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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. 6 (2025)" : 20 Documents clear
The Role of Liquidity in Moderating the Determinants of Profit Growth in Village Credit Institutions I Gede Ferry Sugiartha; Anantawikrama Tungga Atmadja; Lucy Sri Musmini
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p01

Abstract

This study investigates the influence of net profit margin and capital adequacy on profit growth, with liquidity serving as a moderating variable, in Village Credit Institutions (LPDs) in Badung Regency. The research population comprised 122 LPDs registered with the LPLPD in Badung Regency. Using a purposive sampling method, 109 LPDs were selected, resulting in a total of 654 observations over a six-year period from 2019 to 2024. Data analysis was conducted using the Moderated Regression Analysis technique. The findings indicate that both net profit margin and capital adequacy exert a positive effect on profit growth. Additionally, liquidity was found to strengthen the relationship between these variables and profit growth, confirming its moderating role. This implication proves that the right LPD utilizes liquidity for optimal quality credit expansion, so that net income margins and capital assessments have a positive impact on profit growth.Keywords: Liquidity; Net Profit Margin; Capital Assessment; Profit Growth
The Impact of Good Corporate Governance on the Quality of Sustainability Reports Maria M. Virginia De Pazzi; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p02

Abstract

This research aims to examine the effect of Good Corporate Governance (GCG) on the quality of Sustainability Reports (SR). The population for this study consists of energy companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sample was determined using purposive sampling, resulting in a total of 143 companies. Legitimacy theory is used to explain the findings. Data analysis was performed using multiple linear regression. The results show that the proportion of independent commissioners, the frequency of audit committee meetings, and the proportion of managerial ownership positively affect the quality of SR. Conversely, the size of the board of directors negatively affects the quality of SR. Keywords: Sustainability report quality; proportion of independent commissioner; audit committee meetings; proportion of managerial ownership; board size.
Financial Distress and Abnormal Operating Cash Flows: Firm-Size Moderation of Auditor Going-Concern Opinions Muhammad Jufrianci Dewa; Lilis Ardini; Suwardi Bambang H
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p03

Abstract

Auditors routinely assess financial distress and unusual patterns in operating cash flows when judging a client’s ability to continue as a going concern. This study investigates whether (i) financial distress and (ii) abnormal operating cash flows influence the likelihood of receiving a going-concern audit opinion, and whether firm size moderates these relationships. The sample comprises 40 property and real-estate firms listed on the Indonesia Stock Exchange over 2018–2022 (N = 200 firm-year observations). Financial distress is proxied by Altman’s Z?-Score, abnormal cash flows are measured as discretionary deviations from expected operating cash flows, and firm size is captured by the natural logarithm of total assets. Logistic regressions are estimated in SPSS 26. Results show that higher financial distress significantly increases the probability of a going-concern opinion. In contrast, abnormal operating cash flows do not exhibit a statistically significant effect. Firm size moderates the distress–opinion link—larger firms facing distress are less likely to receive a going-concern qualification—indicating a pure moderation effect. Firm size does not, however, moderate the association between abnormal cash flows and the audit opinion. These findings highlight the primacy of traditional distress metrics in auditors’ going-concern judgments and suggest that organisational scale can temper the audit consequences of financial distress, whereas cash-flow abnormalities per se carry limited incremental weight in this setting. Keywords: Going Concern Audit Opinion; Financial distress; Abnormal cash flow from operating; Firm Size; Altman Z’Score.
The Effect of ESG Score on Stock Return: Do Financial Performance and Market Performance Moderate? Dwi Nurnaningsih; Lilik Handajani
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p04

Abstract

The rising public attention on environmental and social issues, as well as corporate management strategies in addressing these issues, make ESG practices are crucial to observe. Therefore, this study is intended to examine the effect of ESG Score on Stock Return with Financial and Market Performance as moderating variables. The research method is associative quantitative, conducted on companies listed in ESG Sector Leaders IDX KEHATI Index from 2019 to 2023. There were 18 companies with the number of observations narrowed because there were a number of outlier data, resulting in 44 observations. Panel data were analyzed with Moderated Regression Analysis (MRA). The results of empirical testing show that ESG scores have a significant and positive effect on stock returns. And financial performance proxied through ROA strengthens the correlation of ESG scores and stock returns, while the ROE proxy is unable to moderate the relationship between the two variables. While, market performance (TQ) weakens the correlation between ESG scores and stock returns. In practical terms, this research contributes as a consideration for managers and investors to evaluate ESG adoption as an opportunity to attract sustainable investment. Keywords: ESG Score; Stock Return; Sustainability; Return on Assets; Tobin’s Q
Time Budget Pressure and Individual Factors as Triggers of Dysfunctional Audit Behavior in Government Auditors Michael Andre; Siti Mutmainah
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p05

Abstract

The suboptimal role of Indonesia's Government Internal Control System in enhancing state financial accountability has prompted this study to analyze factors influencing dysfunctional audit behavior among government auditors. This quantitative research utilized data from 100 respondents collected through questionnaires and analyzed using PLS-SEM. The findings reveal that: (1) time budget pressure increases dysfunctional behavior; (2) independence and religiosity decrease dysfunctional audit behavior; (3) male auditors demonstrate a higher propensity for dysfunctional audit behavior; and (4) professional competence shows no effect. These results underscore the importance of workload management, strengthened independence, and integration of ethical-religious values in preventing dysfunctional audit practices. Keywords: Dysfunctional; Audit; Religiosity; Gender.
The Effect of the Covid-19 Pandemic, Liquidity, Leverage, and Intellectual Capital on Company Value Ni Putu Sandra Susila Dewi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p06

