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Journal : E-Jurnal Akuntansi

Institutional Ownership as a Moderator in the Relationship Between Enterprise Risk Management, Profitability, and Firm Value Ni Putu Hanna Windu Sari; Anak Agung Ngurah Agung Kresnandra; I Ketut Sujana
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.p05

Abstract

Firm value is an indicator of a company's condition, reflected through its share price. This research aims to provide empirical evidence on the influence of Enterprise Risk Management (ERM) and profitability on firm value, as well as the moderating effect of institutional ownership on the relationships between ERM, profitability, and firm value. The population for this study consists of companies within the banking subsector listed on the Indonesia Stock Exchange (IDX) over the period 2020-2022. A nonprobability sampling method was utilized, yielding a sample of 63 observations. Data were analyzed using Moderated Regression Analysis. The results indicate that ERM and profitability positively impact firm value. Additionally, institutional ownership strengthens the effects of ERM and profitability on firm value.
Analysis of Factors Affecting the Performance of Accounting Information Systems in Village Credit Institutions of Ubud District Astawa, Dewa Gde Yudhi; Anak Agung Ngurah Agung Kresnandra
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.p13

Abstract

The Village Credit Institution (LPD) is one of the financial institutions that utilizes a computer-based accounting information system (SIA). Complete and accurate financial reports are needed to assess the performance of an LPD, therefore the support of AIS with computerized information technology is very necessary. Assessing the performance of an accounting information system (AIS) to shape the success of the development of the system itself is an important issue, so that it can provide added value. The objectives of this study are to empirically test the existence of user involvement, top management support and personal technical skills on the performance of the Accounting Information System at the Village Credit Institution, Ubud District. The method of determining the sample used is purposive sampling. The data collection method in this study is a survey method by distributing questionnaires directly to respondents. Data were analyzed using descriptive statistical analysis techniques, classical assumptions, multiple linear regression. The results of the study indicate that user involvement has a positive and significant effect on the performance of accounting information systems. Top management support has a positive and significant effect on the performance of accounting information systems. Personal technical ability has a positive and significant effect on the performance of accounting information systems. The implications of this research are theoretical implications and practical implications.
The Moderating Role Of Financial Rewards, Job Market, And Prestige On Public Accountant Career Interest Anak Agung Ngurah Agung Kresnandra; Noviari, Naniek; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p12

Abstract

This study examines the influence of personality types on accounting students’ interest in pursuing a career as public accountants, considering the moderating roles of financial rewards, job market, and prestige. Respondents were seventh-semester undergraduate accounting students at the Faculty of Economics and Business, Udayana University, selected using purposive sampling. Data were collected through questionnaires and analyzed with classical assumption tests and Moderated Regression Analysis (MRA). The results indicate that personality types significantly affect students’ interest in becoming public accountants. Financial rewards do not moderate this relationship, whereas job market considerations and prestige do. These findings underscore the importance of external factors, particularly job market conditions and the profession’s image, in strengthening the impact of personality on students’ career choices as public accountants.
Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior Juliarsa, Gede; Kresnandra, Anak Agung Ngurah Agung; Sudirga, I Gusti Ayu Desni Saraswati
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.p03

Abstract

This study aims to analyze the effect of accountants’ understanding of the code of ethics on auditors’ ethical behavior, considering moderating variables: internal locus of control, emotional intelligence, religiosity, and auditors’ experience. The research population consists of auditors working at Public Accounting Firms (KAP) in Bali Province, selected using purposive sampling. Primary data were obtained through questionnaires tested for validity and reliability. The analysis was conducted using moderated regression analysis (MRA). The results indicate that understanding the code of ethics positively influences auditors’ ethical behavior. Internal locus of control and auditors’ experience do not moderate this influence, whereas emotional intelligence and religiosity strengthen the effect of code of ethics understanding on auditors’ ethical behavior. These findings highlight the importance of enhancing auditors’ emotional and religious aspects to improve ethical behavior.
Moderation of Predictor Variables on the Effect of Implementation of Government Accounting Standards and Accounting Understanding on the Quality of Financial Reports Jati, I Ketut; Kresnandra, Anak Agung Ngurah Agung
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p07

Abstract

This study aims to analyze the moderating effects of accounting information systems (AIS) and internal control systems (ICS) on the relationship between SAP implementation and accounting knowledge with financial statement quality. The research was conducted at the Regional Government of Badung Regency, with the population consisting of all accounting and finance staff at the Central Office. The sample was selected using purposive sampling. Data were collected through a questionnaire that had been tested for validity, reliability, and classical assumptions, and then analyzed using moderated regression analysis. The results indicate that SAP implementation positively affects financial statement quality, as does accounting knowledge. AIS was found to moderate the effects of both SAP implementation and accounting knowledge on financial statement quality, while ICS did not show a moderating effect on either relationship. These findings highlight the importance of an effective accounting information system in improving financial statement quality, whereas the internal control system needs to be strengthened to support the effectiveness of SAP implementation and accounting knowledge in government accounting practice.
Impact of Government Accounting Standards, Human Resource Competency, and Accounting Information Systems on the Quality of Financial Statements Anak Agung Istri Agung Maha Dewi; Anak Agung Ngurah Agung Kresnandra
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

The financial reports of Badung Regency illustrate the role of financial reporting in promoting accountability and transparency within local government financial management. This study aims to evaluate the impact of government accounting standards (GAS) implementation, human resource (HR) competencies, and accounting information systems (AIS) on the quality of financial statements. A sample of 84 local government officials was purposively selected from a total population of 241. The data was analyzed using multiple linear regression with SPSS version 26. The findings reveal that while HR competency does not significantly influence the quality of financial statements, the implementation of GAS and AIS does contribute positively. These results provide valuable insights for researchers and readers regarding the influence of GAS, HR competency, and AIS adoption on the quality of financial reporting in Badung Regency.