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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 8 (2022)" : 20 Documents clear
Firm Size, Stock Price, Financial Leverage dan Income Smoothing di Era New Normal Hendra Sanjaya Kusno; Novia Arthamelia Putri Ramadhani; Ida Suriana
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p01

Abstract

This study aims to determine the effect of firm size, stock price and financial leverage on income smoothing. Hypothesis testing was carried out using multiple linear regression analysis. The research population uses Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2020-2021. The sampling method used was purposive sampling, so the number of samples was 28 banks. This study provides empirical evidence that firm size has a positive effect on income smoothing; stock price has no effect on income smoothing; financial leverage has a negative effect on income smoothing. Keywords: Firm Size; Stock Price; Financial Leverage; Income Smoothing.
Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak Ni Kadek Dwi Putri Antari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p04

Abstract

Tax aggressiveness is a plan to reduce the tax burden through tax planning. The purpose of this study was to determine the effect of firm size, leverage, and sales growth on tax aggressiveness using the ETR proxy. This study uses LQ45 Index companies listed on the IDX for the 2016-2020 period. The method of determining the sample is non-probability sampling with purposive sampling technique and totaling 35 observations. The data collection method is non-participant observation and uses multiple linear regression analysis techniques. The results showed that company size had a negative effect on tax aggressiveness, while leverage and sales growth had a positive effect on tax aggressiveness. Keywords: Firm Size; Leverage; Sales Growth; Tax Aggressiveness.
Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon Estetika Mutiaranisa Kurniawati; Risca Dwi Jayanti; Nur Chayati; Saktiana Rizki Endiramurti
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p19

Abstract

The study aims to provide empirical evidence to analyze the factors that encourage students to take academic fraud actions when learning online during the Covid-19 pandemic. The data in this study are primary data collected through a survey technique using a questionnaire. The respondents obtained were as many as 273 undergraduate accounting students at a university in Central Java. The data analysis method to test the hypothesis used in this study is multiple linear regression using the SPSS 24 application. Based on the regression test, it was found that pressure, opportunity, rationalization, and ability variables have a significant effect on academic cheating behavior during online learning. On the other hand, the arrogance variable has no significant effect on cheating behavior in online learning. Keywords: Academic Fraud; Fraud Pentagon; Online Learning
Tiga Sisi Kepribadian Gelap, Segitiga Kecurangan Dan Niat Korupsi (Studi Empiris Pada Pemerintah Kota X) Ilmi Farikhoh; Abdul Rohman
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p09

Abstract

This study aims to analyze the of personality narcissism, machiavellianism, psychopathy, financial & non-financial pressure, perception of opportunity, and rationalization on corrupt intentions. The population is the Head of Regional Government Organizations (OPD) in Pemkot X with the sampling technique used is census, so the total sample are 50 respondents. In addition, this study also chose variance-based SEM (PLS-SEM) as a data analysis technique. Empirical facts show that machiavellianism, financial and non-financial pressure, and rationalization have a positive influence on the corrupt intentions, while narcissism, psychopathic, and perceived opportunity do not have a positive influence on the corrupt intentions. The results of this study have implications in the development of corruption detection that based on empirical studies individuals make decisions to be involved in fraud scandals, especially corruption is influenced by several factors. Keywords: Personality; Triangle; Fraud; Intention; Corruption
Can the Impact of Company Size Moderate the Connection Between Tax Planning and Company Value? Galuh Shinta Hapsari Wahyuda; Lutfi Ardhani
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p15

Abstract

A solid company value will give investors confidence that their investment will grow and develop successfully. Firm value is one aspect that investors consider when deciding to invest their money. The benefits of this study are to determine the effect of tax planning on firm value and to determine the effect of firm size on the relationship between tax planning and firm value. The company's management maximizes the value of the company through effective management, which will inspire investors to invest their capital. Companies listed on the Indonesia Stock Exchange (IDX) and included in the 2017-2021 LQ45 rating are the companies used for the research sample. The companies selected as research samples for the LQ45 ranking are 23 companies using purposive sampling method and Moderated Regression Analysis (MRA). The data was then processed using SPSS 26. The relationship between the Tax Planning variable and firm value did not have a significant effect (rejected), according to the findings of hypothesis testing which was tested by the T test. The moderating variable, namely company size, was rejected because it could not strengthen the relationship between Tax Planning and firm value. Keywords: Company Size; Tax Planning; Company Value
Struktur Pengendalian Intern dan Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD) Kadek Novi Ariani; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p14

