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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 8 (2024)" : 20 Documents clear
Timeliness Publikasi Laporan Keuangan, Income Smoothing dan Growth Opportunities terhadap Earnings Response Coefficient Putu Friska Devi Lionita Putri; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p14

Abstract

The purpose of this study was to examine the effect of timeliness of financial report publication, income smoothing and growth opportunities on the earnings response coefficient. In addition, to test differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. The population in this study is 768 companies listed on the Indonesia Stock Exchange in 2018-2021. This study used probability random sampling technique, which was stratified random sampling and obtained sample data of 263 companies. The data analysis technique used is multiple linear regression and paired sample T-test. The results of data analysis show that the timeliness of financial report publication and growth opportunities have a positive effect on the earnings response coefficient. Meanwhile, income smoothing has a negative effect on the earnings response coefficient. In addition, there are differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. Keywords: Timeliness; Income Smoothing; Growth; ERC
Breaking Through the Wall of Occupational Fraud: A Systematic Literature Review Arni Pudjiwati; Dwi Cahyo Utomo
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p08

Abstract

Occupational fraud is a significant threat to the integrity and sustainability of an organization. This study presents a systematic literature review on occupational fraud. This research uses the Scopus database without any year restrictions. Thirty-five articles were identified for further analysis. Our findings highlight a deep understanding of the motivations and driving factors behind fraudulent behavior, as well as the need for a holistic approach to managing occupational fraud. This research provides valuable insights for practitioners, researchers, and policymakers in their efforts to overcome the challenges organizations face in preventing and detecting occupational fraud. This research enriches the literature review on occupational fraud, which is still difficult to find.Kata Kunci: Literature Review, Occupational Fraud, Fraud Keywords: Literature Review; Occupational Fraud; Fraud
Market Response to Policy Announcements: An Analysis of Capital Market Reactions to the Introduction of Battery Electric Vehicle Incentives in Indonesia Kadek Ayu Esa Pratiwi; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p02

Abstract

Information entering the market can influence investor behavior, as reflected in abnormal returns and fluctuations in trading volume activity. This study aims to analyze the market's reaction to the announcement of Minister of Finance Regulation Number 38 of 2023. Drawing on the efficient market hypothesis, specifically the semi-strong form, this research employs an event study methodology over a 15-day window (t-7 to t+7). The sample consisted of 10 companies within the automotive and components subsectors, evaluated using one-sample t-tests, one-sample Wilcoxon signed-rank tests, and paired-sample Wilcoxon signed-rank tests. The findings revealed significant abnormal returns and changes in trading volume activity surrounding the announcement. These outcomes suggest that the market perceived the announcement positively, significantly impacting investor reactions. Keywords: Capital market reactions; government regulations; battery electric vehicles; abnormal return; trading volume activity.
Factors Affecting The Effectiveness Of Ais “Sakti” Based On Delone And Mclean (2003) Modified Models Ardhitian Herdhiantha Ralind; Zaki Baridwan; Arum Prastiwi
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p19

Abstract

The aim of this research is to empirically test the impact of system quality, information quality, management support on the perceived usefulness, user satisfaction and the effectiveness of accounting information systems (AIS). The sample was used by 143 respondents from SAKTI users in the Sidoarjo Mud Control Center, the Brantas River Region Hall, and the East Java National Road Implementation Hall-Bali Ministry of PUPR. This research uses primary data obtained from the questionnaire. Data collection techniques using convenience sampling and data analysis techniques using SEM-PLS. Results of system quality analysis do not affect user satisfaction, information quality does not affect usefulness, system quality affects usefulness, quality of information affects user satisfactions, management support affects customer satisfaction and usefulness, usefulness affects user satisfactions and the effectiveness of AIS, user satisfactions affects the effectiveness of AIS. Implications of this research are the development of models to measure the effectiveness of AIS and also as a reference for improvements in SAKTI applications later on. Keywords: Effectiveness of AIS, SAKTI, ISSM Delone and Mclean, Management Support, Mandatory
Evaluasi Perhitungan Harga Pokok Penjualan Laundry di Perusahaan Laundry Skala Besar Muhammad Akbar Nur; Eliza Fatima
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p17

Abstract

This research aims to find out the calculation formula of the laundry Cost of Sales (COS) that PT.X applied and evaluate it using the activity-based costing (ABC) method. The object of this research is a large-scale laundry company that provides quality laundry services and free delivery to various clients in the Greater Jakarta area (Jabodetabek). The method used in this research is qualitative with a case study approach. The research results show that the current COS calculation per kg of hotel laundry is 40,43% greater (overcosting) than the ABC method. Meanwhile, COS per kg of guest & uniform laundry is 20,74% smaller (undercosting) than the ABC method. Other results show that the gross profit margin for both laundries is 5,64% greater if PT.X uses the ABC method. The large number of indirect costs and there are the differences in machine use and manual handling each of laundry indicate that activity-based costing needs to be considered by company management to obtain more appropriate cost product information. Keywords: activity-based costing; cost of sales (COA); large-scale laundry company; profitability
Pengaruh Penerapan Green Accounting, Profitabilitas, Leverage, Ukuran Dewan Komisaris, dan Pengungkapan Media Pada Pengungkapan CSR Agnes Monika Febrianti Kondo; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p06

Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with 40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure. Keywords : Green Accounting, Size of the Board of Commissioners, Media Disclosure, Corporate Social Responsibility
Komponen Theory of Planned Behavior pada Perilaku Disfungsional Auditor BPK RI Perwakilan Bali Ni Made Karina Dwitya Savitri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p09

Abstract

This study seeks to analyze the elements of the theory of planned behavior (TPB) influence on the dysfunctional intentions and behavior among the auditors of The Audit Board of Indonesia (BPK RI) Representative of Bali Province. Data were collected from 60 auditors through purposive sampling technique using questionnaires. Data analyzed using linear regression analysis techniques with using SPSS software. The analysis results implied that auditors' permissive attitude towards dysfunctional behavior and perceived control in the form of ease of performing dysfunctional behavior have a positive influence on auditors' intention to engage in dysfunctional behavior. However, subjective norms have no influence on auditors' intention to engage in dysfunctional behavior. Furthermore, the intention to behave dysfunctionally has a positive effect on the dysfunctional behavior of BPK RI Representative of Bali Province auditors. Keywords: Theory of Planned Behavior; Attitude; Subjective Norm; Percieved Behavioral Control; Dysfunctional Audit Behavior
Assessing Taxpayer Compliance Using Segmentation: A Case Study of KPP Pratama Jakarta Sawah Besar Dua Muammar Khadafi; Dwi Martani
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p20

Abstract

To enhance the supervisory function over taxpayers and improve tax revenue and compliance, the Directorate General of Taxes (DGT) issued SE-05/PJ/2022 on Taxpayer Compliance Supervision, refining the earlier SE-07/PJ/2020. A key provision of this regulation introduces the segmentation of taxpayers at the Primary Tax Office level. This study evaluates the implementation of taxpayer supervision through the segmentation method. A qualitative research approach was employed, using a case study at KPP Pratama Jakarta Sawah Besar Dua. The evaluation framework was based on criteria established by the OECD (2021), including relevance, coherence, effectiveness, efficiency, impact, and sustainability. The findings indicate that the taxpayer supervision policy utilizing the segmentation method aligns with the needs of the tax office in optimizing its supervisory role. The policy is consistent with broader tax regulations and aligns with policies implemented by other agencies. Furthermore, it has been effectively and efficiently executed, contributing positively to increased tax revenue and compliance while demonstrating sustainability. Given these outcomes, the continuation and further enhancement of this policy are recommended. Keywords: Policy Evaluation, Supervision, Segmentation, OECD Criteria
Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan Rachma Marta Nurdiyani; Junaidi Junaidi; Icuk Rangga Bawono; Suparmono Suparmono
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p18

Abstract

The issue of tax avoidance remains intriguing for further investigation in empirical studies. This research was conducted to re-examine the influence of corporate social responsibility and corporate governance on aggressive practices in tax evasion. The data source is from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange between 2017 and 2021. This research used 168 companies with a purposive sampling method. Data analysis uses multiple linear regression using statistical software for social sciences. The research results show that the variables of corporate social responsibility, the presence of independent commissioners, and institutional ownership have a significant negative impact on aggressive practices in tax evasion. On the other hand, there is no significant influence of the audit quality variable on tax evasion. Therefore, the higher the level of corporate social responsibility disclosure, the proportion of the presence of an independent board of commissioners, the quality of audits, and the proportion of institutional ownership, the level of aggressive practices in tax evasion tends to decrease. Keywords: Tax Avoidance; Social Responsibility; Ownership, Audit
Pengaruh Fraud Triangle dan Religiositas dalam Memengaruhi Niat Korupsi Anggaran Dana Desa Pradhanggi Kusumadewi; Siti Mutmainah
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p05

Abstract

Corruption is one type of fraud in Indonesia that must be watched out, because based on international transparency data on January 31 2023, Indonesia's Corruption Perception Index (CPI) in 2022, namely 34, experienced the most drastic decrease of 4 points compared to Indonesia's CPI in 2021. The decreasing score shows that there is a lack of support from stakeholders because it is still slow in responding to corrupt practices. Corruption apparently also occurs in villages, because based on ICW data, since the allocation of village funds by the government in 2015, the trend of corruption cases continues to increase until 2022. The aim of this research is to test and analyze the influence of pressure, opportunity, rationalization and religiosity on intention to commit corruption in the village budget. The research method was carried out quantitatively, by distributing questionnaires to the entire village population in Serang-Banten Regency, totaling 326 villages. The data analysis technique in this research uses SEM-PLS. The results of the study show that (1) Pressure does not influence the intention to corrupt the village fund budget, (2) Opportunity positively influences the intention to corrupt the village fund budget, (3) Rationalization positively influences the intention to corrupt the village fund budget, and (4) Religiosity does not influence the intention corruption in the village fund budget. Issues related to environmental aspects really need to considered to improve financial performance. The purpose of this study was to determine how the influence of CSR disclosure and environmental performance on financial performance moderated by foreign ownership. This research was conducted on companies that are members of the SRI-KEHATI Index of the BEI for the period 2017-2020. The number of samples using purposive sampling technique as many as 12 companies with 48 observations. Data collection was carried out using the non-participant observation method. The analytical techniques used are descriptive statistics, classical assumptions, and moderated regression analysis (MRA). The test results show that CSR disclosure has a positive effect on financial performance. Environmental performance has a positive effect on financial performance. Foreign ownership can moderate the effect of CSR disclosure and environmental performance on financial performance. Financial performance; CSR disclosure;, environmental performance; foreign ownership

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