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All Journal E-Jurnal Akuntansi
Gayatri
Fakultas Kedokteran Universitas Andalas
Economics, Econometrics & Finance

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Application of UTAUT 2 Model on E-Filing Usage Behavior Putu Andy Suarna Dwipa; Gayatri
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p03

Abstract

The research conducted has a focus on knowing the factors that influence the intention and behavior of using e-Filing through the application of the UTAUT 2 Model. This research was conducted at Denpasar Barat and Denpasar Timur Tax Office. The sampling method used is purposive sampling with a sample of 100 respondents who have met the criteria as a sample. Structural Equation Model-Partial Least Square is used for data analyzing. The findings obtained indicate that the intention to use e-Filing is supported by business expectations, socio-cultural factors, beliefs and is not supported by habits and usage intentions. 
The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels Made Rani Kusuma Dewi; Gayatri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p06

Abstract

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing.
The Influence of Gastronomic Tourism on Tourist Satisfaction in Gianyar Regency Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p14

Abstract

This research attempts to examine the effects of gastronomic perceived value, gastronomic image, and gastronomic experience on both gastronomic satisfaction and visitor loyalty in Gianyar Regency, as well as to investigate the influence of gastronomic satisfaction on visitor loyalty. A casual quantitative research design was employed, with data collected via survey questionnaires. The results reveal that both gastronomic perceived value and gastronomic experience positively affect gastronomic satisfaction and visitor loyalty. While gastronomic satisfaction significantly boosts visitor loyalty, gastronomic image—despite enhancing satisfaction—does not directly impact visitor loyalty.
Taxpayer Interest in Paying Vehicle Tax Compliance Gede Surya Wibawa; Gayatri
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to obtain empirical data regarding taxpayer interest in fulfilling motor vehicle tax in the midst of the Covid-19 pandemic. Hypothesis testing is used to determine the effect of exogenous variables on endogenous variables through the use of SEM-PLS on 100 respondents determined through the purposive sampling method. The data analysis technique uses Structural Equation Modeling–Partial Least Square (SEM-PLS) with the SmartPLS3 application. The results of this research are the relaxation program for Motor Vehicle Tax and Motor Vehicle Title Fee, SAMSAT Corner, Taxpayer awareness has a positive influence on Taxpayer compliance, but the location variable has no effect on Taxpayer compliance.
Implementation of Good Corporate Governance and Internal Control Systems on Perceived Quality of Financial Information Made Rina Permata Dewi; Gayatri
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine empirically the influence of the principles of transparency, accountability, responsibility, independence, fairness/equality and internal control systems. The research data was collected through a questionnaire, the research respondents were the number of employees obtained directly from the head of the finance and general department, employees of the finance section, and employees of the general section at the PERUMDA Air Minum Tirta Mangutama Kabupaten Badung. The method of determining the sample using purposive sampling with a total of 54 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). Based on the results of the study, it shows that Transparency; Accountability; Responsibility; Independency; Fairness; Internal Control System have a positive and significant effect on the quality of financial information.
Co-Authors Dewa Gede Wirama Gede Surya Wibawa Made Rani Kusuma Dewi Made Rina Permata Dewi N.L.S. Widhiyani Putu Andy Suarna Dwipa