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[Hexagon Fraud Analysis Using Beneish Ratio Index Method on Indonesia Healthcare Industry ]]>
<![CDATA[Kevin Deniswara]]>;
<![CDATA[Archie Nathanael Mulyawan]]>;
<![CDATA[Pieter Prawira]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The rapid growth of the industry requires governance to minimize the risks that may be detrimental to stakeholders due to the lack of security and monitoring that has caused fraudulent activity, especially in the healthcare industry. It has been proven by the identification of cases of fraud in health services, but it needs to be analyzed more deeply to find information that leads to changes in the presentation of financial statements, where this study adopted 7 variables of hexagon fraud on the health industry with calculations using beneish ratio index. The research adopted a quantitative method by obtaining data from the Indonesian Stock Exchange in the period 2016-2021, where there were 72 data of 12 companies that meeting the criteria of 24 companies. The results showed financial stability has an influence on fraudulent financial statements. However, the rest of the variables have no influence on fraudulent financial statements.]]>
<![CDATA[Taxpayer Compliance Based on the Theory of Planned Behavior in Individual Taxpayers in the City of Padang ]]>
<![CDATA[Andre Agassy]]>;
<![CDATA[Aries Tanno]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to find out the compliance behavior of individuals in Padang city where higher tax receipts are reversed compared to the level of compliance existing by conducting research using the Theory of Planned Behavior. This theory covers attitudes, subjective norms, controlled behavior, intent, and tax compliance. The survey sample consisted of 30 respondents with compulsory personal tax criteria with entrepreneurial and freelance criteria selected using the convenience sampling approach. This research uses primary data derived from the dissemination of the questionnaire. The Warp-PLS utility is used to assist in data analysis for the tests carried out in this study. The findings of this study include: (1) controls of behavior that are perceived to be factors influencing the obedient intentions and compliance with the tax obligations of individuals, (2) subjective attitudes and norms cannot be empirically proven regarding the influence on the obedience intentions on taxpayers of individuals.]]>
<![CDATA[Analysis of Market Reactions Before and During Geopolitical Issues in Europe ]]>
<![CDATA[Deilamy Nigel Luntungan]]>;
<![CDATA[Lidia Mawikere]]>;
<![CDATA[Syermi Mintalangi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Various events that occur in the world have an impact on the capital market. One such event is the geopolitical events of the Russian invasion of Ukraine on February 24, 2022. The purpose of this study is to determine the influence of geopolitical dynamics in Europe on the market capitalization of energy sector companies. The observation period was carried out at 1 quarter before the event and 3 quarters during the event. This type of research is quantitative research with a descriptive approach. The sampling method used was purposive sampling of 52 companies that were sampled. Data analysis in the form of Wilcoxon Sign Rank difference test using IBM SPSS 26. The result of this study is the occurrence of significant differences in market capitalization in 2 periods before and during geopolitical issues in Europe, and there were no significant differences in market capitalization in 1 period during geopolitical issues in Europe.]]>
<![CDATA[The Role of BUMN in the Papua Region, Critical Perspective ]]>
<![CDATA[Victor Pattiasina]]>;
<![CDATA[Sri Iswati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research aims to determine the role of BUMN in the Papua Region in its efforts to encourage the government as an economic actor and has the aim of providing goods and services for the community. This research also aims to find out about the potential of natural resources and products from the Papua Province which can be used as investment supporting factors. This research uses a qualitative research method with a case study approach. Data collection was carried out by means of literature study and documentation. The results of this research show that BUMN in the Papua region has a very important role and function in increasing investment growth and the community economy, especially local investment which has good investment opportunities. The contributions in this research are theoretical contributions, practical contributions and policy contributions. In accordance with the existing reality or facts, this research can provide input and become an information reference for the performance of State-Owned Enterprises (BUMN), as well as providing equal opportunities for local businesses to participate in investing, especially contributing to the regional economy.]]>
<![CDATA[The Effect of Tax Clearing Policy, Drive Thru Service System, and Tax Sanctions on Motor Vehicle Taxpayer Compliance ]]>
<![CDATA[Ida Ayu Cahaya Dewanti]]>;
<![CDATA[I Ketut Jati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The purpose of this study was to obtain empirical evidence regarding the effect of tax clearing policies, the Samsat Drive Thru service system, and tax sanctions on the compliance of Motor Vehicle Taxpayers at the Tabanan Samsat Joint Office. This research was conducted at the Tabanan Samsat Joint Office, the number of samples used was 100 taxpayers with the sampling technique of the accidental sampling method. The data collected was then analyzed using multiple linear regression analysis techniques. The results showed that the tax clearing policy, the Samsat Drive Thru service system, and tax sanctions had a positive effect on the compliance of the Motor Vehicle Taxpayer at the Tabanan Samsat Joint Office. The implication of this research is the need for intentions and external factors that cause taxpayers to be more obedient in paying Motor Vehicle Tax. In addition, the government's role in producing tax policies that can increase awareness of the importance of paying Motor Vehicle Tax.]]>
<![CDATA[The Influence of Knowledge and Investment Risk on Student Interest to Invest with Investing Attitudes as Mediating Variable ]]>
<![CDATA[Nicholas Arvin Ompusunggu]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The research focuses on the interests of students, especially the younger generation who already have an interest in investing in the capital market. This study aims to analyze and provide empirical evidence regarding the effect of knowledge and investment risk on student interest in investing mediated by investment attitudes. The research population is students of the Accounting Department, Faculty of Economics and Business, Udayana University. The sample collection method was probability sampling with a simple random sampling technique and 156 students were selected as research samples. Data were analyzed using multiple linear regression analysis techniques and Sobel test as a mediation test. The results of the study found that investment knowledge had no effect on student interest in investing in the capital market, while investment risk had a positive effect on student interest in investing in the capital market, in addition to investing attitudes had a positive effect on student investment interest. The results of this study also prove that investment attitudes are not able to mediate the effect of knowledge and investment risk on student interest in investing in the capital market.]]>
<![CDATA[Attitudes, Subjective Norms, Behavior Control, Entrepreneurship Education, Self-Efficacy and Entrepreneurial Intentions of Students Using E-Commerce ]]>
<![CDATA[Milatul Hasanah]]>;
<![CDATA[I Ketut Yadnyana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The research aims to obtain empirical evidence regarding the influence of attitudes, subjective norms, behavioral control, entrepreneurship education and self-efficacy on entrepreneurial intentions to use e-commerce among accounting students. The analysis technique used was multiple linear regression analysis with the sampling method using proportionate stratified random sampling, obtaining a sample of 84 respondents. The results showed that attitude, entrepreneurship education and self-efficacy had a positive and significant effect, while behavioral control had a negative and significant effect on entrepreneurial intentions using e-commerce in accounting students. Subjective norms have no effect on entrepreneurial intentions using e-commerce in accounting students.]]>
<![CDATA[Comparison of Market Reaction Between Big Four and Non-Big Four Client on Stock Split Announcements ]]>
<![CDATA[Ni Putu Yunita Chandra]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to compare the market reactions to stock split announcements between big four and non-big four clients. This research was conducted using an event study approach. The event window used is seven days of observation around the event date, namely the date of the general shareholders meetings. The market reaction in this study will be proxied by the cumulative abnormal return. The sample determination method uses purposive sampling. The number of research samples is 95 companies, with 44 big four clients and 51 non-big four clients. The data analysis technique used is the independent sample t-test to compare the market reaction between big four and non-big four clients on the announcement of the stock split. The results show that there was no difference in market reaction between big four and non-big four client companies on the stock split announcement.]]>
<![CDATA[The Influence of Internal Control and Organizational Culture on The Tendency of Accounting Fraud with Honesty as a Moderating Variable ]]>
<![CDATA[Mega Nadia Aprilia]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The purpose of this study is to examine the influence of honesty as a moderating variable of internal control and organizational culture on accounting fraud tendencies. This research was conducted at BPD in Badung Regency with a total sample of 75 respondents using a purposive sampling technique. The data analysis technique used is moderated regression analysis. The results showed that honesty is able to moderate the effect of internal control and organizational culture on accounting fraud tendencies. The implication of this research is that it is expected to be able to provide additional knowledge and information related to the influence of internal control, organizational culture,and honesty on accounting fraud tendencies.]]>
<![CDATA[Good Corporate Governance and Corporate Social Responsibility Disclosure: Before and During The Covid-19 Pandemic ]]>
<![CDATA[Ni Made Sandyarani Dwi Nantari]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research aims to determine the effect of Good Corporate Governance (GCG) through the board of commissioners, the board of independent commissioners, managerial ownership, and institutional ownership on Corporate Social Responsibility Disclosure (CSRD) before and during the Covid-19 pandemic. CSRD is measured based on GRI Standards. The sample used is Energy sector companies listed on Indonesia Stock Exchange (IDX) in 2018-2021 with 104 observations. Data were analyzed using panel data regression with Eviews software. The research results show that the board of commissioners has a positive effect on CSRD before and during the Covid-19 pandemic which supports agency theory and the economics of information, while the board of independent commissioners, managerial ownership, and institutional ownership have no effect on CSRD before and during the Covid-19 pandemic. Practically, companies need to increase CSRD intensity, especially on economic, environmental and social topics.]]>
