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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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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
 1   2 
Search results for , issue "Vol. 35 No. 10 (2025)" : 20 Documents clear
The Influence of Taxpayer Awareness, Service Quality, Compliance Cost on Motor Vehicle Taxpayer Compliance at Sidoarjo Rozakwaty, Olivia Nuraini; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p14

Abstract

Pajak Kendaraan Bermotor menyumbang hampir setengah, yaitu sebesar 42,3% dari seluruh pendapatan yang diperoleh Provinsi Jawa Timur pada tahun 2023. Dengan angka tersebut, jenis pajak ini menjadi penyumbang terbesar dalam total PAD Jawa Timur. Mendapat informasi tentang bagaimana Wajib Pajak di Sidoarjo mendapat pencerahan tentang perannya sebagai wajib pajak, mutu pelayanan di Kantor SAMSAT Sidoarjo, dan biaya pengorbanan untuk patuh pajak memengaruhi taraf ketaatan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Sidoarjo adalah target dari penelitian ini. Pengumpulan data dari sampel dikumpulkan secara luring dengan langsung ke Kantor SAMSAT Sidoarjo dan bertemu dengan subjek sampel penelitian. Seratus data dari responden dikumpulkan dan ditabulasi dengan SPSS 25. Temuan dari penelitian ini membuktikan bahwa Tingkat Ketaatan Wajib Pajak Kendaraan Bermotor di Sidoarjo banyak mendapat kontribusi secara berbanding lurus oleh Kesadaran Wajib Pajak dan Kualitas Pelayanan, namun mendapat pengaruh secara negatif dan signifikan oleh Biaya Kepatuhan
Analysis of the Influence of Key Audit Matters on Audit Report Lag with Audit Committee Characteristics as a Moderating Variable Kamila Safitri Dewi; Helianti Utami
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p19

Abstract

This study aims to show the effect of disclosing Key Audit Matters on Audit Report Lag and the moderating role of audit committee characteristics in 651 non-financial companies on the IDX (2022-2023) using Moderated Regression Analysis. The results show that KAM has a significant negative effect on ARL, indicating that KAM disclosure accelerates audit completion. However, the frequency of committee meetings and member busyness do not moderate this relationship. The size of the audit committee actually strengthens the negative effect of KAM-ARL, although contrary to the hypothesis. These findings strengthen the empirical evidence that KAM improves audit efficiency, while the effectiveness of the audit committee is more determined by the number of members than the frequency of meetings or individual workload. The study provides practical implications for the preparation of timely financial reports through optimization of KAM disclosure and audit committee structure.
Leverage, Ownership Concentration and Organisational Characteristics: Determinants of Green Accounting Disclosure in Indonesia Ni Kadek Githa Prastya Putri; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p08

Abstract

Green accounting disclosure represents a mechanism through which firms demonstrate accountability to stakeholders on matters pertaining to sustainability. This study investigates the influence of leverage, ownership concentration, and firm-specific characteristics on the extent of green accounting disclosure. The analysis is underpinned by agency theory and stakeholder theory. The empirical context of this research is the manufacturing sector listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. The study employs a purposive sampling approach, yielding a sample of 175 firms and 398 firm-year observations. Data analysis is conducted using the Random Effects Model (REM) framework, facilitated by STATA 17 statistical software. The findings indicate that firm characteristics are positively associated with green accounting disclosure. In contrast, the analysis reveals no statistically significant relationship between leverage or ownership concentration and green accounting disclosure. Kata Kunci: Pengungkapan Green Accounting; Leverage; Konsentrasi Kepemilikan; Karakteristik Perusahaan 
Environmental, Social, and Governance Performance and Stock Returns: Empirical Evidence on the Value Relevance of Sustainability Disclosure Rossalina, Ni Luh Ade Meina; Sukartha, P. D'Yan Yaniartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p01

Abstract

This study investigates the relationship between environmental, social, and governance (ESG) performance both at the aggregate level and across its individual pillars and stock returns of firms listed on the Indonesia Stock Exchange over the 2019–2023 period. The research population comprises all publicly traded companies, with a final sample of 3,952 firm-year observations selected using a purposive sampling method. Data were sourced from Refinitiv Eikon and complemented with information from company financial statements. To assess the relationship between ESG performance and market outcomes, multiple linear regression analysis was employed. The empirical findings reveal a negative association between overall ESG performance and stock returns, a pattern that also holds for each of the ESG dimensions individually (environmental, social, and governance).
The effect of CSR performance on profitability with CEO’s education and tenure as moderators Gusti Ayu Agung, Mas Medhayani; Komang Ayu, Krisnadewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p10

Abstract

This research generates empirical proof of how CSR performance influences profitability and determine whether CEO's education level and business education, and CEO's tenure enhance the influence of CSR performance on profitability. Consumer goods manufacturing companies that went public on IDX between 2021 and 2023 constitute the population, with the sample selected through purposive sampling. MRA served as the method for analyzing the data. Results indicate that CSR performance has no significant influence on profitability, CEO’s education level and tenure enhance CSR performance’s influence on profitability, and CEO’s business education weakens CSR performance’s influence on profitability. This study carries theoretical implications that confirm the upper echelon theory and the practical implication is to help manufacturing companies increase profitability by presenting an insight into the relevance of the CEO’s education level and tenure.
Factors Influencing the Interest in a Career as a Public Accountant Ni Luh Intan Puspita Dewi; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p17

