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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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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 Moderating Audit Quality on Income Smoothing Irma Widyawati; Rina Trisnawati
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.p11

Abstract

This study seeks to provide empirical data on the impact of cash holding, income tax, and dividend policy on income smoothing with audit quality as moderation in companies included in the LQ 45 index traded on the Indonesia Stock Exchange from 2019 to 2023. Based on the purposive sample method, sample of 158 companies was obtained within 5 years of research. Logistic regression and moderating analysis are used as data analysis techniques in this study. The findings of this study prove that income tax has a positively affects income smoothing, however cash holding and dividend policy do not impact on income smoothing. Furthermore, on basis of contingency theory, this study utilizes the audit quality metric score which comprises audit firm size, audit firm industry specialization, audit tenure, client importance, and going-concern audit opinion. This study empirically reveals that audit quality can moderating the effect of cash holding and dividend policy on income smoothing. Keywords: Cash Holding; Income Tax; Dividend Policy; Income Smoothing; Audit Quality
Risk Culture in Government Service Agency: Evaluate Study at Service Office X Maria Riche Christiani; Desi Adhariani
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.p12

Abstract

A strong risk culture plays an important role in the effectiveness of risk management in public sector organizations. The evaluation of risk culture at Service Office X, a unit under Ministry Y, applies the risk culture model from The Institute of Risk Management (IRM) (2012a) and the coercive isomorphism mechanism in Institutional Theory (1983). A qualitative approach with an evaluation case study method, utilizing primary data from surveys and interviews as well as secondary data from organizational documents. Findings indicate a Mercenary organizational culture with high solidarity but low social interaction. The RCA Model assessment confirms that Risk Leadership and Risk Resources are well-established, while Responding to Bad News, Accountability, Transparency, Risk Decisions, and Rewarding Appropriate Risk Taking need improvement. Institutional Theory suggests that risk culture formation aligns with the coercive isomorphism mechanism. Keywords: Risk Culture, Risk Management, Public Sector, IRM, Institutional Theory
Analysis of the Three Lines Model in Risk Management of Village Fund Procurement in East Kalimantan Bio Audi Hanantio; Chaerul D. Djakman
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.p13

Abstract

The procurement of goods and services (PBJ) funded by the Village Fund often faces high risks, including delays in implementation, nonconformity to specifications, and potential irregularities. These risks are largely due to weak internal control systems and a low understanding of risk management among village officials. This study examines how applying the Three-Line Model can improve risk management in XYZ Village's procurement process. A qualitative case study approach was employed, utilizing data collection techniques such as document review and semi-structured interviews with nine informants from the village government, the Department of Rural Development and Social Welfare (DPMDes), and the Regional Inspectorate. Data were collected from January to March 2025 and analyzed thematically using source triangulation. The results revealed that the three lines were not functioning optimally and lacked support from an integrated risk management system. This research empirically contributes to strengthening Village Fund governance by integratting risk management practices into the Three Lines Model framework. Keywords: Three Lines Model; Risk Management; Procurement of Goods and Services; Village Fund.
Liquidity, Leverage, Profitability, Coupon Rate, and Maturity Structure: Determinants of Corporate Bond Ratings Elly Helena Sitorus; Vera Intanie Dewi
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.p14

Abstract

Recent instances of default among companies in the Basic Materials sector—despite their investment-grade bond ratings—have raised concerns about the reliability of these ratings as indicators of creditworthiness. Investment-grade classifications are intended to signal a firm’s relatively robust capacity to meet its debt obligations and are typically grounded in assessments of key financial metrics. This study investigates the extent to which liquidity, leverage, profitability, coupon rate, and bond maturity influence bond ratings. A purposive sampling approach was adopted, yielding a sample of ten firms observed over the period 2020 to 2024. Employing panel data regression, the analysis explores both the individual and joint effects of the selected variables on bond ratings. The findings suggest that each of the examined factors—liquidity, leverage, profitability, coupon rate, and maturity—exerts a significant influence on bond ratings, both independently and in combination. Keywords: Liquidity; Leverage; Profitability; Coupon; Bond Maturity; Bond Rating
Job Rotation, Work Environment, and Civil-Service Educator Performance: The Mediating Role of Work Motivation Putu Ita Widyantari Utami; I Nyoman Wijana Asmara Putra
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.p15

