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[Tax Ratio and Degree of Regional Fiscal Autonomy Moderate Effect of Economic Growth on Human Development Index ]]>
<![CDATA[I Gede Eka Witanaya Partha]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to obtain empirical evidence of the effect of economic growth on the human development index (HDI) in the districts and cities of Bali Province in 2014–2019 by including the tax ratio and the degree of regional fiscal autonomy as moderating variables. The research was conducted in all regencies and cities in Bali Province. The data in this study were obtained from the Central Bureau of Statistics which were tested using moderated regression analysis. The results of this analysis indicate that economic growth has a positive effect on HDI and the influence of HDI cannot be moderated by the tax ratio. This study also finds that the effect of economic growth on HDI is strengthened by the degree of regional fiscal autonomy. Regional autonomy is able to increase economic growth which can be achieved with a degree of regional fiscal autonomy through the implementation of regional autonomy. On the other hand, the tax ratio may not necessarily increase the HDI level due to the uneven development associated with the increase in HDI in the Province of Bali.]]>
<![CDATA[Carbon Emissions Disclosure Mediates the Effect of Environmental Performance on Firm Value ]]>
<![CDATA[Ni Kadek Piena Jayanthi Putri]]>;
<![CDATA[Made Gede Wirakusuma]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research aims to obtain empirical evidence of the influence of environmental performance on firm value with carbon emissions disclosure as a mediation variable. This research was conducted on all companies listed on the IDX and participated in the PROPER program in 2021-2022. The sampling method used nonprobability sampling and obtained samples of 75 companies. The data analysis techniques used path analysis test and sobel test with SPSS. The results of this study show that environmental performance does not affect firm value. However, environmental performance has a positive effect on the carbon emissions disclosure, carbon emissions disclosure has a positive effect on firm value, and carbon emissions disclosure can mediate the effect of environmental performance on firm value.]]>
<![CDATA[The Effect of CEO Overconfidence and Leverage on Dividend Policy. ]]>
<![CDATA[I Gede Dandi Aryadika]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Dividend policy is an important aspect of corporate financial management, especially for public companies that are obligated to provide returns to shareholders. Dividend policy reflects the company’s strategic decision to distribute profits or retain them for reinvestment. The purpose of this study is to determine and obtain empirical evidence regarding the influence of CEO overconfidence and leverage on dividend policy. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, totaling 58 companies. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in a sample of 174 observations. There were 27 outlier data points, so the final number of observations used in this study was 147. In this study, the analysis technique used was the multiple linear regression analysis technique with the help of SPSS software. The results show that CEO overconfidence has a positive and significant effect on dividend policy, while leverage has no effect on dividend policy.]]>
<![CDATA[Between Ethics, Digitalization, and Gender: The Dynamics of Tax Evasion among Non-Employee WPOPs in DIY ]]>
<![CDATA[Azmi, Muhammad Tsabitul]]>;
<![CDATA[Sri Lestari Yuli Prastyatini]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study examines the influence of moral obligations and the use of information technology on the intention to evade taxes among non-employee individual taxpayers in the Special Region of Yogyakarta, taking into account the role of gender as a moderating variable. Data were obtained by distributing questionnaires to 109 randomly selected respondents. The analysis results indicate that moral obligations and the use of information technology have a negative effect on the tendency to engage in tax evasion. Gender was found to moderate this relationship, where the influence of moral obligations on tax evasion is strengthened by gender, while the influence of information technology on tax evasion is weakened when moderated by gender. These findings emphasize the importance of strengthening moral values and optimizing information technology in efforts to curb tax evasion practices, while taking into account gender differences.]]>
<![CDATA[The Effect of Professionalism, Integrity, Motivation and Locus of Control on Audit Quality ]]>
<![CDATA[Sadani, Ni Nyoman Ayu Juniari Purnama]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i09.p20
<![CDATA[Audit quality is the result of the auditor's work as indicated by an audit report in accordance with the standards. The audit quality of the inspectorate apparatus shows the performance of the inspectorate apparatus in supervising regional finances. This study aims to examine the effect of professionalism, integrity, motivation, and locus of control on the audit quality of the inspectorate apparatus in regional financial supervision. The study was conducted at the Bangli Regency Inspectorate. The number of samples in this study were 41 people (Bangli Regency Inspectorate apparatus). Samples were selected using purposive sampling technique. Data was collected by distributing questionnaires to respondents. Data analysis technique used is multiple linear regression. The results showed that professionalism, integrity, and locus of control had a positive effect on the audit quality of the inspectorate apparatus in regional financial supervision. The results of this study were able to confirm agency theory and attribution theory.]]>
<![CDATA[The Role of Governance, GDP, and Inflation in Attracting Foreign Investment: Empirical Evidence in ASEAN ]]>
