E-Jurnal Akuntansi
E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Indonesian Accountant Association, Bali Region E-Jurnal Akuntansi covered various of research approach, 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 & e-Commerce Environmental Accounting Accounting for Rural Credit Institutions
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<![CDATA[The Influence of Financial and Non-Financial Characteristics on the Quality of Sustainability Disclosure of Manufacturing Companies in Indonesia ]]>
<![CDATA[Luh Gede Krisna Dewi]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Anisa Virdawati Amara]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p01
<![CDATA[Company transparency related to commitment to achieving SDGs as well as environmental and social impacts is conveyed through sustainable transmission (sustainability disclosure). This research aims to empirically analyze the influence of financial characteristics (profitability and leverage) and non-financial characteristics (gender, age, educational background, tenure of the President Director and citizenship) on the quality of disclosure of manufacturing companies in Indonesia. The research uses panel data regression analysis techniques with the Eviews 12 analysis tool and uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results of this research can explain the miracle phenomenon of the stakeholder approach and upper echelon theory. The research results found that the level of leverage has a positive effect on the quality of manufacturing companies' sustainability disclosures. Meanwhile, the individual characteristics of the President Director have no effect on the quality of manufacturing companies' sustainability disclosures. The research findings provide an insight into the level of well-being from the characteristics of the organization and individual decision makers.]]>
<![CDATA[Tax Incentives and Tax Sanctions as Moderating Effects of Financial Conditions on Taxpayer Compliance ]]>
<![CDATA[I Ketut Suryanawa]]>;
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p02
<![CDATA[This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance.]]>
<![CDATA[The Role of Biological Asset Disclosure in Mediating Biological Asset Intensity and Company Size on Company Performance ]]>
<![CDATA[Iwan Suhardjo]]>;
<![CDATA[Julie Tryany]]>;
<![CDATA[Meiliana]]>;
<![CDATA[Erica]]>;
<![CDATA[Arlina]]>;
<![CDATA[Jennifer]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p03
<![CDATA[This research aims to examine the influence of biological asset intensity and company size on company performance with biological asset disclosure as a mediating variable in agricultural companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used was a quantitative method and a sample of 16 companies was obtained. This research uses EViews as the main data analysis tool to support the validity and consistency of the findings. The results of this study show that (1) biological asset intensity and (2) company size have a positive effect on the spread of biological assets. (3) Disclosure of biological assets has a positive effect on company performance. (4) Disclosure of biological assets cannot mediate the relationship between biological asset intensity and company performance. (5) Disclosure of biological assets can mediate the relationship between company size and company performance.]]>
<![CDATA[Good Corporate Governance, Disclosure of Corporate Social Responsibility, Company Size and Company Value ]]>
<![CDATA[Ni Ketut Pradnyasari Kartika]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p04
<![CDATA[Company value is the perception of the company's level of success in improving shareholder welfare. A high company value will make the market believe in its current and future prospects. This research aims to examine the influence of GCG, CSR Disclosure, and Company Size on Company Value. This research was conducted on mining companies listed on the IDX in 2018-2020. The sample was determined using a purposive sampling technique which then obtained a sample of 74 samples. The analysis technique used is a multiple linear analysis technique. The results of the analysis of each variable show that the managerial ownership, institutional ownership and company size variables have a positive effect on company value, while the CSR disclosure variable has no significant effect on company value]]>
<![CDATA[Earnings Quality: The Effect of Investment Opportunity Set (IOS), Ownership Structure, and Book Tax Differences ]]>
<![CDATA[Teguh Erawati]]>;
<![CDATA[Hadri Kusuma]]>;
<![CDATA[Safira Miftahul Janah]]>;
<![CDATA[Fuadhillah Kirana Putri]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p05
<![CDATA[Not a few companies listed on the IDX carry out manipulation of financial reports by presenting false profits, so that the quality of profits is doubted by potential users of financial statements. This research aims to examine the influence of the Investment Opportunity Set (IOS), ownership structure, and book tax differences on earnings quality. The data used is manufacturing companies listed on the IDX for the 2017- 2021 period. The research sample was 57 companies with 200 observations found. The research analysis method is multiple linear regression which includes descriptive statistical methods, classical assumption testing, and hypothesis testing using SPSS as a data analysis tool. The results of the research conducted state that the Investment Opportunity Set (IOS) has a positive impact on earnings quality, while ownership structure and book tax differences do not have an impact on earnings quality.]]>
