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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. 3 (2026)" : 20 Documents clear
The Effect of Profitability, Leverage, and Institutional Ownership on the Firm Value of Transportation Companies Listed on the Indonesia Stock Exchange I.B. Reri Mahesa Baskara Diwangkara; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

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.
The Influence of Accounting Knowledge, Financial Inclusion, and Social Environment on the Saving Behavior of MSME Actors in Selong City Aldi Losa, Muhammad
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economy, but they still face low savings rates, which impact business sustainability. This study aims to analyze the influence of accounting knowledge, financial inclusion, and social environment on the savings behavior of MSME actors in Selong City. Data were collected through questionnaires from 100 MSME actors and analyzed using multiple linear regression with the help of SPSS. The results of the analysis show that accounting knowledge, financial inclusion, and social environment are not yet able to strongly explain variations in savings behavior. These findings indicate that knowledge, financial access, and social influence have not been fully internalized in MSME financial management practices. The study concludes that the formation of savings behavior requires the support of financial habits, the strengthening of accounting practices, and a social approach that is appropriate to the local context.
Credibility is Key: How Board Independence Translates ESG Disclosure into Firm Value in Indonesia Setiawan, Ricky Yunisar; Eviyanti, Novitasari; Putri, Alvianita Gunawan; Ranita Ramadhani
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p01

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of board independence in an emerging market. Using Moderated Regression Analysis on 675 firm year observations from non-financial companies on the Indonesia Stock Exchange (2017-2023), the results reveal that ESG disclosure positively affects firm value. Furthermore, board independence significantly amplifies this relationship. This highlights that in emerging markets like Indonesia, robust governance is essential to translate sustainability reporting into credible, tangible corporate value. The findings suggest managers should integrate ESG strategies with strong independent oversight, and investors should evaluate governance quality to verify the credibility of a firm's sustainability initiatives.
The Relationship Between Fraud Hexagon and Corruption Pradnyani, I Dewa Ayu Agung Oka; Sukartha, Putu Dyan Yaniartha; Widhiyani, Ni Luh Sari; Ratnadi, Ni Made Dwi
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p02

Abstract

Corruption is notably the most prevalent in Indonesia. State-Owned Enterprises (SOEs) represent the second most affected sector by fraudulent activities. This study aims empirically examine the relationship between the elements of the fraud hexagon and corruption. The research focuses on SOEs listed on the Indonesia Stock Exchange between 2001 and 2023, 459 observations were selected using a purposive sampling technique. Data were collected through documentation methods and analyzed using multiple logistic regression analysis. The analyzed result reveal that pressure and rationalization show a negative relationship with corruption. Opportunity and collusion show a positive relationship with corruption. The capability and ego element, however, does not exhibit a significant relationship with corruption. These results provide additional insights and empirical evidence on how opportunity and collusion contribute to corruption. Furthermore, the implications of this study offer meaningful contributions to SOEs, investors, prospective investors, and policymakers, supporting efforts to strengthen governance and prevent corruption in key public sector institutions.
The Effect of Green Investment and Board Diversity on Carbon Emission Disclosure in Energy Sector Companies in Indonesia Ghaniya Ariska Fidiano; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p04

Abstract

Carbon emission disclosure reflects a company's environmental commitment. This research aims to assess the role of green investment, board gender diversity, and board educational background affect carbon emission disclosure in energy sector companies in Indonesia during the 2021–2024 period. Total of 112 observations were selected using purposive sampling and examined using multiple linear regression. The findings show that green investment and the proportion of board members with economics and business education enhance carbon emission disclosure. In contrast, the proportion of female directors shows no significant effect. These findings contribute to the development of stakeholder and legitimacy theories and offer implications for companies, investors, and policymakers.
Determinants of Earnings Quality in Indonesian State-Owned Enterprises (SOEs) in the Post-COVID-19 Period Dewa Ayu, Dyah Prema Gandhi; I Gde Ary, Wirajaya
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p08

