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 8 (2023)" : 20 Documents clear
Profitabilitas, Leverage dan Penghindaran Pajak Ni Made Wuriti; Naniek Noviari
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p08

Abstract

Tax avoidance is an activity to legally minimize tax payments but is not wanted by the government because it can lead to reduced state revenues. This research aims to obtain empirical evidence regarding the influence of profitability and leverage on tax avoidance. The theory used is the Theory of Planned Behavior (TPB). The population in this study are all mining companies listed on the IDX for the 2017-2021 period. The sampling technique used a purposive sampling method with a total of 60 samples obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability has a positive and significant effect on tax evasion, while leverage has no effect on tax evasion. The theoretical implications of this research are able to confirm the TPB based on the results of the tests that have been carried out. The practical implications of this research can provide knowledge that can be used as consideration for investors and the government. Keywords: Profitability; Leverage; Tax Avoidance
Hubungan Motivasi, Modal Minimal, Literasi Keuangan, dan Minat Investasi Saham Taat Syariah Naufal Haidar Rochman; P D’yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p06

Abstract

Shares are one type of investment instrument that is most popular with the public, because the amount of capital issued is minimal and stock investment regulations are easy. Sharia compliant shares have better resilience compared to conventional shares. This research aims to determine the relationship between motivation, minimum capital and financial literacy in the context of sharia-compliant stock investment. A total of 118 students were observed as samples. A multiple linear regression approach was used for data analysis in this study. The research results show that motivation and financial literacy have a positive effect on the intention to invest in sharia shares, while minimum capital has no effect on the desire to invest in sharia shares. Keywords: Sharia Compliant Stocks; Motivation; Minimal Capital; Financial Literacy; Investment Interest
IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan Endar Pituringsih; Ayudia Sokarina; Thatok Asmony
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p12

Abstract

The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability. Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.
Current Ratio, Earnings Per Share, Extensible Business Reporting Language, dan Price To Book Value Wildany Ilham Fatoniaji; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p11

Abstract

One of the indicators used by investors to carry out investment analysis is Price to Book Value (PBV) which is influenced by financial performance and ease of access to company information. This research aims to determine the effect of Current Ratio (CR), Earnings per Share (EPS) and Extensible Business Reporting Language (XBRL) on Price to Book Value (PBV). The population of this study are companies that have been listed on the KOMPAS100 index during the 2012-2017 period. The sample selection was carried out by purposive sampling method. The sample chosen was 10 companies. The data is taken from the official website of the Indonesia Stock Exchange. Data is processed using multiple linear regression models. The results of this study state that CR has no significant effect on PBV, EPS has a positive and significant effect on PBV, and XBRL has a negative and significant effect on PBV. Keywords: Current Ratio; Earnings per Share; Extensible Business Reporting Language; Price to Book Value
Jaringan Akuntan Manajemen, Akuntansi Manajemen Strategis, Budaya Organisasi dan Kinerja Organisasi Sri Maryati; Anisa Listya; Alghifahri Mahdi Igamo
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p03

Abstract

This research aims to empirically test strategic management accounting practices by involving the role of management accountant networks and the moderation of organizational culture and their implications for company performance. The data was obtained using a survey method, namely practitioners who act as management accountants for small businesses in South Sumatra. The research data was processed and analyzed using SEM-PLS. The results show that the relationship between the management accountant network and strategic management accounting, organizational culture moderates the relationship between the management accountant network and strategic management accountants. Strategic management accountants mediate the relationship between management accountant networks and organizational performance. The Importance of the Role of a good network of management accountants among small business actors in South Sumatra by understanding the concept of strategic management. Keywords: Management Accountant; Strategic Management Accounting; Organizational Performance.
Leverage, Firm Size, Likuiditas, Financial Distress, dan Aktivitas Hedging Dengan Instrumen Derivatif Azhar Condronegoro; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p10