Abstract

Career interest describes an individual's interest in a particular field of work that is part of the initial stage of career development. This study aims to obtain empirical evidence regarding the influence of labor market considerations, financial rewards, family environment, professional recognition, professional training on career interest as a public accountant. The sampling method used was snowball sampling. The sample size was 156 respondents and was analyzed using SEM-PLS. Data collection was carried out using a survey method and distributing questionnaires. The results of this study indicate that labor market considerations, financial rewards, family environment, professional recognition, professional training increase career interest as a public accountant. The theoretical implications of this study support the empirically proven hierarchy of needs theory. The results of this study provide practical implications for public offices that labor market considerations, financial rewards, family environment, professional recognition, professional training influence career interest as a public accountant.
The Effect of Profitability and Leverage on Corporate Social Responsbility Disclosure Natania, Ni Made Amara; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p15

Abstract

Studi ini mengkaji pengaruh profitabilitas dan leverage terhadap pengungkapan CSR pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. CSR krusial di sektor ini karena potensi dampak lingkungannya yang tinggi, sehingga diperlukan untuk mendapatkan legitimasi dan menjaga hubungan dengan para pemangku kepentingan. ROE digunakan untuk menilai profitabilitas, sementara DER digunakan untuk mengukur leverage. CSR dievaluasi menggunakan Standar GRI 2021, kategori 300 (lingkungan) dan 400 (sosial). Hasil studi regresi linier berganda menunjukkan bahwa leverage dan profitabilitas memiliki dampak positif terhadap pengungkapan CSR. Temuan ini semakin memperkuat pemahaman kita tentang motivasi perusahaan energi untuk transparansi dalam inisiatif CSR mereka.
What Factors Influence The Profitability Of Firms In Indonesia? Evidence From The Industrial Firms Listed On The Indonesia Stock Exchange Lusiana Sartika; Diah Amalia
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p07

Abstract

The purpose of this study is to determine the effect of liquidity, interest coverage ratio, leverage, taxation aspects, non-debt tax shield, and asset tangibility on the profitability of industrial companies listed on the Indonesia Stock Exchange. This study employs a quantitative method, using the annual financial statements of industrial companies listed on the IDX as the object of study for the period from 2018 to 2022. The research sample employs a purposive sampling method, consisting of 185 participants. The study uses descriptive analysis and multiple linear regression. The results of the partial test study indicate that liquidity, leverage, and asset tangibility hurt profitability. The interest coverage ratio has a positive effect on profitability. Taxation aspects and Non-Debt Tax Shield do not effect profitability. The results of the simultaneous test indicate that liquidity, interest coverage ratio, leverage, taxation aspects, NDTS, and asset tangibility effect profitability.
Board Characteristics and Sustainability Performance: Evidence from Indonesia’s Energy Sector Ni Kadek Desi Natalia; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p04

Abstract

This study provides empirical evidence on the effect of board characteristics—specifically board size, board gender diversity, board educational background, and board meeting frequency—on the sustainability performance of energy sector companies listed on the Indonesia Stock Exchange over the 2021–2023 period. Multiple linear regression analysis was employed, using a sample of 26 energy firms (78 firm-year observations) selected through purposive sampling. The findings indicate that board educational background and board meetings have a positive and significant effect on sustainability performance, while the other board attributes show no such effect. These results are consistent with stakeholder theory, which underpins the link between board characteristics and sustainability performance by suggesting that more competent and actively engaged boards are better able to respond to stakeholder expectations regarding sustainability.
The Effectiveness of Internal Control in Amal Usaha Pendidikan Muhammadiyah as a Fraud Prevention Hanif, Aisha; Widodo, Heri; Dina Dwi Oktaviarini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p02

Abstract

This study aims to analyze the effectiveness of the internal control system in preventing fraud in Muhammadiyah Education Charities. The background of this study departs from the importance of accountable and transparent governance in the management of Muhammadiyah educational institutions, which have a strategic role in developing the people’s character and intellect. The research uses a qualitative approach with a case study method, relying on in-depth interviews, observations, and documentation as data collection techniques. Data was obtained through in-depth interviews with LPPK auditors, school principals, main treasurers, cash receipt and expenditure staff, direct observation, and documentation. Data analysis was carried out using thematic analysis, which involves data reduction, presentation, and conclusion drawing. The research will be carried out from August to November 2024. The study results show that implementing the five components of internal control according to the COSO framework is still not optimal, especially in the aspects of the control environment, risk assessment, control activities, information, and communication. It was found that the lack of written SOPs, awareness of the importance of risk assessment, and weak communication systems are the main inhibiting factors in preventing fraud. In conclusion, the internal control system in this education unit still needs structural and cultural strengthening to build more effective governance and integrity. This research contributes by mapping the weaknesses of internal control in Muhammadiyah's AUM based on the COSO framework and offering the integration of Muhammadiyah values in fraud prevention. The novelty of this research is an effort to connect the principles of modern internal control (COSO) with the values of progressive Islamic ethics of Muhammadiyah in building accountable and integrity educational governance.

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