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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
Intellectual Capital, Nilai Perusahaan dan Profitabilitas sebagai Variabel Mediasi Ni Ketut Ari Widyati; Ida Bagus Putra Astika
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.p14

Abstract

Optimizing company value is the main goal of establishing a company. This research aims to obtain empirical evidence about the influence of intellectual capital on the value of banking companies listed on the Indonesia Stock Exchange in 2018-2021 which is mediated by profitability. There are 3 theories used in this research, namely agency, stakeholder and resource theory. The population in this study was 49 banking companies with 28 companies selected as samples using the purposive sampling method. The data was then analyzed using path analysis techniques, with SPSS 26.0 for Windows software. The results of the analysis prove that intellectual capital has no effect on company value, intellectual capital has a positive effect on profitability, profitability has a positive effect on company value, and profitability is proven to mediate the effect of intellectual capital on company value. Keywords: Intellectual Capital; Profitability; Firm Value
Analisis Faktor Financial Behavior pada Mahasiswa Akuntansi Evieana Riesty Saputri; Tio Waskito Erdi; Andriono Eko Yuniarto
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.p11

Abstract

The aim of this research is to determine the factors that influence the financial behavior of accounting students. The population in this study were all students majoring in accounting in Yogyakarta Special Region Province, fourth semester and above. The sampling technique used was multistage random sampling so that a sample of 150 people was obtained. The test carried out using Smart-PLS is using the outer model and inner model. The research results show that financial literacy, parental involvement, self-efficacy, and overall social status influence the financial behavior of accounting students. Keywords: Financial Literacy; Parental Involvement; Self-efficacy; Social Status; Financial Behavior
Dewan Komisaris Independen, Komite Audit, Firm Growth, Leverage dan Manajemen Laba I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
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.p19

Abstract

Profit information is of particular concern to investors and potential investors in assessing management performance. The company's demand to achieve predetermined profit targets motivates management to carry out profit management practices so that the resulting financial reports look good to investors. The aim of this research is to obtain empirical evidence of the influence of the independent board of commissioners, audit committee, firm growth and leverage on earnings management. This research was conducted on health sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Determining the number of samples used a purposive sampling technique and a sample of 50 observations was obtained. The data analysis technique is multiple linear regression analysis. The results of this research show that the Independent Board of Commissioners has no effect on earnings management, the audit committee has no effect on earnings management, firm growth has a negative effect on earnings management, and leverage has a positive effect on earnings management. Keywords: Profit management; Board of Commissioners; Audit Committee; Firm Growth; Leverage
Analisis Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Badan Usaha Milik Desa Dimoderasi Oleh Peran Kepala Desa Muhammad Ulvi Anowta
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.p15

Abstract

The research aims to analyze the influence of management competency, community participation, use of information technology, on the management of Bumdes and find out whether management competency, community participation, use of information technology are moderated by the role of the village head on the accountability of Bumdes management. The population in this study were all BUMDes in West Sumbawa Regency using the Stratified Random Sampling method which was grouped into developing, active, growing strata with a total of 21 BUMDes. Determination of the sample consisting of administrators from BUMDes, namely the chairman, secretary and treasurer with the total sample in this study being 36 people representing 23 percent of the population. The data analysis tool used is SPSS 17. The research results show that management competency does not have a significant effect on the accountability of BUMDes management. Community participation and the use of information technology have a positive and significant effect on the accountability of BUMDes management. The role of the village head does not strengthen the influence of management competence on the accountability of BUMDes management, but the role of the village head is able to moderate the influence of community participation and the influence of information technology on the accountability of BUMDes management. Keywords: Accountability of BUMDes Management
Sistem Informasi Akuntansi, Pengendalian Persediaan, dan Pertumbuhan UMKM Lombok Timur Mardi Mardi; Khairul Imtihan; Muhamad Fauzi Zulkarnaen
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.p13

Abstract

This research aims to examine the influence of the Accounting Information System (AIS) on inventory control and the growth of MSMEs in East Lombok Regency. The data analysis technique uses structural equation modeling-partial least squares ( SEM–PLS ) to analyze 53 research samples, namely MSMEs in East Lombok that use SIA in running their business, with a purposive sampling technique in determining the number of research samples. The research results show that SIA has a significant effect on inventory control, while SIA does not have a significant effect on the growth of MSMEs in East Lombok Regency, but SIA will have a significant effect on the growth of MSMEs if through inventory control or inventory control is able to intervene between SIA and the growth of MSMEs in East Lombok . This research can be used as a reference for MSME players to use SIA in running their business and for SIA software developers to pay more attention to the ease of system features created so that they can be used by all groups of MSME players. Keywords: AIS; Inventory Control; UMKM Growth
Good Corporate Governance Dan Budaya Organisasi Meminimalisasi Kecenderungan Kecurangan Akuntansi Di Lembaga Perkreditan Desa Made Yenni Latrini; I Gusti Ayu Nyoman Budiasih
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.p20