Abstract

This study aims to explore the effects of the COVID-19 pandemic, leverage, liquidity, and intellectual capital on firm value. It analyzes a sample of 79 non-cyclical consumer companies listed on the Indonesian Stock Exchange (IDX) during the specified observation period, culminating in 311 data points. A purposive sampling technique was employed, which selectively included companies based on set criteria, thus not representing the entire population equally. Data were analyzed using multiple linear regression, revealing that while the COVID-19 pandemic did not affect firm value, leverage had a negative impact. Conversely, liquidity and intellectual capital were found to positively influence firm value. The findings provide valuable insights for stakeholders regarding the determinants of firm value under the influence of varying economic conditions.  Keywords: Company Value; Covid-19 Pandemic; Liquidity; Leverage; Intellectual Capital
The Role of Industry Sensitivity in Moderating The Effect of Environmental, Social, and Governance (ESG) on Financial Distress Ahmad Luthfi; Sari Atmini
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p07

Abstract

This study aims to analyze and obtain empirical evidence on the effect of Environmental, Social, and Governance (ESG) on financial distress, and the role of industry sensitivity in strengthening the effect of ESG on financial distress. The research sample selected through purposive sampling consist of 108 Morningstar Sustainalytics rated companies listed on the Indonesia Stock Exchange in 2024. The results of the data analysis utilizing Moderated Regression Analysis (MRA) exhibit that ESG has a significant negative effect on financial distress, suggesting that the higher the ESG performance, the lower the risk of financial distress. However, contrary to the proposed hypothesis, industry sensitivity significantly weakens the negative effect of ESG on financial distress. Keywords: ESG; Financial Distress; Industry Sensitivity; Z-Score; ESG Rating.
Critical Analysis of the Application of PSAK 105 in Mudharabah Financing at BMT Barokah Tegalrejo Arifah; Qurotul Aini; Yeny Fitriyani
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p08

Abstract

The suboptimal implementation of PSAK 105 on Mudharabah accounting within Islamic microfinance institutions forms the foundation of this study. Focusing on BMT Barokah Tegalrejo, the research critically examines the application of PSAK 105 across the dimensions of recognition, measurement, presentation, and disclosure. A qualitative descriptive-critical methodology was employed, with data primarily sourced from an in-depth interview with the institution’s manager. The fieldwork was conducted between December 4, 2024, and January 6, 2025. The findings reveal partial compliance with PSAK 105. Key areas of conformity include the initial recognition of investment, the application of cash-based measurement, income recognition based on financial projections, and the use of profit-sharing mechanisms. Nevertheless, notable deviations were observed in the accounting treatment of receivables after contract termination, the premature recognition of loss provisions prior to contract maturity, and deficiencies in financial statement disclosures. These inconsistencies potentially undermine the reliability and transparency of financial reporting. The study underscores the need for strengthened managerial comprehension of PSAK 105 and recommends the development of comprehensive standard operating procedures (SOPs) to support consistent and compliant financial reporting practices in Islamic microfinance settings. Keywords: PSAK 105, Mudharabah, Sharia Accounting, BMT, Financial Report
The Margaridation of Household Accounting by Patriacial Ideology: A Phenomenological Study M Iqbal Fansyuri; Ayudia Sokarina
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p09

Abstract

This study aims to explore the meaning of household accounting using an interpretive paradigm and a phenomenological approach. Data were collected through in-depth interviews with individuals who have lived a household. Data analysis was carried out through the stages of Noema, Epoche, Noesis, Intentional Analysis, and Eidetic Reduction. The results of the study indicate that household accounting practices are marginalized due to the dominance of patriarchal ideology that places men as the main authority holders in the family. Based on the reflective awareness of informants, household accounting has two meanings: material and immaterial. The material meaning refers to the double burden of housewives in managing finances and domestic work, while the immaterial meaning includes psychological pressure, limitations in decision-making, and belief in sustenance from God. This study contributes to the development of accounting theory by showing that household accounting is a practice that is full of ideological values, so it reflects more social and emotional pressure than just a technical tool for financial management and decision-making. Keywords: Household Accounting; Phenomenology; Accounting Ideology; Financial Management.
Optimizing the Understanding of Accounting and Tax Obligations in Palm Oil Plantation Cooperatives: An Institutional Theory and Deterrence Theory Perspective Josua Alister; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p10

Abstract

Understanding Accounting and Tax Obligations is a crucial aspect for palm oil plantation partnership cooperatives in maintaining financial health and regulatory compliance. This study examines cooperative managers’ understanding of accounting and tax obligations and recommends optimization strategies that can be implemented both internally and externally. The research adopts a qualitative approach through in-depth interviews with four cooperatives in East Kalimantan, the core companies, the Cooperative Office, and the Tax Office. The novelty of this research lies in its discussion of accounting comprehension followed by tax understanding within palm oil plantation cooperatives. The findings indicate that while cooperatives are aware of their obligations, their implementation remains materially inadequate, influenced by external pressures and sanctions. Proposed strategies include, internally, the recruitment of experts by cooperatives and improvement of plantation recordkeeping governance. Externally, collaboration between the Cooperative Office and the Tax Office in providing assistance is necessary, as well as the establishment of communication channels among core companies, cooperatives, and the tax office for ongoing support. As a final step, tax audits by the authorities can be conducted to further enhance understanding. Keywords: Cooperative; Oil Palm; Accounting; Tax Liability;

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