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P. D'YAN YANIARTHA SUKARTHA
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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 12 (2023)" : 20 Documents clear
Tingkat Suku Bunga, Jangka Waktu, Jenis Kredit dan Kredit Macet Ni Luh Putu Eka Putri Maharani; I Wayan Ramantha
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p17

Abstract

Bad credit is a condition where credit customers are unable to pay the credit they have on time. This research aims to determine the effect of interest rates, credit terms and types of credit on bad credit. This research was conducted at the Village Credit Institution (LPD) Sukawati District. The sampling method used non-probability sampling and purposive sampling techniques with a total of 88 respondents. The data collection technique uses questionnaires and the data analysis technique uses multiple linear regression analysis techniques. The research results show that the interest rate, credit term and type of credit have a positive and significant effect on bad credit. Keywords: Bad Credit; Interest Rates; Credit Term; Types of Credit
Reaksi Pasar Modal Akibat Pengumuman Kenaikan Harga Bahan Bakar Minyak pada Saham LQ45 Bursa Efek Indonesia Kadek Ira Martavitha Sari; Ica Rika Candraningrat
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p12

Abstract

The announcement of an increase in fuel prices is an informative event for investors and can influence share prices in the capital market. This research aims to determine the capital market reaction due to the announcement of an increase in fuel prices on September 3 2022. This research was conducted on companies listed on the BEI LQ45 index using a saturated sampling technique. The date for the event is set on Monday, September 5 2022, which is the first trading day after the announcement of the fuel price increase on September 3 2022 taking effect. The event period in this research is 7 trading days. Hypothesis testing in this research uses one sample t-test. The research results show that the announcement of the fuel price increase on September 3 2022 did not create significant abnormal returns around the event, which shows that the market is in an efficient condition in a semi-strong form. Keywords: Abnormal Return; Efficient Market Hypothesis; Fuel Price Increase; Capital Market Reaction; Signaling Theory
Rasio Finansial Perusahaan dan Trade-Off Pelaporan Keuangan-Perpajakan Agus Arianto Toly; Gloria Fangie; Machiko Giovanni Maria
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p05

Abstract

The research aims to determine the trade-off between the aggressiveness of financial reporting and taxation faced by management. By taking a sample of 230 company observations on the Indonesia Stock Exchange (BEI) for the 2019-2021 period using a purposive sampling method, this study analyzes the influence of five financial variables on the trade-off between financial reporting aggressiveness and taxation, including debt ratio, debt maturity, financing deficit. , internal and external capital market funding ratios, and profitability. The analysis used is multiple linear regression. The results of the research show that the level of debt ratios, long-term debt and financing deficits have a positive influence on the aggressiveness of financial reporting, while the funding ratio in the external capital market and profitability have a significant negative influence. This study provides guidance to auditors to carefully examine a company's financial statements to ensure compliance with accounting standards and fairness Keywords : Book-tax trade off; Financial ratio; Earnings management; Tax aggressiveness
Motivasi Belajar, Perilaku Belajar, Lingkungan Belajar dan Tingkat Pemahaman Akuntansi Selama Pandemi Covid-19 Ni Kadek Sri Ayu Melyani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p10

Abstract

The research aims to obtain empirical evidence of the influence of learning motivation, learning behavior and learning environment on the level of understanding of accounting during the Covid-19 pandemic at state and private universities that have accounting majors in Bali. The sampling method used was a nonprobability sampling method with accidental sampling technique. Data was collected using a survey method on 100 respondents. The analysis technique used is multiple linear regression analysis. The research results show that learning motivation, learning behavior and the learning environment have a positive influence on the level of understanding of accounting. This shows that the stronger the motivation to learn, the higher the level of understanding of accounting. The better learning behavior and supportive learning environment causes the level of accounting understanding of students majoring in accounting to increase. Keywords: Accounting Understanding; Learning Motivation; Behavior; Environment.
Kecanggihan Teknologi Informasi, Skill, Pengalaman Kerja, Kompleksitas Tugas pada Efektivitas Sistem Informasi Akuntansi Febby Dwi Paramitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p16

Abstract

This research aims to determine the influence of information technology sophistication, skills, work experience, and task complexity on the effectiveness of the accounting information system in the South Kuta District Village Credit Institution. The sample used was 85 employees who implemented an accounting information system. Samples were taken using the purposive sampling method. The analysis technique applied is multiple linear regression. The findings show that the sophistication of information technology, skills, work experience and task complexity have a positive influence on the effectiveness of the accounting information system in the South Kuta District LPD. The implications of this research for the LPD are that it is able to provide additional information regarding the factors that influence the effectiveness of the accounting information system, so it is hoped that it will be useful in increasing the effectiveness of the accounting information system in the South Kuta District LPD. Keywords: Accounting Information System; Information Technology Sophistication; Skills; Work Experience; Task Complexity.
Karakteristik CEO dan Pengungkapan Informasi ESG Perusahaan Publik Indonesia Wilson Yapianto; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p02