<![CDATA[Kuswara, Arif Rahman]]>;
<![CDATA[Pratama, Bima Cinintya]]>;
<![CDATA[Purwidianti, Wida]]>;
<![CDATA[Kusbandiyah, Ani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to examine the factors of governmental and non-governmental governance that influence FDI in ASEAN countries, with a research sample from 2005 to 2023. The factors of governmental governance are represented by the rule of law, government effectiveness, and regulatory quality. This study uses quantitative research. Quantitative data was obtained using secondary data in the form of Governance Data documentation from the Worldwide Governance Indicators (WGI) from the World Bank. FDI Data is in the form of FDI flow data from World Development Indicators (WDI), UNCTAD, and national investment agencies (BKPM for Indonesia). The analysis method used is multiple linear regression using STATA17. The results of the study show that regulatory quality and inflation have a positive effect on FDI. Meanwhile, the factors of rule of law, government effectiveness, and GDP have no effect on FDI. The contribution of this study is to serve as a practical guide for the government and policymakers in designing strategic programs for the quality of government regulations and inflation stability policies in order to attract FDI to Indonesia.]]>
<![CDATA[The Effect of Profitability, Leverage, and Institutional Ownership on the Firm Value of Transportation Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Baskara, Ida Bagus Reri Mahesa]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i09.p24
<![CDATA[Firm value is a market value that can provide prosperity to shareholders. They want the market price of the companies under their control to increase. They need fundamental company information such as information about the company's profitability, leverage or capital structure of institutional ownership, and use that information to make decisions or release shares that they already hold. This study aims to obtain empirical evidence of the effect of profitability, leverage, and institutional ownership on the value of transportation companies listed on the Indonesia Stock Exchange 2010-2014. The number of samples, using a purposive sampling method of 14 companies from 33 companies so that the total observations obtained were 70 observations. The data analysis technique used in this study is multiple linear regression. The results of the analysis prove that profitability and institutional ownership have a positive effect and leverage has a negative effect on the value of transportation companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[The Influence of Community Participation, Clarity of Budget Targets, and Internship Control System on Accountability of Village Fund Management in Nusa Penida District ]]>
<![CDATA[I Putu Adi Arya Winata]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i09.p23
<![CDATA[The amount of village funds allocated by the central government has increased from 2015 to 2019. Accountability is needed in managing village funds of this size. The study was conducted to determine the effect of public participation, clarity of budget targets, and internal control systems on the accountability of village fund management in Nusa Penida District. Respondents in this study were 64 people who were selected using the saturated sample method (census). Data collection was carried out using a questionnaire. The data collected were analyzed using multiple linear regression analysis. The results of this study indicate that the variables used have a positive and significant effect on the accountability of village fund management in Nusa Penida District. This means that the higher the public participation, the clarity of budget targets, and the internal control system, the better the accountability of village fund management.]]>
<![CDATA[Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior ]]>
<![CDATA[Juliarsa, Gede]]>;
<![CDATA[Kresnandra, Anak Agung Ngurah Agung]]>;
<![CDATA[Sudirga, I Gusti Ayu Desni Saraswati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to analyze the effect of accountants’ understanding of the code of ethics on auditors’ ethical behavior, considering moderating variables: internal locus of control, emotional intelligence, religiosity, and auditors’ experience. The research population consists of auditors working at Public Accounting Firms (KAP) in Bali Province, selected using purposive sampling. Primary data were obtained through questionnaires tested for validity and reliability. The analysis was conducted using moderated regression analysis (MRA). The results indicate that understanding the code of ethics positively influences auditors’ ethical behavior. Internal locus of control and auditors’ experience do not moderate this influence, whereas emotional intelligence and religiosity strengthen the effect of code of ethics understanding on auditors’ ethical behavior. These findings highlight the importance of enhancing auditors’ emotional and religious aspects to improve ethical behavior.]]>
<![CDATA[The Influence of Gastronomic Tourism on Tourist Satisfaction in Gianyar Regency ]]>
<![CDATA[Gayatri]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research attempts to examine the effects of gastronomic perceived value, gastronomic image, and gastronomic experience on both gastronomic satisfaction and visitor loyalty in Gianyar Regency, as well as to investigate the influence of gastronomic satisfaction on visitor loyalty. A casual quantitative research design was employed, with data collected via survey questionnaires. The results reveal that both gastronomic perceived value and gastronomic experience positively affect gastronomic satisfaction and visitor loyalty. While gastronomic satisfaction significantly boosts visitor loyalty, gastronomic image—despite enhancing satisfaction—does not directly impact visitor loyalty.]]>
