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[The Influence of the Board of Commissioners and Institutional Ownership on the Financial Performance of Mining Companies on the IDX in 2018-2020 ]]>
<![CDATA[Kusuma dewi, Putri]]>;
<![CDATA[I Dewa Nyoman Badera]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p13
<![CDATA[This study aims to examine the effect of the Board of Commissioners and Institutional Ownership on the Company's Financial Performance as proxied by using Return on Assets (ROA). This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used as many as 12 companies with a total sample of 36 observations in 3 years. The data analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that the Board of Commissioners and Institutional Ownership have a positive effect on the company's financial performance. With the number of boards of commissioners and increasing institutional ownership can increase supervision which can make the company's financial performance increase.]]>
<![CDATA[Sustainability Disclosures, Environmental Investments, and Corporate Valuation: Examining the Interplay between Performance and Perception ]]>
<![CDATA[Komang Suci Purnami]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p02
<![CDATA[Firm value represents the market’s assessment of a company’s overall worth, often proxied through its share price and the volume of outstanding shares traded on the capital market. This study investigates the extent to which sustainability performance, environmental costs, and environmental performance influence firm value. The empirical analysis draws on a panel of 44 energy and mining firms listed on the Indonesia Stock Exchange over the 2019–2023 period, yielding a total of 178 firm-year observations. The findings reveal a significant negative association between sustainability performance and firm value, suggesting that market participants may interpret sustainability-related disclosures or initiatives as costly or misaligned with immediate financial performance. In contrast, environmental costs demonstrate a statistically significant positive relationship with firm value, implying that proactive environmental spending may signal responsible risk management or long-term strategic investment. However, environmental performance was not found to exert a statistically significant influence on firm value. These results underscore the nuanced manner in which capital markets interpret sustainability-related activities. For investors and other stakeholders, sustainability performance—despite its growing importance in corporate discourse—may warrant critical scrutiny in terms of its perceived value-adding potential.]]>
<![CDATA[Firm Size, Institutional Ownership, and Profitability: Determinants of Income Smoothing Practices in Indonesian Manufacturing Firms ]]>
<![CDATA[Ni Putu Liana Pratiwi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p15
<![CDATA[Income smoothing represents a form of earnings management wherein managers intentionally moderate fluctuations in reported income across periods. This practice typically involves reallocating earnings from periods of higher profitability to those with lower reported income, thereby presenting a more stable earnings trajectory over time. The present study examines the extent to which firm size, institutional ownership, and profitability influence the likelihood of income smoothing. Empirical analysis was conducted on manufacturing firms within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. A purposive sampling approach was adopted, resulting in a final sample of 37 firms, yielding 111 firm-year observations. Data were obtained through nonparticipant observation and analysed using logistic regression to evaluate the relationship between the selected variables and the incidence of income smoothing. The results indicate that firm size, institutional ownership, and profitability are each positively associated with the likelihood of income smoothing. These findings provide empirical support for theoretical propositions concerning the incentives behind earnings management practices. Moreover, the study contributes to the broader discourse on corporate financial reporting behaviour in emerging markets and offers insights for regulators, investors, and other stakeholders seeking to understand the determinants of income smoothing practices.]]>
<![CDATA[The Effect of Operational Performance on Financial Performance of Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Gusti Ayu Putu Rustika Pradnyani ]]>;
<![CDATA[I Wayan Gde Wahyu Purna Anggara]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p19
<![CDATA[Financial performance reflects a company’s financial condition over a specific period and can be measured using profitability ratios. The profitability of companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period shows a fluctuating trend, indicating challenges in maintaining financial performance amid market dynamics. This study aims to analyze the effect of operational performance on financial performance. The research population consists of all companies listed on the IDX during the 2018–2023 period. The sample was selected using a random sampling method, resulting in 1,440 observations. The analytical tool employed in this study is panel data regression analysis with a Fixed Effect Model approach, processed using Stata software. The results indicate that operational performance, proxied by liquidity and company efficiency, has a positive effect on financial performance, proxied by profitability."]]>
<![CDATA[The Influence CSR Disclosure on Profitability of Sri-Kehati Indexed Companies with Institutional Ownership as Moderator ]]>
<![CDATA[Febryanti, Ajeng Winda]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p18
<![CDATA[This study aims to empirically prove the effect of CSR disclosure on profitability and the ability of institutional ownership as a moderating variable on that relationship. The research employed a quantitative method with regression moderation analysis, facilitated by the SPSS analysis tool. The research sample consisted of 55 companies with secondary data. The results showed that CSR disclosure had an effect on the profitability of companies indexed by Sri-Kehati. Institutional ownership can moderate the effect of CSR disclosure on the profitability of companies indexed by Sri-Kehati. This result of this study prove empirically that the higher level of CSR disclosure, the more effective management will be managing its assets. The greater proportion of institutional ownership, the greater the pressure on management to disclose its social responsibility comprehensively.]]>
