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 33 No 1 (2023)" : 20 Documents clear
Good Corporate Governance dan Profitabilitas pada Praktik Income Smoothing Ni Komang Maya Antari; Gayatri Gayatri
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p10

Abstract

The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size and type of industry as control variables. The research was conducted on all companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research sample consisted of 64 observations determined by purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that good corporate governance and profitability have a negative effect on income smoothing practices, and company size and type of industry as control variables have a positive effect on income smoothing practices. The theoretical implications of this study are able to support agency theory, stewardship theory, and positive accounting theory, as well as practical implications that can be taken into consideration by companies and investors in making economic decisions. Keywords: Income Smoothing; Good Corporate Governance; Profitability; Firm Size; Type of Industry
Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi Ni Putu Melia Andriani; I Putu Sudana
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p05

Abstract

Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on CSR disclosure with environmental performance as a moderator. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. There were 47 companies used as samples. Research data collection uses documentation techniques, while analysis techniques use Moderated Regression Analysis (MRA). The results of the analysis show that management ownership has no effect on CSR disclosure. Institutional ownership is correlated with CSR disclosure. Environmental performance cannot moderate the effect of management ownership on CSR disclosure. Environmental performance moderates the effect of institutional ownership on CSR disclosure. The implication of this research is that management ownership cannot be used as a reference for companies in making CSR disclosure decisions. Institutional ownership in this study can be used as a guideline and material for consideration when making CSR disclosure decisions. Keywords: Management Ownership; Institutional Ownership; Environmental Performance; Corporate Social Responsibility Disclosure
Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba Yostian Hadinata; Megawati Oktorina
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p18

Abstract

Penelitian ini menganalisis pengaruh sistem pengendalian internal terhadap manajemen laba dengan proporsi dewan komisaris independen sebagai variabel moderasi. Analisis data yang digunakan mencakup analisis statistika deskriptif dan regresi logistik menggunakan PROCESS macro v4.1 di software SPSS versi 25. Berdasarkan penetapan kriteria-kriteria penelitian, didapatkan sebanyak 33 perusahaan yang terdiri dari 16 perusahaan sektor kesehatan dengan 64 data sampel dan 17 perusahaan sektor transportasi dengan 67 data sampel. Melalui pengujian hipotesis, ditemukan hasil bahwa variabel sistem pengendalian internal menurunkan praktik manajemen laba serta variabel proporsi dewan komisaris independen memoderasi pengaruh sistem pengendalian internal terhadap manajemen laba. Kata Kunci: Sistem Pengendalian Internal; Manajemen Laba; Proporsi Dewan Komisaris Independen
Audit Forensik, Audit Investigasi, dan Profesionalisme Terhadap Pengungkapan Kecurangan di BPKP I Dewa Ayu Cintya Nari Ratih; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p11

Abstract

The research objective is to obtain empirical evidence of the effect of disclosing fraud on forensic auditing, investigative auditing and professionalism. The research was conducted at BPKP Bali Province. The number of samples used were 37 samples with purposive sampling method. The research instrument used was a questionnaire. The collected data were analyzed using multiple linear regression techniques. The results showed that the forensic audit had no effect on disclosing fraud, while the investigative audit and professionalism had a positive effect on disclosing fraud. The implications of this research are able to confirm the theory of fraud triangle and Theory of Planned Behavior (TPB) which argue that behavior does not only depend on a person's intentions, but also on other factors that are not under the control of the individual's behavior that causes fraud or fraud. Keywords: Forensic Audit; Investigative Audit; Professionalism; Fraud Disclosure
Menelisik Peran Auditor Internal Pemerintah Saat Ini Berdasarkan Penilaian Internal Audit Capability Model (IACM) Yanti Manggarani; Yudiyanto Yudiyanto
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p09

Abstract

The research aims to test the effectiveness of government internal audits. This study uses multiple regression analysis techniques to determine the effectiveness of internal audit on the role of assurance and consulting. The research population is 542 local governments in Indonesia with a time span between 2018-2020. The samples taken were 1,559 local governments to test the role of assurance, while to test the effectiveness of internal audit on their consulting role, there were 1,484 local governments. The results of the study show that the more effective the Government Internal Supervisory Apparatus (APIP), the role of APIP in conducting assurance and consulting will also increase. In this study, APIP's assurance role was seen from APIP's ability to review LKPD. The consulting role for APIP will also increase when APIP is able to maintain good relations with other organizational units. Keywords: Internal Audit; Consulting; Assurance; Audit Opinion; Capability Model.
Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud Ni Made Wilantari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p07

