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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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Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia Kadek Egiana Sandy; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p04

Abstract

This research aims to determine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. This research examines 34 sustainability reports published by energy companies listed on the Indonesia Stock Exchange in 2018 and 2019. Content analysis is used to test the extent of carbon emissions disclosure, namely the size of the dependent variable in this research. Profitability and perceived environmental reputation are operated as independent variables while environmental performance, company size, company age, and government ownership are operated as control variables in this study. Legitimacy theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The results of the analysis show that profitability has no significant effect on carbon emissions disclosure, while perceived environmental reputation has a significant effect on carbon emissions disclosure. Keywords: Carbon Emission Disclosure; Energy of Companies; Profitability; Perceived Reputation; Legitimacy Theory
Apakah Industri Pelayaran Menjadi Pilihan yang Menarik untuk Investor? Studi Kasus PT Samudera Indonesia Tbk Jenni Tesya Nathanya Rajagukguk; Risma Sugiarti Kuncoro; Hanifah Setianingrum; Riyadi Aprayuda
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.p09

Abstract

Along with the economic recovery due to the pandemic, the shipping industry is strengthening again because international trade is returning to normal activities. This research aims to look at investment potential in the shipping industry with semi-strong market conditions in 2018-2023 and focuses on SMDR issuers. Purposive sampling is a technique for determining the research sample with a sample size of four companies listed on the Indonesian Stock Exchange that have the same size. The analytical tools used are Financial Ratio Analysis, Altman Z-Score, Absolute Discounted Cash Flow Valuation with the Free Cash Flow to The Firm model, Relative Comparable Companies Valuation, and Multiple Valuation and tested using Sensitivity Test and Monte Carlo Simulation. The research results show that the profitability and liquidity of shipping companies has increased in line with valuations which have a potential increase of 63.84% and a growth probability of 75%. The contribution of this research provides an overview of the shipping industry as an attractive investment option in the future. Keywords: Investment; Shipping; Efficient Market; Valuation
Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa Ayu Ariani; Gayatri Gayatri
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.p06

Abstract

The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District. Keywords: Good Governance; Competency; Culture; Performance.
Evaluasi Penerapan Manajemen Risiko di Direktorat Jenderal PQR Berdasarkan Pedoman Menteri Arlin Pramayuningtyas; Chaerul Djakman Djakman
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p04

Abstract

The aim of this research is to evaluate the implementation of risk management at the Directorate General PQR based on Ministerial Guidelines. Ministerial guidelines are prepared as a reference basis for implementing risk management in order to establish a good quality of risk management. The method used in this research is by observing the secondary data such as any regulations and documents related to risk management and conducting interview. The result of this research shows that Directorate General PQR has not fully followed the rules set out in the Ministerial Guidelines in implementing risk management. There are several aspects of the Guidelines that have not been followed. Even though they have integrated the risk management process into their business process, the implementation of risk management is still a form of formality. Keywords: Risk; Risk Management; SPIP; Ministerial guidelines
Determinant Improving the Quality of Financial Reports Pematangsiantar City Government Hery Pandapotan Silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar; Acai Sudirman
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.p18

Abstract

This study aims to determine the effectiveness of SPIP and organizational culture impact the successful implementation of SIKD in improving the quality of financial reports. A quantitative approach was used in this study with a literature and field design. The data sources used are primary data and secondary data. The data analysis technique used in this study was path analysis. The results showed that the t-test of the sub-structure model 1 of SPIP affected the success of SIKD implementation, organizational culture affected the success of the implementation of SIKD, and the t-test of the sub-structure model 2 showed that SPIP affected the quality of financial reports. organizational culture does not affect the quality of financial statements, and SIKD affects financial reports' quality. Furthermore, the effectiveness of the application of SIKD is an intermediary variable that affects the quality of financial reports in the Pematangsiantar City government. Keywords : SPIP; Organizational Culture; SIKD; Financial Report Quality.
Impact of Professionalism, Good Corporate Governance Understanding, and Ethics on Auditor Performance in Bali Putu Indira Ratnadewanti Prayoga; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p18

Abstract

Auditor performance refers to the quality and quantity of the auditor's work in completing assigned tasks. The purpose of this study is to assess the impact of professionalism, understanding of good governance, and adherence to professional ethics on auditor performance. The research was conducted at the Bali Province BPKP Office, using a non-probability sampling technique. The final sample consisted of 53 respondents, and the data were analyzed using SEM-PLS. The results indicate that professionalism, understanding of good governance, and professional ethics positively influence auditor performance. This study aims to contribute to a deeper understanding of these factors and encourages auditors to uphold the principles of professionalism, good governance, and ethics to achieve optimal performance.
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.
SISTEM INFORMASI SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS AUDIT DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Ni Putu Trisna Deviani; I Dewa Nyoman Badera
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

This study aims to determine the effect of audit complexity, time budget pressure on audit quality with an understanding of information systems as moderating the public accounting firm in Bali. Data collection method used was a questionnaire with non-probability sampling technique and get 58 samples. Data analysis technique used is multiple linear regression and Moderated Regression Analysis. The results of this study indicate that the complexity of the audit and the time budget pressure negatively affect audit quality. This shows that the higher complexity of the audit and the time budget pressure in the process of auditing the quality of the audit could decrease, in addition to the understanding of the information system is not moderating influence of the complexity of the audit on the quality of the audit, but the understanding of information systems to moderate the influence of time budget pressure on audit quality
PENGARUH PRODUKTIVITAS DAN PERTUMBUHAN PERUSAHAAN PADA PERINGKAT OBLIGASI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Putu Yulia Pransiska Dewi; I Gusti Ngr. Agung Suaryana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This bond rating is crucial because said rank represent informative statement and gives out signal about the failure of the company debt. The purpose of this research is to examine the effect of company productivity and growth on bond rating, examine size company  in moderating company productivety and growth on bond rating. The object of this research is size company as the moderator of the effect company productivity and growth on bond rating in manufacture company that are listed in Bursa Efek Indonesia (BEI) 2010-2015 and was ranked by PT. PEFINDO. The amount of sample used are 49, using purposive method, data analysis technique using moderated regression analysis (MRA). the result of this research shows company productivity and growth have a positive on bond rating, size company could moderating the effect of company productivety and growth on bond rating
Penerapan Model UTAUT 2 Untuk Menjelaskan Niat Dan Perilaku Penggunaan E-Money di Kota Denpasar Ni Komang Risma Dwinda Putri; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p20

Abstract

The purpose of this study was to determine the factors that influence the intentions and behavior of e-money use by applying the UTAUT2 model. UTAUT2 used in this study are performance expectations, business expectations, socio-cultural factors, facilitating conditions, hedonic motivation, price values, and habits. This research was conducted in the city of Denpasar. Determination of the sample is done by accidental sampling technique. Data collection is done by distributing questionnaires online. The analysis technique used is multiple linear regression. This study shows that the intention to use e-money is influenced by facilitating conditions, hedonic motivation, and price values, while performance expectations, business expectations, and socio-cultural factors have no effect. The results of this study also show that e-money usage behavior is influenced by habits and intentions of use, while the conditions that facilitate it have no effect. Keywords: UTAUT2; Intention to Use E-Money; E-Money Usage Behavior.

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