Abstract

This research aims to determine the effect of leverage, firm size, liquidity and financial distress on hedging activities in textile and garment subsector companies listed on the Indonesia Stock Exchange due to unstable exchange rate changes. The sample method used is purposive sampling with 65 observations collected during the 2017-2021 period. The secondary data used is obtained from the company's financial reports available on the website of the Indonesia Stock Exchange (IDX) and other sources. Data analysis was performed using logistic regression method. The findings of this research show that leverage does not have a significant influence on hedging activities, while firm size and financial distress have a positive influence on hedging activities, and liquidity has a negative influence on hedging activities. Keywords: Leverage; Firm Size; Liquidity; Financial Distress; Hedging Activities
Ukuran Perusahaan Memoderasi Pengaruh Profitability dan Capital Intensity terhadap Tax Avoidance Ni Kadek Karisma Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p13

Abstract

The aim of this research is to empirically prove profitability and capital intensity which influence tax avoidance with company size as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 were selected as the population in this study. Data in the study were analyzed using multiple linear regression analysis techniques and moderated regression analysis. The results of the research conducted show that profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Empirically, the effect of profitability on tax avoidance can be strengthened by company size. The effect of capital intensity on tax avoidance cannot be strengthened by company size. Keywords: Profitability; Capital Intensity; Firm Size; Tax Avoidance.
Kompetensi, Kompleksitas Tugas, Stress Kerja dan Kinerja Auditor BPK RI Perwakilan Provinsi Bali Sang Putu Krisnanda Adhitama; I Wayan Ramantha
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p20

Abstract

Auditor performance is the activity of carrying out audit tasks that have been completed by the auditor within the specified time period. The aim of this research is to determine the influence of competency, task complexity and work stress on auditor performance. This research was conducted at the BPK Bali Office. The sampling technique used was purposive sampling and the number of samples obtained was 60 respondents. This study uses multiple linear regression analysis. The research results show that competence has a positive effect on auditor performance, while the research results of task complexity and work stress have a negative effect on auditor performance, because BPK Bali auditors clearly know the tasks they are carrying out on the basis of competence and do not experience difficulties or work stress in carrying out their duties.Keywords: Competence; task complexity; work stress; audit performance
Peran Koneksi Politik Dalam Memoderasi Pengaruh Karakteristik Dewan Direksi Terhadap Manajemen Laba Riil Sharon Manopo; Yeterina Widi Nugrahant
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p05

Abstract

This study aims to examine the characteristics of the board of directors on real earnings management with political connections as a moderator. The characteristics of the board of directors used in this research include managerial share ownership, educational background, tenure and gender of the board of directors. The research sample used is a manufacturing company listed on the IDX. SAMPLING using purposive sampling and obtained as many as 348 observations. Panel data is processed with the GLS model. The results of the study found that board of directors share ownership has a negative effect on real earnings management. The educational background of the board of directors in accounting, business or finance was found to have a negative effect on real earnings management. A board of directors with a long term of office was found to have no influence on real earnings management, while research results between the gender of the female board of directors were found to have a significant influence on real earnings management. Political connection was found to have no effect on board of directors share ownership, tenure on real earnings management. Political connections were found to have a negative influence between the educational background of the board of directors on real earnings management. The presence of political connections will strengthen the negative influence of the educational background of the board of directors on earnings management. Political connections were found to have a significant positive effect or to moderate the relationship between female board of directors gender and real profit management. Keywords: Real Earnings Management; Political Connection; Board of Directors Characteristic; Female Board of Directors
Penerimaan dan Kesuksesan Sistem Informasi Keuangan Daerah Berbasis Teknologi dalam Perspektif Pengguna Sri Kaswini; Made Sudarma; M. Achsin
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p14

Abstract

This research aims to understand the psychological changes of users in accepting and using the system as well as the criteria that underlie the assessment of the success of technology-based regional financial information systems from the user's perspective through a transcendental phenomenology approach. Research results related to system acceptance are influenced by rules and sanctions, belief in the system, and commitment as reinforcement of intentions for acceptance of the regional financial system. Meanwhile, the success of the system according to users is influenced by the quality of the system used, it must have high control tools, easy, effective and efficient use of the system and adequate security of the system; output quality includes LKPD produced in accordance with the law on regional financial management and has an element of accountability; and the impact on users includes changes in user ethics and morality and increased performance. The use of this mandatory system requires the Regional Government to synergize with users because the success or failure of the system used does not depend on the system itself but on the user. Keywords: System Acceptance, Information Systems, Transcendental Phenomenology

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