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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 34 No 10 (2024)" : 20 Documents clear
Ukuran Perusahaan, Tipe Industri, dan Kualitas Pengungkapan Sustainable Development Goals Nyoman Radhika Saraswati Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p05

Abstract

The sustainable development goals (SDGs) are a series of sustainable development objectives established to achieve a better life. The role of companies in Indonesia in achieving these goals can be realized by disclosing the SDGs in their sustainability reports. The quality of SDG disclosure can be assessed based on the topics disclosed in accordance with the GRI Standards guidelines, as well as the presentation format. The aim of this research is to empirically examine the influence of company size and industry type on the quality of SDG disclosure. This research was conducted on companies listed on the Indonesia Stock Exchange in 2023. The research sample consists of 183 companies obtained using nonprobability sampling and purposive sampling techniques. The data analysis technique used is multiple linear regression analysis. The analysis results show that company size and industry type have a positive influence on the quality of SDG disclosure. The research implications confirm the legitimacy theory and political cost hypothesis.
Examining Ethical Decisions of Tax Consultants with Javanese Culture: Choosing Ethical Moral Considerations or Conventional Advantages Alif Faruqi Febri Yanto; Muhammad Ifan Ali Mustofa; Nisha Alia Ramadhani; Apriana Rahmawati
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p06

Abstract

This research aims to determine the influence of love of money, emotional intelligence and Machiavellian attitudes on the ethical decisions of tax consultants and is moderated by Javanese culture. The research location that will be studied is the Indonesian Tax Consultant in Malang and Surabaya city. The population of tax consultants was recorded as 146 tax consultants and a sample of 100 tax consultants was taken. Then testing will be carried out using moderated analysis smart PLS 3.0. The research results show that love of money and machiavellianism have a significant effect on tax consultants' ethical decision making, emotional intelligence has no effect on tax consultants' ethical decision making. Javanese culture moderates the relationship between love of money and machiavellianism, and emotional intelligence cannot be moderated by Javanese culture on the ethical decision making of tax consultants.
Analisis Penerapan Informasi Akuntansi Pertanggungjawaban Pada Perusahaan Deroyal Tour & Travel I Gede Suarta; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p09

Abstract

This study aims to determine and analyze how the application of accountability accounting information to the Deroyal Tour & Travel Company. The method used is descriptive qualitative analysis. The results of this study indicate that responsibility accounting has a positive effect on the application of responsibility accounting information at the Deroyal Tour & Travel company. Deroyal Tour & Travel has been equipped with an organizational structure, Deroyal Tour & Travel has made a management budget report, has created an account code, and does not yet have a report of controlled and uncontrolled costs, and has not made an accountability report.
Impact of Professionalism, Good Corporate Governance Understanding, and Ethics on Auditor Performance in Bali Putu Indira Ratnadewanti Prayoga; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p18

Abstract

Auditor performance refers to the quality and quantity of the auditor's work in completing assigned tasks. The purpose of this study is to assess the impact of professionalism, understanding of good governance, and adherence to professional ethics on auditor performance. The research was conducted at the Bali Province BPKP Office, using a non-probability sampling technique. The final sample consisted of 53 respondents, and the data were analyzed using SEM-PLS. The results indicate that professionalism, understanding of good governance, and professional ethics positively influence auditor performance. This study aims to contribute to a deeper understanding of these factors and encourages auditors to uphold the principles of professionalism, good governance, and ethics to achieve optimal performance.
Adoption of Financial Technology Payments by MSMEs in Denpasar City: An Analysis from the UTAUT2 Perspective Cokorda Istri Shinta Anandea Putri Kamajaya; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p19

Abstract

Financial technology payment sebagai bagian dari fintech menawarkan berbagai kemudahan serta manfaat bagi penggunanya, namun saat ini jumlah penggunanya di Indonesia masih terbatas. Penelitian ini bertujuan untuk menjelaskan minat penggunaan fintech payment melalui model UTAUT2. Penelitian ini dilakukan di Kota Denpasar. Metode sampling yang digunakan adalah accidental sampling. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner kepada pelaku UMKM di Kota Denpasar yang menggunakan fintech payment. Total sampel adalah 116 orang. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa performance expectancy, socio-cultural factors, facilitating conditions, price value, dan habit berpengaruh secara positif dan signifikan terhadap minat penggunaan fintech payment. Sementara itu, effort expectancy dan hedonic motivation tidak berpengaruh terhadap minat penggunaan fintech payment.
Evaluating the Efficiency of Tax Liability Calculations under PP No. 23/2018: A Tax Planning Perspective for PT. X Elmanizar Elmanizar; M. Akmal Murtadho
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p04

