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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 21 Documents
 1   2   3 
Search results for , issue "Vol 34 No 9 (2024)" : 21 Documents clear
Peran Pertumbuhan Penjualan dalam Memediasi Pengaruh Profitabilitas dan Leverage terhadap Tax avoidance Sindik Widati; Dede Puspa Sari; Vina Elfira Rahayu; Taufik Hidayat
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p03

Abstract

This study aims to investigate the role of company growth in mediating the effect of profitability and leverage on tax avoidance. Using data from mining companies listed on the Indonesia Stock Exchange, 92 research data from 23 companies and the period 2019-2022. The research method uses panel data regression analysis, and sobel test. The results showed that profitability has a significant negative effect on tax avoidance, while leverage does not show a significant effect. Firm growth did not prove to be a significant mediator in the relationship between profitability and tax avoidance, nor between leverage and tax avoidance. These findings suggest that factors other than firm growth may be more relevant in explaining how profitability and leverage affect tax avoidance strategies. Keywords: Tax avoidance; company growth; profitability; leverage
Impact of Income Tax, Tax Haven Utilization, and Foreign Ownership on Transfer Pricing Practices Ni Putu Mila Purwitasari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p02

Abstract

Transfer pricing is a significant concern in accounting and taxation because it is viewed as a strategic tool that can enable companies to gain a competitive advantage. This study aims to provide empirical evidence on the impact of income tax, tax haven utilization, and foreign ownership on transfer pricing practices. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling technique was employed to select the sample, resulting in the collection of 96 observational data points. The data were analyzed using multiple linear regression. The findings indicate that income tax exerts a positive influence on transfer pricing, whereas tax haven utilization and foreign ownership do not have a significant impact on transfer pricing practices. Keywords: Transfer Pricing; Income Tax; Tax Haven Utilization; Foreign Ownership
The Influence of Village Financial System, Clarity of Budget Targets and Transparency on Accountability of Village Fund Management Khairil Anwar; Sulkiah sulkiah; Ikhwan Wadi
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p05

Abstract

This study aims to determine the effect of the village financial system, clarity of budget targets, and transparency on the accountability of village fund management in villages in Pringgabaya District, East Lombok Regency. The number of samples was 75 people determined using the purposive sampling method. Data were collected through the questionnaire method. The analysis technique was carried out using multiple linear regression analysis. The results of the study indicate that the village financial system has a positive effect on the accountability of village fund management. Clarity of budget targets has a positive effect on the accountability of village fund management. Transparency has a positive effect on the accountability of village fund management. Keywords: Village Financial System, Clarity of Budget Targets, Transparency, Accountability of Village Fund Management
Factors Influencing Consumer Behavior: Using Paylater Tio Waskito Erdi
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p17

Abstract

Paylater provides convenience for the community, especially students, in meeting their consumptive needs. With the presence of paylater convenience, students can meet their consumptive needs quickly, safely, easily, and do not need to think about the availability of money to obtain goods or services. The use of paylater to meet consumptive needs provides convenience and flexibility in shopping, but also carries significant risks, especially if not used wisely. The study was conducted to measure what factors can influence consumptive behavior using paylater. The data collection technique used purposive sampling and obtained a population of 94 students. The test was carried out using the structural equation model (SEM) method with the SmartPLS test tool, the test was carried out by measuring the outer model and inner model. Based on the test results, it was found that financial literacy, prices, and security influenced consumptive behavior using paylater. Keywords: Financial Literacy; Price; Platform Security; Consumptive Nature; Paylater.
Financial Literacy, Investment Motivation, Risk Tolerance, dan Minat Berinvestasi di Reksa Dana Anak Agung Divas Nareswara; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p10

Abstract

Mutual funds represent investments in a variety of financial instruments, including the money market, stocks, bonds, and deposits. This study, conducted with 100 Generation Z respondents in Denpasar City, aims to empirically examine the impact of financial literacy, investment motivation, and risk tolerance on the interest in investing in mutual funds. Data was collected via questionnaires and analyzed using multiple linear regression with the SPSS software. The findings reveal that both financial literacy and investment motivation significantly enhance interest in mutual fund investments. Conversely, risk tolerance appears to have no significant effect on this interest. Theoretically, this research supports and expands knowledge related to the theory of planned behavior, motivation theory, and prospect theory. Practically, the study serves as a guide for investors in making informed decisions and enhances their understanding of mutual fund investments, investment motivations, and risk tolerance levels.
Impact of Sales Growth, Profitability, Liquidity, and Size on Firm Value in the Automotive Sector I Ketut Hardy Putra Ambri; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p12

