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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 25 Documents
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Search results for , issue "Vol. 35 No. 8 (2025)" : 25 Documents clear
The Impact of Carbon Emission Disclosure on Firm Valuation: Exploring the Moderating Role of Foreign Ownership Ni Putu Mia Triskasari Putri; Naniek Noviari
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p05

Abstract

The value of a firm, as reflected in fluctuations of the composite stock price index, is influenced by various factors, including carbon emission disclosure, which has garnered increasing attention from stakeholders due to concerns over global warming. This research investigates the impact of carbon emission disclosure on firm value, with foreign ownership as a moderating variable. The study focuses on energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling method was used to select the research sample, resulting in 84 observations. The theoretical framework of this study is grounded in signaling theory, legitimacy theory, and agency theory. Data analysis was conducted using Moderated Regression Analysis (MRA) through EViews software. The findings reveal that carbon emission disclosure has a negative effect on firm value. Furthermore, the results indicate that foreign ownership does not strengthen the relationship between carbon emission disclosure and firm value.
Audit Tenure as a Moderator in the Relationship Between Financial Distress, Profitability, and Audit Delay I Ngurah Sudi Darma Yasa; Made Yenni Latrini
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p24

Abstract

This study investigates the influence of financial distress and profitability on audit delay, while also examining the moderating effect of audit tenure. Firm size is included as a control variable. The research focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The analysis is based on panel data comprising 270 firm-year observations, selected through purposive sampling, a non-probability sampling technique. Data were analyzed using STATA software, employing the Moderated Regression Analysis (MRA) approach with a fixed effects model to account for unobserved heterogeneity across firms. The empirical findings reveal that financial distress significantly increases audit delay, whereas profitability does not have a statistically significant effect. Furthermore, audit tenure moderates the relationship between financial distress and audit delay by attenuating its impact. However, rather than enhancing the effect of profitability on audit delay, audit tenure appears to diminish it.
Examining the Relationships of Work Stress, Time Budget Pressure, and Obedience Pressure on the Performance of BPK RI Auditors in Bali Province I Gusti Ayu Agung Adinda Prameswari Anom; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p23

Abstract

This study aims to examine the relationship between work stress, time budget pressure, and obedience pressure on auditor performance. The research was conducted at the BPK RI Representative Office in Bali Province. A purposive sampling method was employed, resulting in a sample of 95 respondents, all of whom were auditors at the BPK RI Bali Representative Office. Data were analyzed using Multiple Linear Regression Analysis with the SPSS software. The findings reveal that work stress, time budget pressure, and obedience pressure have a negative and significant impact on auditor performance. These results are consistent with the inverted U-curve theory, which suggests that performance decreases when stress levels exceed an optimal point. Based on these findings, it is recommended that the BPK RI Representative Office in Bali Province assigns tasks that align with the auditors' capabilities and provides sufficient time to complete audits, thereby minimizing the negative effects of excessive pressure.
The Influence of Understanding the Accountant Professional Code of Ethics, Love of Money, Religiosity, and Equity Sensitivity I Dewa Gde Agrasamdhani Oki Prameswara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p22

Abstract

The aim of this study was to determine the effect of understanding the accounting profession's code of ethics, love of money, religiosity and equity sensitivity on accounting students' ethical perceptions. The population in this study were all Bachelor of Accounting Study Program batch 2019 students at the Faculty of Economics and Business, Udayana University. The research sample was 255 people using the purposive sampling method. The data analysis technique used in this study is multiple linear regression. Research shows that understanding the ethical code of the accounting profession, Love of Money, religiosity, and Equity Sensitivity have a positive effect on ethical perceptions of accounting students. The implication of this research is that Udayana University, especially the Faculty of Economics and Business, undergraduate accounting study program can evaluate the understanding of the accounting profession's code of ethics, Love of Money, religiosity and Equity Sensitivity because this can influence the ethical perceptions of accounting students so that students have high ethical perceptions and ready to enter the world of work to become a professional accountant in the future.
Exploring the Impact of Liquidity, Profitability, and Triple Bottom Line Disclosure on Company Stock Returns I Gede Ari Wahyu Anantha; I Ketut Jati
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p13

Abstract

Stock returns are a key focus for investors. The significant increase in the number of stock investors in Indonesia since 2020 highlights the need to account for stock price fluctuations to achieve optimal returns. This study aims to examine the effect of liquidity, profitability, and triple bottom line disclosure on stock returns. Using a sample of high-profile companies listed on the Indonesia Stock Exchange between 2020 and 2022, 114 observations were analyzed through multiple linear regression. The findings reveal that profitability positively influences stock returns, while liquidity and triple bottom line disclosure show no significant positive impact.

Page 3 of 3 | Total Record : 25

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