cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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 9 (2022)" : 20 Documents clear
Pandemi Covid-19, Biaya Pendidikan dan Motivasi Karir dan Minat Melanjutkan Pendidikan Profesi Akuntansi Anak Agung Ayu Intan Purnama Sari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p18

Abstract

The purpose of the study was to determine the effect of career motivation and education costs on student interest in continuing their education to the Accounting Profession Education (PPAk) level with the limitations of the Covid-19 pandemic. The research population is accounting students who are taking semester 7 and obtained as many as 251 students as samples. Sampling technique with purposive sampling method. The data analysis technique used was moderated regression analysis. The results of the analysis show that educational costs have a negative effect on student interest in accounting profession education (PPAk), career motivation has a positive effect on student interest in accounting profession education (PPAk), the covid-19 pandemic strengthens the effect of educational costs on interest in accounting profession education (PPAk). ) and the COVID-19 pandemic weakened the influence of career motivation on interest in taking accounting profession education (PPAk). Keywords: Cost of education; Career Motivation; COVID-19 Pandemic; Student Interest
Determinant Percieved Usefulness in Decision Making on Accrual Based Accounting in Indonesian Ministries Mega Metalia
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p17

Abstract

This study intends to investigate the impact of managerial ability, internal control effectiveness, and support from information technology on the quality of accrual accounting implementation and its effects on perceptions of utility in decision-making. In 87 ministries and institutions of the Republic of Indonesia, this research approach uses a survey that combines descriptive and verification analysis with units of analysis. The sort of data used comprises secondary and primary data, and it was tested using SEM and LISREL analysis strategy. The findings demonstrated that: information technology support, managerial competence, and the effectiveness of internal control have a positive effect on the quality of accrual accounting implementation; the quality of accrual accounting implementation has a positive impact on perceptions of usefulness in decision making; and information technology support, managerial competence, and the effectiveness of internal control have a positive impact on perceptions of the usefulness of accrual accounting application. Keyword: Information Technology Support; Managerial Competence; Effectiveness of Internal Control; Quality of Accrual Accounting Application; Perceived Usefulness in Decision Making
Pengaruh Kapitalisasi Pasar, Profitabilitas, dan Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility Ni Luh Ketut Windy Gangga Maha Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p13

Abstract

The environment in which the company operates must feel the positive impact of the company's existence. The purpose of this research is to examine the effect of market capitalization, profitability, and tax aggressiveness on CSR disclosure. Determination of the sample using purposive sampling technique with several conditions and obtained a number of 139 companies. The observational data obtained were 417 data from 2017 to 2019. The data analysis method used was multiple linear regression analysis. The results of the study found that there was no effect of tax aggressiveness on CSR disclosure. Market capitalization and profitability have a positive influence on CSR disclosure. Keywords: CSR Diclosure; Market Capitalization; Profitability; Tax Aggressiveness
Pengaruh Liquidity dan Leverage Terhadap Firm Performance Dengan Firm Size Sebagai Variabel Moderasi Sukiantono Tang
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p01

Abstract

Firm performance is a description of the company's condition and ability in the past and current period to be evaluated. The purpose of the study was to obtain empirical evidence of the effect of liquidity and leverage on firm performance with firm size as a moderating variable. The study was conducted on companies listed on the Indonesia Stock Exchange for the period 2017-2021. The research sample was 2,033 observations. The data were processed by multiple linear regression and moderated regression analysis. The results of liquidity research have a positive effect on firm performance with firm size moderation. Leverage has no effect on firm performance. Keywords: Liquidity, Leverage, Firm Performance, Firm Size.
Hubungan antara Konservatisme Akuntansi, Konsentrasi Kepemilikan, dengan Tanggung Jawab Sosial Yan Christianto Setiawan; Santho Vlennery Mettan
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p03

Abstract

The quality of financial statements can be seen through the characteristics adopted, one of which is conservatism. In addition to conservatism, Corporate Social Responsibility (CSR) is also a form of the company's commitment to all stakeholders. This study aims to examine the relationship between conservatism and CSR performance, which is moderated by concentration of ownership and macroeconomic conditions. The research population is business entities that go public and are listed on the IDX, which publish sustainability reports during the 2018-2020 period. The number of samples is 123 years of observation. The sampling technique of this research used purposive sampling technique. The analysis of the hypothesis test used is a random effect model on the panel data structure. The results show that accounting conservatism has a positive effect on CSR. The existence of macroeconomic conditions can strengthen the influence of accounting conservatism on CSR performance. However, the concentration of ownership weakens this influence. Keywords: Conservatism; CSR; Ownership; Macroeconomic
Sistem Pembelajaran Online Sebagai Mediator Kreativitas SDM, Ketidakpastian Lingkungan, dan Teknologi Informasi pada Kinerja PTS Endar Pituringsih; Ayudia Sokarina; Thatok Asmony
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p20