Abstract

The value of a firm is often reflected by the well-being of its investors. An increase in firm value not only showcases its current performance but also has significant implications for its future trajectory. This paper seeks to provide empirical evidence regarding the impact of sales growth, profitability, liquidity, and firm size on firm value, guided by signaling theory and pecking order theory. The focus of this study is on firms within the automotive and components subsector listed on the Indonesia Stock Exchange (IDX) over the period from 2019 to 2022. We employed a purposive sampling method to select our samples, which were examined on a quarterly basis, culminating in a total of 112 observations. Our analysis, conducted through multiple regression techniques, indicates that sales growth does not significantly impact the value of a company. However, an increase in profitability correlates with an increase in firm value. Conversely, an increase in both liquidity and firm size appears to negatively affect firm value. These findings underscore the complex interplay between various financial metrics and their influence on a company's market valuation.
Profile Perusahaan dan Sustainability Disclosure Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sagung Ayu Lira Laksmi; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p14

Abstract

This study aims to determine the differences in sustainability report disclosure (sustainability disclosure) based on company profiles, namely high profile companies and low profile companies. The population in this research is all companies listed on the IDX for 2018-2020 which issued Sustainability Reports, namely 838 companies. This study uses a non-probability sampling method with a purposive sampling technique. This study uses the normality test, independent t test and Mann-Whitney U. The results of the research show that there are differences in the disclosure of sustainability reports between high profile companies and low profile companies on economic, social and overall indicators, but there are no differences in environmental indicators. The implications of this research produce a source of thought to become material for study for management to pay more attention to the disclosure of the Sustainability Report because currently information related to economic, social and environmental indicators has become one of the most important aspects of the sustainability of a company's survival. Keywords: Sustainability Report; Company Profile; High Profile; Low Profile
Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization William Widjaja; Yovita Ariana; Michael Michael
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p09

Abstract

A crucial component of growth, tax compliance is impacted by a number of variables including awareness, trust, and socialization. In light of this, the purpose of this study is to examine how these variables affect MSMEs' tax compliance. MSMEs in Tanah Abang, Jakarta, one of Indonesia's economic hubs where MSMEs predominate, make up the research population. Through the use of surveys and quantitative analysis, a sample size of 100 MSMEs respondents was employed. SEM-PLS software was used to perform data analysis techniques. The study's findings demonstrate a strong positive correlation between tax awareness and compliance trust. Tax socialization, however, has no significant effect on compliance and neither does it moderate the effect of trust on compliance. Keywords: Tax Compliance; Tax Awareness; Taxpayer Trust; Tax Socialization; Tax Regulation
Assessing the Impact of E-Commerce, Accounting Information Systems, and Business Capital on Students’ Entrepreneurial Interest Ade Gita Mahadewi; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p18

Abstract

As we approach the end of this decade, an increasing number of students are venturing into entrepreneurship, driven by the accessibility of information and advancements in technology. This study seeks to provide empirical evidence on the impact of E-Commerce, Accounting Information Systems, and Business Capital on the entrepreneurial interests of students. The research focuses specifically on accounting students at Udayana University, with a sample size of 41 participants selected through a saturated sampling method. Data were collected via a structured questionnaire, and the analysis was conducted using multiple linear regression techniques. The results of the study indicate that E-Commerce, Accounting Information Systems, and Business Capital significantly and positively influence students' interest in pursuing entrepreneurship. Keywords: E-Commerce, Accounting Information Systems, Business Capital, Student Interest in Entrepreneurship.
Tax Disputes Arising from Value Added Tax Treatment of Foreclosed Collateral Transactions Hartini Vera S.H. Sidabutar; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p13

Abstract

This study aims to examine the underlying causes of value-added tax (VAT) disputes related to foreclosed collateral (AYDA). A case study approach was employed, utilizing a triangulation method that combined content and literature analysis with interviews conducted with tax consultants, auditors, and Tax Court judges. The findings indicate a rising trend in VAT disputes concerning AYDA, primarily driven by differences in interpretation between tax authorities and taxpayers. Additionally, inconsistencies between applicable regulations and the nature of taxpayers’ business operations contribute to these disputes. This research provides valuable insights into the factors leading to VAT disputes on AYDA and offers practical implications for reducing such conflicts. By identifying key areas of regulatory misalignment and interpretational discrepancies, the study contributes to the development of more effective tax policies and compliance strategies, ultimately helping to mitigate future disputes.

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