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E-Jurnal Akuntansi最新文献

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Pengenaan Pajak Pertambahan Nilai, Pajak Kendaraan Bermotor, dan Daya Beli Konsumen 增值税、汽车税和消费者购买力
E-Jurnal Akuntansi Pub Date : 2023-11-26 DOI: 10.24843/eja.2023.v33.i11.p20
Ida Ayu Adinda Prabawati, N. L. Supadmi
{"title":"Pengenaan Pajak Pertambahan Nilai, Pajak Kendaraan Bermotor, dan Daya Beli Konsumen","authors":"Ida Ayu Adinda Prabawati, N. L. Supadmi","doi":"10.24843/eja.2023.v33.i11.p20","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p20","url":null,"abstract":"Consumer purchasing power is influenced by the imposition of Value Added Tax (VAT) and Motor Vehicle Tax (PKB). The aim of this research is to examine the effect of the imposition of VAT and PKB on consumers' purchasing power. This research was conducted at the Denpasar City Samsat office, the number of samples used was 100 taxpayers using the Slovin formula convenience sampling method. Data collection was carried out using a survey method, where the survey instrument was in the form of a questionnaire. The collected data was then analyzed using multiple linear regression analysis techniques. The research results show that the imposition of VAT has a positive effect on consumer purchasing power and the imposition of motor vehicle tax has a negative effect on consumer purchasing power. Keywords: Imposition of Value Added Tax; Vechile Tax; and Consumer Purchasing Power.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"120 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235704","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
Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility 盈利能力、杠杆作用、管理层所有权和企业社会责任披露
E-Jurnal Akuntansi Pub Date : 2023-11-26 DOI: 10.24843/eja.2023.v33.i11.p19
Ni Luh Ari Maharani, I. Sudana
{"title":"Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility","authors":"Ni Luh Ari Maharani, I. Sudana","doi":"10.24843/eja.2023.v33.i11.p19","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p19","url":null,"abstract":"Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is aimed at obtaining empirical studies regarding the influence of profitability, leverage and management ownership on CSR disclosure. This research uses 188 observations from energy sector companies listed on the Indonesia Stock Exchange in 2018-2021. Data were analyzed using multiple linear regression analysis. The results of the analysis show that profitability, leverage and management ownership have a positive effect on CSR disclosure. This implies that stakeholder theory is able to underlie the study of CSR disclosures. Keywords: Stakeholder Theory; Disclosure; Corporate Social Responsibility","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235120","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
Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Kemampuan Teknik Personal, dan Efektivitas Sistem Informasi Akuntansi 信息技术的先进性、管理层的参与、个人技术能力和会计信息系统的有效性
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p08
Tya Adiantari Putri, Gede Juliarsa
{"title":"Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Kemampuan Teknik Personal, dan Efektivitas Sistem Informasi Akuntansi","authors":"Tya Adiantari Putri, Gede Juliarsa","doi":"10.24843/eja.2023.v33.i11.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p08","url":null,"abstract":"This research aims to determine the influence of information technology sophistication, management participation and personal technical abilities on the effectiveness of accounting information systems at LPDs in Denpasar City. The number of samples used was 29 LPD. Determination of the sample using purposive sampling technique. Data was collected using a questionnaire, then analyzed using multiple linear regression analysis. The research results show that the sophistication of information technology has a positive effect on the effectiveness of the accounting information system, management participation has no effect on the effectiveness of the accounting information system, personal technical abilities have a positive effect on the effectiveness of the accounting information system. Keywords: information technology sophistication; management participation; personal technical capability; accounting information system effectiveness","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"234 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139246115","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
Partisipasi Anggaran dan Senjangan Anggaran Dengan Ketidakpastian Karir Sebagai Variabel Pemoderasi 以职业不确定性为调节变量的预算参与和预算谈判
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p02
Ni Made, Dwi Okayanti, I. Asri, D. Putri, N. M. D. A. Okayanti, I. I. D. A. Putri, .. P. Anggaran, dan Senjangan, Anggaran Dengan, Ketidakpastian Karir, Sebagai Variabel, Partisipasi Anggaran, Senjangan Anggaran
