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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 2 (2024)" : 20 Documents clear
Efektivitas Sistem Informasi Akuntansi, Kemampuan Teknis Pengguna, dan Penggunaan Teknologi Informasi pada Kinerja Karyawan Ni Kadek Listiani; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p15

Abstract

The aim of this research is to empirically prove the influence of the effectiveness of accounting information systems, user's technical abilities and the use of information technology on employee performance. This research was conducted at 16 KSU units in Susut District. The population in this study was 74 people, with the sample determination method using purposive sampling so that a sample of 52 samples was obtained. Data collection was carried out using interview methods, questionnaires with a 5-point Likert Scale, and observation using data analysis techniques, namely multiple linear regression analysis with the help of SPSS version 25 software. The results of this research show that the effectiveness of the accounting information system, the user's technical abilities and the use of information technology have an influence positive and significant on employee performance. Keywords: AIS Effectiveness; User’s Technical Ability; IT Use; Employee Performance
Pendeteksian Financial Statement Fraud Menggunakan Fraud Hexagon Theory Pada Perusahaan Telekomunikasi Ni Luh Ayu Linda Diana Sari; Dodik Ariyanto; Aulia Ayu Paramadina
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p03

Abstract

This research aims to detect financial statement fraud using fraud hexagon theory. Testing was carried out at telecommunications companies listed on the Indonesia Stock Exchange during 2019-2021 during the Covid-19 pandemic. Sample selection was carried out using a purposive sampling technique. Data analysis uses panel data regression. Based on the results of the analysis, it shows that the variables financial target, change in auditor, frequent number of CEO's picture, and state-owned enterprises have a positive effect on financial statement fraud. Meanwhile, the variables financial stability, nature of industry, ineffective monitoring, and change of auditor have no effect on financial statement fraud. The implications of this research are for parties who need information regarding the opportunities for financial statement fraud to arise in telecommunications companies during the Covid-19 pandemic by considering the influencing factors. Keywords: Fraud Hexagon Theory; Financial Statement Fraud; Telecommunication Companies.
Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology Iwan Suhardjo; Meiliana Meiliana; Meiviana Meiviana; Fanny Derista; Vivian Frederica; Riris Sulistiyowati
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p10

Abstract

The research aims to investigate the impact of Disclosure of Sustainable Development Goals (SDGs) and Corporate Governance on the performance of FinTech companies in Indonesia. This research took the population of FinTech companies on the Indonesia Stock Exchange (BEI) that published sustainability reports for 2020-2022, namely 7 companies. Tests using the multiple regression method as research results show that SDGs disclosure has a negative impact on company performance in the short term because switching to sustainable practices requires significant initial investment. In addition, corporate governance has a positive impact on company performance because good governance is believed to increase operational efficiency thereby increasing profits for the company. Keywords:Sustainable Development Goals; Corporate Governance; Company Performance
Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Individu, dan Kecenderungan Kecurangan Akuntansi Made Ayu Rhetria Sashikirana Paramitha; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p13

Abstract

The purpose of this research is to analyze the influence of the effectiveness of internal control, compliance with accounting rules, and individual morality on the tendency for accounting fraud. The data collection method was carried out by distributing questionnaires in the form of a Google Form. This research was conducted at the Denpasar City Public Works and Spatial Planning Department. The population in this study was the entire financial sub-section of the Public Works and Spatial Planning Department of Denpasar City, totaling 60 people. The data analysis technique used is multiple linear regression analysis. The results of this research state that internal control has a negative effect on the tendency for accounting fraud. Compliance with accounting rules has a negative effect on the tendency for accounting fraud. Individual morality has a negative effect on the tendency for accounting fraud.
Tingkat Keseriusan Pelanggaran, Efek Pengamat, dan Niat Whistleblowing Ashya Fadillah; Fauzan Misra
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p14

Abstract

Currently, fraud remains a significant issue within organizations. Therefore, it is necessary to implement whistleblowing policies as one of the preventive measures. This research aims to analyze the influence between the seriousness of violations and the bystander effect on whistleblowing intentions, as well as to examine the influence of the seriousness of violations on the bystander effect on whistleblowing intentions. This study employs a 2x2 factorial between-subjects design involving 118 participants from undergraduate accounting students at the Faculty of Economics and Business, Universitas Andalas. The results indicate differences in whistleblowing intentions between high and low seriousness violation levels, as well as between conditions with and without the bystander effect. The seriousness of violations can increase whistleblowing intentions, while the bystander effect can decrease whistleblowing intentions. Furthermore, this study successfully demonstrates that the seriousness of violations can moderate the influence of the bystander effect on whistleblowing intentions.The results of this study are expected to enrich the literature for the development of science and also as a consideration for organization on whistleblowing policies. Keywords:Seriousness Of Violations; Bystander Effect; WhistleblowingIntention
Sikap, Lingkungan Keluarga, Pengetahuan Investasi, dan Niat Mahasiswa Berinvestasi Saham Ni Luh Putu Karisma Julianti; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p09

