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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. 12 (2025)" : 20 Documents clear
The Influence of the Board of Commissioners and Institutional Ownership on the Financial Performance of Mining Companies on the IDX in 2018-2020 Kusumadewi, Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p25

Abstract

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.
The Effect of Sustainability Performance, Environmental Cost, and Environmental Performance on Firm Value Komang Suci Purnami; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value is a measure reflecting the market’s perception of a company’s overall worth, encompassing not only the value of physical assets but also future profit prospects, management performance, financial stability, various other factors influencing profitability and sustainability. This study aims to explore the influence of sustainability performance, environmental cost, and environmental performance on company value. The sample consists of 42 energy and mining companies listed on the BEI during 2019–2023, totaling 178 observations. The results show that sustainability performance has a negative effect on company value. Environmental cost has a positive and significant effect on company value. Environmental performance does not affect company value in the energy and mining sectors. These findings provide partial support for legitimacy theory and stakeholder theory in the context of environmental cost disclosure and company value. Stakeholders are advised to consider sustainability factors before making investment decisions in energy and mining companies.
Firm Size, Institutional Ownership, and Profitability: Determinants of Income Smoothing Practices in Indonesian Manufacturing Firms Ni Putu Liana Pratiwi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

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.
The Effect of Operational Performance on Financial Performance of Companies Listed on the Indonesia Stock Exchange Gusti Ayu Putu Rustika Pradnyani ; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Kinerja keuangan mencerminkan keadaan finansial perusahaan dalam periode tertentu yang bisa diukur menggunakan rasio profitabilitas. Profitabilitas perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018–2023 menunjukkan tren fluktuatif, yang mengindikasikan adanya tantangan dalam mempertahankan kinerja keuangan di tengah dinamika pasar. Penelitian ini bertujuan menganalisis pengaruh kinerja operasional pada kinerja keuangan. Populasi penelitian yang dipakai yakni seluruh perusahaan yang terdaftar di BEI periode 2018–2023. Pemilihan sampel dilakukan memakai metode random sampling, me$nghasilkan sebanyak 1.440 observasi. Alat analisis yang dipakai penelitian ini yakni analisis regresi data panel pendektan Fixed Effect yang diolah menggunakan software Stata. Hasil analisis menunjukkan kinerja operasional yang diproksikan dengan liku$iditas dan efisiensi perusahaan berpengaruh positif pada kinerja keuangan yang diproksikan dengan profitabilitas
The Influence CSR Disclosure on Profitability of Sri-Kehati Indexed Companies with Institutional Ownership as Moderator Febryanti, Ajeng Winda; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

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.
Corporate Governance Mechanisms and Carbon Emission Disclosure Yasa, Ferina Khusumadewi; I Putu Sudana
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

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.
Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables I Made Yoga Mahardika Raharja; Gede Juliarsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the influence of factors affecting AIS performance with education and training as moderating variables. Conducted at the Head Office of PT. Bank BPD Bali in 2024, the study utilized the SPSS program with Moderated Regression Analysis as the analytical tool. The number of respondents was 98 people selected through purposive sampling method. The results indicate that organizational size and its interaction with education and training do not significantly affect AIS performance. However, user involvement, personal technical skills, top management support, along with their interaction with education and training, significantly influence AIS performance.
Auditor’s Reputation Moderates the Influence of Intellectual Capital and the Audit Committee on Earnings Management Melani Caroline Olivia Sinaga; Made Gede Wira Kusuma
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

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.
Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior: Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior Jati, I Ketut; Kresnandra, Anak Agung Ngurah Agung
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

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.Keywords : Kualitas Laporan  Keuangan,  Penerapan  Sistem Akuntansi  Pemerintah, Pemahaman Akuntansi, Sistem Informasi Akuntansi, Sistem Pengendalian Internal.
Achieving SDG 9 through Enhanced Local Revenue and Government Accountability in Indonesia Ramadhani, Shela; Paranoan, Selmita; Furqan, Andi Chairil; Usman, Ernawati
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

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.

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