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E-Jurnal Akuntansi最新文献

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Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi 能力、时间预算压力和以审计师职业道德为调节器的 BPK 审计质量
E-Jurnal Akuntansi Pub Date : 2023-09-01 DOI: 10.24843/eja.2023.v33.i08.p15
Gusti Ayu Agung Ista Pradnyayani, D. Wirama
{"title":"Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi","authors":"Gusti Ayu Agung Ista Pradnyayani, D. Wirama","doi":"10.24843/eja.2023.v33.i08.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p15","url":null,"abstract":"Quality audits from the BPK are needed to ensure accountability and transparency over the use of state finances. This study aims to determine the effect of competence and time budget pressure on BPK audit quality and to determine whether auditor ethics moderates the effect of competence and time budget pressure on BPK audit quality. The research population consisted of 72 BPK RI auditors representing Bali Province with the sample determined using a purposive sampling technique. Variable measurements were carried out using a questionnaire with a 4 point Likert scale. The collected data was analyzed using moderated regression analysis. The results showed that competency had a positive effect on BPK audit quality, time budget pressure had no effect on BPK audit quality, and auditor ethics did not moderate the effect of competence and time budget pressure on BPK audit quality. Keywords: Competence; Time Budget Pressure; Auditor Ethics; Audit Quality","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"95 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139345966","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
Current Ratio, Earnings Per Share, Extensible Business Reporting Language, dan Price To Book Value 流动比率、每股收益、可扩展商业报告语言、丹价格与账面价值之比
E-Jurnal Akuntansi Pub Date : 2023-09-01 DOI: 10.24843/eja.2023.v33.i08.p11
Wildany Ilham Fatoniaji, N. Mimba
{"title":"Current Ratio, Earnings Per Share, Extensible Business Reporting Language, dan Price To Book Value","authors":"Wildany Ilham Fatoniaji, N. Mimba","doi":"10.24843/eja.2023.v33.i08.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p11","url":null,"abstract":"One of the indicators used by investors to carry out investment analysis is Price to Book Value (PBV) which is influenced by financial performance and ease of access to company information. This research aims to determine the effect of Current Ratio (CR), Earnings per Share (EPS) and Extensible Business Reporting Language (XBRL) on Price to Book Value (PBV). The population of this study are companies that have been listed on the KOMPAS100 index during the 2012-2017 period. The sample selection was carried out by purposive sampling method. The sample chosen was 10 companies. The data is taken from the official website of the Indonesia Stock Exchange. Data is processed using multiple linear regression models. The results of this study state that CR has no significant effect on PBV, EPS has a positive and significant effect on PBV, and XBRL has a negative and significant effect on PBV. Keywords: Current Ratio; Earnings per Share; Extensible Business Reporting Language; Price to Book Value","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139344423","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
Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan 人力资源、政府内部控制系统、信息技术和财务报告质量
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i08.p17
Jesicha Isadora Illiony Minta, Gede Juliarsa
{"title":"Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan","authors":"Jesicha Isadora Illiony Minta, Gede Juliarsa","doi":"10.24843/eja.2023.v33.i08.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p17","url":null,"abstract":"This research aims to determine the influence of the Quality of Human Resources, the Government's Internal Control System and the Use of Information Technology on the Quality of Regional Government Financial Reports. This research uses a quantitative-associative method which is located at the West Manggarai Regency Regional Work Unit. The sample used was purposive sampling and data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences program. The research results show that the quality of human resources, the government's internal control system and the use of information technology have a positive and significant effect on the quality of the West Manggarai Regency government's financial reports. Keywords: Human Resources; Internal Control System; Information Technology; Financial Reports","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347454","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
Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak 税收社会化、纳税人意识、税率计算和纳税遵从
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i08.p18
I. W. E. Suartama, I. N. Wiratmaja
