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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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INDONESIA
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. 2 (2025)" : 20 Documents clear
The Effect of ESG Disclosure on Company Value with Good Corporate Governance Practices as a Moderating Variable Rismah Qurniasih; Pramurindra, Rezky; Fakhruddin, Iwan; Inayanti, Nur Isna
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

IIn facing global challenges in the business world, Indonesia has made Environmental Social and Governance (ESG) a trend developed to strengthen business strategy. The presence of good corporate governance (GCG) to control management abuse so that the company's value can be increased. This study aims to determine the effect of ESG disclosure on company value with the role of GCG as a moderator. The population of this study were companies indexed by IDX ESG Leader for the period 2020-2023 on the Indonesia Stock Exchange. The use of purposive sampling resulted in 64 companies as research samples. Data analysis was carried out using panel data regression techniques with E-Views 12 software showing that: ESG has a negative effect on company value; institutional ownership and audit committees cannot moderate the effect of ESG on company value. Independent commissioners strengthen the influence of ESG on company value. 
Moderating Role of CSR Disclosure on the Relationship Between Financial Constraints, Leverage, and Tax Aggressiveness Putu Dhira Pratiwimba; Damayanthi, I Gst Ayu Eka
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax aggressiveness leads to suboptimal tax revenues and has negative implications for the country's overall economic well-being. This study explores the moderating role of corporate social responsibility (CSR) disclosure in examining the effects of financial constraints and leverage on tax aggressiveness. The research employs a purposive sampling method to select a sample of 82 mining companies and utilizes Eviews 13 for analysis through moderated regression techniques. The findings indicate that leverage is positively associated with tax aggressiveness, whereas financial constraints do not significantly impact tax aggressiveness. Furthermore, CSR disclosure mitigates the positive effect of leverage on tax aggressiveness but has no moderating impact on the relationship between financial constraints and tax aggressiveness. Theoretically, this study reinforces three distinct theories related to the variables examined. Practically, the research serves as a valuable resource for future studies and provides insights for company management and policymakers in the formulation of effective tax policies.
Analysis of Obstacles in Supervision of Value Added Tax Collectors on Trading Through Electronic Systems Fakhri Jamal Yusuf Siregar; Nuryanah, Siti
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Directorate General of Taxes (DGT) made a change to the duty and function of the supervision of KPP Badan dan Orang Asing (Badora) to supervise the business actors of Trading Through Electronic Systems (TTES). This research aims to analyze the obstacles faced by Account Representatives (AR) at KPP Badora in supervising TTES VAT collectors using the ADKAR model. A case study approach with mixed methods was employed in this research, with data collected through questionnaires and interviews. The results showed that ARs experienced obstacles in supervising TTES VAT collectors based on the ADKAR model. While no obstacles were identified in the aspects of awareness and desire, challenges were evident in the aspects of knowledge, ability, and reinforcement. In the knowledge aspect, ARs lacked a comprehensive understanding of the business processes of TTES VAT collectors. In the ability aspect, obstacles included the absence of comparative data on transaction values and traffic volume, an insufficiently supportive supervisory information system, and unenforceable sanctions. Finally, in the reinforcement aspect, ARs were not supported by a supervisory business process tailored to the specific characteristics of TTES VAT collectors.
Evaluation of the Effectiveness of the Implementation of the Enterprise Resource Planning (ERP) System on the Financial Reporting Process of PT Telecommunications Company. Surya Madukara; Mita, Aria Farah
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to evaluate the effectiveness of the ERP system implemented at PT ABC, one of the largest telecommunications companies in Indonesia. This evaluation is important to ensure the ERP system provides optimal benefits for the company. This research uses a qualitative method with triangulation analysis through interviews with 5 resource persons and document analysis related to ERP. The Delone and Mclean model is used to assess system effectiveness based on five main aspects: System Quality, Information Quality, Service Quality, User Satisfaction, and Net Benefit. The results showed that the ERP system at PT ABC was effective in the aspects of System Quality, Information Quality, User Satisfaction, and Net Benefit. However, the Service Quality aspect still needs to be improved through further training. The advantage of this research is a comprehensive approach that assesses ERP effectiveness not only from the technical side, but also user satisfaction and business benefits.
The Impact of Earnings Per Share, Dividend Payout Ratio, BI Rate, and Inflation on Stock Price Volatility Ayu Sufi Jannati; Hasibuan , Henny Triyana
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to provide empirical evidence on the influence of Earnings Per Share (EPS), Dividend Payout Ratio, BI Rate, and Inflation on Stock Price Volatility. The study focuses on companies listed in the Kompas 100 Index on the Indonesian Stock Exchange (IDX) during the 2018-2022 period. A total of 120 observations were obtained from 24 companies selected using the purposive sampling method, with a five-year observation period. The data analysis technique employed in this research is multiple linear regression analysis. The results indicate that Earnings Per Share and Inflation negatively affect stock price volatility, while the BI Rate has a positive effect. The Dividend Payout Ratio, however, shows no significant impact on stock price volatility. These findings support the validity of signaling theory in explaining the effects of EPS, the BI Rate, and Inflation on stock price volatility.