Abstract

This research aims to determine the influence of Good Corporate Governance (GCG) and organizational culture on the tendency of accounting fraud in the Tabanan Regency Village Credit Institution (LPD). This research was conducted in all LPDs in Tabanan Regency. The sampling method used was a probability sampling technique with proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The sample in this study was 30 LPDs and 90 respondents in LPDs in Tabanan Regency. Respondents in this research were the chairman, treasurer and supervisory body of the LPD in Tabanan Regency. Based on the results of the analysis, it was found that GCG had a negative effect on the tendency of accounting fraud in LPD Tabanan Regency. This means that the better the GCG, the level of tendency for accounting fraud in the Tabanan Regency LPD will decrease. The existence of good organizational governance and continuous evaluation of operational activities helps in minimizing the tendency for accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. This means that the better the organizational culture in the Tabanan Regency LPD, the lower the tendency for accounting fraud to occur. Keywords: Good Corporate Governance, Organizational culture, Accounting fraud, LPD
Sales Growth Memoderasi Pengaruh Intensitas Aset Tetap dan Profitabilitas Pada Tax Avoidance I Kadek Dwi Agastya; I Ketut Yadnyana
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.p06

Abstract

Tax revenue in Indonesia has decreased since 2020. The decline in tax revenue in Indonesia can be caused by the implementation of tax avoidance policies. The purpose of this study is to empirically examine the effect of fixed asset intensity and profitability on tax avoidance in the food and beverage sub-sector for companies listed on the IDX in 2012–2021, which is moderated by sales growth. The sample for this study was 12 companies with 120 amateurs obtained by purposive sampling technique. The research data was processed using SPSS software and analyzed using the MRA test. The test results obtained showed that the intensity of fixed assets and profitability showed a negative effect on tax avoidance, sales growth had no effect on moderating the intensity of fixed assets on tax avoidance, and sales growth strengthened the effect of profitability on tax avoidance. Keywords: Fixed Asset Intensity; Profitability; Sales Growth; Tax avoidance
Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi I Gusti Ayu Novi Yudiantari; Gerianta Wirawan Yasa
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.p07

Abstract

The purpose of study to obtain empirical evidence on the influence of Corporate Social Responsibility disclosure on firm value with Good Corporate Governance as a moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined used purposive sampling technique and obtained the number of samples used as objects of observation was 134 company data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the analysis conducted, the results were obtained that the Corporate Social Responsibility disclosure has a positive effect on firm value and Good Corporate Governance weakens the positive effect of Corporate Social Responsibility disclosure on firm value. Corporate Social Responsibility Disclosure; Good Corporate Governance; Firm Value
Peningkatan Kinerja Pemerintahan Melalui Good Government Governance dan Pencegahan Korupsi Aditya Anton Atmojo Hadi; Anis Chariri
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.p08

Abstract

Indonesia has enormous economic potential, but not been able to make the Indonesian people prosperous. This problem occurs because corrupt practices that cause loss of government resources. A good management system needs to be developed to reduce the occurrence of corruption This research aims to investigate the relationship between regional government governance, quality of corruption prevention and regional government performance in 34 provincial governments in Indonesia. This research uses Structural Equation Model (SEM) analysis with the Partial Least Square (PLS) method. This research uses secondary data from government institutions for 2021-2022. The results of this research state that the three variables have a significant positive relationship and have a causal relationship. Keywords: Good Governance; corruption prevention; government performance; Public Sector
Peran Pengungkapan Aset Biologis dalam Memediasi Hubungan Profitabilitas, Ukuran Perusahaan, dan Penilaian Perusahaan Egnes Egnes; Mavrict Josephino; Sudirman Sudirman; Jecelyn Angelica; Iwan Suhardjo; Meiliana Meiliana
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.p03

Abstract

The aim of the research is to empirically prove the influence of profitability, company size, and disclosure of biological assets on company valuation. The method used in research is a quantitative method. The sample in this research was 96 observations of agricultural companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. Research testing and analysis uses descriptive analysis methods and analytical analysis with multiple linear regression. Based on the test results, profitability has no effect on company assessment. Meanwhile, company size and disclosure of biological assets influence company valuation. Testing the role of biological asset disclosure as a mediating variable found that biological asset disclosure was able to mediate the relationship between company size and company valuation but was unable to mediate the relationship between profitability and company assessment. Keywords: Profitability; Firm Size; Biological Asset; Firm Valuation; PSAK 69

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