap Kinerja Keuangan 知识资本:外汇对存款准备金率和公司绩效的衡量标准的影响

E-Jurnal Akuntansi Pub Date : 2023-05-26 DOI: 10.24843/eja.2023.v33.i05.p08

Agus Krisna Saputra, Gayatri Gayatri

{"title":"Intellectual Capital sebagai Pemoderasi Pengaruh Loan to Deposit Ratio dan Ukuran Perusahaan terhadap Kinerja Keuangan","authors":"Agus Krisna Saputra, Gayatri Gayatri","doi":"10.24843/eja.2023.v33.i05.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p08","url":null,"abstract":"The study aims to determine the effect of Loan to Deposit Ratio and Company Size on Financial Performance with Intellectual Capital as moderation. Moderating variables are variables that can strengthen or weaken the relationship between the Loan to Deposit Ratio and Corporate Performance Measures on Financial Performance. This research was conducted at banking companies listed on the Indonesia Stock Exchange (IDX). The population in this study were all banking companies listed on the Indonesia Stock Exchange totaling 45 companies. Determination of the sample using purposive sampling method. Banking companies selected as research samples were 32 companies. The analysis technique uses the Moderated Regression Analysis (MRA) method. The results of the analysis show that the Loan to Deposit Ratio (LDR) has no significant effect on financial performance (ROA), firm size (SIZE) has a positive and significant effect on financial performance (ROA), Intellectual Capital moderates the influence of Loan to Deposit Ratio (LDR) and firm size. (SIZE) on Financial performance (ROA) Keywords: LDR; Size; ROA; Intellectual Capital.","PeriodicalId":369237,"journal":{"name":"E-Jurnal Akuntansi","volume":"329 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134922099","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 Penerapan Sistem Pengendalian Internal Pengeluaran Kas pada Hotel 现金支出内部控制系统的应用分析

E-Jurnal Akuntansi Pub Date : 2023-05-26 DOI: 10.24843/eja.2023.v33.i05.p13

Florensia Deviana Purba, I Made Karya Utama

引用次数: 0