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P. D'YAN YANIARTHA SUKARTHA
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E-Jurnal Akuntansi
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2025.v35.i06
Core Subject : Economy,
Economics, Econometrics & Finance
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 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 20 Documents
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Search results for , issue "Vol. 34 No. 5 (2024)" : 20 Documents clear
Model of Social and Environmental Accountability Based on the Tri Hita Karana Concept in Village Credit Institutions in Bali I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to determine the social and environmental accountability at Village Credit Institutions (LPDs) in Bali, based on the Tri Hita Karana (THK) cultural concept. Employing an interpretive paradigm, data was collected through documentation techniques, in-depth interviews, and direct observation. Qualitative analysis techniques, utilizing ethnographic methods, were employed to reduce, present, and conclude data, as well as to interpret its meaning. Social and environmental accountability, incorporating the THK cultural concept across the aspects of parahyangan, pawongan, and palemahan, has been implemented through the harmonization of relationships among these three aspects. The findings suggest that such harmonization can be effectively implemented both internally and externally within the institutions. Therefore, the 'Harmony' model of social and environmental accountability has been realized in LPDs in Bali.
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. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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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.
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 : Fakultas Ekonomi dan Bisnis Universitas Udayana

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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.
Good Corporate Governance, Corporate Social Responsibility and Leverage on Value of Manufacturing Companies Putri Ari Prabandari Muria Siddhi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of good corporate governance on disclosure of corporate social responsibility and leverage on firm value. The elements of good corporate governance are proxied to be the board of commissioners, independent commissioners, board of directors, and audit committee in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using the purposive sampling technique, analyzed by multiple linear regression. Results show good corporate governance as proxied by board of commissioners, independent commissioners, and audit committee affects firm value. However, the board of directors does not affect company value. Corporate social responsibility and leverage affects firm value.
Impact of Board Size, Profitability, Public Ownership, and Media Exposure on CSR Disclosure Luh Ayu Sri Budiyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

CSR disclosure serves as a mechanism for companies to communicate their social and environmental impacts to stakeholders. This study investigates the correlation between profitability, public ownership, media exposure, and board size with CSR disclosure, grounded in legitimacy theory. Utilizing the purposive sampling method, the study examines 150 observations from food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022 period. Data were analyzed using multiple linear regression. The findings reveal no significant relationship between profitability, public ownership, and media exposure with CSR disclosure. However, board size demonstrates a positive association with CSR disclosure. These results underscore that among the variables studied, only the board of comissioners size positively relates to CSR disclosure practices.
Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance Adelia Aura Az Zahra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The study's objective is to learn how PT Perusahaan Listrik Negara Indonesia Power Bali Power Generation Unit's enterprise resource planning deployment, accounting information system quality, human resource proficiency, and internal control systems have influenced the firm's performence. There were 175 workers included in the sample. Purposive sampling was used to choose the sample size of 48 respondents. Multiple liner regression analysis was used to examine the data. A favorable and statistically significant correlation was established between enterprise resource planning installation, accounting information system quality, human resource competency, and internal control system maturity and financial performance. The quality of accounting information systems, qualified competences, and an efficient internal control system will all contribute to optimizing and improving the company's performance when enterprise resource planning with a good performance is implemented.
Skills, Perceived Knowledge and Training on the Effectiveness of Using Accounting Information Systems Ni Luh Intan Chintya Cahyani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aim of this study was to collect empirical evidence and determine the influence of skill, perceived knowledge, and training on the effectiveness of using accounting information systems. This study was conducted at Ungasan Village Savings and Loan Cooperative. This study used several linear analysis techniques. To determine the sample, this study uses non-probability sampling method with intentional sampling technique. The sample has up to 68 respondents. The results of the analysis show that skills, knowledge awareness and training have a positive effect on the effectiveness of using accounting information systems. The implication of this research is to provide empirical support for the Technology Acceptance Model theory and provide benefits for savings and loan cooperatives in Ungasan Village so that they can prioritize the personal abilities of each employee with a background assessment.
The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role Daniel Erinaldi R.Win; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The rapid economic growth in Indonesia has markedly influenced corporate performance. This study aims to provide empirical evidence concerning the effects of liquidity, leverage, activity, profitability, and dividend policy on firm value. A purposive sampling technique was utilized for this research. Data were gathered through non-participant observational methods. Utilizing SPSS software, the researchers conducted a moderation regression analysis on the acquired data. The findings indicate that liquidity, leverage, and profitability do not significantly affect firm value. However, activity was shown to impact firm value, whereas dividend policy does not alter the relationship between liquidity, leverage, and activity on firm value. Interestingly, dividend policy does enhance the effect of profitability on firm value.
The Influence of Degree Motivation and Job Market Considerations on Accounting Students Intentions to Take the CA Certification Examination Kadek Ririn Sinthya Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to determine the effect of degree motivation and job market considerations on the intention of accounting students to take the CA certification exam because, the increase in the number of accounting graduates that is currently happening is not accompanied by an increase in the number of Chartered Accountants (CA). While the work association is getting tighter. The research population was 543 with a total sample of 229, selected using the convenient sampling method. The data collection method is the survey method using questionnaires. The data analysis technique used is Multiple Linear Regression. The results show that degree motivation and job market considerations have a positive and significant influence on the intentions of accounting undergraduate students to take the CA certification exam.
Accounting Information Systems, Financial Report Quality and Internal Control Systems as Moderating Variables Akwila Josepina; I Ketut Sujana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of Accounting Information Systems on the Quality of Financial Statements moderated by the Internal Control System. The population in this study were all SKPDs in the Denpasar City Government. The sample determination was carried out using the Purposive sampling method. This study uses primary. Respondents in this study totaled 83 respondents. The data analysis method used is Moderated Regression Analysis. The results showed that the Accounting Information System had a positive effect on the Quality of Financial Statements but the Internal Control System was unable to moderate the effect of the Accounting Information System on the Quality of Financial Statements.

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