<![CDATA[Corporate Governance Mechanisms and Carbon Emission Disclosure ]]>
<![CDATA[Yasa, Ferina Khusumadewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p17
<![CDATA[Carbon emission disclosure is one of the material topics in sustainability report. The research was conducted to determine the impact of corporate governance mechanisms on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange. The analysis is based on 183 sustainability reports from the 2020–2023 period. Data were collected using the documentation method, and multiple linear regression analysis was conducted using SPSS software. The findings indicate that board size and audit committee have a positive influence on carbon emission disclosure, aligning with agency theory and corporate governance principles. Conversely, institutional ownership, managerial ownership, and the proportion of independent commissioners do not exhibit a significant effect on carbon emission disclosure.]]>
<![CDATA[Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables ]]>
<![CDATA[I Made Yoga Mahardika Raharja]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p11
<![CDATA[The study aimed to understand the factors influencing the performance of accounting information systems (AIS) at the Bali Regional Development Bank Headquarters in 2024, using education and training as a moderator. The research utilized the SPSS program with the Moderated Regression Analysis test tool. A total of 98 respondents were selected using the purposive sampling method. The results indicate that while the size of the organization and its interaction with education and training do not affect AIS performance, other factors and their interactions with education and training programs do significantly influence AIS performance.]]>
<![CDATA[Auditor Reputation's Moderating Role in Intellectual Capital, Audit Committee Characteristics, and Earnings Management ]]>
<![CDATA[Melani Caroline Olivia Sinaga]]>;
<![CDATA[Made Gede Wira Kusuma]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p09
<![CDATA[The increase in company performance, followed by a decline in non-cyclicals consumer sector company profits in 2020–2022, it indicates that the corporation is using earnings management. The research objective is to empirically test the influence of intellectual capital and the audit committee on earnings management sector companies listed on the IDX in 2020-2022 which is moderated by auditor’s reputation. The sample of this research consisted of 65 companies with 196 observations. The results indicate intellectual capital has a significantly positive on management of earnings, the audit committee has a significantly negative on earnings management, and the reputation of auditors is unable to moderate the influence of intellectual capital and the audit committee on earnings management. The size of the company, used as a control variable, did not have a significant impact on earnings management. The practical implication is intellectual capital and audit committees can diminish the risk of earnings management.]]>
<![CDATA[Moderation of Predictor Variables on the Effect of Implementation of Government Accounting Standards and Accounting Understanding on the Quality of Financial Reports ]]>
<![CDATA[Jati, I Ketut]]>;
<![CDATA[Kresnandra, Anak Agung Ngurah Agung]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p07
<![CDATA[This study aims to analyze the moderating effects of accounting information systems (AIS) and internal control systems (ICS) on the relationship between SAP implementation and accounting knowledge with financial statement quality. The research was conducted at the Regional Government of Badung Regency, with the population consisting of all accounting and finance staff at the Central Office. The sample was selected using purposive sampling. Data were collected through a questionnaire that had been tested for validity, reliability, and classical assumptions, and then analyzed using moderated regression analysis. The results indicate that SAP implementation positively affects financial statement quality, as does accounting knowledge. AIS was found to moderate the effects of both SAP implementation and accounting knowledge on financial statement quality, while ICS did not show a moderating effect on either relationship. These findings highlight the importance of an effective accounting information system in improving financial statement quality, whereas the internal control system needs to be strengthened to support the effectiveness of SAP implementation and accounting knowledge in government accounting practice.]]>
<![CDATA[Achieving SDG 9 through Enhanced Local Revenue and Government Accountability in Indonesia ]]>
<![CDATA[Ramadhani, Shela]]>;
<![CDATA[Paranoan, Selmita]]>;
<![CDATA[Furqan, Andi Chairil]]>;
<![CDATA[Usman, Ernawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p10
<![CDATA[This study aims to analyze the influence of Regional Original Revenue (PAD) and accountability on the achievement of Sustainable Development Goals (SDGs) 9. This study uses panel data from local governments in Indonesia during the 2018–2021 period, with a total of 2,050 observations. Analysis is carried out on each component of PAD, namely regional tax revenue, regional levies, the results of segregated regional wealth management, and other legitimate PAD. Accountability is measured through an audit opinion issued by the Audit Board (BPK) as a proxy for the quality of public financial governance. The results show that PAD generally has a positive effect on the achievement of SDG 9, although the effect varies depending on the type of PAD source. Regional tax revenues, regional levies, and other legitimate PAD contribute positively to infrastructure development and the industrial sector, while the results of segregated regional wealth management show inconsistent influences. In addition, accountability has also been shown to have a significant positive effect on the achievement of SDG 9, which indicates that transparent and accountable regional financial management strengthens the effectiveness of development policies. These findings imply that improving the quality and quantity of PAD needs to be accompanied by strengthening accountability so that sustainable development goals can be achieved optimally.]]>
