Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
I Gst Ayu Eka Damayanthi
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Moderating Role of CSR Disclosure on the Relationship Between Financial Constraints, Leverage, and Tax Aggressiveness Putu Dhira Pratiwimba; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax aggressiveness leads to suboptimal tax revenues and has negative implications for the country's overall economic well-being. This study explores the moderating role of corporate social responsibility (CSR) disclosure in examining the effects of financial constraints and leverage on tax aggressiveness. The research employs a purposive sampling method to select a sample of 82 mining companies and utilizes Eviews 13 for analysis through moderated regression techniques. The findings indicate that leverage is positively associated with tax aggressiveness, whereas financial constraints do not significantly impact tax aggressiveness. Furthermore, CSR disclosure mitigates the positive effect of leverage on tax aggressiveness but has no moderating impact on the relationship between financial constraints and tax aggressiveness. Theoretically, this study reinforces three distinct theories related to the variables examined. Practically, the research serves as a valuable resource for future studies and provides insights for company management and policymakers in the formulation of effective tax policies.
Use of E-Commerce, Accounting Information Systems, Organizational Culture, and MSME Performance in Denpasar City Dewa Ayu Sri Laksmi Dewi; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Performance describes the success of business entities, especially Micro,Small and Medium Enterprises (MSMEs). The research aims to obtainempirical evidence of the effect of the use of e-commerce, accountinginformation systems, and organizational culture on the performance ofMSMEs in Denpasar City. The research population is MSMEs that usee-commerce in Denpasar City with a total population of 665 businessunits. The sampling method uses probability sampling with simplerandom sampling technique. The number of samples is 100 samples.Data collection was carried out by distributing questionnaires and analyzed using the SEM-PLS tool. The results showed that the use of e-commerce, accounting information systems, and organizational culture had a positive and significant effect on the performance of SMEs.
Co-Authors Dewa Ayu Sri Laksmi Dewi Putu Dhira Pratiwimba