Abstract

The purpose of the study was to examine and find empirical evidence regarding the effect of human resource creativity, environmental uncertainty, and the use of information technology on online learning systems, and the effect of online learning systems on the performance of private universities. The research was conducted at private universities throughout Lombok Island, West Nusa Tenggara Province. The total population in this study is 26 private universities, where each university will make 2 people as samples. So that the sample in this study amounted to 52 respondents. The data analysis method used is the PLS-SEM method. The results of the study stated that the creativity of human resources and the use of information technology had a positive effect on the online learning system. Meanwhile, environmental uncertainty has no effect on the online learning system. Furthermore, the online learning system has a positive effect on the performance of private universities. Keywords: Private Higher Education Performance, Online Learning System, Human Resource Creativity, Environmental Uncertainty, Information Technology
Kecukupan Modal, Pembiayaan Bermasalah, Bagi Hasil, Modal Intelektual dan Profitabilitas Bank Syariah di Indonesia Kurnia Kurnia; Wahdan Arum Inawati; S. Ja’far Husnaini
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p19

Abstract

This study examines the effect of capital adequacy ratios, non-performing financing, profit-sharing financing and intellectual capital on profitability. This study uses quantitative methods with a sample of ten Islamic Commercial Banks registered with the Financial Services Authority for the period 2014-2019. Based on research data, panel data regression analysis was used to determine the relationship between research variables. Processing data using Software Eviews. The study found that only non-performing financing variables had an effect on profitability. Researchers provide recommendations to Islamic banks to be able to rearrange their capital in order to reduce the risk of non-performing financing. Keywords: Capital Adequacy Ratio (CAR), Intellectual Capital, Non-Performing Financing (NPF), Profitability and Profit Share Financing.
Pengaruh Computer Anxiety, Computer Self Efficacy, Pemahaman Akuntansi Terhadap Minat Mahasiswa Menggunakan Software Akuntansi Emi Kusmaeni; Ratna Nugraheni; Nenny Syahrenny; Endah Sulistyowati
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p09

Abstract

The purpose of this research is to assess the factors that influence learning interest in using software and to find out the shortcomings that occur in the learning process so that it can improve the learning process strategy. The research population is the 2018-2019 class of students with a total of 338 students being the research sample. Statistics used multiple linear regression analysis. The results showed that computer anxiety and computer self-efficacy had a significant effect on students' interest in using accounting software. While the understanding of accounting has no effect on student interest. So it can be concluded that the variables of computer anxiety, computer self-efficacy, and understanding of accounting have a significant effect on students' interest in using accounting software. Keywords: Computer Anxiety; Computer Self Efficacy; Students’ Interest; Accounting Software
Profitabilitas, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik dan Audit Report Lag I Putu Bagus Sastra Wirayudha; I Ketut Budiartha
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p16

Abstract

The relevance of financial statements will be lost if there is a delay, such as due to audit report lag. This study aims to determine the effect of profitability, firm size and KAP reputation on audit report lag. The location of the research was carried out on the Indonesia Stock Exchange (IDX) in manufacturing companies for the 2018-2020 period. The sampling technique is purposive sampling with a sample of 135 companies observed. Data were analyzed using multiple linear regression. Based on the analysis, it can be seen that profitability has a negative effect on audit report lag, company size has a negative effect on audit report lag and KAP's reputation has a negative effect on audit report lag. Keywords: Audit Report Lag; Profitability; Company Size; KAP Reputation
Optimalization Decisions Of Local Governmental In Indonesia Saring Suhendro
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p15

Abstract

The application of the local government finance system currently being used is one of the facilities from the Ministry of Home Affairs to local governments in the field of regional financial management to strengthen perceptions of regional financial management systems and procedures. This study looks at how task and user characteristics will affect the success of accounting information systems and optimal decision quality of all local governments by adopting the theory of Petter, Delone, and McLean (2013). Data was collected through questionnaires distributed to all residents of the provincial/district/ city governments in Indonesia, as many as 111 units of analysis. The data was processed using Structural Equation Modeling (SEM). This is a cross-sectional study viewed from a time horizon. The results showed a positive effect of task and user characteristics on accounting information systems and optimal head decisions decisions. Keywords: Task Characteristics; User Characteristics; Accounting Information System; Optimal Decision and Local Government.

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue