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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 35 No 1 (2025)" : 20 Documents clear
Ownership Structure and Audit Committee Influence on Earnings Persistence in Banking Firms: Evidence from 2019–2023 Muhammad Abshar Noer Ramadhan; Agus Satrya Wibowo; Ricky Yunisar Setiawan
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p14

Abstract

The Financial Services Authority (OJK) has acknowledged that several banks have lowered their profit targets for 2024 due to single-digit profit growth in the first half of the year. As a result, banking sector profits in 2024 are expected to be lower than those recorded in the previous year. This study examines the impact of ownership structure—comprising managerial ownership, institutional ownership, and ownership concentration—as well as the role of the audit committee on the earnings persistence of banking companies from 2019 to 2023. By addressing inconsistencies in previous research findings, this study aims to provide a clearer understanding of these relationships. The analysis employs multiple linear regression using the Common Effect Model (CEM) in the EViews 12 software. The findings indicate that managerial ownership has a significant negative effect on earnings persistence, while institutional ownership does not exhibit a significant influence. Conversely, ownership concentration and the audit committee positively and significantly affect earnings persistence. Moreover, the study confirms that ownership structure and the audit committee, when considered simultaneously, have a significant impact on earnings persistence. Keywords: Ownership Structure; Audit Committee; Earnings Persistence.
Media Reporting on Environmental Issues and Its Association with Carbon Emission Disclosure I Dewa Ayu Alit Bintang; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p03

Abstract

This research aims to determine how media reporting and relevant stakeholder groups influence the disclosure of carbon emissions by energy companies listed on the Indonesia Stock Exchange from 2020 to 2022. The study analyzes 72 sustainability reports released by these companies during this period, employing legitimacy theory to interpret the findings. Multiple linear regression analysis was used to evaluate the data. The results indicate that media reporting has a significant positive effect on carbon emissions disclosure, while stakeholder groups have no significant impact. Media coverage compels companies to respond more transparently to public expectations and pressure regarding carbon emissions. In contrast, companies seeking legitimacy from the government may opt to meet only the minimum standards set by regulations. Keywords: Carbon Emissions Disclosure; Energy Companies; Media Reporting; Stakeholder Groups; Legitimacy Theory.
Financial Distress dan Leverage pada Pengungkapan Sustainability Report Putu Riska Narayani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p11

Abstract

The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable. Keywords: Financial Distress; Leverage; Sustainability Report Disclosure; Media Visibility.
Thin Capitalization, Tax Haven Utilization, and Political Connections: Their Collective Impact on Corporate Tax Aggressiveness Rahmahilah Yuliasari; Dinda Fali Rifan; Mia Selvina
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p17

Abstract

This study examines the impact of thin capitalization, tax haven utilization, and political connections on corporate tax aggressiveness. The research focuses on manufacturing firms within the consumer goods sector listed on the Indonesian Sharia Stock Index (ISSI) from 2019 to 2023. The study employs a quantitative approach using secondary data. A non-probability sampling method, specifically purposive sampling, is applied, resulting in a final sample of 12 companies with a total of 60 firm-year observations. To analyze the data, multiple linear regression is conducted using SPSS software. The findings indicate that thin capitalization and tax haven utilization do not significantly influence tax aggressiveness. However, political connections exhibit a positive and significant relationship with tax aggressiveness, suggesting that politically connected firms are more likely to engage in aggressive tax planning strategies. Keywords: Thin Capitalization; Tax Haven Country Utilization; Political Connection; Tax Aggressiveness
Pengaruh Family Ownership dan Likuiditas pada Agresivitas Pajak dengan Corporate Governance sebagai Variabel Pemoderasi Putu Nanda Puspadewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p16

Abstract

This study aims to obtain empirical evidence regarding the effect of family ownership and liquidity on tax aggressiveness with corporate governance as a moderating variable. The sample of this study amounted to 20 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that family ownership has a negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness. This study also shows that corporate governance is able to strengthen the effect of family ownership on tax aggressiveness but cannot moderate the effect of liquidity on tax aggressiveness. Keywords: Tax aggressiveness; Family Ownership; Liquidity; Corporate Governance
Cash Management in the Revenue Treasury of the Directorate General of State Assets Rizky Cahyo Wibowo; Dodik Siswantoro
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p04

