E-Jurnal Akuntansi最新文献_第9页

Penghindaran Pajak Cost of Debt dengan Kepemilikan Institusional Sebagai Variabel Moderasi 以机构所有权为调节变量的债务避税成本

E-Jurnal Akuntansi Pub Date : 2023-07-10 DOI: 10.24843/eja.2023.v33.i07.p09

Kadek Krishna Dhananjaya, Ni Made Adi Erawati

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Moderasi Kecerdasan Adversitas dan Resiliensi Terhadap Pengaruh Motivasi Karier pada Minat Memperoleh Sertifikasi Chartered Accountant 逆境智能和应变能力对职业动机对获得特许会计师证书的兴趣的影响的调节作用

E-Jurnal Akuntansi Pub Date : 2023-07-10 DOI: 10.24843/eja.2023.v33.i07.p07

A. Dewi, L. Dewi

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Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards 环境、社会和治理奖获奖企业的公司规模、行业概况和可持续发展报告披露强度

E-Jurnal Akuntansi Pub Date : 2023-07-01 DOI: 10.24843/eja.2023.v33.i07.p02

I. D. A. Adnyaswari, Ni Putu Sri Harta Mimba

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Kompetensi Pejabat Pengelola Keuangan dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan SKPD dengan Komitmen Organisasional Sebagai Variabel Pemoderasi 以组织承诺为调节变量，财务管理官员的能力和内部审计对SKPD财务报表质量的作用

E-Jurnal Akuntansi Pub Date : 2023-06-28 DOI: 10.24843/eja.2023.v33.i07.p06

Putri Hafizhoh, Fauzan Misra

{"title":"Kompetensi Pejabat Pengelola Keuangan dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan SKPD dengan Komitmen Organisasional Sebagai Variabel Pemoderasi","authors":"Putri Hafizhoh, Fauzan Misra","doi":"10.24843/eja.2023.v33.i07.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i07.p06","url":null,"abstract":"The quality of the financial reports of the Regional Work Unit (SKPD) is an instrument that can be used as a guide in making decisions for interested parties. The purpose of this research was conducted to prove empirically the influence of the competence of financial management officials, the role of internal audit, and organizational commitment on the quality of SKPD financial reports in the Municipal Government of Padang Panjang. The sampling procedure used in this research is the saturated sample method with a sample of 72 people. This research utilizes primary data, namely the method of collecting data through questionnaires. The data analysis method utilizes SEM-PLS with the SmartPLS 3.0 application. The results of the study show that the competence of financial management officials and organizational commitment do not affect the quality of financial reports in the Padang Panjang City Government SKPD. Conversely, the role of internal audit has a positive effect on the quality of financial reports in the Padang Panjang City Government SKPD.Keywords: Competence of financial management officials; the role of internal audit; organizational commitment; quality of the financial statements.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139368066","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}

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Ukuran Perusahaan Memoderasi Pengaruh Profitability dan Capital Intensity terhadap Tax Avoidance 公司规模调节盈利能力和资本密集度对避税的影响

E-Jurnal Akuntansi Pub Date : 2023-06-23 DOI: 10.24843/eja.2023.v33.i08.p13

Ni Kadek Purnama Dewi, Ni Ketut Lely Aryani Merkusiwati

引用次数: 0

Penerimaan dan Kesuksesan Sistem Informasi Keuangan Daerah Berbasis Teknologi dalam Perspektif Pengguna 从用户角度看以技术为基础的地区金融信息系统的接受程度和成功率

E-Jurnal Akuntansi Pub Date : 2023-06-17 DOI: 10.24843/eja.2023.v33.i08.p14

Sri Kaswini, M. Sudarma, M. Achsin

{"title":"Penerimaan dan Kesuksesan Sistem Informasi Keuangan Daerah Berbasis Teknologi dalam Perspektif Pengguna","authors":"Sri Kaswini, M. Sudarma, M. Achsin","doi":"10.24843/eja.2023.v33.i08.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i08.p14","url":null,"abstract":"This research aims to understand the psychological changes of users in accepting and using the system as well as the criteria that underlie the assessment of the success of technology-based regional financial information systems from the user's perspective through a transcendental phenomenology approach. Research results related to system acceptance are influenced by rules and sanctions, belief in the system, and commitment as reinforcement of intentions for acceptance of the regional financial system. Meanwhile, the success of the system according to users is influenced by the quality of the system used, it must have high control tools, easy, effective and efficient use of the system and adequate security of the system; output quality includes LKPD produced in accordance with the law on regional financial management and has an element of accountability; and the impact on users includes changes in user ethics and morality and increased performance. The use of this mandatory system requires the Regional Government to synergize with users because the success or failure of the system used does not depend on the system itself but on the user. Keywords: System Acceptance, Information Systems, Transcendental Phenomenology","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139369565","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

Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM 电子商务的使用、会计信息系统、组织文化与中小微企业绩效

E-Jurnal Akuntansi Pub Date : 2023-06-03 DOI: 10.24843/eja.2023.v33.i07.p05

Dewa Ayu, Sri Laksmi, Dewi, I. Ayu, Eka Damayanthi

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