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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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INDONESIA
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 19 Documents
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Search results for , issue "Vol. 35 No. 1 (2025)" : 19 Documents clear
Financial Distress dan Leverage pada Pengungkapan Sustainability Report Putu Riska Narayani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable.
How Integrated Reporting Amplifies Capital Intensity to Drive Firm Value Growth? Rosalina Angelita; Dian Saputra
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value reflects performance and competitiveness, which are the main concerns for investors, especially in the consumer cyclicals sector which is sensitive to economic cycles. Inconsistencies in previous research on how working capital management and capital intensity affect firm value call for further investigation. Panel data from 83 companies selected by purposive sampling during the period 2021-2023 is used in this study. The analysis employs a moderation regression method using EViews software. The results show that capital intensity intensiveness is significantly positively related to firm value, while working capital management is not. Integrated reporting doesn't moderate the effect of working capital management on firm value, but it strengthens the relationship between capital intensity and firm value. These findings highlight the importance of investment in fixed assets and reporting transparency to increase firm value. This study provides insights for managers on leveraging integrated reporting in creating sustainable firm value.
The Impact of Communication Deficiencies on the Recurrence of Audit Findings: Evidence from Inspectorate XYZ Lyra Raisa Fadhila; Ratna Wardhani
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The recurrence of audit findings suggests that previous audits conducted by Inspectorate XYZ have not effectively led to corrective actions. High-quality audit outcomes are expected to prompt auditees to address identified deficiencies. One contributing factor to these repeated findings is ineffective communication. This study investigates how communication-related issues contribute to the persistence of audit findings within Inspectorate XYZ, drawing on communication theory as its conceptual framework. To explore this issue, the study employs a mixed-methods approach, incorporating surveys, interviews, and document analysis. Thematic analysis is used to interpret the collected data and identify underlying patterns. The findings reveal a critical weakness in the follow-up monitoring process, which significantly contributes to the recurrence of audit findings. The study offers practical implications for both Inspectorate XYZ and the local government, highlighting the need for improved communication strategies and more rigorous follow-up mechanisms. By addressing these gaps, the quality of audits can be enhanced, ultimately supporting more effective governance and accountability within the local government.
Ownership Structure and Audit Committee Influence on Earnings Persistence in Banking Firms: Evidence from 2019–2023 Muhammad Abshar Noer Ramadhan; Agus Satrya Wibowo; Ricky Yunisar Setiawan
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Financial Services Authority (OJK) has acknowledged that several banks have lowered their profit targets for 2024 due to single-digit profit growth in the first half of the year. As a result, banking sector profits in 2024 are expected to be lower than those recorded in the previous year. This study examines the impact of ownership structure—comprising managerial ownership, institutional ownership, and ownership concentration—as well as the role of the audit committee on the earnings persistence of banking companies from 2019 to 2023. By addressing inconsistencies in previous research findings, this study aims to provide a clearer understanding of these relationships. The analysis employs multiple linear regression using the Common Effect Model (CEM) in the EViews 12 software. The findings indicate that managerial ownership has a significant negative effect on earnings persistence, while institutional ownership does not exhibit a significant influence. Conversely, ownership concentration and the audit committee positively and significantly affect earnings persistence. Moreover, the study confirms that ownership structure and the audit committee, when considered simultaneously, have a significant impact on earnings persistence.
The Moderating Role of Firm Size in the Relationship Between Tax Avoidance and Disclosure Practices Bunga Tiara; Fajar Nurdin
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the influence of profitability, inventory intensity, and thin capitalization on tax avoidance, while also assessing the moderating role of company size in these relationships. The research sample consists of 54 manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Data analysis is conducted using EViews 12 software, employing a quantitative research methodology with a descriptive approach. The findings indicate that profitability and inventory intensity have a significant effect on tax avoidance, whereas thin capitalization does not. Additionally, company size moderates the relationship between profitability and tax avoidance, as well as between thin capitalization and tax avoidance. However, company size does not moderate the relationship between inventory intensity and tax avoidance. These results provide valuable insights into the
The Influence of Family Ownership and Liquidity on Tax Aggressiveness with Corporate Governance as a Moderating Variable Putu Nanda Puspadewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain empirical evidence regarding the effect of family ownership and liquidity on tax aggressiveness with corporate governance as a moderating variable. The sample of this study amounted to 20 companies listed on the Indonesia Stock Exchange (IDX) in 20192021. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that family ownership has a negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness. This study also shows that corporate governance is able to strengthen the effect of family ownership on tax aggressiveness but cannot moderate the effect of liquidity on tax aggressiveness.
Thin Capitalization, Tax Haven Utilization, and Political Connections: Their Collective Impact on Corporate Tax Aggressiveness Rahmahilah Yuliasari; Dinda Fali Rifan; Mia Selvina
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the impact of thin capitalization, tax haven utilization, and political connections on corporate tax aggressiveness. The research focuses on manufacturing firms within the consumer goods sector listed on the Indonesian Sharia Stock Index (ISSI) from 2019 to 2023. The study employs a quantitative approach using secondary data. A non-probability sampling method, specifically purposive sampling, is applied, resulting in a final sample of 12 companies with a total of 60 firmyear observations. To analyze the data, multiple linear regression is conducted using SPSS software. The findings indicate that thin capitalization and tax haven utilization do not significantly influence tax aggressiveness. However, political connections exhibit a positive and significant relationship with tax aggressiveness, suggesting that politically connected firms are more likely to engage in aggressive tax planning strategies.
Fraud Detection through Internal Control Systems, Organizational Culture and Ethical Behavior Tiara Rani Santoso; Dwi Hayu Estrini; Ayu Sarah Sulistyawati; Agnes Ivena Engracia
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Testing the tendency to commit fraud can be seen from several factors, namely the internal control system, organizational culture and ethical behavior as well as testing the role of accounting information systems in ethical behavior against fraud. Primary data was collected through a survey of 146 respondents given to employees of the Semarang Commissariat Bank Perkreditan Rakyat. Data analysis uses multiple regression path analysis using WarpPLS software. The research results reveal that internal control, organizational culture and ethical behavior have a significant negative effect on the tendency to commit fraud. These results indicate that there is a partial mediation effect on the ethical behavior variable. However, the effectiveness of the accounting information system does not have a moderating effect on ethical behavior on the tendency to commit fraud. This is due to pressure, opportunity and rationalization from employees themselves which can influence the tendency to commit fraud.
Determinants of Financial Management of SMEs in Aikmel District, East Lombok Regency Ahmad Zaen Zaenuri; Sulkiah
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of SMEs in Aikmel District, East Lombok Regency. The research method used is a survey method with a questionnaire of 75 respondents, namely SMEs in Aikmel District, East Lombok. The results of this study indicate that organizational commitment has a positive effect on financial management, accounting information systems have no effect on financial management, human resource competencies have a positive effect on financial management, and marketing digitalization has a positive effect on financial management.

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