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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 3,329 Documents
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Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Kemampuan Teknik Personal, dan Efektivitas Sistem Informasi Akuntansi Tya Adiantari Putri; Gede Juliarsa
E-Jurnal Akuntansi Vol 33 No 11 (2023)
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.2023.v33.i11.p08

Abstract

This research aims to determine the influence of information technology sophistication, management participation and personal technical abilities on the effectiveness of accounting information systems at LPDs in Denpasar City. The number of samples used was 29 LPD. Determination of the sample using purposive sampling technique. Data was collected using a questionnaire, then analyzed using multiple linear regression analysis. The research results show that the sophistication of information technology has a positive effect on the effectiveness of the accounting information system, management participation has no effect on the effectiveness of the accounting information system, personal technical abilities have a positive effect on the effectiveness of the accounting information system. Keywords: information technology sophistication; management participation; personal technical capability; accounting information system effectiveness
Penerapan Tax Amnesty, Pelayanan Perpajakan, Sanksi Perpajakan, dan Penerimaan Pajak Ni Putu Anggun Kencana Dewi; I Ketut Jati
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.p13

Abstract

Taxes are contributions to the state with the function of funding development and government spending. The research was conducted with the aim of explaining the effect of implementing Tax Amnesty, Tax Services, and Tax Sanctions at the East Denpasar Pratama Tax Service Office. The technique used in data collection is Purposive Sampling by means of research samples using all Individual and Corporate Taxpayers provided they have participated in the Tax Amnesty program at KPP Pratama East Denpasar. The Multiple Linear Regression Analysis Method was used in hypothesis testing with the results that Tax Amnesty, Tax Services, Tax Sanctions had a positive effect on tax revenues at the East Denpasar Primary Tax Service Office. Keywords: Tax Amnesty; Tax Services; Tax Sanctions; Tax Revenue
Pengaruh Tingkat Percaya Diri CEO terhadap Risiko Penurunan Harga Saham dengan Efisiensi Investasi sebagai Mediasi Nila Hiliyah Yusuf
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p07

Abstract

CEO has a role to make investment decisions. Age, education and work experience are factors can effect the CEO's confidence level to making decisions. When the investment decisions biased and risk lowering the company's performance, there will be a CEO's decision to delay bad information. Long delays bad information will increase stock price crash risk on future. Therefore, the purpose of this study is to examine the effect of the CEO's confidence level on future stock price crash risk with investment efficiency as a mediation. The manufacturing sector is used as the object of research with 98 companies as research samples with a research period from 2011-2019. Path analysis was used as an analytical technique and Sobel test as a measure of mediation. The results of this study prove that investment efficiency is able to mediate the effect of CEO's confidence level on future stock price crash risk. Keywords: CEO's Confidence Level; Investment Efficiency; Future Stock Price Decrease Risk.
Analisis Kebijakan General Anti-Avoidance Rule (GAAR) di Indonesia Zulfa Royani; Yulianti Yulianti
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.p01

Abstract

The GAAR provision to combat unacceptable tax avoidance has already been ratified in Law Number 7 of 2021 concerning the Law on Harmonization of Tax Regulations (HPP Law) and Government Regulation Number 55 of 2022 (PP 55/2022). Employing qualitative research with a case study approach, this study conducts literature studies and interviews with regulators in the Ministry of Finance and relevant stakeholders to determine the aspects that must be taken into Indonesian GAAR provision. This study found that GAAR provisions in Indonesia have fulfilled the three GAAR trigger elements. Using substance over form principle as GAAR has its challenges in regulation, infrastructure, and human resource. This GAAR implementation need to consider limits on authority and implementation procedures, the scope of tax avoidance, stages of formal and material testing, quality assurance mechanisms, and protection of taxpayers' rights. Keywords: Corporate Social Responsibility Disclosure; Profitability;Liquidity; Firm Value
Keyakinan Hukum Karma Memoderasi Pengaruh Hedonisme Pada Kecurangan Dalam Pelaporan Keuangan Anak Agung Tri Megawati
E-Jurnal Akuntansi Vol 32 No 2 (2022)
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.2022.v32.i02.p06

Abstract

This study aims to examine the effect of hedonism on fraudulent financial reporting and the belief in the law of karma as a moderating variable of the effect of hedonism on fraud. This type of research is quantitative. The research was conducted at the Village Credit Institution in Denpasar City using primary data obtained by distributing questionnaires. The method of determining the sample using the saturated method and obtained as many as 105 respondents. The data analysis technique used is the interaction test of the moderating variable Moderated Regression Analysis (MRA). Based on the results of the analysis, it shows that hedonism has a negative effect on fraudulent financial reporting. The results of the study indicate that high hedonism in an individual can reduce the occurrence of fraud in financial reporting. The belief in the law of karma moderates the effect of hedonism on fraud that the belief in the law of karma weakens the influence of hedonism on fraud in financial reporting. Keywords: Hedonism; Belief in the Law of Karma; Financial Reporting Fraud.
Financing Decisions and Green Accounting: The Moderating Role of Profitability Irma Christiani; Afni Eliana Saragih
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p09

