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 Effect Of Financial Leverage, Capital Structure, Intellectual Capital On Financial Performance Company Size As A Moderating Variable ]]>
<![CDATA[Wahyuni]]>;
<![CDATA[Sri Hermuningsih]]>;
<![CDATA[Pristin Prima Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The increasing development of the business world requires maximum performance from the company’s resources, both tangible and intangible assets, not only focusing on marketing or sales but also focusing on the financial sector. This research aims to determine the effect of financial leverage, capital structure and intellectual capital on financial performance with company size as a moderator in mining sector companies listed on the Indonesia Stock Exchange, with a sample of 92 data, using the purposive sampling method and moderated regression analysis (MRA). The results of the analysis show that the variables financial leverage and company size have a positive effect on financial performance. Meanwhile, the capital structure and intellectual capital variables negative effect on financial performance. Company size weakens the influence of financial leverage on financial performance. Company size streangthens capital structure on financial performance.]]>
<![CDATA[Impact of Government Accounting Standards, Human Resource Competency, and Accounting Information Systems on the Quality of Financial Statements ]]>
<![CDATA[Anak Agung Istri Agung Maha Dewi]]>;
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The financial reports of Badung Regency illustrate the role of financial reporting in promoting accountability and transparency within local government financial management. This study aims to evaluate the impact of government accounting standards (GAS) implementation, human resource (HR) competencies, and accounting information systems (AIS) on the quality of financial statements. A sample of 84 local government officials was purposively selected from a total population of 241. The data was analyzed using multiple linear regression with SPSS version 26. The findings reveal that while HR competency does not significantly influence the quality of financial statements, the implementation of GAS and AIS does contribute positively. These results provide valuable insights for researchers and readers regarding the influence of GAS, HR competency, and AIS adoption on the quality of financial reporting in Badung Regency. ]]>
<![CDATA[Capital Expenditure as a Mediator of Regional Financial Independence: Empirical Evidence from East Java ]]>
<![CDATA[Evita Dian Kurniasih]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study examines the role of capital expenditure as a mediating variable in the relationship between locally generated revenue (Pendapatan Asli Daerah or PAD), general allocation funds (Dana Perimbangan or DP), economic growth, and the financial independence of district and municipal governments in East Java Province. The analysis utilizes secondary data sourced from the East Java Provincial Budget Realization Report (Laporan Realisasi Anggaran or LRA), obtained from regional budget (APBD) documents, as well as economic growth data published by the Central Statistics Agency for the period 2018–2022. Path analysis is employed to assess the relationships among the variables, while the Sobel test is used to evaluate the mediating effect of capital expenditure. The results indicate that both PAD and economic growth exert a positive influence on capital expenditure and financial independence. In contrast, DP does not have a significant effect on either capital expenditure or financial independence. Furthermore, the Sobel test reveals that capital expenditure does not mediate the relationship between PAD, DP, and financial independence.]]>
<![CDATA[Analysis of Obstacles to Completion of Follow-up Recommendations in ABC Regional Government ]]>
<![CDATA[Hasibuan, Tirmizi Azhar]]>;
<![CDATA[Ratna Wardhani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study analyzes the obstacles to the completion of follow-up recommendations by the Regional Government of ABC on the Province Inspectorate of XYZ reports. This study aims to determine obstacles in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports. The data collection will be collected using semi-structured interviews with the follow-up team and Regional Apparatus. The data collection will be collected using documentation for the implementation of follow-up. Then this study uses data analysis techniques, namely content analysis. The results of the study indicated that the Regional Government of ABC’s compliance in follow-up recommendations on the Province Inspectorate of XYZ reports is not yet optimal, then the role of Regency Inspectorate of ABC is not yet optimal, and there are obstacles faced by Regional Apparatus in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports which resulted in a low level of follow-up completion.]]>
<![CDATA[Analysis of Employee Readiness to Strengthen the Success of Digital Transformation in Public Institutions ]]>
<![CDATA[Widya Ayu Ratnasari]]>;
<![CDATA[Hermawan, Ancella Anitawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to analyze employee readiness in supporting the successful implementation of digital transformation at the Directorate General of Taxes (DGT). Using a qualitative approach, this research utilizes questionnaires and Focus Group Discussions so as to gain a more detailed perspective. The findings show that although employees show a high level of awareness and motivation, there are still gaps in understanding the implications of the transformation on daily tasks, especially for those with less experience. The complexity of the new system and existing communication challenges highlighted areas for improvement in training and reinforcement strategies. The research concludes that addressing these readiness gaps through targeted interventions, such as enhanced training and clear communication, is critical to sustaining employee engagement and achieving the desired transformation outcomes. This research provides actionable insights for public institutions that are undertaking digital transformation efforts.]]>
<![CDATA[Evaluation of Risk Culture Implementation at PT XYZ Financing Company ]]>
