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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 3 (2024)" : 20 Documents clear
Analisis Faktor yang Mempengaruhi Profitabilitas Lembaga Perkreditan Desa Ni Wayan Sari Utami; I Wayan Ramantha
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p15

Abstract

The research aims to determine the effect of savings, capital adequacy and credit distribution on profitability with non-performing loans as a moderating variable. Saturated sampling technique was used in this research so that all members of the population were used as research samples, namely 33 Village Credit Institutions (LPD) in Sukawati District. This research uses the Moderated Regression Analysis (MRA) analysis technique, with the data used coming from the annual financial reports of LPDs in Sukawati District from 2017 to 2021. The results of this research show that savings, capital adequacy and credit distribution partially have a positive effect on profitability LPD. Non-performing loans have a negative effect on LPD profitability. In addition, non-performing loans partially weaken the influence of savings and credit distribution on LPD profitability. Non-performing loans strengthen the influence of capital adequacy on LPD profitability. Keywords: Savings; Capital Adequacy; Lending; Non-Performing Loan; Profitability
Audit Tenure, Debt default dan Financial Distress pada Opini Audit Going concern Taufik Hidayat; Edi Triwibowo; Syifa Fadlilah
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p20

Abstract

In a company's financial audit report, the statement given by an independent auditor is known as a going concern audit opinion. Several factors that can influence the continuity of a financial audit include audit tenure, debt default, and financial distress. The purpose of this research is to study how audit tenure, debt default, and financial distress impact the continuity of the auditor's business. The secondary data used in this research are the audited financial reports of manufacturing companies for 2018–2022. The total sample of 140 data from 28 companies that met the criteria was collected using the purposive sampling method. This study uses logistic regression analysis techniques. The results of this research indicate that audit tenure, debt default, and financial distress do not have a significant effect on going concern audit opinion. Keywords: Audit Tenure; Debt Default; Financial Distress; Opini Audit Going Concern
Rasio Keuangan Selama Pandemi Covid-19 dan Nilai Perusahaan I Nyoman Gede Suwantara; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p03

Abstract

Share prices reflect changes in company value over time. It is likely that investments are generated by companies with strong financial performance, which can be a positive indicator of the company's growth and increase its market value. This research aims to determine the effect of financial ratios during the Covid-19 pandemic on company value. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used a non-probability sampling method with purposive sampling technique and obtained 267 observations. The data collection method uses non-participant observation. The data analysis technique used is Statistical Product and Service Solution (SPSS) for Windows. The research results show that profitability, solvency, liquidity and activity have a positive and significant effect on company value. This means that profitability, solvency, liquidity and activity can increase company value and provide a positive signal to investors. Keywords: Firm Value; Profitability; Liquidity; Leverage; Activity
Apakah Industri Pelayaran Menjadi Pilihan yang Menarik untuk Investor? Studi Kasus PT Samudera Indonesia Tbk Jenni Tesya Nathanya Rajagukguk; Risma Sugiarti Kuncoro; Hanifah Setianingrum; Riyadi Aprayuda
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p09

Abstract

Along with the economic recovery due to the pandemic, the shipping industry is strengthening again because international trade is returning to normal activities. This research aims to look at investment potential in the shipping industry with semi-strong market conditions in 2018-2023 and focuses on SMDR issuers. Purposive sampling is a technique for determining the research sample with a sample size of four companies listed on the Indonesian Stock Exchange that have the same size. The analytical tools used are Financial Ratio Analysis, Altman Z-Score, Absolute Discounted Cash Flow Valuation with the Free Cash Flow to The Firm model, Relative Comparable Companies Valuation, and Multiple Valuation and tested using Sensitivity Test and Monte Carlo Simulation. The research results show that the profitability and liquidity of shipping companies has increased in line with valuations which have a potential increase of 63.84% and a growth probability of 75%. The contribution of this research provides an overview of the shipping industry as an attractive investment option in the future. Keywords: Investment; Shipping; Efficient Market; Valuation
CEO Tenure, Capital Intensity, Ukuran Perusahaan, dan Tax Avoidance Ida Ayu Gardynia Anjelina; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p18

