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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
 308   309   310   311   312 
The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management Istiqomah Adi Luhung; Shinta Permata Sari
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.p07

Abstract

Companies sometimes experience unfavourable situations, prompting managers to involve themselves in preparing financial reports to engage in earnings management practices. The existence of earnings management practices arises due to the influence of several factors. This research aims to examine the influence of financial distress, free cash flow, information asymmetry, and firm size on real earnings management. The population of this study comprises consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022. Purposive sampling was utilized as the sampling technique, resulting in a total sample of 64 companies. Multiple linear regression was employed as the analysis technique. The results of this research indicate that financial distress and free cash flow do not have a positive effect on real earnings management. Meanwhile, information asymmetry and firm size have a negative effect on real earnings management. Keywords: Asymmetry Information, Financial Distress, Firm Size, Free Cash Flow, Real Earning Management.
Pengaruh Pengungkapan ESG Terhadap Nilai Perusahaan Dengan Praktik Good Corporate GovernanceSebagai Variabel Moderasi Rismah Qurniasih; Rezky Pramurindra; Iwan Fakhruddin; Nur Isna Hinayati
E-Jurnal Akuntansi Vol 35 No 2 (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.i02.p01

Abstract

In facing global challenges in the business world, Indonesia has made Environmental Social and Governance (ESG) a trend developed to strengthen business strategy. The presence of good corporate governance (GCG) to control management abuse so that the company's value can be increased. This study aims to determine the effect of ESG disclosure on company value with the role of GCG as a moderator. The population of this study were companies indexed by IDX ESG Leader for the period 2020-2023 on the Indonesia Stock Exchange. The use of purposive sampling resulted in 64 companies as research samples. Data analysis was carried out using panel data regression techniques with E-Views 12 software showing that: ESG has a negative effect on company value; institutional ownership and audit committees cannot moderate the effect of ESG on company value. Independent commissioners strengthen the influence of ESG on company value. Keywords: Environmental social and Governance; Good Corporate governance; Company Value.
Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Dan Ukuran Perusahaan Sebagai Variabel Pemoderasi Didi Firmansyah; Ni Ketut Surasni; Sri Pancawati
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p12

Abstract

The main objective of the company is to increase the value of the company through increasing the prosperity of the owner or shareholders. When the stock price rises, it means the value of the company increases and the welfare of the owner increases. Therefore companies that have gone public will strive to increase the prosperity of their owners or shareholders in order to increase the value of the company. The purpose of this study was to determine the effect of Corporate Social Responsibility (CSR) on corporate value with Good Corporate Governance (GCG) and company size as a moderating factor. The study population was 171 companies with a sample of 110 companies. Data analysis techniques using MRA (moderated regression analysis). Statistical results show that CSR influences firm value, GCG can moderate the influence of CSR on firm value, and so does company size can moderate the effect of CSR on firm value.Keywords: Corporate Social Responsibility (CSR); Good Corporate Governance (GCG); company size; the value of the company
Causality of Financial Literacy and Non-Financial Information to Investment Decisions (Experimental Study) Ahmad Alfiyan; Fadlil Abdani
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p08

Abstract

The Covid-19 outbreak has hit various sectors of the economy, such as the capital market. The decline in IHSG made the number of investors increase to 15.96%. However, the increase in the number of investors is not supported by good financial literacy and sufficient non-financial information. If it is associated with signal theory, a person will react when he hears certain information that has an impact on his investment decisions. The purpose of this study is to test the main effect and interaction effect of financial literacy variables and non-financial information on investment decisions using experimental study research methods. This study used a factorial pattern of 2 x 2 between-subject and the sample used was 5th semester students. The data analysis technique will use Analysis of Variance (ANOVA) The results of the main effect state that the two variables have an influence on investment decisions while the interaction effect does not occur between the two variables on investment decisions. Keywords: Financial Literacy; Non-Financial Information; Financial Decisions
Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan Sinye Polani Thoomaszen; Widi Hidayat
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p11

Abstract

This study examined the influence of board gender diversity on the firm performance.the research sample use property and health companies listed in Indonesia stock exchange 2015-2018. total 30 companies. use quantitative methodology with panel regression data analysis techniques were used in this study. The results showed that the gender diversity of the board of commissioners did not have a positive effect on company performance (H1 was rejected) while the gender diversity of the board of directors had a negative effect on company performance (H2 rejected). SIZE and ID control variables also showed significant effect on company performance. For further research it is recommended to use two other methods such as Dummy or gender proportion to measure gender diversity so that the results can be compared, as well as more research data. Keywords: Board Gender Diversity; Firm Performance; Size; Independen Director.
PENGARUH EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN DAN KESESUAIAN TUGAS DENGAN TEKNOLOGI INFORMASI TERHADAP KINERJA KARYAWAN Ni Made Marlita Puji Astuti; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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