Determinants of Secondary Adjustment Tax Disputes in Transfer Pricing: An Empirical Study in the Indonesian Context Hubaya Arif Auliya; Rosid, Arifin
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax disputes involving secondary adjustments in transfer pricing at the Indonesian Tax Court have risen, despite a decline in cases filed by the Directorate General of Taxes between 2021 and 2023. This study examines the underlying causes of these disputes through Root Cause Analysis (RCA) and Fishbone Diagrams. The analysis draws on 358 court rulings, a comprehensive literature review, and semistructured interviews with eight key stakeholders, including judges, tax auditors, tax objection officers, and tax consultants. The findings highlight several critical factors contributing to these disputes. These include the lack of a clear definition for disguised dividends—an issue arising from the application of secondary adjustments under Indonesian regulations—varying interpretations of Ministry of Finance Regulation No. 22/2020, limited technical competence among tax auditors, and aggressive tax audit targets. These factors create legal uncertainty and increase the likelihood of disputes. To address these challenges, the study recommends clarifying relevant regulations, strengthening tax auditor training programs, and shifting the focus of tax audits from quantity to quality. Implementing these measures is expected to enhance legal certainty, reduce the frequency of disputes, and contribute to a more robust and effective tax administration system in Indonesia.
Influence of Managerial Ownership, Board Independence, and Leverage on Financial Performance in the Financial Sector Francis; Trisnawati, Estralita
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the impact of managerial ownership, independent commissioners, and leverage on the financial performance of financial sector firms in Indonesia, with the growth of Bank Indonesia's interest rates as a moderating variable. A quantitative research approach is employed, utilizing secondary data from the financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX). The analysis is conducted using Moderated Regression Analysis (MRA). The findings indicate that managerial ownership and independent commissioners positively influence financial performance, while leverage exhibits a nonlinear relationship with financial performance. Additionally, the growth of Bank Indonesia's interest rates moderates the relationship between leverage and financial performance, reinforcing specific interactions between the independent variables and firm performance. These results provide insights into the role of corporate governance mechanisms and capital structure in shaping financial outcomes within Indonesia’s financial sector.
Risk Management Practices in Regional Public Hospitals: An Analysis of BLUD Financial Management in Accordance with Ministerial Regulations Patricia Frenio Kristanto; Lisdiono , Purwatiningsih
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the implementation of risk management at W Regional General Hospital (RSUD W), which operates under the financial management model of a Regional Public Service Agency (BLUD). The evaluation is based on the integrated risk management guidelines set forth in Minister of Health Regulation (PERMENKES) No. 25 of 2019, complemented by the ISO 31000 risk management framework. Data were collected through semi-structured interviews with key stakeholders and a review of internal documentation, including the hospital’s profile, strategic and business plans, budget reports, and risk management documentation. A thematic analysis approach was employed to evaluate practices across the stages of risk management. The findings reveal that although the hospital has adopted an integrated risk management framework encompassing all prescribed stages, the implementation falls short of full compliance with the standards outlined in PERMENKES No. 25 of 2019. While certain processes align with regulatory expectations, the application of risk management remains inconsistent, particularly in non-clinical and financial functions. These discrepancies suggest a need for greater coherence and rigor in implementation. To enhance the effectiveness of risk management and improve hospital performance, the study recommends strengthening communication processes, conducting more robust and targeted risk analyses, and fostering a stronger organizational culture centered on risk awareness and accountability. These improvements are essential for achieving a more consistent and comprehensive application of integrated risk management within the hospital’s operational and financial framework.
The Influence of Awareness, Penalties, Socialization, and Authority on Vehicle Tax Compliance in Situbondo Muhammad Abdullah Qomari; Laksmi, Ayu Chairina
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the influence of tax awareness, tax sanctions, tax socialization, and the authority's power on the compliance of motor vehicle taxpayers in Situbondo Regency, East Java. Using the Theory of Planned Behavior (TPB) as a theoretical framework, this research investigates how these factors contribute to taxpayers' compliance behaviors. Data were collected from 100 respondents through surveys and analyzed using multiple linear regression. The results indicate that tax awareness, tax sanctions, tax socialization, and the authority's power significantly affect taxpayer compliance. These findings suggest that improving these factors can enhance tax compliance among motor vehicle owners in Situbondo Regency.
Assessing Fraud Pentagon Theory's Impact on Financial Statement Fraud Risk in Indonesian Mining Firms Faisal Riyanda Putra; Respati, Novita Weningtyas; Hudaya, Muhammad
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the applicability of the Fraud Pentagon Theory in detecting fraudulent financial reporting within the mining sector. The theory comprises five elements—hubris, pressure, opportunity, justification, and capability—which collectively offer a more comprehensive framework for understanding the motivations and conditions that facilitate financial statement fraud. The research population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using purposive sampling, 48 companies were selected for analysis. Logistic regression was employed to evaluate the influence of Fraud Pentagon indicators on the likelihood of fraudulent financial reporting. The findings indicate that variables such as auditor changes, company characteristics, external pressure, financial stability, and the pursuit of financial targets significantly influence the risk of misleading financial disclosures. Meanwhile, factors including the frequency of CEO photographs in annual reports, changes in board directors, weak internal controls, and managerial ownership were found to have a more limited effect. These results highlight the importance of a multidimensional approach in detecting and mitigating financial reporting fraud. Stakeholders such as regulators, auditors, corporate management, and boards of commissioners should consider these indicators when assessing fraud risk to enhance transparency and safeguard the integrity of financial information.

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