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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 10 Documents
 1 
Search results for , issue "vol. 36 no. 5 (2026)" : 10 Documents clear
The Effect of Dividend Policy and Corporate Social Responsibility on Company Value Ni Kadek Piora Puspita; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p04

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.
Corruption Levels: Audit Findings and Financial Performance in Provincial Governments in Indonesia Desri Yanto; Media Kusumawardani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p03

Abstract

This study aims to examine the influence of local government financial performance, audit findings, and follow-up to audit recommendations on corruption levels in Indonesia. Furthermore, the study also examines the role of audit opinion as a moderating variable in strengthening or weakening the relationship between these variables and corruption levels. The population in this study covers all 38 provinces in Indonesia. Sampling was conducted using a purposive sampling method, resulting in 34 provinces as samples with a total of 208 observations during the 2018–2023 period. The results show that financial performance, as measured by the efficiency ratio, audit findings, and follow-up to audit recommendations, significantly influences corruption levels. Meanwhile, the Regional Financial Independence Ratio (RFI) does not significantly influence corruption levels. Regarding the moderating role of audit opinion, it was found that audit opinion was unable to strengthen the relationship between the Regional Financial Independence Ratio (RFI) and follow-up to audit recommendations on corruption levels. Conversely, audit opinion was proven to strengthen the relationship between the efficiency ratio and audit findings on corruption levels.
Disclosure of Stakeholder Engagement, Proportion of Women on The Board of Directors, and Profitability Made Dany Mahendra
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p09

Abstract

The tourism sector has a high dependence on social acceptance and stakeholder engagement, so sustainability practices are a strategic issue for companies. This study aims to analyze the influence of the proportion of women on the board of directors and the profitability of companies on the disclosure of stakeholder involvement in tourism sector companies in Indonesia. The study uses data on tourism companies listed on the Indonesia Stock Exchange for the period 2023–2024, with the measurement of stakeholder involvement referring to the GRI 2-29 indicator. The analysis was carried out through multiple linear regression with profitability as the control variable. The results showed that the proportion of women on the board of directors and the profitability of the company did not have a significant effect on the disclosure of stakeholder engagement. These findings indicate that women's representation on boards is still symbolic and has not been accompanied by a substantive role in driving sustainability practices. This study emphasizes the relevance of Feminism Theory in exposing the structural and cultural limitations of corporate governance in Indonesia's tourism sector.
The Influence of Financial Literacy, Financial Inclusion, and Ease of Use on the Decision to Use QRIS among SMEs in Denpasar City Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p06

Abstract

QRIS (Quick Response Code Indonesian Standard) is a payment system in Indonesia that uses QR codes to facilitate transactions through digital wallet or banking applications, allowing for fast, secure, and efficient payments. The aim of this research is to obtain empirical evidence of the influence of Financial Literacy, Financial Inclusion, and Ease of Use on the Decision to Use QRIS among SMEs in Denpasar. The method of collecting data from the sample uses questionnaires conducted offline and online to MSME actors who use QRIS in transacting in their businesses. A total of 100 responses were collected and analyzed using SPSS. The results indicate that Financial Literacy and Ease of Use has an effect the decision to use QRIS on the decision to use QRIS while Financial Inclusion has no effect on the decision to use QRIS.
The Impact of Risk Disclosure on the Influence of Leverage, Profitability on Company Value Suhatta Nur Rochman; Nur Handayani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p10

Abstract

This study aims to analyze the effect of leverage and profitability on firm value with risk disclosure as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the post-COVID-19 economic recovery period from 2020 to 2024. The research sample was selected using purposive sampling based on the availability of complete financial statements and annual reports throughout the observation period and published on the Indonesia Stock Exchange website. Firm value is viewed as a reflection of market confidence in the company’s financing policies and financial performance, while risk disclosure is measured using the PSAK 60 disclosure index, which encompasses various types of financial and operational risks. Firm value is measured using Tobin’s Q, leverage is measured by the Debt to Equity Ratio (DER), profitability is measured by Return on Equity (ROE), and risk disclosure is measured using a disclosure index based on PSAK 60. Data analysis was conducted using Moderated Regression Analysis (MRA) on financial statements and annual reports of the purposively selected sample companies. The results indicate that leverage and profitability have a significant positive effect on firm value, and risk disclosure also has a direct, significant positive effect on firm value. These findings confirm that risk transparency serves as a positive signal for investors in evaluating energy sector companies characterized by high levels of risk. This also suggests that high-quality risk disclosure can become a corporate strategy for enhancing firm value.
Good Corporate Governance, Capital Structure, and Earnings Management: Moderating Sustainability Reporting in Energy Issuers Nabila Salma Anindyatama; Isroah
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p08