Abstract

Persistent shortfalls in employee motivation at Udayana University are evident in behaviors reflecting a perceived lack of appreciation and a diminished commitment to assigned duties within an unconducive work environment. Addressing these concerns, this study investigates whether job mutations (i.e., rotations or transfers) and workplace conditions—individually and jointly—influence the performance of civil-service educational staff, and whether work motivation mediates these relationships. By integrating the constructs of mutation, work environment, motivation, and performance, the research offers faculty leaders actionable insights for fostering enthusiasm and enhancing work quality among civil servants. The analysis draws on questionnaire data from 214 civil-service educational personnel and employs Partial Least Squares Structural Equation Modeling (PLS-SEM, version 4) to test the proposed hypotheses. Results reveal that both mutations and the work environment exert significant positive effects on employees’ motivation and performance. Moreover, motivation directly enhances performance and functions as a significant mediator linking mutations and work environment to performance outcomes. These findings underscore the importance of strategically managed job rotations and supportive workplace conditions, together with targeted motivational interventions, in strengthening the performance of civil-service educational staff at Udayana University. Keywords: Mutation; Work Environment; Work Motivation; Performance.
The Influence of Technological Innovation, Financial Literacy and Financial Risk on Customer Adoption at Seabank Novita Susila Wardani; Endar Pituringsih
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.p16

Abstract

This study aims to analyze the effect of technological innovation, financial literacy and financial risk on customer adoption in Seabank. Seabank is a digital bank application that is growing rapidly in Indonesia. The sampling technique is purposive sample and determining the sample size with the formula hair et al, resulting in 150 respondents. The analytical tool used is SmartPLS 4. This result of this study supports the Technology Acceptance Model (TAM) showing that technological innovation, financial literacy and security risks on seabank customer adoption have a significant positive effect. The limitations in the study are in the scope and number of samples used, so it is recommended in further research to expand the scope of the study and increase the number and diversity of samples so that the results obtained are more representative and can be generalized. Keywords: Technological Innovation; Financial Literacy; Security Risk; Customer Adoption; Seabank
Public Sector Accountability and Performance: The Influence of Institutional Scale, Legislative Oversight, and Supreme Audit Judgements Ria Dwi Putri; Raden Budi Hendaris
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.p17

Abstract

Regional financial performance is commonly assessed through the independence ratio, which serves as an indicator of a region’s fiscal autonomy. Despite decentralisation reforms aimed at empowering local governments, the persistently low independence ratios observed across many regions suggest that the realisation of regional autonomy remains suboptimal. This study seeks to provide empirical evidence on the relationship between three institutional variables—local government size, legislative size, and audit opinion issued by the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK)—and the financial performance of local governments. The analysis draws on secondary data collected from official sources, namely the Central Bureau of Statistics (www.jabar.bps.go.id) and the Audit Board of Indonesia (www.jabar.bpk.go.id), covering the 2019–2023 period. The study adopts a census approach, encompassing all 27 local governments (18 districts and 9 cities) within West Java Province. A multiple linear regression analysis was conducted using IBM SPSS version 27 to test the proposed relationships. The findings reveal that local government size has a statistically significant positive association with financial performance, suggesting that larger jurisdictions may benefit from economies of scale or greater administrative capacity. Conversely, legislative size is found to have a significant negative effect, potentially indicating inefficiencies or coordination challenges in larger assemblies. The audit opinion issued by the BPK, however, does not appear to exert a statistically significant influence on financial performance, pointing to possible limitations in the extent to which external audit outcomes drive internal financial reforms. Keywords: Size of Local Government; Legislative Size; BPK Audit Opinion; Local Government Financial Performance
Linking Financial Performance to Profit Growth: Empirical Insights from Pharmaceutical Firms in Indonesia Dian Anggraeny Rahim; Irma Citarayani; Maevy Caroline Marbun
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.p18