Abstract

Investment is the placement of a number of funds at this time to obtain profits in the future. The fact is that currently only a small percentage of students intend to invest. The purpose of this study is to provide empirical evidence regarding the effect of attitudes, family environment, and investment knowledge on students' intentions to invest in stocks. The three independent variables are derived from the theory of planned behavior.This research is located at Udayana University. This study uses quantitative methods. Sampling using purposive sampling methodobtained 154 samples from the research population, namely students of the Faculty of Economics and Business, Udayana University. Data were collected through the distribution of questionnaires. The analysis technique used is multiple linear regression. Theresults of data analysis show that attitudes, family environment, and investment knowledge have an effectpositive on the intention of students to invest in stocks. Keywords:Attitude;Family Environment;Investment Knowledge;Intention
Efektivitas Penganggaran Berbasis Kinerja Studi Kasus pada Satuan Kerja X OJK Adinda Tisalita Permata; Sinta Sinta; Hilda Rossieta
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p08

Abstract

This research aims to evaluate the implementation of performance-based budgeting in the Financial Services Authority (OJK) work unit, based on best practices in OECD countries that have implemented Performance-Based Budgeting (PBK) for decades. Evaluation of the implementation of PBK in work unit X OJK focuses on Goal Orientation, Human Resources and Information Technology factors. This research was carried out by analyzing regulatory documents and then confirmed with the real conditions of PBK at OJK through interviews with officials and staff who are authorized and competent in implementing budgeting at OJK. Interviews were conducted in October and November 2023. The research results show that OJK is at level 2 of the PBK classification for OECD countries,namely Performance-Informed Budgeting. At the Performance-Informed Budgeting level, where most OECD countries are located, budget implementation has been linked to performance information. Although goal orientation and human resources are considered effective, the level of effectiveness of Information Technology is relatively low. Keywords: Performance Based Budgeting;Public SectorAccounting.
Biaya Pendidikan, Motivasi, dan Minat Mahasiswa Mengikuti PPAk di Masa Pandemi Covid-19 Intan Nanda Geymina; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p19

Abstract

In the era of globalization, professional education is very necessary, especially for the younger generation who will compete with foreign workers as a result of the existence of the Asean Economic Community (AEC), which causes competition to become increasingly fierce. Various things can be done to improve one's quality, one of which is by taking Professional Accounting Education as an effort to produce professional accountant graduates by standardizing the quality of accountants in Indonesia. The aim of this research is to obtain empirical evidence of the influence of education costs, economic motivation and social motivation on students' intentions to take accounting professional education. The population of this research is all 235 accounting study program students at the Faculty of Economics and Business, Udayana University Class of 2018. Samples were collected using probability sampling techniques. The total sample was 148 people. Data was collected using a questionnaire. Multiple linear regression analysis was used to analyze research data. The findings show that educational costs, economic motivation and social motivation have a positive influence on students' intentions to pursue Accounting Professional Education. Keywords:Education Costs; Economic Motivation; Social Motivation; Student Interest
Audit Fee Differences Between Pre And Post Covid-19 Pandemic Muhammad Mukhlis
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p02

Abstract

This research aims to determine the dynamics of audit fees at listed companies in Indonesia in the post-COVID-19 era. Specifically, this study examines whether there are significant differences in audit fees between the pre-pandemic and post-pandemic periods, taking into account various factors that might influence these fees. This research uses quantitative methods with a comparative approach to analyze differences in audit fees. This research focuses on a sample of public companies listed on the Indonesia Stock Exchange. The research results show that there is no statistically significant difference in audit fees between the pre-pandemic (2017–2019) and post-pandemic (2020–2021) periods. Audit fees did not differ before COVID-19 and after the pandemic due to auditors utilizing technology in carrying out audit procedures, rapid economic recovery, adaptive business strategies, and industry-specific impacts. This research is an empirical insight into the impact of COVID-19 on audit fees in Indonesia. Keywords: Audit Fees; COVID-19; Financial Reporting; Business Conditions; Indonesian Listed Companies
Determinan Kepuasan Pengguna Software Akuntansi Luh De Leony Agustini; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p05

Abstract

This study examines the influence of the Quality of Accounting Information Systems, Perceived Usefulness, Perceived Ease of Use on Accounting Software User Satisfaction at PT. Sejahtera Indo Bali, with a sample of 42 people. By using multiple linear regression analysis, the findings prove that the quality of accounting information systems and perceived ease of use have a positive effect on user satisfaction of accounting software, while perceived usefulness does not have a positive effect on user satisfaction of accounting software. In addition, the Technology Acceptance Model (TAM) model is able to explain the factors that influence user satisfaction with accounting software. Keywords: Accounting Information System Quality; Perceived Usefulness; Perceived Ease Of Use

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