Abstract

This study examines the tax planning strategies implemented by PT. X in 2023, focusing on the extent to which these strategies enhance efficiency by minimizing taxes payable. The research employs a descriptive qualitative approach, utilizing a case study model that centers on a single taxpayer, PT. X. Data collection involves documentation, with the company’s financial reports serving as the primary source of secondary data. The analysis involves calculating the tax payable under applicable tax regulations and comparing it to the tax liability in the absence of a business split. This comparison allows for an evaluation of the effectiveness of the tax planning measures adopted by the company. Findings indicate that the tax planning strategy of undertaking a business split aligns with the spinoff provisions outlined in Law No. 40/2007. This approach has demonstrated tangible efficiency in reducing tax liabilities, as the newly formed entities can leverage the favorable tax rate provided under PP No. 23/2018. The results underscore the strategic value of adhering to regulatory frameworks to achieve tax efficiency.
Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat di Kota Denpasar Ida Ayu Setya Saraswati; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p07

Abstract

This research aims to show empirically how personal ability, motivation, top management support impact the performance of accounting information systems in BPR. The research population is all BPR employees in Denpasar City who operating accounting information systems. The purposive sampling method was used for sampling. This study had 63 respondents. Multiple linear regression analysis was used to analyze the data. The research results show that personal ability, motivation, top management support influence the performance of accounting information systems. The theories used are the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB).
Praktik Penghindaran Pajak: Multinasionalitas, Transfer Pricing, dan Good Corporate Governance Kadek Prilia Tirana; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p14

Abstract

This study aims to determine the effect of multinationality, transfer pricing, independent board of commissioners, institutional ownership, and audit committee on tax avoidance practices. Data sources are obtained from annual reports and financial reports of mining sector companies listed on the Indonesian Stock Exchange in 2018-2021 using the documentation method. The sample was determined by purposive sampling method which resulted in 114 observed data. The data was analyzed using multiple linear regression. The results showed that institutional ownership has a positive effect, but multinationality, transfer pricing, independent board of commissioners and audit committee have no effect on tax avoidance practices. The results of the study are in line with stakeholder theory which states that the more powerful institutional ownership will be the greater its control over the company.
The Impact of Intellectual Capital, Capital Structure, and Free Cash Flow on Firm Value Ni Kadek Risma Sintya Kadek Risma Sintya Dewi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p12

Abstract

This study seeks to provide empirical evidence on the influence of intellectual capital, capital structure, and free cash flow on firm value, using company size as a control variable. The research focuses on companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. A purposive sampling method was employed, yielding a sample of 66 companies with a total of 198 observations. Data analysis was conducted through multiple linear regression, utilizing SPSS software. The results indicate that intellectual capital exerts a positive and significant effect on firm value, suggesting that firms that effectively manage their intellectual resources enhance their market value. In contrast, capital structure shows no significant relationship with firm value, implying that variations in debt-to-equity ratios do not substantially influence the market valuation of companies in this sector. Furthermore, free cash flow was found to have a negative and significant impact on firm value, which may reflect agency problems where excess cash leads to inefficient investments that detract from shareholder value.
Inflasi, Tingkat Suku Bunga dan Return Saham Pada Masa Pandemi Covid-19 I Wayan Ananta Dharma Darminta; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p11

Abstract

The purpose of this study was to determine the effect of inflation and interest rates on stock returns during the covid-19 pandemic. This research was conducted in all corporate sectors listed on the Indonesia Stock Exchange during the 2019-2021 period. The number of samples to be taken is 254 companies using proportionate stratified random sampling technique. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that inflation had no effect on stock returns and interest rates had a negative effect on stock returns. Thus, it can be concluded that high or low inflation does not affect the rise and fall of stock returns and an increase in interest rates will cause a decrease in stock returns for companies on the Indonesia Stock Exchange in 2019-2021.

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