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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
 1   2 
Search results for , issue "Vol. 35 No. 10 (2025)" : 20 Documents clear
Audit Quality and Integrated Reporting on Firm Value: Analysis of the Moderating Role of GCG Azizahtut Ta'zhiyah; Nur Fadjrih Asyik
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.p05

Abstract

This study analyses the effect of audit quality and the quality of integrated reporting on firm value, with Good Corporate Governance (GCG) as a moderating variable. Based on the agency theory and signalling theory, the study examines how the mechanisms of auditing (audit quality and governance) and reducing information asymmetry (through integrated reporting) can align the agent needs and principal to improve firm value and function as a positive signal for the market. The population consists of Property companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024, with 23 companies (92 observation data) as samples. Furthermore, the data analysis technique used was multiple linear regression and Moderated Regression Analysis (MRA). As a result, it indicates that audit quality as well as quality of integrated reporting have a positive and significant effect on firm value. However, Good Corporate Governance does not moderate the effect of audit quality. It means the audit quality is strong enough as a mechanism of independent audit. In contrast, Good Corporate Governance has a positive and significant moderation for the relationship between the quality of integrated reporting and firm value. In other words, a strong GCG strengthens the credible signal that is delivered through integrated reports, so that it improves market value.
Board Characteristics And Cybersecurity Disclosure In The Indonesian Banking Industry Dalimunthe, Nurul Amalina; Sari, Vita Fitria
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.p03

Abstract

This study aims to examine the effect of board characteristics on Cybersecurity Disclosure (CSD), including the number of board members, board meetings, gender diversity of the board of directors, the number of commissioners, gender diversity of the board of commissioners. Profitability, company size, and leverage are used as control variables. The research subjects include banking sector companies listed on the Indonesia Stock Exchange from 2020 to 2024 using a total sampling approach, resulting in 235 samples. Data analysis applied multiple linear regression analysis. The research findings show that the number of board members, the number of commissioners, and the gender diversity of commissioners have an effect on Cybersecurity Disclosure (CSD). Meanwhile, board of directors meetings and gender diversity on the board of directors do not affect Cybersecurity Disclosure (CSD). These findings explain that companies with larger boards, as well as the presence of more female directors on the board of commissioners, encourage cybersecurity transparency. Keywords: Number of Board of Directors; Board of Directors Meetings; Gender Diversity of the Board of Directors;  Number of Board of Commissioners; Gender Diversity of the Board of Commissioners
Impact of IT Sophistication and User Technical Proficiency on Accounting Information System Effectiveness Ni Komang Dela Yanti; I Wayan Suartana
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.p20

Abstract

This research was conducted at LPD Kecamatan Ubud with the aim of analyzing the influence of personal technical skills and the sophistication of information technology on the effectiveness of accounting information systems. The research population includes all accounting staff in 32 LPD Kecamatan Ubud, with a sample of 96 respondents consisting of accounting and finance staff. Data was collected through questionnaires, and data analysis was carried out using multiple linear regression methods. The initial steps of the research included testing the validity and reliability of the research instruments. The analysis results indicate that the sophistication of information technology significantly enhances the effectiveness of accounting information systems. Additionally, personal technical skills also have a significant influence and positively impact the effectiveness of the system.
The Effect of Financial Knowledge, Financial Self-Efficacy, and Financial Attitude on MSMEs’ Capital Budgeting Decisions Alya, Alya Febbyyana Basuki; Irawan; Sri Astuti
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.p09

Abstract

This study examines how financial knowledge, financial self-efficacy, and financial attitude affect capital budgeting decisions in micro, small, and medium enterprises (MSMEs) in Bandar Lampung. MSMEs play an important role in the Indonesian economy, but currently MSMEs still face challenges in financial management, especially in terms of capital budgeting. A quantitative method was used in this study, and primary data was collected from 398 MSME respondents selected through purposive sampling. The data were tested for validity, reliability, and classical assumptions before being analyzed using multiple linear regression. The results show that all three variables, both partially and simultaneously, have a positive impact. These findings support the Theory of Planned Behavior and emphasize the importance of improving financial knowledge, financial self-efficacy, and financial attitude for MSMEs to make rational, strategic, and sustainable decisions.
The Role of Audit Committee Supervisory Quality: The Effect ff Stakeholder Pressure on The Quality of Sustainability Reporting Jefry Prabowo; Sri Hastuti; Retno Yulianti
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.p11