<![CDATA[Stock Market Reaction to the Announcement of Law Number 7 of 2021 Regarding Harmonization of Tax Regulations ]]>
<![CDATA[Ni Made Dini Hari Putri]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p06
<![CDATA[The announcement of the implementation of government policy, specifically tax reformation policy, indicates a shift in tax management and the amount of tax obligations that must be borne. The purpose of this study is to demonstrate empirically that the capital market reacted to the announcement of the implementation of Law Number 7 of 2021 concerning the harmonization of tax regulations. This research is an event study with an event window of 7 trading days. This research was conducted at the Indonesia Stock Exchange, with a total population of 728 companies. Samples were taken using a proportioned stratified random sampling technique of 258 companies. The analysis technique used is the one-sample t-test on the cumulative abnormal return (CAR). The test results show that there is no market reaction as seen from the absence of significant abnormal returns around the event date.]]>
<![CDATA[Corporate Social Responsibility and Corporate Image: a Survey on Denpasar City Community ]]>
<![CDATA[Ni Putu Sega Okta Habrianna]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p07
<![CDATA[The company carries out corporate social responsibility (CSR) to improve the company's image (corporate image). CSR is carried out with community support, environment, product and diversity. This study aims to determine The Influence of Corporate Social Responsibility on Corporate Image at PT. BPR Lestari (Survey on Denpasar City Community). The sampling technique used was nonprobability sampling with the convenience sampling method. Methods of data collection using a questionnaire, from as many as 400 respondents. The analysis technique used is multiple linear regression. The results of the analysis show that CSR in community support, environment, product, and diversity variables has a positive effect on corporate image]]>
<![CDATA[Integration of e-Planning and e-Budgeting in Corruption Prevention: Internal Control System as Moderation ]]>
<![CDATA[Istirokhana Iriyani]]>;
<![CDATA[Siti Mutmainnah]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p09
<![CDATA[This research aims to examine the effect of the integration of e-planning and ebudgeting on preventing corruption with the internal control system as a moderating variable. Another objective is to analyze the direct influence of each variable indicator of e-planning and e-budgeting integration, namely Standard Unit Price (SSH), Standard Cost Analysis (ASB), APBD budgeting, and supervision of corruption prevention. The research sample includes 112 local governments on the island of Java in 2021 and 2022. Data analysis uses the WarpPLS 7.0 application. The research results prove that the integration of e-planning and e-budgeting has a positive effect on preventing corruption. The internal control system has been proven to weaken the relationship between e-planning and e-budgeting integration and corruption prevention. ASB indicators, APBD budgeting and supervision have a positive effect, while SSH have a negative effect on preventing corruption. APBD budgeting is the most dominant indicator, while ASB is the weakest indicator in influencing corruption prevention. It is hoped that the practical implications of this research will provide input for the government in formulating more appropriate policies for action plans to prevent corruption]]>
<![CDATA[Credit Risk, Capital Adequacy, Liquidity and Profitability of Badung Regency Village Credit Institutions ]]>
<![CDATA[I Gusti Agung Putu Nadya Aundria Paramita]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p10
<![CDATA[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.]]>
<![CDATA[Intellectual Capital as a Moderating Influence of Corporate Social Responsibility Disclosure on Market Value Added ]]>
<![CDATA[Ni Putu Ema Leonita Andini]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p11
<![CDATA[The increasing number of investors on the Indonesian Stock Exchange encourages an increase in the need for information in investor decision making. The information that investors most often need is an assessment of company performance. One measure of company performance is market value added. There are several factors that influence a company's market value added. This research aims to investigate the effect of disclosure of corporate social responsibility and intellectual capital as moderating variables on the market value added of mining and basic industrial and chemical sector companies listed on the Indonesia Stock Exchange. The total sample for this research was 134 companies. The research period was carried out in 2018-2021. Moderated regression analysis was used in research data analysis with EVIEWS 9.0 as a data processing tool. This research finds that disclosure of corporate social responsibility has a positive effect on the company's market value added. The research results also show that intellectual capital is a variable that strengthens the influence of corporate social responsibility disclosure on companies]]>
