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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 20 Documents
 1   2 
Search results for , issue "Vol 32 No 12 (2022)" : 20 Documents clear
Faktor-Faktor yang Berpengaruh pada Corporate Social Responsibility I Gusti Ayu Made Asri Dwija Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p15

Abstract

Disclosure of CSR has a positive impact on company value, improves the company's reputation and brand image, thus leading to better financial performance and can reduce financial risk. This study aims to determine the effect of managerial ownership, institutional ownership, company size, return on assets, and leverage on the disclosure of Corporate Social Responsibility (CSR) in manufacturing companies on the IDX. The sample was selected by nonprobability sampling method with purposive sampling technique. The data analysis technique uses multiple linear regression analysis. The results showed that managerial ownership and firm size had a positive effect on Corporate Social Responsibility, while leverage had a negative effect on CSR disclosure. Institutional ownership and return on assets do not have a positive effect on CSR disclosure. Keywords: CSR Disclosure; Ownership Structure; Firm Size; Return on Assets; Leverage
Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi Sarah Septyana; Putu Budi Anggiriawan; Cokorda Krisna Yudha
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p04

Abstract

The research aims to determine the effect of knowledge of taxation on taxpayer compliance with taxpayer awareness as a mediating variable. The analysis technique used is path analysis using SPSS software. The research population was individual taxpayers registered at North Badung KPP Pratama totaling 101,577 taxpayers and 100 people as a sample. The sampling method is using the nonprobability sampling method. Data collection method by distributing questionnaires to 100 individual taxpayers. The results of the study stated that knowledge of taxation had an effect on taxpayer awareness, taxpayer awareness had an effect on taxpayer compliance, and knowledge of taxation had had an effect on taxpayer compliance, while taxpayer awareness could not mediate the influence of tax knowledge on taxpayer compliance. Keywords: Tax Knowledge; Taxpayer Compliance; Taxpayer Awareness.
Tekanan Stakeholder dan Ukuran Perusahaan pada Sustainability Report Bagus Adya Darmawan; I Putu Sudana
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p08

Abstract

The research aims to determine the effect of stakeholder pressure and company size on the Sustainability Report. The research was conducted at the Indonesia Stock Exchange (IDX) using the 2017-2020 research period. The population in the research is all companies listed on the IDX in 2017-2020 which issued Sustainability Reports and used the GRI Standards. The number of samples used were 84 observations. In this research using non-probability sampling method with purposive sampling technique. Research using multiple linear analysis. The research results show that environmental pressure and company size have a positive effect on Sustainability Report, employee pressure and shareholder pressure have no effect on Sustainability Report and consumer pressure has a negative effect on Sustainability Report. Keywords: Sustainability Report; Stakeholder Pressure; Company Size.
Determinan Penggunaan Informasi Akuntansi Pendidikan Anak Usia Dini Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p14

Abstract

This study aims to examine the determinants of the use of PAUD accounting information in the city of Mataram. This test was conducted on 124 PAUD respondents in the city of Mataram. The survey was conducted to determine the correlation between the research variables. Quantitative-based research with primary data sources and variant-based SEM (SEM PLS) methods with the Smart PLS 3.0 application software as a data processing technique. The results of the study show that accounting knowledge and experience with accounting information have an effect on the use of accounting information. On the other hand, company size, accounting education, and owned software and hardware do not affect the application of accounting information. Keywords: Firm Size; Accounting Training; Accounting Knowledge; Experience; Conditions that Fasilitated the Users.
Human Capital dan Kinerja UKM: Peranan Praktik Akuntansi Manajemen sebagai Pemediasi Dyna Rachmawati; Felyta Tamara
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p16

Abstract

This study aims to examine the role of Management Accounting Practice (PAM) as a mediator in the relationship between human capital and SME performance. The study population is SMEs in the province of East Java, the sample technique using convenience sampling method. The data collection method uses e-survey via Whatapss and Line social media because it is the most popular in Indonesia. The data that was collected was 108 SMEs. Hypothesis testing uses partial least squares – structural equation modeling (PLS-SEM). The test results show that human capital has a significant and positive effect on SME performance, PAM has a significant and positive effect on SME performance, and PAM has a role as a partial mediation between PAM and SME performance. The research results have theoretical implications, namely human capital is an antecedent variable that influences the use of PAM and PAM has a role as a partial mediation. Meanwhile, the practical implication is that human capital in the context of SME owners has an important role for the survival of SMEs during a pandemic. And the use of PAM will help SMEs to be able to maintain their viability. Keywords: Covid-19 pandemic; Human Capital; Management Accounting Practices; SMEs’ Performance
Koneksi Politik Memoderasi Hubungan Struktur Dewan Direksi Dan Komisaris Terhadap Kualitas Laba Di Indonesia Ba'ti Putri Pamuji; Zahroh Naimah
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p02