Abstract

This study aims to examine the effect of media exposure and investor pressure on the quality of sustainability reporting, as well as the role of audit committee oversight as a moderating variable in energy companies listed on the Indonesia Stock Exchange for the period 2021–2024. Data were obtained from annual reports and sustainability reports using purposive sampling, resulting in 268 samples. Multiple regression analysis with MRA testing was conducted. The results show that media exposure has a significant positive effect, while investor pressure has a negative effect. The role of audit committee oversight does not moderate the relationship between media exposure and sustainability reporting quality, but it does weaken the effect of investor pressure on sustainability reporting quality and can even change the direction of the coefficient to positive.
Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
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.p16

Abstract

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.
The Moderating Role Of Financial Rewards, Job Market, And Prestige On Public Accountant Career Interest Anak Agung Ngurah Agung Kresnandra; Noviari, Naniek; I Made Andika Pradnyana Wistawan
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.p12

Abstract

This study examines the influence of personality types on accounting students’ interest in pursuing a career as public accountants, considering the moderating roles of financial rewards, job market, and prestige. Respondents were seventh-semester undergraduate accounting students at the Faculty of Economics and Business, Udayana University, selected using purposive sampling. Data were collected through questionnaires and analyzed with classical assumption tests and Moderated Regression Analysis (MRA). The results indicate that personality types significantly affect students’ interest in becoming public accountants. Financial rewards do not moderate this relationship, whereas job market considerations and prestige do. These findings underscore the importance of external factors, particularly job market conditions and the profession’s image, in strengthening the impact of personality on students’ career choices as public accountants.
Strengthening Financial Performance of Local Governments through Internal Supervision and Accountability Kusuma, Guan; Tenripada; Furqan, Andi Chairil; Kamase, Haryono Pasang
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.p13

Abstract

This study investigates the influence of the Government Internal Supervisory Apparatus (APIP) and the Government Agency Performance Accountability System (SAKIP) on the financial performance of local governments in Indonesia. Financial performance is measured through indicators of independence and sustainability, reflecting regional capacity in managing fiscal resources effectively. Using panel data from 2019–2021 with 1,623 observations across provincial, district, and city governments, multiple linear regression analysis was conducted. The results indicate that APIP significantly enhances financial performance through stronger internal control and accountability mechanisms. SAKIP also contributes positively by fostering transparent and result-oriented management. Both variables collectively strengthen fiscal independence and sustainability, confirming that internal supervision and accountability are crucial for sustainable local financial governance.
The Moderating Role of Corporate Governance in the Relationship Between Corporate Social Responsibility and Firm Value Made Dwipa Widiartana; Ni Made Adi Erawati
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.p06

Abstract

This study aims to examine the impact of Corporate Social Responsibility (CSR) on firm value, with Good Corporate Governance (GCG) serving as a moderating variable. Transparency and corporate social responsibility have become increasingly significant due to their substantial influence on business perspectives and outcomes. The research focuses on mining companies over the period from 2019 to 2023. The sample comprises 19 companies, resulting in 95 observations across five years, selected using the purposive sampling method. The data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that CSR has a positive effect on firm value, and this relationship is further strengthened by the implementation of effective GCG practices. The results indicate that robust GCG practices can mitigate potential negative impacts arising from managerial misconduct or CSR-related issues. This, in turn, fosters positive investor perceptions, thereby enhancing firm value.
The Influence of Good Corporate Governance Principles and Organizational Culture on the Financial Performance of Village Credit Institutions Nyoman Dewi Ayu Ratih Arya Dewanti; I Gde Ary Wirajaya
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.p18

Abstract

This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in South Denpasar Subdistrict. The sampling method uses saturated sampling by involving 11 LPD in South Denpasar Subdistrict. The data collection method used is by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that transparency, accountability, responsibility, independence, justice and organizational culture have a positive effect on financial performance.

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