<![CDATA[Nico Priyantha Tarigan]]>;
<![CDATA[Tubagus Muhamad Yusuf Khudri]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research evaluates the implementation of risk culture at PT XYZ, focusing on the IRM Framework 2012. Despite its significance, PT XYZ's risk culture remains suboptimal, primarily due to low employee risk awareness. This has led to a three-year surge in the Allowance for Doubtful Accounts, potentially impacting profitability. A mixed method study combining surveys and interviews, was conducted to investigate underlying causes. Results reveal an "adventurous" decision-making style among employees, which while fostering innovation, can lead to impulsive choices. Furthermore, the analysis of eight risk culture aspects identified four areas for improvement: Responding to Bad News by encouraging open communication and recognizing risk reporting, Rewarding Appropriate Risk Taking by aligning incentives with responsible risk-taking behaviors, Risk Resources by strengthening the risk management department's independence and capacity and Risk Competence by enhancing employee risk knowledge and skills through training and certification.By addressing these areas, PT XYZ can bolster its risk culture and mitigate potential future losses.]]>
<![CDATA[Analysis Of Bid Ask Spread And Volume Transaction Against The Holding Period ]]>
<![CDATA[Harfina Handayani]]>;
<![CDATA[A. Ifayaani Haanurat]]>;
<![CDATA[Muchriana Muchran]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research aims to analyze the influence of Bid Ask Spread and Transaction Volume on the Holding Period of two indices, namely JII and LQ45. The data used consists of secondary data, including the total value from market opening to closing, daily Bid Ask Spread data, Transaction Volume, and Holding Period of both indices over one month. The population and sample in this study are 30 JII companies and 45 liquid LQ45 companies for the period of 2024. This quantitative research employs descriptive analysis techniques, classical assumption tests, and multiple regression tests to examine the relationship between Bid Ask Spread and Transaction Volume on the holding period. The results indicate that Bid Ask Spread affects the Holding Period of both indices, as a higher spread leads investors to hold their shares longer. Additionally, Transaction Volume also influences the holding period of both indices, as liquid stocks tend to have a longer holding period. This provides insights for investors to design strategies and enhance the attractiveness of their stocks.]]>
<![CDATA[Engaging Youth: The Role of Social Media in Promoting Public Accountability in Local Government ]]>
<![CDATA[Elawati]]>;
<![CDATA[Victoria Kusumaningtyas Priyambodo]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study investigates the influence of youth engagement through social media on public accountability within local government settings. Focusing on the Province of West Nusa Tenggara, the research employs a convenience sampling approach to explore the dynamics of digital civic participation. Data were obtained via questionnaires distributed to a sample of 210 youth respondents, with subsequent analysis conducted using the Partial Least Squares Structural Equation Modelling (PLS-SEM) technique. The empirical findings reveal that latent engagement, follower engagement, and expressive engagement each exert a positive influence on perceptions of public accountability. These results underscore the critical role of youth as digital stakeholders in enhancing government responsiveness and transparency. More specifically, the study suggests that fostering awareness of accountability mechanisms and promoting inclusive participation among young citizens can contribute meaningfully to the democratic functioning of local governance.]]>
<![CDATA[Agency Conflict Management in Investment Stages of Startups with Venture Capital Funding ]]>
<![CDATA[Ratih Mustikoningsih]]>;
<![CDATA[Budi Frensidy]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research aims to manage agency conflicts such as information asymmetry and moral hazard that occur during the pre-investment to post-investment phases. During the investment process, Venture Capital acts as the principal, while Startups act as the agents. This study employs a qualitative method with a case study approach. The research subjects consist of one (1) Startup in the financial technology (fintech) sector and two (2) Venture Capital firms, one owned by a State-Owned Enterprise (SOE) and the other privately owned. The findings indicate that managing agency conflicts between Venture Capital and Startups requires comprehensive pre-investment assessments, including initial selection that covers financial and non financial aspects, as well as contractual agreements involving a due diligence process. Meanwhile, post-investment management is carried out through performance monitoring, staged funding, and forming a Venture Capital Syndicate.]]>
<![CDATA[Constraints on the Implementing of Lease Scheme on Land Acquisition in Toll Road Development Investment ]]>
<![CDATA[Dewi Kartika]]>;
<![CDATA[Elvia R. Shauki]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 2 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to determine the constraints faced by the Government of Indonesia in implementing the lease scheme in the land acquisition process in the context of implementing investment in the construction of the Yogyakarta-Bawen toll road. The data used are primary data derived from semi-structured interviews with the Directorate General of Highways of the Ministry of Public Works and Public Housing (PUPR) and secondary data in the form of supporting documents. The data were analyzed using content analysis. The main results show that the constraints faced in the implementation of the lease scheme are the need for a process and time to negotiate towards a lease scheme agreement, the level of financial capability of the Toll Road Business Entity to pay rent, and the absence of regulations governing land leasing for development for the public interest. This study also uses the theory of equality where in this case, with the challenges faced, the lease scheme will be applied in a specific case and cannot be applied generally.]]>