Abstract

The research has the aim of carrying out empirical evidence of the influence of the internal control structure on the efficiency of lending in South Badung LPD. The data used is primary data, namely questionnaire answers and secondary data, namely LPD Non-Performing Loan (NPL) data. The sample used is 23 LPD in South Badung. Samples were taken by non-probability sampling method, saturated sampling technique. The analytical technique applied is multiple linear regression. The findings show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive influence on the efficiency of credit distribution. This means that a well-implemented internal control structure can increase the efficiency of lending. Keywords: SPI; Efficiency Of Lending; LPD
Penerapan Insentif Pajak Dan Prinsip Akuntansi Konservatif Terhadap Manajemen Laba Pada Era Pandemi Covid-19 Ni Luh Putu Normadewi Abdi Pradnyani; I Gusti Ayu Astri Pramitari; Ni Ketut Nurhayanti
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p17

Abstract

The purpose of this study is to prove that the application of tax incentives and the principle of conservatism to financial statements has an effect on earnings management. The research was conducted on companies in the consignment goods industry sector on the IDX in 2019-2020. The research sample was taken using purposive sampling, in order to obtain as many as 15 companies that meet the criteria. The analytical tool used in this study is multiple linear regression using the IBM SPSS 25 software. The results show that earnings management practices during the COVID-19 pandemic are significantly affected by the application of tax incentives and accounting conservatism principles. The implications of the research can be taken into consideration for companies in making decisions. Keywords: Tax Incentives; Accounting Conservatism Principles; Earnings Management.
Adopsi E-Commerce Memediasi Hubungan Kesiapan Teknologi, Lingkungan Eksternal dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM Lailatul Maghfiroh; Sarwenda Biduri
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p12

Abstract

This study aims to determine whether the variable adoption of e-commerce is able to mediate the relationship between technological readiness, external environment and financial literacy on the financial performance of MSMEs with a study on MSMEs in Sidoarjo Regency. The research population for implementing SMEs in the food and beverage sector in Sidoarjo Regency. The sampling technique used the slovin formula, so that the sample obtained was 125 respondents of MSME actors. The data analysis technique used SmartPLS version 3.0 software. The results showed that technology readiness and financial literacy had no effect on the financial performance of MSMEs. However, external environmental variables affect the financial performance of SMEs. The adoption of e-commerce has an effect on financial performance. The adoption of e-commerce does not mediate the effect of technology readiness on the financial performance of MSMEs. However, the adoption of e-commerce can mediate the influence of the external environment and financial literacy on the financial performance of MSMEs. Keywords: E-Commerce Adoption; Technology Readiness; External Environment; Financial Literacy; MSME Performance
Faktor Keuangan, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Nyoman Padmi Damayanti; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p02

Abstract

This study aims to empirically examine the effect of financial factors consisting of profitability, leverage, and market capitalization as well as characteristic factors consisting of company age, company size, and company profile on the disclosure of Corporate Social Responsibility (CSR). The study was conducted on state-owned companies listed on the Indonesia Stock Exchange for the period 2016-2020. The population in the study amounted to 25 state-owned companies. Sampling using purposive sampling technique as many as 18 companies that meet the criteria. Analysis of research data using multiple linear regression analysis. The results showed that profitability, leverage, market capitalization, company age, and company size did not affect the disclosure of Corporate Social Responsibility, while the company profile had a positive effect on the disclosure of Corporate Social Responsibility. This research can theoretically confirm the use of stakeholder theory and legitimacy theory. Keywords: Profitability; Market Capitalization; Company Age; Company profile; Corporate Social Responsibility.
Opini Audit, Dana Perimbangan, Kondisi Keuangan dan Pengungkapan Informasi Keuangan Pemerintah Daerah Errina Aprilia Putri; Sri Rahayu; Tri Utami Lestari
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p13

Abstract

This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on the disclosure of local government financial information, especially on the official website owned. This research is a quantitative study that uses secondary data from the financial statements of 34 Indonesian provincial governments for the 2019-2020 period as many as 68 samples. The analysis in this study used logistic regression analysis with SPSS 26. The results showed that audit opinion and financial condition had no effect on the disclosure of local government financial information. Balancing funds have a negative effect on the disclosure of local government financial information. Keywords: Audit Opinion; Intergovernmental Revenue; Financial Condition; Disclosure of Local Government Financial Information

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