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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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Pengaruh Corporate Social Responsibility Disclosure pada Nilai Perusahaan dengan Kepemilikan Asing Sebagai Variabel Pemoderasi Ida Bagus Teja Permana; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 25 No 1 (2018)
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.2018.v25.i01.p23

Abstract

Efforts to increase the value of companies in the utilization of existing resources are often not balanced by maintaining the sustainability of existing sources. The development of companies can cause damage to the surrounding environment. Therefore arises awareness to reduce the negative impact caused by the company. Awareness to reduce the negative impact is Corporate-Social Responsibility. The purpose of this study to determine the effect of Corporate Social Responsibility disclosure on the value of companies with foreign ownership as a moderator variable. The method used in this research is nonprobability sampling method that is purposive sampling. Data analysis techniques used to test the hypothesis in this study is Moderated Regression Analysis (MRA). The results of this study indicate that CSR Disclosure has a positive effect on firm value. The results of this study also show that foreign ownership strengthens the disclosure relationship of CSR to firm value. Keywords: Corporate social responsibility disclosure, foreign ownership, corporate value
Persepsi Karyawan Mengenai Whistleblowing System terhadap Pencegahan Fraud dengan Perilaku Etis sebagai Variabel Intervening Gusti Ayu Diah Laksmi Ismawijayanthi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p14

Abstract

This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention. Keywords: Whistleblowing; Fraud; Ethical Behavior
PENGARUH RETURN ON ASSET PADA PRAKTIK MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE Indra Satya Prasavita Amertha
E-Jurnal Akuntansi Vol 4 No 2 (2013)
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

ABSTRAK Penelitian ini menguji pengaruh Return on Assets (ROA) dan Corporate Governance (CG) pada praktik manajemen laba. Penelitian ini tidak hanya untuk mengetahui pengaruh ROA dan CG pada praktik manajemen secara parsial. Variabel CG juga diduga dapat memoderasi pengaruh variabel ROA pada praktik manajemen laba. Proksi dari manajemen laba dalam penelitian ini adalah akrual diskresioner dan diukur menggunakan Modified Jones Model. Uji Moderated Regression Analysis (MRA) serta uji residual digunakan sebagai teknik analisis data. Corporate Governance Perception Index (CGPI) digunakan sebagai proksi dari penerapan CG pada perusahaan. Temuan penelitian ini menunjukkan bahwa ROA serta CG berpengaruh signifikan pada manajemen laba, Selain itu hasil penelitian ini menunjukkan bahwa corporate governance mampu memoderasi hubungan antara ROA pada praktik manajemen laba. Kata kunci: manajemen laba, akrual diskresioner, return on assets, corporate governance
Profitabilitas, Pertumbuhan pada Struktur Modal, dan Ukuran Perusahaan sebagai Variabel Pemoderasi Anak Agung Istri Jayanti Hotama; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p07

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of profitability and growth on the capital structure with firm size as moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. 59 companies with three years of observation period were selected, resulting in a sampel of 177 firm-year. Using non-probability sampling with purposive sampling technique, this study used moderated regression analysis technique. The results of the analysis show that profitability and growth had a positive effect on capital structure, and that firm size moderates the effect of profitability and growth on the capital structure of non-financial companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Keywords: Profitability, Growth, Size, Capital Structure.
Risiko Kredit, Kecukupan Modal, Likuiditas, dan Profitabilitas Lembaga Perkreditan Desa Kabupaten Badung I Gusti Agung Putu Nadya Aundria Paramita; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p10

Abstract

The research aims to empirically examine the influence of credit risk, capital adequacy and liquidity on LPD profitability in Badung Regency. In this research, the data used is secondary data from the Badung Regency LPD financial reports, which has a total sample of 94 LPD samples for the period 2020 and 2021. The sample determination method uses the Simple Random Sampling technique. This data was collected using non-participant observation methods. The data analysis technique used is Multiple Linear Regression analysis. The results of the analysis from this research show that Credit Risk has a negative effect on LPD profitability, Capital Adequacy has a positive effect on LPD profitability and Liquidity has no effect on Badung Regency LPD profitability. It is hoped that the implications of this research can contribute to the development of knowledge regarding accounting regarding the influence of credit risk, capital adequacy and liquidity on LPD profitability. Keywords: Credit Risk; Capital Adequacy; Liquidity; Profitability
Kinerja Lingkungan, Tekanan Stakeholder dan Kinerja Keuangan Perusahaan Manufaktur Ni Luh Putu Tika Widianti; Dodik Ariyanto; Made Oka Candra Andreana
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p15

Abstract

The purpose of this study was to examine the effect of environmental performance and stakeholder pressure on the company's financial performance. The research was conducted on manufacturing companies listed on the IDX in 2019-2021. The research sample was determined by purposive sampling technique and obtained as many as 75 companies with 225 observational data. Data collection was carried out using non-participant observation methods. Using panel data regression analysis technique using the analysis tool eviews 10. The results showed that environmental performance has a significant positive effect on company financial performance, Environmental Sensitive Industry (ESI) has a negative effect on company financial performance. Meanwhile, Customer Proximity Industry (CPI), Investor Oriented Industry (IOI) and Employee-Oriented Industry (EOI) have no effect on the company's financial performance. Keywords: Financial Perfomance; Environmental Perfomance; Stakeholder Pressure
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
Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan Lembaga Perkreditan Desa Ni Kadek Meigi Antika Putriani; Made Gede Wirakusuma
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.p18

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari Good Corporate Governance dan Budaya Tri Hita Karana pada kinerja keuangan LPD. Populasi yang digunakan yaitu 122 LPD di Kabupaten Badung. Teknik pengambilan sampel dilakukan dengan teknik non probability sampling dengan metode sampel jenuh. Penelitian ini menggunakan kuesioner dan laporan keuangan LPD tahun 2022 untuk mengumpulkan data. Pamucuk dan Panureksa adalah responden yang digunakan pada penelitian ini. Teknik analisis data menggunakan analisis regresi linear berganda. Berdasarkan hasil analisis dapat diketahui bahwa variabel Good Corporate Governance dan Budaya Tri Hita Karana memiliki pengaruh yang positif pada kinerja keuangan LPD. Hal ini menunjukkan semakin baik penerapan dari prinsip-prinsip Good Corporate Governance dan Budaya Tri Hita Karana, maka kinerja keuangan LPD di Kabupaten Badung akan cenderung meningkat.
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar Ida Bagus Pramayoga; I Wayan Ramantha
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.p17

Abstract

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.Keywords: Clarity Of Budget Targets; Village Apparatus Competencies; Leadership; Accountability
Cash Holding pada Perusahaan Non-Keuangan di Indonesia Meily Juliani; Angelline Tu
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p20

Abstract

The aim of this study is to empirically prove the effect of accrual quality, earnings quality, company size, market to book ratio operating cash flow, debt financing, capital expenditure, net working capital on cash holdings. The research population is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Hypothesis testing was carried out using panel regression analysis. The sampling method used in this study was purposive sampling with a total sample of 415 non-financial companies. The results of the study of firm size have a negative effect on cash holdings. market to book ratio, debt financing, net working capital, and operating cash flow have a positive relationship to cash holdings, while accrual quality, earnings quality, and capital expenditure have insignificant results. Keywords: Cash Holding; Firm Size; Earning Quality

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