Abstract

This research aims to determine the influence of CEO educational background, CEO tenure and CEO age on ESG information disclosure. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample for this research was determined using a purposive sampling method with a sample of 32 observations. The collected data was analyzed using multiple linear regression. The results of the analysis show that the CEO educational background and CEO tenure variables do not have a significant influence on ESG distance, while CEO age has a negative influence on ESG distance. Research can provide information to companies in selecting CEOs with stereotypes by revealing ESG and factors that can influence it, namely the age of the CEO. It can be recommended that companies monitor ESG reporting and disclosure, while still considering the age of a CEO which influences ESG reporting. Keywords: Educational Background; Tenure; Age; ESG
Audit Quality dan Value Relevance of Accounting Information Yan Christianto Setiawan; Santho Vlennery Mettan
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p01

Abstract

Users of financial reports need relevant information as a basis for making decisions. The existence of an auditor helps investors in assessing the quality of accounting information. The research aims to examine the quality of audit reports as proxied by the size of the public accounting firm and audit opinions on the value relevance of accounting information. The research population is all sectors of business entities registered on the IDX in the 2018-2021 period. A total of 1,480 observations were used as samples in the research. Researchers use a fixed effect model in a panel data structure to test hypotheses. The research results show that auditor size increases the relevance of earnings value, but reduces the relevance of book value. Meanwhile, the audit opinion was found not to affect the relevance of accounting information. The research findings are interesting because audit opinions provided by Big 4 auditors increase the relevance of book value. This research is expected to help investors consider audit quality as an integral part of fundamental analysis, as well as contribute to the development of the topic of value relevance of accounting information and audit quality. Keywords: Audit, Financial Statement, Value Relevance
Green Accounting, Intellectual Capital, Gender Diversity dan Kinerja Keberlanjutan Perusahaan Sang Ayu Putu Wilang Ica Swari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p04

Abstract

This research aims to determine the influence of green accounting, intellectual capital, and gender diversity on Corporate Sustainability Performance (CSP). The population in the study consisted of companies listed in the SRI-KEHATI Index for the 2016-2020 period. The sample was determined using a purposive sampling technique, with a total sample of 12 companies. Multiple linear regression analysis is used to test the influence of green accounting, intellectual capital, and gender diversity on CSP. The results of this research show that green accounting, intellectual capital, and gender diversity have a positive effect on CSP. This research can support stakeholder theory and can provide additional information for consideration by stakeholders regarding decision making. Kata Kunci: Corporate Sustainability Performance, Green Accounting, Intellectual Capital, Gender Diversity
Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p18

Abstract

The aim of this research is to analyze the influence of organizational culture, artificial intelligence-based accounting information systems, and narcissistic behavior on internal control systems that are moderated by environmental uncertainty. The research also tested the influence of the internal control system on fraudulent financial reporting. This research was conducted at a hotel on Lombok Island. The total research population was 73 hotels with 146 research respondents. The data analysis method uses Moderate Regression Analysis (MRA). The research results show that organizational culture and artificial intelligence-based accounting information systems have a positive effect on the internal control system. However, narcissistic behavior has no influence on the internal control system. Environmental uncertainty strengthens the influence of organizational culture and artificial intelligence-based hotel accounting information systems on internal control systems. Meanwhile, environmental uncertainty does not strengthen the influence of narcissistic behavior on the internal control system. Finally, the internal control system has no effect on fraudulent financial reporting. Keywords: HR Competency; Government Internal Control System (SPIP); Organizational Environment; Financial Reporting Quality and Regional Government Information System (SIPD)
Faktor Fundamental, Non Fundamental, Kinerja Perusahaan dan Good Corporate Governance sebagai Variabel Intervening Sherly Qurrota A'ini; Suwandi Suwandi
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p09

Abstract

The phenomenon of fluctuating stock prices causes company performance to fluctuate, this is an interesting issue to research. The aim of this research is to identify fundamental and non-fundamental factors that influence company performance with Good Corporate Governance (GCG) as an intervening variable. The research population of basic & chemical industrial companies in 2019-2022, the sample that complied with the purposive sampling technique was 74 companies with 296 observational data processed using PLS to analyze the data. The results of the research analysis and discussion findings show that fundamental factors have a negative influence on Good Corporate Governance , fundamental factors have a negative effect on company performance, and Good Corporate Governance has an effect on company performance. Keywords: Company Performance; Fundamental Factors; Non-Fundamental Factors; GCG

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