Sustainability and success of the organization can be determined from the performance of the employee owned. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable. This study was conducted to determine the effect of the effectiveness of the implementation of accounting information systems, information technology utilization and appropriateness of tasks with information technology on employee performance. The research was conducted on Credit Unions in Gianyar regency. Samples were taken by purposive sampling technique 40 Credit Unions. Respondents in this study is the chairman or manager, treasurer and cashier. Using multiple linear regression analysis. The results showed the effectiveness of the implementation of accounting information systems, and the suitability of the use of information technology tasks has a positive and significant influence on employee performance.
Penggunaan Sistem Informasi dan Kinerja Karyawan Dewa Ngakan Gede Galang Manacika; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p09

Abstract

The study of various factors that influence the use of information systems on the performance of village credit institution (LPD) employees is the focus of this research. This research was chosen to be conducted in Gianyar Regency. The population in the study included all LPD employees in Gianyar who were registered with the Gianyar Village Credit Empowerment Institute (LPLPD) and obtained a sample size that met the criteria of 126 respondents. Multiple linear regression analysis is the chosen analytical technique. The findings obtained based on the analysis of respondents' answers show that Social influence significantly influences perceived usefulness, facilitating and Computer self-efficacy has a significant effect on perceived ease of use, Perceived usefulness and Perceived ease of use have a significant positive effect on the attitude of using information systems, and Attitudes of using information systems have a significant effect on employee performance. Keywords: Social Influence; Computer Self Efficacy; Perceived Usefulness; Perceived Ease of Use
Implementasi e-FAKTUR 2.2 dan PMK 62/PMK03/2015 atas Pupuk Bersubsidi Perspektif Distributor Endang Sri Midiawati; Titiek Herwanti; Lalu Hamdani Husnan
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p05

Abstract

E-fakur 2.2 is a manifestation of Undang-undang No. 42 of 2009 concerning Value Added Tax (VAT) which does not accommodate VAT subsidies for commodity Fertilizer packages which have an impact on SAS VAT for distributors. This study aims to see how the implementation of subsidized fertilizer commodity e-invoices with the government-borne method (PPN DTP). General problems regarding the legal basis which technically only explain down to the producer level. The results of observations in a case study by processing data from 2016 onwards show problems in their implementation, both from administration, validation sistems and developing information on supervision and cross-information, especially on the management of SAS PPN through e-faktur2.2 from the distrbutor perspective. Keywords : E-Faktur; VAT Subsidized; Subsidized Fertilzer.
TINGKAT KONSERVATISME AKUNTANSI: KAJIAN DEWAN KOMISARIS, MODAL MANAJERIAL, DAN KOMITE AUDIT DALAM MEKANISME GOOD CORPORATE GOVERNANCE Putra I Wayan
E-Jurnal Akuntansi Vol 12 No 1 (2015)
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

Corporate governance, merupakan suatu komitment yang mengarahkan dan mengendalikan perusahaan yang diharapkan dapat bertujuan mengurangi konflik ke agenan. Penelitian ini mencoba menganalisis keberadaan dewan komisaris, komite audit, dan kepemilikan modal manajerial, yang bermuara pada konservatisme akuntansi perusahaan – perusahaan yang terdaftar di BEI. Penelitian dilakukan pada seluruh perusahaan di BEI dengan periode pengamatan tahun 2008 sampai 2010 dengan metode proportional random sampling dan didapatkan 118 pengamatan. Hasil penelitian melalui analisis linier berganda, proporsi komisaris independen, kepemilikan manajerial, jumlah anggota komite audit dan jumlah anggota dewan komisaris berpengaruh positif dan signifikan pada konservatisme akuntansi perusahaan – perusahaan yang terdaftar di BEI
Kinerja Investasi Exchange Trade Fund di Indonesia Gayatri Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p02

Abstract

The aim of this research is to obtain empirical evidence about the effect of stock selection skills, market timing ability, fund size and fund age on the performance of exchange trade funds. The population in this study are all exchange trade fund investment products listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique uses purposive sampling. To test the hypothesis, multiple linear regression analysis was used. This study proves that stock selection skills have a positive effect on the performance of exchange trade funds in Indonesia. Meanwhile, market timing ability, fund size and fund age do not have a positive effect on the performance of exchange trade funds in Indonesia. The reason is that only one investment manager PT. Indo Premier Investment Management which is always active in trading exchange trade funds in Indonesia. This research has implications for the more active investment managers in offering exchange trade fund products to attract investors because they are able to survive in times of crisis. Keywords: Exchange Trade Funds; Investation.

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