Abstract

This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements of the causative factors of fraud based on fraud hexagon theory cannot be directly investigated but require proxy variables. Stimulus is projected with financial stability. Opportunity is projected with nature of industry and ineffective monitoring. Rationalization is projected by a change of auditor. Capability is projected with a change of director. Arrogance is projected with a frequent number of CEO's picture. Collution is projected by the ownership of the company by the government or a State-Owned Enterprise or is a private company. The test was conducted on healthcare companies listed on the Indonesia Stock Exchange during the period 2016-2020. Sample selection is done using purposive sampling techniques. Data analysis uses regression panel data. Based on the results of the analysis showed that the variables of financial stability, ineffective monitoring, change in auditor, frequent number of CEO's picture, and state-owned enterprises positively affect financial statement fraud. Nature of industry and change of director have no effect on financial statement fraud. This research provides implications for those who need information about the possibility of financial statement fraud in healthcare companies taking into account influencing factors. Keyword : Fraud Hexagon Theory; Financial Statement Fraud; Healthcare Company
Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan Ni Putu Ayu Utariyani; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p02

Abstract

This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regression analysis. The results of the study show that the sustainability report on the economic and social dimensions has a positive effect on financial performance. Meanwhile, the environmental dimension of the sustainability report has no effect on financial performance. Keywords: Sustainability Report; Economic Dimension; Environmental Dimension; Social Dimension; Return on Assets.
Budaya Tri Hita Karana Memoderasi Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa Made Yenni Latrini; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p16

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) on Financial Performance and the ability of THK to moderate the effect of GCG on Financial Performance in LPDs in Tabanan Regency, Bali. The agency theory underlies the relationship between principals (krama desa) and agents (LPD managers) in the implementation of GCG in improving their financial performance. The sample used by all LPDs in Tabanan-Bali district from 2016-2019 was determined by the slovin formula. The respondents were the head of the LPD, supervisory agency, and treasurer. Multiple linear regression analysis technique with Moderated Regression Analysis (MRA) is used to determine the direct and moderating effect. The results of the analysis show that the better the application of GCG principles can improve the financial performance of the LPD in Tabanan-Bali district. The application of GCG in an LPD which is strengthened by the application of the THK culture which is used as the basis for its business activities can improve the financial performance of the LPD in Tabanan-Bali district. Keywords: Tri Hita Karana; Good Corporate Governance; Financial Performance; LPD.
Faktor-Faktor yang Mempengaruhi Audit Delay di Indonesia Noriska Sitty Fadhila; Dwi Asih Surjandari
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p15

Abstract

This study aims to examine and analyze the effect of operational complexity, financial condition and audit opinion on audit delay with auditor specialization as a moderating variable. Sampling used a purposive sampling technique, resulting in a sample of 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2020 period. The study uses a panel data regression model with E-views version 12 as a research data processing application. The results show that operational complexity has a negative effect and financial conditions have a positive effect on audit delay. Meanwhile, audit opinion has no effect on audit delay. Furthermore, auditor specialization is able to moderate operational complexity and financial conditions on audit delay. However, auditor specialization is not able to moderate audit opinion on audit delay. Keywords: Audit Delay; Operational Complexity; Financial Condition; Audit Opinion; Auditor Specialization.
Penerapan Good Corporate Governance terhadap Kinerja Perusahaan I Gusti Ayu Agung Dhyani Dewi; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p20

Abstract

Company performance is a benchmark for assessing the success of management in achieving company goals. The aim of the research is to prove empirically the effect of implementing Good Corporate Governance on company performance. The research was conducted on 20 state-owned companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The selection of company samples was carried out using purposive sampling method. Company performance is measured by Return on Assets and Good Corporate Governance is measured by indicators of the board of commissioners, managerial ownership, institutional ownership and audit committees. The data analysis technique used is multiple linear regression test. The results showed that the board of commissioners, institutional ownership, and audit committees have a positive effect on company performance, while managerial ownership has a negative effect on company performance. Keywords: Company Performance; Board of Commissioners; Managerial Ownership; Institutional Ownership; Audit Committee

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2023 2023


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