Abstract

Corruption is notably the most prevalent in Indonesia. State-Owned Enterprises (SOEs) represent the second most affected sector by fraudulent activities. This study aims empirically examine the relationship between the elements of the fraud hexagon and corruption. The research focuses on SOEs listed on the Indonesia Stock Exchange between 2001 and 2023, 459 observations were selected using a purposive sampling technique. Data were collected through documentation methods and analyzed using multiple logistic regression analysis. The analyzed result reveal that pressure and rationalization show a negative relationship with corruption. Opportunity and collusion show a positive relationship with corruption. The capability and ego element, however, does not exhibit a significant relationship with corruption. These results provide additional insights and empirical evidence on how opportunity and collusion contribute to corruption. Furthermore, the implications of this study offer meaningful contributions to SOEs, investors, prospective investors, and policymakers, supporting efforts to strengthen governance and prevent corruption in key public sector institutions.
Analysis Of Readiness for Implementation Of PSPK 1 and PSPK 2 Case Study: PT XYZ Muhammad Ricky Setiawan, Muhammad Ricky Setiawan
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan mengevaluasi kepatuhan Laporan Keberlanjutan PT XYZ tahun 2024 terhadap POJK No. 51/POJK.03/2017 dan SEOJK No. 16/SEOJK.04/2021, serta menilai kesiapan penerapan standar global IFRS S1 (pengungkapan informasi keuangan terkait keberlanjutan) dan IFRS S2 (pengungkapan terkait iklim). Metode yang digunakan adalah studi kasus kualitatif melalui analisis konten terhadap dokumen perusahaan dan pemetaan kesenjangan (gap analysis) terhadap ketentuan IFRS S1–S2. Hasil menunjukkan pemenuhan komponen utama SEOJK dan penguatan tata kelola ESG; namun masih terdapat celah pada keterkaitan informasi keberlanjutan dengan perencanaan keuangan, pengukuran dampak finansial saat ini dan dampak finansial dimasa depan, serta pengungkapan metrik dan target spesifik industri. Penelitian ini berkontribusi menyediakan rekomendasi bertahap untuk adopsi IFRS S1–S2.
Determinants Influencing Performance with Organizational Culture as a Moderating Variable Fadhillah Octa Viola Ranti; Nasrizal; Nur Azlina
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Based on the 2019 Health Profile report was found that the performance of Community Health Centers (Puskesmas) in Indonesia is still not optimal, also occurs at Puskesmas Minas in Siak Regency, Riau Province. This study aims to test and analyze the influence of Good Government Governance, Organizational Commitment, Internal Supervision, and Human Resource Quality on performance moderated by Organizational Culture. The data used are primary data sourced from questionnaires distributed to respondents. The data analysis technique used is SEM WarpPLS tool. The results of the study indicate that Good Government Governance, Organizational Commitment, Internal Supervision, and Human Resource Quality have an influence on performance. Organizational culture moderates the influence of Organizational Commitment and Internal Supervision on performance, while organizational culture is unable to moderate the influence of Good Government Governance and Human Resource Quality on performance.
Evaluation of the Implementation of Internal Control in the Project Budget Realization of PT ABC Ratna Wangi, Wiwi; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

PT ABC, engaging in solar power plants, faces obstacles in project budget realization due to weak internal control. This study aims to evaluate the effectiveness of internal control in project budget realization at PT ABC. Internal control plays an important role because weaknesses in this process can cause operational and financial losses. This study uses a qualitative method with a case study approach that focuses on identifying risks and control activities. Research data was obtained through semi-structured interviews with management and analysis of company documents. The results of the study indicate that PT ABC's internal controls still have a number of weaknesses, mainly due to the lack of a systematic risk register and adequate SOPs to support each stage of budget realization. This condition indicates that the risk identification and mitigation processes are not yet optimal in order to PT ABC needs to develop a risk register, establish written procedures, and strengthen inter-division coordination.
Measuring The Level of Risk Maturity in Hospital using Risk Maturity Index (RMI) Latumenasse, Arnetha Irene; Diyanty, Vera
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study measure the level of risk management implementation at ABC Hospital using the Risk Maturity Indeks (RMI) that has already been adjusted with the Decree of the Minister of Health (Kepmenkes) No. 1596 of 2024 for the hospital context. The study was conducted in a class D private hospital beds, using a case study approach. To achieve the objective, we conduct the documentations study and semi-structured interviews with 6 respondents. The results indicate that ABC Hospital's risk maturity level remains in the Initial Phase (+), with an RMI score of 1.5. This suggest that formal risk management activities are conducted on an ad hoc basis to fulfill accreditation requirements, and still rely on Quality Committee.

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