{"title":"Partisipasi Anggaran dan Senjangan Anggaran Dengan Ketidakpastian Karir Sebagai Variabel Pemoderasi","authors":"Ni Made, Dwi Okayanti, I. Asri, D. Putri, N. M. D. A. Okayanti, I. I. D. A. Putri, .. P. Anggaran, dan Senjangan, Anggaran Dengan, Ketidakpastian Karir, Sebagai Variabel, Partisipasi Anggaran, Senjangan Anggaran","doi":"10.24843/eja.2023.v33.i11.p02","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p02","url":null,"abstract":"The aim of this research is to analyze and obtain empirical evidence about the effect of budget participation on budgetary slack which is moderated by career uncertainty. This research was conducted at Regional Government Organizations (OPD) in the form of departments and agencies in Gianyar Regency. The research sample was determined using a purposive sampling method of 108 samples consisting of heads of departments/agencies, secretaries, finance sub-divisions and planning sub-divisions from each OPD. The data collection method used is a survey method with a questionnaire instrument. The data analysis technique used is Moderated Regression Analysis (MRA). The research obtained results that the budget participation variable had a positive effect on budget gaps and the career uncertainty variable weakened the effect of budget participation on budget gaps in the OPD of Gianyar Regency. Keywords: Budgetary Participation; Career Uncertainty; Budgetary Slack","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244778","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
Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi 以独立专员为调节变量的杠杆率、资本密集度和税收积极性
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p11
Ryo Dwantara Tanjaya, I. Jati
{"title":"Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi","authors":"Ryo Dwantara Tanjaya, I. Jati","doi":"10.24843/eja.2023.v33.i11.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p11","url":null,"abstract":"The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether independent commissioners in the relationship between leverage and capital intensity influence corporate tax aggressiveness. The population is companies operating in the basic industrial and chemical manufacturing sector, totaling 78 companies, with a sample of 28 companies determined using a non-probability sampling method with purposive sampling technique used as the sampling technique. The analysis technique uses Moderated Regression Analysis. The results of this research say that Leverage has a positive influence on tax aggressiveness. Capital intensity has no influence on tax aggressiveness. Independent commissioners are unable to moderate leverage and capital intensity on tax aggressiveness. Keywords: Awareness; Leverage, Capital Intensity, Aggressiveness, Independent Commissioner","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"49 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139245099","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
Manajemen Laba, Sales Growth, Good Corporate Governance dan Tax Avoidance Manajemen Laba、销售增长、良好的公司治理以及避税
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p12
Ni Putu Bella Indry Cahyani, Naniek Noviari
{"title":"Manajemen Laba, Sales Growth, Good Corporate Governance dan Tax Avoidance","authors":"Ni Putu Bella Indry Cahyani, Naniek Noviari","doi":"10.24843/eja.2023.v33.i11.p12","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p12","url":null,"abstract":"Tax avoidance practices carried out by taxpayers (companies) can cause losses to the country and can hinder national development. The research aims to obtain empirical evidence regarding the influence of earnings management, sales growth, and good corporate governance on tax avoidance. The research was conducted at basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 120 observations determined using a purposive sampling technique. The data analysis technique used is panel data regression analysis with EViews 12 software. The research results show that earnings management and audit committees have a negative effect on tax avoidance and sales growth and independent commissioners have a positive effect on tax avoidance. Institutional ownership and audit quality have no effect on tax avoidance. Keywords: Tax Avoidance; Earnings Management; Sales Growth; Good Corporate Governance","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"12 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243374","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
Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review 财务报表计量有效性评估：系统性文献综述
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p04
H. Heni, Payamta Payamta
{"title":"Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review","authors":"H. Heni, Payamta Payamta","doi":"10.24843/eja.2023.v33.i11.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p04","url":null,"abstract":"This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature Review (SLR), which involves the analysis of articles published from 2000 to 2023. Based on the data, 26 initial articles were obtained from Scopus in the analysis period, and only 13 articles were analyzed effectively. The findings show that the M-Score and F-Score models are widely used in identifying financial statement fraud. It is known that using the M-Sore, F-Score and Benford's law formulas has its own advantages and disadvantages depending on the sample and country studied. This paper provides insight for academics, practitioners, and policy makers to help detect and prevent fraud as well as develop it to make it easier for investors and auditors to detect fraud that occurs in financial reports. Keywords: Fraud, Fraud Detection, Systematic Literature Review, Financial Statement Fraud","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"530 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243158","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 Akuntansi, Sistem Pengendalian Intern, Sumber Daya Manusia, Komitmen Organisasi, dan Kualitas Laporan Keuangan 会计理解、内部控制系统、人力资源、组织承诺和财务报表质量