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms, as indicated by the board of directors, audit committee, independent board of commissioners, managerial ownership, and capital structure, on earnings management in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. This study also examines the moderating role of sustainability reporting, measured using the GRI disclosure index, in this relationship. This study uses a quantitative approach with purposive sampling of 22 energy sector companies, resulting in 88 observations. Earnings management is measured using the Modified Jones Model, while sustainability reporting is measured based on the completeness of disclosure of the GRI Universal Standards 2021 and energy sector-specific standards. Data analysis used multiple linear regression and Moderated Regression Analysis (MRA). The results show that only managerial ownership has a significant negative effect on earnings management, while the board of directors, audit committee, independent board of commissioners, and capital structure have no significant effect. The audit committee even shows a significant positive effect on earnings management. As a moderating variable, sustainability reporting was found to strengthen the supervisory function of the audit committee and weaken the positive influence of capital structure on earnings management, but it weakened the effectiveness of the board of directors and independent commissioners. These findings indicate the phenomenon of ceremonial adoption in the implementation of GCG and sustainability reporting in the Indonesian energy sector, where the formal governance structure does not yet reflect a substantive supervisory function
ESG Disclosure and Tax Avoidance The Mediating Role of Financial Constraints Putu Dhira Pratiwimba; Heru Tjaraka
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p01

Abstract

The objective of this reserach is to determine the extent to which ESG disclosure affects tax avoidance, with a focus on how financial constraints mediate this relationship within Indonesian non-financial companies. The data were analyzed using Hayes PROCESS Model 4. ESG disclosure is found to be able to reduce tax avoidance actions, indicating that increased ESG disclosure is associated with greater corporate compliance. Interestingly, the results indicate that financial constraints do not serve as a mediating mechanism in this context. Rather, financial constraints independently correlate negatively with tax avoidance, implying that capital-constrained firms may shy away from aggressive tax strategies. Supplemental findings reveal that the social pillar is the primary catalyst behind the ESG-tax avoidance link. These results highlight the role of ESG disclosure as a transparency mechanism and the importance of disaggregated analysis in understanding corporate tax behavior.
Regulatory Pressure as a Moderator of the Effects of Environmental Performance, Environmental Costs, and Company Size on Financial Performance Nova Nurhaslinda; Dwiarso Utomo
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p07

Abstract

This study examines the effects of environmental performance, environmental expenditure, and firm size on the financial performance of mining companies listed on the Indonesia Stock Exchange between 2021 and 2023. It further considers the moderating role of regulatory pressure. Using purposive sampling, 32 companies were selected, yielding 96 firm-year observations. The proposed relationships were tested using moderated regression analysis. The findings indicate that environmental performance, environmental expenditure, and firm size are positively associated with financial performance. In addition, ISO 14001 certification, employed as a proxy for regulatory pressure, strengthens the positive associations between environmental performance and financial performance and between firm size and financial performance. However, regulatory pressure does not significantly moderate the relationship between environmental expenditure and financial performance. Overall, the findings suggest that compliance with recognised environmental standards may generate strategic and financial benefits, whereas environmental expenditure appears to remain primarily compliance-driven
The Effect of Profitability, Leverage, and Firm Size on Corporate Social Responsibility Disclosure Aflahalqie Zain; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p02

Abstract

Corporate social responsibility (CSR) disclosure has become a regulatory obligation for public companies to report their social and environmental performance. Nevertheless, the level of CSR disclosure among manufacturing companies in Indonesia remains relatively low. This research aims to obtain evidence on how factors such as firm size, profitability, and leverage affect CSR disclosure. Utilizing multiple linear regression analysis, a total of 511 observations were gathered from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The results indicate that CSR disclosure is positively influenced by profitability and firm size, whereas leverage has no effect on CSR disclosure. This study contributes to the application of stakeholder theory and provides practical insights for relevant parties, particularly companies and their stakeholders.
The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation Lusiyana Pebriyanti; Dhea Zatira; Sustari Alamsyah; Hamdani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p05

Abstract

This study aims to analyze the effect of Green Banking Disclosure, liquidity, and operational efficiency on profitability, with credit risk a moderating variabel in conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study employed panel data regression to examine direct effect and Moderated Regression Analysis (MRA) to test the moderating role of credit risk. The sample consisted of 33 companies with 165 observations selected using purposive sampling. The result indicate that Green Banking Disclosure and liquidity have no effect on profitability, while operational efficiency has a negative effect and credit risk has a positive effect on profitability. Credit risk is unable to moderate the relationship between Green Banking Disclosure and liquidity on profitability, but it is able to moderate the relationship between operational efficiency and profitability

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