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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. 36 No. 1 (2026)" : 20 Documents clear
The Do Gender-Diverse Boards and Audit Committees Enhance Integrated Reporting Quality through ESG Performance? Tanaya, I Gusti Ayu Agung Tanya Sari Putri; I Made Karya Utama
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p11

Abstract

This study examines the influence of gender diversity, audit committee characteristics, and ESG performance on the quality of integrated reporting among firms listed in the ESG Quality 45 Index of IDX KEHATI during the period 2021–2023. The sample comprises 42 firms, yielding a total of 115 firm-year observations. Multiple regression analysis was employed using SPSS Statistics 27 to test the hypotheses. The results indicate that gender diversity and audit committee characteristics do not significantly influence the quality of integrated reporting. In contrast, ESG performance exhibits a positive and significant effect on integrated reporting quality. These findings suggest that companies with stronger ESG performance tend to provide higher-quality integrated reports, reflecting their broader commitment to transparency and accountability. Overall, the study underscores the importance of sustainability and sound corporate governance practices in meeting the information needs of investors and other stakeholders through high-quality integrated reporting. Future research is encouraged to explore alternative measures of the variables and to incorporate moderating or mediating factors to provide a more comprehensive understanding of the determinants of integrated reporting quality.
The Effect of Personal Engineering Ability and Information Technology Sophistication on the Effectiveness of Accounting Information Systems Ade Wiandika Anatasya Putri; Suryanawa, I Ketut
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p09

Abstract

This study aims to examine and provide empirical evidence regarding the effect of personal technical skills and information technology sophistication on the effectiveness of Accounting Information Systems (AIS). SIDI Sanur with 14 Savings and Loan Units (USP) as research samples. This research uses non-probability sampling method with purposive sampling technique, and produces 51 research respondents. Data collection was carried out using a survey method with a questionnaire technique. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis show that both personal technical skills and information technology sophistication have a positive effect on the effectiveness of accounting information systems. The results of this study can be taken into consideration for companies to be able to measure the extent to which their employees are able to use sophisticated systems.
The Influence of Corporate Social Responsibility on Earning Response Coefficient with Good Corporate Governance as a Moderating Variable Putri, Dewi Raditya Mutyarini; H. Bambang Suprasto
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p19

Abstract

The purpose of this study was to determine the effect of corporate social responsibility on earnings response coefficient with good corporate governance as a moderating variable. The population used in this study are all companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The analysis technique used is Moderated Regression Analysis (MRA) using the Statistical Product and Service Solution (SPSS) program. The results show that the knowledge of Corporate Social Responsibility (X), Good Corporate Governance (Z), and interaction variables between Corporate Social Responsibility and Good Corporate Governance (XZ) simultaneously affect Earning Response Coefficient which is able to empirically prove the theory used in research this is signal theory, legitimacy theory and contingency theory. The theoretical implications of the results of this study can also provide additional references for further research that discusses Corporate Social Responsibility, Good Corporate Governance and Earning Response Coefficient.
The Effect of Education Level and Information Technology Sophistication on the Effective Use of Accounting Information Systems I Gede Aditya Wibawa; Gede Juliarsa
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p13

Abstract

Technological developments have a major influence on the accounting information system (AIS) in a company. Technology-based accounting information systems are very helpful for companies that use them, one of which is the Rural Credit Bank. The purpose of this study was to determine the level of education and sophistication of information technology on the effectiveness of using accounting information systems at BPR Denpasar City. The number of samples in this study were 90 samples using a purposive sampling technique. In this study using SPSS for the classical assumption test technique, Model Fit test and Hypothesis test. Based on the results of this study it can be concluded that the level of education has a positive and significant effect on the Effectiveness of Using the AIS. The higher the level of education, the effectiveness of using SIA will also increase and the sophistication of information technology has a positive and significant effect on the effectiveness of using AIS. The higher the sophistication of information technology, the effectiveness of using AIS will also increase. The implications of this research can develop information technology on the use of AIS at BPR Denpasar City.
Financial Distress, Company Growth, Previous Year's Audit Opinion, and Going concern Audit Opinion Ni Komang Ayu Parwathi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p07

Abstract

A going concern audit opinion is issued when the auditor is worried about an entity's ability to maintain business continuity. The goal of this research is to demonstrate empirically how the financial distress, company growth, and the previous year's audit opinion influence the going concern audit opinion. This study looked at consumer non cyclicals companies that listing on the Indonesian Stock Exchange (IDX) between 2020-2022. Purposive sampling were used to choose 62 enterprises (186 observations) as samples. The data were examined using logistic regression analysis. The results indicate that financial distress negatively influences and the previous year’s audit opinion positively influences the probability of going concern audit opinion. Meanwhile, company growth does not affect the going concern audit opinion.
Profitability Moderates the Effect of Sustainability Report Disclosure, Dividend Policy, and Capital Structure on Firm Value in Sensitive Industries Ni Komang Ayu Ariasih; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p05