Abstract

Profit growth in pharmaceutical companies is regarded as a meaningful indicator of successful financial performance. However, achieving sustained profitability in this sector remains challenging due to structural vulnerabilities, including intense industry competition, a heavy reliance on imported raw materials, and persistent volatility in foreign exchange rates. These external pressures underscore the need for robust financial management strategies to ensure long-term viability. In response to these dynamics, this study investigates the determinants of profit growth among pharmaceutical firms listed on the Indonesia Stock Exchange (IDX) over the 2014–2024 period. Drawing on secondary data sourced from company financial statements, the analysis employs panel data regression to examine the influence of the cash ratio (CR), total asset turnover (TATO), and debt-to-asset ratio (DAR) on profit growth (PG). To complement the regression analysis, the study also applies the Simple Moving Average (SMA) method using a five-year rolling window to forecast future trends in the observed variables. The empirical findings reveal that both CR and TATO exert a positive and statistically significant influence on profit growth, highlighting the importance of liquidity and asset efficiency in enhancing firm profitability. Conversely, DAR does not exhibit a significant effect, suggesting that leverage plays a less critical role in shaping earnings performance within the context of the pharmaceutical industry during the observed period. Forecasting analysis supports these insights. All variables meet the criteria for model feasibility, with Mean Absolute Percentage Error (MAPE) values ranging between 20% and 50%, indicating moderate predictive accuracy. The projections show an upward trend in PG and TATO, while CR remains relatively stable and DAR demonstrates a gradual decline. These trends point to an industry trajectory characterized by improving operational performance, sustained liquidity, and cautious deleveraging. Overall, the results provide relevant empirical evidence on the financial performance drivers in Indonesia’s pharmaceutical sector. They also offer practical implications for corporate managers and stakeholders, emphasizing the strategic value of liquidity and asset utilization in fostering profit sustainability under volatile market conditions.Keywords: Pharmaceutical Companies; Financial Performance; Profit Growth; Forecasting
Transformational Leadership and Auditor Performance: A Bibliometric Study Mohamad Iqbal; Srihadi Winarningsih; Ahmad Zakie Mubarrok
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.p19

Abstract

This study aims to examine global research trends on transformational leadership and auditor performance, with a focus on identifying dominant themes, intellectual structures, and research gaps using a bibliometric approach. A total of 1,547 documents published between 2015 and 2025 were retrieved from the Scopus database. After applying defined inclusion and exclusion criteria, 524 relevant articles were selected for analysis. VOSviewer version 1.6.20 was used to perform keyword co-occurrence mapping, cluster analysis, and overlay visualization to detect thematic structures and temporal developments in the field. The analysis revealed three major thematic clusters: (1) transformational leadership behavior and organizational adaptability, (2) psychological dimensions including motivation and professional skepticism, and (3) audit performance evaluation and empirical methods. Research activity has increased consistently, with a growing emphasis on applied and sector-specific leadership studies. Contributions were concentrated in countries such as the United States, Germany, and China, while studies from developing regions and public sector contexts were notably limited. This study provides a comprehensive overview of the evolving research on transformational leadership in auditing. It highlights the dominance of Global North scholarship and the lack of public sector focus as key gaps. Future research should expand contextual diversity, incorporate emerging behavioral constructs, and explore the role of leadership in enhancing public audit performance and accountability. Keywords: Transformational leadership; auditor performance; auditing research.
The Implementation of Accounting Digitalization and Internal Control on the Quality of Financial Reports Neri Asmira; Sulkiah
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.p20

Abstract

This study aims to empirically examine the implementation of accounting digitalization and internal control on the quality of financial reporting among MSMEs in East Lombok. The sample consista of 100 MSMEs selected as the sample from a population of 14,132 MSMEs that consistently maintain financial records. This study utilized purposive smpling for data collection and applied the Partial Least Squere (PLS) method for data analysis. The finding reveal that accounting digitalization does not have a statistically significant positive effect on financial reporting quality. In contrast, internal control exhibits a significant and positive influence on the quality of financial reports. While digitalization can support financial procedures, the findings imply that MSMEs have not yet maximized the potential of this technology. On the other hand, the implementation of effective internal control systems contributes to minimizing errors and fraudulent activities, thereby enhancing the accuracy and reliability of MSMEs’ financial reporting. Keyword: Digital Accounting, Internal Control, Financial Reporting Quality, SMEs

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