Abstract

This research was conducted to obtain empirical evidence testing the relationship between the structure of the board of directors and commissioners on the quality of company earnings and to test the moderating effect of political connections on the relationship between the two. The population and research sample used all companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2018 range with sampling determined by purposive sampling technique. The data analysis technique uses multiple regression techniques and Moderated Regression Analysis (MRA) to examine the moderating effect on political connection variables. The results of the analysis prove that the structure of the board of directors and commissioners has a positive effect on the quality of company earnings and political connections moderate the relationship between the two. This research provides practical implications for business people to pay attention to the structure of the board of directors and commissioners in corporate organizations as well as the issue of political connections in creating a good corporate climate. Keywords: Political Connection; Board Structure; Earnings Quality.
Sistem Pelaporan Pelanggaran, Tata Kelola Yang Baik, dan Budaya Organisasi pada Pencegahan Kecurangan dalam Pengelolaan Keuangan Desa Sang Ayu Putu Dinda Natalia; I Ketut Sujana
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p06

Abstract

The research aims to prove that the violation reporting system, good governance and organizational culture have an effect on preventing fraud in village financial management. The research was conducted in all villages in Badung Regency, with a total sample of 138 respondents, but 129 respondents could process data. The sample technique used is saturated sample technique, so that all members of the population are sampled. The data collection method in this study used questionnaires distributed to respondents with the criteria of being village officials as stipulated in the Regulation of the Minister of Home Affairs of the Republic of Indonesia number 114 of 2014, including village heads, village secretaries, financial officers in each village in the district. Badung. The data analysis technique used is multiple linear regression analysis. The results showed that the violation reporting system, good governance and organizational culture had a positive effect on preventing fraud in village financial management. Keywords: Whistleblowing System; Good Governance; Organizational Culture.
Environmental Performance, Kepemilikan Manajerial, Leverage, Profitabilitas dan Pengungkapan Corporate Social Responsibility Mega Ayu Merdekawati; Siti Nur Azizah; Suryo Budi Santoso; Ira Hapsari
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p11

Abstract

The trend of CSR implementation changed when the pandemic started. The research aims to empirically re-examine the effect of environmental performance, managerial ownership, leverage and profitability on CSR disclosure in line with the agency, stakeholder and legitimacy theories. The object of research is the energy sector companies on the IDX with a population of 229 companies for the 2019-2021 period. The sample obtained is 131 observational data obtained by purposive sampling technique. The results of the study show that environmental performance and leverage have a positive effect. Research also proves that managerial ownership and profitability have no effect on disclosure of corporate social responsibility. Keywords: Environmental Performance; Managerial Ownership; Leverage; Profitabilitas; Corporate Social Responsibility.
Faktor yang Mempengaruhi Kecurangan Laporan Keuangan di Badan Usaha Milik Negara Indonesia Farrasnanda Noni Abriatika; Siti Mutmainah
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p07

Abstract

The research objective was to analyze empirically the influence of pressure, opportunity, rationalization and capability factors on fraudulent financial statements. Cases of fraudulent financial statements that caused substantial losses for many parties prompted research to be carried out. The object in this study is a State Owned Enterprise. The purposive sampling technique in this study resulted in 268 observations. The research method is quantitative, and the analysis used is logistic regression. The results showed that ROA had a negative effect on the occurrence of financial statement fraud, while the proportion of KI, auditor turnover, and CEO tenure did not affect the occurrence of financial statement fraud. Research contributes to various parties as a material consideration in assessing information that may influence the occurrence of fraudulent financial statements. Keywords: Fraud Diamond Theory; Return on Assets; Independent Commissioners; Auditor Changes; CEO Tenure
SPI Memoderasi Pengaruh SIA, Tekanan Keuangan, Komitmen Organisasi dan Budaya Organisasi Pada Kecenderungan Kecurangan Risma Dewi; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p01

Abstract

This study aims to determine the effect of accounting information systems, financial pressure, organizational commitment and organizational culture on fraud tendencies in Bangli Regency with the internal control system as a moderating variable. The research population is 34 Bangli Regency Regional Apparatus Organizations. Sampling using purposive sampling method and get as many as 60 respondents as research samples. Research data obtained from distributing questionnaires. Data analysis using moderation linear regression method. The results showed that accounting information systems and organizational culture had a significant negative effect on fraud tendencies, organizational commitment had a significant positive effect on fraud tendencies, but financial pressure and internal control systems had no significant effect. The results of the moderation analysis show that the internal control system is able to moderate the influence of accounting information systems, organizational commitment and organizational culture on fraud tendencies. The internal control system is unable to moderate the effect of financial pressure on fraud tendencies. Keywords: Fraud Tendency; Government institution; Fraud Triangle; Internal Control System.

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