Abstract

Cash management within the Revenue Treasurer of the Directorate General of State Assets (DJKN) remains a recurring issue identified by the Audit Board of Indonesia (BPK) in its 2024 audit. This study aims to identify the root causes of suboptimal cash management practices in the Revenue Treasurer and propose recommendations for improvement. This research adopts a case study approach using qualitative methods. Data were collected through document reviews and in-depth interviews with key stakeholders. The analysis was conducted within the framework of Governance, Risk Management, and Compliance (GRC), with research stages following the Soft Systems Methodology (SSM). The findings identify three primary root causes: weaknesses in governance processes and structures, limitations in human resource capabilities, and inefficiencies in the utilization of technology and information systems. Based on these findings, this study recommends that DJKN strengthen stakeholder engagement and oversight, enhance the competency of personnel involved in cash management, and further develop and optimize the use of technology and information systems for managing non-tax revenue cash flows within the Revenue Treasurer. Keywords: Compliance, Governance, Revenue treasurer, Risk management, Soft Systems Methodology
The Moderating Role of Firm Size in the Relationship Between Tax Avoidance and Disclosure Practices Bunga Tiara; Fajar Nurdin
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p15

Abstract

This study aims to examine the influence of profitability, inventory intensity, and thin capitalization on tax avoidance, while also assessing the moderating role of company size in these relationships. The research sample consists of 54 manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Data analysis is conducted using EViews 12 software, employing a quantitative research methodology with a descriptive approach. The findings indicate that profitability and inventory intensity have a significant effect on tax avoidance, whereas thin capitalization does not. Additionally, company size moderates the relationship between profitability and tax avoidance, as well as between thin capitalization and tax avoidance. However, company size does not moderate the relationship between inventory intensity and tax avoidance. These results provide valuable insights into the factors influencing corporate tax avoidance strategies, particularly within the manufacturing sector. Keywords: Profitability; Inventory Intensity; Thin Capitalize; Company Size; Tax Avoidance
Profitability, Leverage, and Sales Growth: The Mediating Role of Dividend Policy in Determining Firm Value Ni Putu Diah Kartini; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p10

Abstract

Firm value represents the market's perception of a company's performance and future prospects. This study seeks to provide empirical evidence on the impact of profitability, leverage, and sales growth on firm value, with dividend policy serving as a mediating variable. The research sample comprises 60 energy companies selected from a population of 87 firms listed on the Indonesia Stock Exchange during the 2022–2023 period. Data were analyzed using path analysis techniques, employing SmartPLS 4.0 to evaluate the proposed relationships. The findings indicate that profitability, sales growth, and dividend policy positively influence firm value, whereas leverage exerts a negative effect. Moreover, profitability and sales growth positively affect dividend policy, while leverage has a negative impact. Dividend policy is shown to partially mediate the relationships between profitability and leverage with firm value, and fully mediates the relationship between sales growth and firm value. Keywords: Profitability; Leverage; Sales Growth; Dividend Policy; Firm value.
A Contextual Analysis and Critical of e-Government as a Form of Public Accountability and Equitable Public Service Delivery Nanda Widaninggar; Lita Permata Sari; Muhammad Firdaus; Yulia Variska Putri
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p02

Abstract

The purpose of this study is to critically analyze and contextualize the implementation of e-government in Situbondo Regency. E-government is adopted by the government with the belief that it can strengthen public accountability and enhance the distribution of public services. However, a significant portion of citizens remains unable to access e-government services. The research uses a contextual analysis approach combined with in-depth interviews to explore key ideas relevant to the analysis. The bureaucratic reform in the public policy system lacks humanistic values, diminishes the spirit of public service, and does not reflect good governance. E-government while seen as a technological revolution, faces the challenge of the digital divide, which silences citizens' rights due to a lack of digital literacy. As a result, public accountability is not effectively established through e-government. Keywords: E-Government;, Accountability, Digital Dividen, Equitable Public Services
Determinan Pengelolaan Keuangan UKM di Kecamatan Aikmel Kabupaten Lombok Timur Ahmad Zaen Zaenuri; Sulkiah Sulkiah
E-Jurnal Akuntansi Vol 35 No 1 (2025)
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.2025.v35.i01.p20

Abstract

The purpose of this study was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of SMEs in Aikmel District, East Lombok Regency. The research method used is a survey method with a questionnaire of 75 respondents, namely SMEs in Aikmel District, East Lombok. The results of this study indicate that organizational commitment has a positive effect on financial management, accounting information systems have no effect on financial management, human resource competencies have a positive effect on financial management, and marketing digitalization has a positive effect on financial management. Keywords: Organizational commitment; accounting information systems; HR competencies, Marketing Digitalization; UKM Financial Management.

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