Abstract

Environmental management has emerged as a pressing global concern, prompting governments worldwide to mandate the adoption of environmentally sustainable practices, commonly referred to as green accounting. This study examines the effects of debt financing and equity financing decisions on green accounting practices while also investigating the moderating role of profitability in these relationships. The research utilizes secondary data collected from manufacturing firms in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A panel data regression analysis with moderation effects was employed, with preliminary testing conducted to determine the most appropriate econometric model: Fixed Effect Model (FEM), Common Effect Model (CEM), or Random Effect Model (REM). The findings reveal that debt financing negatively impacts green accounting practices, while equity financing has a significant positive effect. However, profitability was not found to moderate the relationship between financing decisions and green accounting. These results underscore the distinct influences of financing strategies on corporate environmental practices and suggest that profitability alone may not enhance the integration of green accounting within financing decisions.
PENGARUH GOOD CORPORATE GOVERNANCE, MODAL SOSIAL, DAN BUDAYA ORGANISASI TERHADAP KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA DI BALI I Nyoman Dharma Susila; Herlin Tundjung Setijaningsih
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study examines the influence of Good Corporate Governance (GCG), social capital, and organizational culture on the financial performance of Village Credit Institutions (LPDs) in Bali. Data were collected from 100 LPDs selected using proportional sampling and analyzed using Structural Equation Modeling (SEM) with Partial Least Square (PLS). The findings reveal that GCG, social capital, and organizational culture significantly and positively affect financial performance. Effective GCG enhances stakeholder trust, social capital fosters collaboration with local communities, and strong organizational culture improves operational efficiency. The study concludes that integrating GCG, social capital, and organizational culture is crucial for ensuring the sustainability and competitiveness of LPDs. Practical implications include the need for training, supportive regulations, and strategies aligned with local wisdom, such as Tri Hita Karana. Keywords: Good Corporate Governance; Social Capital; Organizational Culture; Financial Performance; LPD.
PENERAPAN MODEL UTAUT2 UNTUK MENJELASKAN MINAT DAN PERILAKU PENGGUNAAN MOBILE BANKING DI KOTA DENPASAR Ni Wayan Dewi Mas Yogi Pertiwi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

Abstract

Mobile banking is a service provided by the bank to support various banking transactions in order to gain effectiveness and efficiency. Theresearch purpose is to explain the use intention and use behavior of mobile banking through the application of Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model. The research took place in Denpasar. The sampling method used accidental sampling. Data were obtained through a survey method with questionnaire technique. Research data analysis used multiple linear regression. The results showed performance expectancyaffects use intention of mobile banking. Habit and use intention affect use behavior of mobile banking.
KINERJA KEUANGAN BIDDER FIRM SEBELUM DAN SESUDAH PENGGABUNGAN USAHA Anak Agung Istri Agung Mahadewi; I Putu Sudana
E-Jurnal Akuntansi Vol 20 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Business combination is union of companies into one economic entity to gain control over the assets and operations of another company. Providing empirical evidence about the financial performance pre and post business combination on LQ-45 and Non LQ-45 companies is the aim of this study. The samples used are 27 go public companies that listed in Indonesia Stock Exchange by purposive sampling method. Documentation is the method used for collecting data. The analysis technique used is Wilcoxon Signed Rank and Mann-Whitney. It is found that there are differences in financial performance pre and post business combination on LQ-45 that showed in Total Asset Turnover. There are differences on Non LQ-45 that showed in Operating Cash Flow Per Asset. The difference between the company's financial performance on LQ-45 and Non LQ-45 is showed on Return on Equity, Return on Capital Employed, Net Profit Margin, Operating Profit Margin, and Total Asset Turnover.
Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan Anak Agung Istri Pawitradewi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 3 (2020)
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.2020.v30.i03.p04

Abstract

This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria of high profile companies listed on the IDX and registered as participants in the 2016-2018 PROPER. Research data processing was performed using multiple linear regression data analysis techniques. The results obtained after testing are environmental performance and the proportion of independent commissioners has a positive influence on the disclosure of environmental information. While the results of the study found from the relationship between the age of the company on the disclosure of environmental information is found no influence between the two variables. Keywords: Environmental Performance; Company Age; Proportioni of Independent Commissioners; Environmental Disclosure.

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