{"title":"Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Perhitungan Tarif Pajak, dan Kepatuhan Pajak","authors":"I. W. E. Suartama, I. N. Wiratmaja","doi":"10.24843/eja.2023.v33.i08.p18","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p18","url":null,"abstract":"The purpose of this study is to determine the effect of tax socialization, taxpayer awareness, and tax rate calculations on student tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research was conducted at the Accounting Study Program, Faculty of Economics and Business, Udayana University, using saturated sampling. The number of samples in this study was 65 people, that is, the entire population of students in the 2014-2018 accounting study program who owned a business was taken as the sample. The analysis technique used is Multiple Linear Regression Analysis. The results of the study found that tax socialization had an effect on tax compliance. Taxpayer awareness affects tax compliance. Calculation of tax rates effect on tax compliance. This shows that the socialization of taxation, awareness of taxpayers and calculation of tax rates in MSMEs have an effect on increasing tax compliance of MSME students. Keywords: Socialization; Awareness; Tax Rates; Obedience","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"240 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347236","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, Sanksi Perpajakan, Kualitas Pelayanan Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor 意识、税务处罚、纳税服务质量和机动车辆纳税人遵纪守法情况
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i09.p09
I. G. Manuaba, Putu Ery Setiawan
{"title":"Kesadaran, Sanksi Perpajakan, Kualitas Pelayanan Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor","authors":"I. G. Manuaba, Putu Ery Setiawan","doi":"10.24843/eja.2023.v33.i09.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p09","url":null,"abstract":"Motor Vehicle Tax contributes to Regional Original Income. The aim of this research is to determine the influence of Taxpayer awareness, tax sanctions, and service quality on Taxpayer compliance in paying Motor Vehicle Tax in Badung Regency. The sample used was 100 motor vehicle taxpayers using a non-probability sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression using the SPSS version 26 program. The results of this research show that Taxpayer awareness, tax sanctions, and service quality have a positive influence on Taxpayer compliance in paying Motor Vehicle Tax at the SAMSAT Badung Joint Office. The theoretical implications of this research are able to provide additional information regarding taxpayer awareness, tax sanctions, and the quality of tax services and their influence on motor vehicle taxpayer compliance. Keywords: Motorized Vehicle Taxpayer Compliance; Taxpayer Awareness; Tax Sanctions; Quality of Tax Services","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"233 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347249","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
Hubungan Motivasi, Modal Minimal, Literasi Keuangan, dan Minat Investasi Saham Taat Syariah 动机、最低资本、金融知识与符合伊斯兰教法的股票投资兴趣之间的关系
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i08.p06
Naufal Haidar, D’yan Yaniartha Sukartha
{"title":"Hubungan Motivasi, Modal Minimal, Literasi Keuangan, dan Minat Investasi Saham Taat Syariah","authors":"Naufal Haidar, D’yan Yaniartha Sukartha","doi":"10.24843/eja.2023.v33.i08.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p06","url":null,"abstract":"Shares are one type of investment instrument that is most popular with the public, because the amount of capital issued is minimal and stock investment regulations are easy. Sharia compliant shares have better resilience compared to conventional shares. This research aims to determine the relationship between motivation, minimum capital and financial literacy in the context of sharia-compliant stock investment. A total of 118 students were observed as samples. A multiple linear regression approach was used for data analysis in this study. The research results show that motivation and financial literacy have a positive effect on the intention to invest in sharia shares, while minimum capital has no effect on the desire to invest in sharia shares. Keywords: Sharia Compliant Stocks; Motivation; Minimal Capital; Financial Literacy; Investment Interest","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347467","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 dan Penghindaran Pajak 盈利、杠杆和避税
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i08.p08
Ni Made Wuriti, Naniek Noviari
{"title":"Profitabilitas, Leverage dan Penghindaran Pajak","authors":"Ni Made Wuriti, Naniek Noviari","doi":"10.24843/eja.2023.v33.i08.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p08","url":null,"abstract":"Tax avoidance is an activity to legally minimize tax payments but is not wanted by the government because it can lead to reduced state revenues. This research aims to obtain empirical evidence regarding the influence of profitability and leverage on tax avoidance. The theory used is the Theory of Planned Behavior (TPB). The population in this study are all mining companies listed on the IDX for the 2017-2021 period. The sampling technique used a purposive sampling method with a total of 60 samples obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability has a positive and significant effect on tax evasion, while leverage has no effect on tax evasion. The theoretical implications of this research are able to confirm the TPB based on the results of the tests that have been carried out. The practical implications of this research can provide knowledge that can be used as consideration for investors and the government. Keywords: Profitability; Leverage; Tax Avoidance","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"141 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347278","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, Pandemi Covid-19, dan Rentang Waktu Audit dengan Variabel Moderasi Firm Size 盈利能力、杠杆率、Covid-19 大流行病和审计时间跨度与公司规模调节变量
