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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 33 No 10 (2023)" : 20 Documents clear
Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework Hasinah Hasinah; Rismawati Rismawati; Zikra Supri
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p03

Abstract

This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs. Keywords: Knowledge; Attitude; Perception; green accounting; economics.
Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif Deddy Kurniawansyah; Dian Mahendrawati
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p05

Abstract

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities
Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia Kadek Egiana Sandy; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p04

Abstract

This research aims to determine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. This research examines 34 sustainability reports published by energy companies listed on the Indonesia Stock Exchange in 2018 and 2019. Content analysis is used to test the extent of carbon emissions disclosure, namely the size of the dependent variable in this research. Profitability and perceived environmental reputation are operated as independent variables while environmental performance, company size, company age, and government ownership are operated as control variables in this study. Legitimacy theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The results of the analysis show that profitability has no significant effect on carbon emissions disclosure, while perceived environmental reputation has a significant effect on carbon emissions disclosure. Keywords: Carbon Emission Disclosure; Energy of Companies; Profitability; Perceived Reputation; Legitimacy Theory
Reaksi Pasar Modal Akibat Pengumuman Kasus Positif Pertama Virus Covid-19 Varian Omicron Di Indonesia Ni Kadek Sintya Dewi; Ni Putu Ayu Darmayanti; Anak Agung Gede Suarjaya
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p09

Abstract

The capital market reaction to an announcement or event containing information is an important thing for investors to pay attention to. Important information for investors to know for future decision making. This research aims to determine the capital market reaction caused by the announcement of the first positive case of the Omicron variant of the Covid-19 virus in Indonesia on December 16 2021. This research uses the event study method with a 7 day research period. The research sample was taken using the Slovin technique from 80 companies that are members of the Kompas100 Index. The hypothesis test used in this research is the One Sample T-test. The results of this research show that there is no market reaction as indicated by the insignificant abnormal returns obtained around the announcement event. The results of this research indicate that the capital market in Indonesia can take the form of an informationally efficient, semi-strong market. Keywords: Market Capital Reaction; Abnormal Return; Omicron Virus; Efficient Market Hypothesis; Signaling Theory
The Role of Audit Committee and Risk Monitoring Committee on Firm’s Hedging Practice Ananda Puteri Zafira; Ancella A. Hermawan
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p10

Abstract

This study aims to analyze the role of audit committee and risk monitoring committee (RMC) on firm risk management measured by hedging. Firms with both committees will have better governance in monitoring risk. The population of this study is companies listed in IDX. This study uses samples of 104 non-financial companies. Using panel data regression, we find that the composition of audit committee members who have financial and/or accounting background have a significantly positive effect on hedging, meaning that an audit committee with such a higher composition will encourage firms to hedge more to reduce risk exposure. Meanwhile meetings and size of audit committee are insignificant. The presence of RMC has a negatively significant effect on firm hedging, meaning that the firm is more capable in identifying risk to determine the most appropriate way to mitigate risk, where not all risk can be mitigated by hedging. Keywords: Audit Committee; Risk Monitoring Committee; Hedging
Corporate Social Responsibility, Leverage, Kepemilikan Asing, dan Nilai Perusahaan dengan Firm Size sebagai Pemoderasi Ni Nengah Loriyani; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p07

Abstract

Company value is an important factor that companies must pay attention to because it reflects the prosperity received by shareholders. The aim of this research is to obtain empirical evidence of the influence of CSR, leverage, and foreign ownership on company value with firm size as a moderator, which has relatively little to do with Investor33. This research fills the gap in the 2018-2020 period. The sample was determined using a purposive sampling technique and a sample of 45 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The research results show that CSR has a positive effect on firm value, leverage has a negative effect on firm value, foreign ownership has no effect on firm value, firm size weakens the effect of CSR on firm value, firm size weakens the negative effect of leverage on firm value, and firm size does not moderate the effect foreign ownership on company value. Keywords: Firm Value; Corporate Social Responsibility; Leverage; Foreign Ownership; Firm Size.
Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi Efrida Siregar; Khomsiyah Khomsiyah
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p13

Abstract

The research aims to determine the effect of profitability, foreign ownership and leverage on tax management, with the moderating effect of special relationship transactions. A total of 75 companies in the raw and primary consumer goods sector on the Indonesia Stock Exchange for the 2019-2022 period were used as samples using the purposive sampling method. The analysis was carried out using a panel data regression model, which had previously been tested on classical assumptions. The research results show that profitability has a positive effect, while foreign ownership has a negative effect. Meanwhile, leverage has no effect. Special relationship transactions do not have a moderating role in the relationship between profitability and foreign ownership. However, it can weaken the influence of leverage. These findings highlight the complexity of internal and external factors that influence tax management practices. This research can provide guidance for practitioners and researchers in developing more effective tax management strategies. Keywords: Foreign Ownership; Leverage; Tax Management; Profitability; Special Relationship Transactions
Umur Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Disclosure dan Profitabilitas Pada Nilai Relatif Perusahaan Ni Putu Kiki Kusuma Dewi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p14

Abstract

The relative value of a company is an important aspect that shareholders need to pay attention to because it can reflect the financial performance of a company. The research aims to examine the influence of corporate social responsibility disclosure and profitability on the relative value of companies with company age as a moderating variable. Research was conducted on companies listed on the Indonesia Stock Exchange for the 2017-2021 period. In this research, a purposive sampling technique was used to obtain a sample of 117 observation data. The analysis technique in the research uses Moderated Regression Analysis with the help of SPSS software. The results of the research show that corporate social responsibility disclosure has a negative effect on the relative value of the company, profitability has a positive effect on the relative value of the company, company age weakens the effect of corporate social responsibility disclosure on the relative value of the company but company age does not moderate the effect of profitability on the relative value of the company. Keywords: Corporate Social Responsibility Disclosure; Profitability; Firm Age; Firm’s Relative Value
Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia Meily Juliani; Melisa Kurniani; Rudi Candra
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p08

Abstract

The research aims to determine the relationship between ownership structure, profitability ratios and investment opportunities on dividend policy. The research sample includes companies listed on the Indonesian Stock Exchange and meeting the criteria. Testing was carried out on 350 secondary data from the period 2018 to 2022. Panel regression data was applied as a testing method with the best Random Effect Model (REM) regression model. The research results indicate that there is a significant positive influence between profitability on dividend policy and a significant negative influence between investment opportunity on dividend policy. Keywords: Dividend Policy; Ownership Structure; Profitability; Investment Opportunity
Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion Putu Eka Rahmayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p16

Abstract

The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on taxpayers on tax evasion. This research was conducted at the East Denpasar Pratama Tax Service Office. The population in this study are taxpayers who carry out business activities and are registered with KPP Pratama Denpasar Timur. The sampling technique uses a purposive sampling method. The number of samples in this research was 100 taxpayers who carried out business activities and were registered and the number of samples used in this research was determined based on the approach. The analysis technique used is Multiple Linear Regression. The results of the analysis show that tax fairness, the tax system, technology and tax information for taxpayers have a significant negative effect on tax evasion, while tax discrimination has a significant positive effect on tax evasion. Keywords : justice; systems; discrimination; TI; tax evasion

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