Abstract

This study examines the effect of CEO tenure, capital intensity, and company size on tax avoidance. The companies observed are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total of 181 companies. The number of samples used in this study was 77 companies with a total of 231 observational data obtainedby non-probability sampling method with purposive sampling technique. Data analysis techniques are carried out using multiple linear regression analysis techniques. The results of the analysis show that the longer the CEO has served in the company, the tax avoidance action will increase. The high value of the company's capital intensity will encourage tax avoidance. Similarly, the size of the company is getting lower, the possibility of tax avoidance is also low. Keywords: Tax Avoidance; CEO Tenure; Capital Intensity; Company Size
E-Commerce, Literasi Keuangan, Pengetahuan Kewirausahaan, dan Minat Berwirausaha Mahasiswa Akuntansi I Kadek Adi Arta; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p04

Abstract

Entrepreneurship will bring profits if each individual is able to develop and provide new innovations for the sustainability of their business. The aim of this research is to obtain empirical evidence regarding the influence of e-commerce, financial literacy, and entrepreneurial knowledge on accounting students' entrepreneurial interest. This research was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University, with a total sample of 84 respondents who were students from the class of 2019 & 2020 who had taken the Entrepreneurship course. Sampling used a probability sampling method with proportionate stratified random sampling using a questionnaire as a data collection method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that e-commerce, financial literacy, and entrepreneurial knowledge have a positive effect on accounting students' entrepreneurial interest. The higher the level of e-commerce, financial literacy and entrepreneurial knowledge an individual has, the greater the interest in entrepreneurship among accounting students. Keywords: E-Commerce; Financial Literacy; Enterpreneurship Knowledge; Entrepreneurial Interest.
Struktur Kepemilikan, Kinerja Perusahaan, dan Dewan Independen sebagai Moderasi Teddy Jurnali; Meiliana Meiliana; Sheila Septiany; Jenny Jenny
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p01

Abstract

This research aims to examine the influence of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership and foreign ownership on company performance. The research objects include all companies that publish annual reports and are listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling method was used to determine the sample and obtained 1,926 data as objects of observation. Data analysis uses the panel regression analysis method. The research results show that ownership concentration and managerial ownership have a significant positive correlation with company performance, foreign ownership has a significant negative correlation with performance, institutional ownership is not significant with performance, and an independent board is unable to moderate ownership structure on company performance. Keywords: Ownership Structure; Board Independence; Firm Performance
Sistem Manajemen Lingkungan, Kinerja Lingkungan, dan Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia Ni Putu Larasati Widyanti Dewi; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p05

Abstract

This research aims to empirically prove the influence of environmental management systems and environmental performance on the disclosure of carbon emissions of energy companies in Indonesia with profitability and company size as control variables. The population in this study are energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined using a purposive sampling technique which resulted in 54 observations. The data analysis technique used is panel data regression. Based on the analysis results, it shows that the environmental management system and environmental performance have a significant effect on carbon emissions disclosure. Profitability and company size as control variables have no effect on carbon emissions disclosure. Keywords: Carbon Emission Disclosure; Company Size; Environmental Management System; Environmental Performance; Profitability
Application of Green Accounting Concepts through Accounting Education in Support of Green Economy Zara Agshari; Rismamati Rismawati; Zikra Supri
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p10

Abstract

This research aims to investigate the significant influence of the application of green accounting concepts and accounting education in supporting the green economy. This research uses quantitative methods with multiple linear analysis techniques to analyze the data. The population of this study consisted of students from the Faculty of Economics and Business, Muhammadiyah University of Palopo. Research sampling was carried out using the Slovin formula, which resulted in a total sample of 133 respondents. The results of this research significantly show that the application of the green accounting concept has a positive impact on the green economy. Apart from that, accounting education also plays an important role in supporting the green economy. Thus, this research concludes that the application of green accounting concepts through accounting education can make a significant positive contribution in supporting green economic growth. Keywords: Green Accounting; Accounting Education; Green Economy
Kesadaran Wajib Pajak, Kondisi Keuangan Wajib Pajak, Kebijakan Relaksasi Pajak, dan Kepatuhan Wajib Pajak Komang Ardhelia Ristianti; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p17

Abstract

The purpose of this reserach is to determine the effect of taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption on motor vehicle taxpayer compliance in Gianyar Regency. The method of determining the sample using accidental sampling. 100 samples was calculated using slovin formula. Data collection was carried out through a survey method using a questionnaire. The analysis technique used multiply linier regression. The result indicate taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption have positife effect on motor vehicle taxpayer compilance in SAMSAT Office in Gianyar Regency. Keywords: Awareness; Financial Condition; PKB Whitening; BBNKB Exemption; Taxpayer Compliance

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