Abstract

The high stock prices of sensitive industry companies despite having high environmental risks indicate that financial and non-financial factors play a crucial role in shaping firm value. This study aims to examine the effect of sustainability report disclosure, dividend policy, and capital structure on firm value with profitability as a moderating variable. The research sample consists of 29 sensitive industry companies listed on the Indonesia Stock Exchange for the 2021-2023 period, deterined through purposive sampling. The analysis was carried out using Moderated Regression Analysis (MRA) with SPSS. The results show that sustainability report disclosure and capital structure has a significant effect on firm value and profitability is not able to strengthen the three relationships. The findings emphasize that sensitive industries, inadequate sustainability report disclosure and capital structure can give negatif perceptions by investors toward firm value.
Bank Soundness and Firm Value under the RGEC Framework Yupita, Dian; P. D’Yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p02

Abstract

Bank soundness is integral to firm value, reflecting a bank’s financial stability, risk management capacity, and profitability. This study investigates the association between bank soundness and firm value using the RGEC framework—comprising risk profile, good corporate governance, earnings, and capital—over the period 2011–2022. The analysis draws on 47 annual reports sourced from Refinitiv Eikon. Firm value is modeled as a function of the RGEC components, with revenue and total assets included as control variables. Grounded in signaling theory, the study employs multiple linear regression to examine the relationship. The findings reveal that good corporate governance, earnings, and capital are positively associated with firm value, whereas the risk profile exhibits a negative association. These results suggest that stronger governance, profitability, and capital adequacy, alongside lower risk exposure, enhance a bank’s long-term value by signalling resilience and operational soundness.
Analysis Of Factors Affecting Carbon Emission Disclosure With Good Corporate Governance As A Moderating Variable Anggun Putri Aprilia; Sri Wahyuni; Hariyanto, Eko; Azizah, Siti Nur
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p08

Abstract

This study examines the effects of profitability, company size, and environmental performance on carbon emission disclosure in transportation companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, with GCG as the moderating variable. The study population consisted of 38 companies, and a purposive sample of 27 was selected, yielding 135 data points. This study is based on secondary data from annual and sustainability reports, with analysis using multiple linear regression and Moderated Regression Analysis (MRA) under the classical assumption tests. The results indicate that company size and environmental performance affect carbon emissions disclosure, whereas profitability does not. GCG is proven to strengthen the relationship between profitability and company size, while it does not moderate environmental performance on carbon emissions disclosure. These findings show that GCG plays an essential role in improving the transparency and accountability of carbon emissions reporting.
Social Media and Digital Literacy on Cryptocurrency Trust: The Moderating Role of Financial Literacy Tobing, Clairine Cardin; Maria Asumpta Evi Marlina
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p18

Abstract

The development of digital assets has driven an increase in interest among the younger generation to invest in cryptocurrency, but their level of trust varies and is influenced by the quality of information and digital literacy skills. This study aims to analyze the influence of social media and digital literacy on cryptocurrency investment trust, with financial literacy as a moderating variable. Data was collected through a Google Form questionnaire distributed to members of the Telegram group “INDODAX– Indonesia Bitcoin & Crypto Exchange Official Group” with a population of 46,302 members, and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results show that social media does not have a significant effect on investment confidence, while digital literacy has a positive and significant effect. Financial literacy acts as a moderating variable that weakens the influence of social media but strengthens the influence of digital literacy on cryptocurrency investment confidence. The implications of this
Evaluating Auditor Independence in Audit Engagements: A Case Study of Public Accounting Firm X Nabila, Shafira Tasya; Martani, Dwi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p04

Abstract

Auditor independence is the foundation of audit credibility, yet in practice it is often threatened by long-term relationships, fee dependency, and implicit client pressures particularly within medium-sized public accounting firms. This study aims to analyze the forms of independence threats that arise in audit practices at KAP X and evaluate the mitigation strategies implemented by auditors and the organization. Data were collected through in-depth interviews with partners, senior auditors, junior auditors, and regulators, as well as analysis of internal documents such as independence policies and independence declaration forms. The findings reveal four primary threats, self-interest, familiarity, intimidation, and self-review emerging through relational dynamics and economic pressures. Although mitigation strategies exist, they remain informal and rely heavily on partner leadership. The study concludes that auditor independence is more strongly shaped by ethical culture and daily practices than by structured quality control systems.

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