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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 5 (2024)" : 20 Documents clear
The Impact of Financial Performance on Initial Returns of Companies Conducting Initial Public Offerings in Indonesia Sabela Nur Fariskya; Shinta Permata Sari
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p08

Abstract

The initial public offering (IPO) serves as a strategy for acquiring financial resources aimed at enhancing company performance. This study seeks to analyze the impact of return on assets (ROA), earnings per share (EPS), debt-equity ratio (DER), and current ratio on the initial return of IPOs. The research population comprises companies that conducted their first stock offering and were listed on the Indonesian Stock Exchange between 2020 and 2022. The sampling technique employed was purposive sampling, resulting in a total sample of 80 companies. The analytical technique utilized was multiple regression, conducted using SPSS version 25. The findings indicate that ROA and the debt-equity ratio exert no significant influence on the initial return, whereas EPS and the current ratio positively influence the initial return. Keywords: Return on Asset; Earning per Share; Debt Equity Ratio; Current Ratio; Initial Return.
Kinerja Lingkungan, Tekanan Stakeholder dan Kinerja Keuangan Perusahaan Manufaktur Ni Luh Putu Tika Widianti; Dodik Ariyanto; Made Oka Candra Andreana
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p15

Abstract

The purpose of this study was to examine the effect of environmental performance and stakeholder pressure on the company's financial performance. The research was conducted on manufacturing companies listed on the IDX in 2019-2021. The research sample was determined by purposive sampling technique and obtained as many as 75 companies with 225 observational data. Data collection was carried out using non-participant observation methods. Using panel data regression analysis technique using the analysis tool eviews 10. The results showed that environmental performance has a significant positive effect on company financial performance, Environmental Sensitive Industry (ESI) has a negative effect on company financial performance. Meanwhile, Customer Proximity Industry (CPI), Investor Oriented Industry (IOI) and Employee-Oriented Industry (EOI) have no effect on the company's financial performance. Keywords: Financial Perfomance; Environmental Perfomance; Stakeholder Pressure
The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role Daniel Erinaldi. R.Win; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p20

Abstract

The rapid economic growth in Indonesia has markedly influenced corporate performance. This study aims to provide empirical evidence concerning the effects of liquidity, leverage, activity, profitability, and dividend policy on firm value. A purposive sampling technique was utilized for this research. Data were gathered through non-participant observational methods. Utilizing SPSS software, the researchers conducted a moderation regression analysis on the acquired data. The findings indicate that liquidity, leverage, and profitability do not significantly affect firm value. However, activity was shown to impact firm value, whereas dividend policy does not alter the relationship between liquidity, leverage, and activity on firm value. Interestingly, dividend policy does enhance the effect of profitability on firm value. Keywords: Firm Value; Financial Performance; Dividend Policy
Sikap, Norma Subjektif, Kontrol Perilaku Persepsian, Sifat Machiavellian dan Niat Melakukan Whistleblowing Ni Wayan Puspita Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p07

Abstract

This research aimed to determine the effect of attitudes, subjective norms, perceived behavioral control, and machiavellian traits on students' intentions to whistleblowing. The sample used 380 students from 4.282 students population of the Faculty of Economics and Business, Udayana University. This research uses primary data derived from the results of questionnaire answers. The method of determining the research sample used proportionate stratified random sampling. The analysis technique used partial least square. The results indicated that attitudes, subjective norms, perceived behavioral control had a positive effect on students' intentions to whistleblowing while machiavellian traits had no effect on students' intentions to whistleblowing. The implication of this research is to provide empirical support that students' intentions to whistleblowing are supported by attitudes, subjective norms, and perceived behavioral control. Keywords: Whistleblowing Intentions; Attitudes; Subjective Norms; Perceived Behavioral Control; Machiavellian Traits
Tobin’s Q as a Mediating Variable in the Relationship between Financial Ratios and Stock Prices: An Analysis Giri Suseno; Endah Arianti Putri; Nurmala Sari; Willi Meilita
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p01

Abstract

Other sectors of the economy depend on Indonesia's financial industry for liquidity and loans. Therefore, studying the components that influence the value of banking stocks is interesting and important. This study investigates the mediating effect of Tobins's Q on the correlation of Price Earnings Ratio, Price to Book Value, and Earning per Share to Share Price in the Indonesian banking sector. This quantitative research uses the partial least squares-structural equation modelling (PLS-SEM) method. This study examined 43 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 with a total of 172 data for 4 years. Purposive sampling was used by the researchers. Tobin's Q is a positive mediator, although it does not statistically significantly influence EPS and PER on Share Price. In addition, Tobin's Q is also a negative mediator of PBV and Share Price, but not statistically significant. This research has major implications for managerial decision-making, investor tactics, regulatory rules, and future research on stock prices and corporate management. Keywords: Tobin's Q; Price Earnings Ratio; Price to Book Value; Earning per Share; Stock price.
Impact of Board Size, Profitability, Public Ownership, and Media Exposure on CSR Disclosure Luh Ayu Sri Budiyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p17