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i08.p16
Komang Ayu Wulandari, Ni Ketut Rasmini
{"title":"Profitabilitas, Leverage, Pandemi Covid-19, dan Rentang Waktu Audit dengan Variabel Moderasi Firm Size","authors":"Komang Ayu Wulandari, Ni Ketut Rasmini","doi":"10.24843/eja.2023.v33.i08.p16","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p16","url":null,"abstract":"Go public companies listed on the IDX are required to report their financial reports to the Financial Services Authority to avoid delays in financial reporting. The purpose of this study was to empirically test firm size in moderating the effect of profitability, leverage, and the COVID-19 pandemic on audit timeframes in energy sector companies listed on the IDX. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 39 companies obtained using a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The research results show that firm size moderates the influence of profitability and the COVID-19 pandemic on the audit time span. However, firm size does not moderate the effect of leverage on the audit time span. Keywords: Profitability; leverage; COVID-19 pandemic; Firm Size; Audit Timeframe","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347700","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 Wajib Pajak, Penggunaan Aplikasi Pagi Denpasar dan Kepatuhan Wajib Pajak Hotel pada Wajib Pajak Restoran 餐厅纳税人的纳税意识、登巴萨早晨应用程序的使用和酒店纳税人的合规情况
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i09.p04
Adinda Shavina Putri Hermanto, Ni Made Adi Erawati
{"title":"Kesadaran Wajib Pajak, Penggunaan Aplikasi Pagi Denpasar dan Kepatuhan Wajib Pajak Hotel pada Wajib Pajak Restoran","authors":"Adinda Shavina Putri Hermanto, Ni Made Adi Erawati","doi":"10.24843/eja.2023.v33.i09.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p04","url":null,"abstract":"Taxes are levies given to the state by taxpayers and will be used solely for the benefit and welfare of society. As a tourism area, Denpasar City's original regional income cannot be separated from hotel and restaurant tax contributions. This research aims to provide empirical evidence regarding the influence of taxpayer awareness and use of the Pagi Denpasar application on hotel taxpayer and restaurant taxpayer compliance. Attribution Theory and Technology Acceptance Model (TAM) are used in this research. The sample collection method was purposive sampling and the sample in this study was 36 hotels that have restaurant facilities. Data analysis uses multiple linear regression analysis. The influence of taxpayer awareness and use of the Pagi Denpasar application is shown by positive results on hotel taxpayer and restaurant taxpayer compliance. The implications of this research support the theory used and can provide information regarding the influence of taxpayer awareness and use of the Pagi Denpasar application to the wider community. Keywords: Tax; Hotel; Restaurant; Awareness; Compliance.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347563","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
Reaksi Pasar atas Pengumuman Larangan Ekspor Crude Palm Oil dan Produk Turunannya 市场对宣布禁止毛棕榈油及其衍生产品出口的反应
E-Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.24843/eja.2023.v33.i08.p04
D. Ega, Cahyani, Nyoman Wijana, Asmara Putra
{"title":"Reaksi Pasar atas Pengumuman Larangan Ekspor Crude Palm Oil dan Produk Turunannya","authors":"D. Ega, Cahyani, Nyoman Wijana, Asmara Putra","doi":"10.24843/eja.2023.v33.i08.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p04","url":null,"abstract":"This research aims to determine the reaction of capital market investors to the announcement of a ban on the export of Crude Palm Oil (CPO) and its derivative products. This research uses an event study approach for 7 days of observation in 2022. Market reactions in this research are measured using Cumulative Abnormal Return (CAR). The population of this research is oil palm plantation companies listed on the Indonesia Stock Exchange in 2022. The sampling method uses a purposive sampling technique. The number of samples obtained was 20 companies. This research uses one sample t-test data analysis techniques. The results of data analysis show that investors in palm oil plantation companies reacted negatively to the announcement of a ban on exports of CPO and its derivative products. This proves that investors pay attention to external events that can influence company performance. Keywords: Market Reaction; Event Study; Abnormal Return; CPO Export Ban","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139347196","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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