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p14
Putri Artiwi, A. Kresnandra
{"title":"Pemahaman Akuntansi, Sistem Pengendalian Intern, Sumber Daya Manusia, Komitmen Organisasi, dan Kualitas Laporan Keuangan","authors":"Putri Artiwi, A. Kresnandra","doi":"10.24843/eja.2023.v33.i11.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p14","url":null,"abstract":"This research aims to determine the influence of understanding accounting, internal control systems, human resources, and organizational commitment on the quality of the Buleleng Regency Regional Apparatus Organization (OPD) financial reports. The sampling method used was purposive sampling and the sample size was 93 respondents. This research uses classical assumption test research techniques, multiple linear regression analysis, and the F test. The results of this research show that understanding accounting, internal control systems, and human resources have a positive effect, while organizational commitment has no effect on the quality of local government financial reports in Buleleng Regency. This research can provide additional empirical study information regarding the influence of understanding accounting, internal control systems, human resources, and organizational commitment on the quality of Buleleng Regency OPD financial reports, providing contributions and implications for Buleleng Regency OPD and providing a broader understanding for researchers and reader. Keywords: Understanding of Accounting; Internal Control Systems; Human Resources; Organizational Commitment; Quality of Financial Reports","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243986","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
Corporate Social Responsibility, Enterprise Risk Management, Nilai Perusahaan, dan Kinerja Keuangan sebagai Pemoderasi 企业社会责任、企业风险管理、公司价值和财务业绩作为调节器
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p15
Ni Made Maswita Marthadevi, Ni Putu Sri Harta Mimba
{"title":"Corporate Social Responsibility, Enterprise Risk Management, Nilai Perusahaan, dan Kinerja Keuangan sebagai Pemoderasi","authors":"Ni Made Maswita Marthadevi, Ni Putu Sri Harta Mimba","doi":"10.24843/eja.2023.v33.i11.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p15","url":null,"abstract":"Globalization causes competition between companies to become tighter so that companies compete so that their existence remains well recognized by the market. High company value can improve welfare and become a consideration for shareholders. This research aims to prove the effect of disclosure of corporate social responsibility and enterprise risk management on company value with financial performance as a moderator. The research population is Investor Index 33 issuers on the Indonesia Stock Exchange for the period 2018-2020. The sample was selected using a purposive sampling method, a sample of 22 issuers was obtained, with 66 data observations over three years. Six outlier data were excluded, so only 60 data were used. The data analysis technique is Moderated Regression Analysis (MRA). The results of the analysis show that corporate social responsibility disclosure has a negative influence on company value, enterprise risk management has a positive effect on company value, and financial performance weakens the influence of corporate social responsibility disclosure and enterprise risk management on company value. Keywords: Corporate Social Responsibility; Enterprise Risk Management; Financial Performance; Company Value.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"1 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244243","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
Rasio Keuangan dan Harga Saham Perusahaan Manufaktur 制造业公司的财务比率和股价
E-Jurnal Akuntansi Pub Date : 2023-11-23 DOI: 10.24843/eja.2023.v33.i11.p18
Komang Adhitanaya, Kadek Diviariesty
{"title":"Rasio Keuangan dan Harga Saham Perusahaan Manufaktur","authors":"Komang Adhitanaya, Kadek Diviariesty","doi":"10.24843/eja.2023.v33.i11.p18","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i11.p18","url":null,"abstract":"Improving the welfare of company owners is the company's main goal. In making efforts to improve the welfare of owners, companies increase share prices which are a reflection of the company's value. The aim of conducting research is to empirically test the influence of CR, ROA, ROE, NPM and TATO on share prices of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) in the 2018-2021 period. Purposive sampling was used as a technique for determining the research sample. The estimation method for this research is multiple linear regression analysis. This research finds that ROA has a positive effect on stock prices, while ROE and NPM have a negative effect on stock prices. This research also found that CR and TATO had no effect on stock prices. This research has a contribution in providing supporting evidence regarding signaling theory. Keywords: Financial Ratio; Stock Price","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139242535","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
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