Abstract

CSR disclosure serves as a mechanism for companies to communicate their social and environmental impacts to stakeholders. This study investigates the correlation between profitability, public ownership, media exposure, and board size with CSR disclosure, grounded in legitimacy theory. Utilizing the purposive sampling method, the study examines 150 observations from food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022 period. Data were analyzed using multiple linear regression. The findings reveal no significant relationship between profitability, public ownership, and media exposure with CSR disclosure. However, board size demonstrates a positive association with CSR disclosure. These results underscore that among the variables studied, only the board of comissioners size positively relates to CSR disclosure practices. Keywords: Profitability; Public Ownership; Size of The Board Of Comissioners; Media Exposure; CSR Disclosure
Motivasi Gelar, Pertimbangan Pasar Kerja dan Niat Mahasiswa Akuntansi Mengikuti Ujian Sertifikasi CA Kadek Ririn Sinthya Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p09

Abstract

This research aims to determine the effect of degree motivation and job market considerations on the intention of accounting students to take the CA certification exam because, the increase in the number of accounting graduates that is currently happening is not accompanied by an increase in the number of Chartered Accountants (CA). While the work association is getting tighter. The research population was 543 with a total sample of 229, selected using the convenient sampling method. The data collection method is the survey method using questionnaires. The data analysis technique used is Multiple Linear Regression. The results show that degree motivation and job market considerations have a positive and significant influence on the intentions of accounting undergraduate students to take the CA certification exam. Keywords: Motivation; Job Market Considerations; Intentions
Political Background, Transparansi Kebijakan Publik, Pengetahuan Dewan Tentang Anggaran dan Peran DPRD Dalam Pengawasan Keuangan Daerah Asri Millifanny Aryastuti Made; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p13

Abstract

The purpose of this study was to analyze the influence of Political Background, Transparency of Public Policy and Knowledge of the Council on Budgets on the Role of DPRD in Regional Financial Supervision (APBD) of Badung Regency and Klungkung Regency. The population in this study were 70 people. The sampling method used in this study is a non-probability sampling method with a saturated sampling technique with multiple regression analysis techniques. The results showed that political background, transparency of public policies and knowledge of DPRD members had a positive effect on the role of DPRD in regional financial supervision and had a positive effect on DPRD's role in regional financial supervision. Referring to the research findings, DPRD members should always maintain the political background, increase public policy transparency and increase knowledge about the budget. Keywords: Political Background; Public Policy Transparency; Board Knowledge; Regional Financial Supervision
Pengaruh Enterprise Resource Planning, Kualitas Sistem Informasi Akuntansi, Kompetensi, dan Pengendalian Internal pada Kinerja Perusahaan Adelia Aura Az Zahra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p18

Abstract

The study's objective is to learn how PT PLN Indonesia Power Bali Power Generation Unit's ERP deployment, accounting information system quality, human resource proficiency, and internal control systems have influenced the firm's performence. There were 175 workers included in the sample. Purposive sampling was used to choose the sample size of 48 respondents. Multiple liner regression analysis was used to examine the data. A favorable and statistically significant correlation was established between ERP installation, accounting information system quality, human resource competency, and internal control system maturity and financial performance. The quality of accounting information systems, qualified competences, and an efficient internal control system will all contribute to optimizing and improving the company's performance when ERP with a good performance is implemented. Keywords: Enterprise Resource Planning; Human Resource Competence; Company Performance
Peraturan Menteri Keuangan No 48/2023: Bagaimanakah Kesadaran Wajib Pajak Pedagang Emas? Susanna Hartanto
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p10

Abstract

This study aimed to determine gold jewelry dealers’ taxpayers' awareness of Ministry of Finance Regulation No 48 Year 2023. The novelty of this research is the coverage of the new comprehensive tax regulation from upstream to downstream in gold jewelry industry. It will rise the potency of tax revenue from this industry, but at the same time we have to know about gold jewelry dealers’ taxpayers' awareness for this new regulation because it will affect the taxpayers’ compliance. This is a new regulation including Income Tax Article 22 and Value Added Tax for gold jewelry dealers’ taxpayers. A lot of gold jewelry dealers’ taxpayers weren’t aware of the new rule and even, some of them still didn’t apply the previous regulations. Data was collected through questionnaires and interviews. Qualitative descriptive analysis was used to analyze the awareness of gold jewelry dealers’ taxpayers. The results of this study indicate that the awareness of gold jewelry dealers’ taxpayers is still low for the new regulation. The implementation of Ministry of Finance Reg No 48 Year 2023 will need further socialization to have a positive and significant effect on taxpayer compliance. Keywords: Gold jewelry dealers; Income Tax, Value Added Tax; Ministry of Finance Regulation No 48 Year 2023

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