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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. 6 (2026)" : 10 Documents clear
The Effect of Intellectual Capital on Firm Market Value Kirei Fauzia Aryawan; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p02

Abstract

This research investigates empirical effect of intellectual capital and market value of a company through the lens of resource-based theory. Intellectual capital is proxied by VAIC™, which encompasses human capital efficiency, structural capital efficiency, and capital employed efficiency. Technology sector companies on Indonesia Stock Exchange during 2022-2024 serve as the research object. Total of 69 observations were selected by purposive sampling. Multiple linear regression was used to analyze the data using SPSS. The findings discover that human capital efficiency and structural capital efficiency positively and significantly influence market value, whereas capital employed efficiency demonstrates significant negative association. These results imply that, within the technology industry, optimizing human resources and operational infrastructure exerts more influence on investor perceptions of firm value than efficient use of physical capital.
Internal Control System as a Mediator of the Relationship between Good Corporate Governance and Fraud Prevention in Rural Banks in Bali Putu Yudha Asteria Putri; Ni Putu Monika Cahyanti; Ni Nyoman Sri Rahayu Damayanti; I Wayan Kartana; I Gusti Ngurah Agung Kepakisan Mandala
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p07

Abstract

Rising fraud incidents at Bali’s Rural Banks (BPR) threaten public confidence and the stability of financial institutions. Conflicting results in earlier studies about whether Good Corporate Governance directly prevents fraud reveal a research gap that calls for further exploration, especially regarding potential mediating factors. This study investigates how Good Corporate Governance influences fraud prevention and assesses whether the internal control system functions as a mediator. Using a quantitative survey design, the research sampled 177 managers and employees from BPRs in Bali through saturated sampling. Data were analyzed with Structural Equation Modeling using Partial Least Squares (SEM-PLS). Findings show that Good Corporate Governance positively and significantly affects both fraud prevention and the internal control system. The internal control system likewise has a positive and significant impact on fraud prevention and partially mediates the relationship between Good Corporate Governance and fraud prevention. The results suggest that effective fraud reduction in the banking sector requires translating good corporate governance into strengthened internal control systems
Analysis of Internal Audit Effectiveness in Government Assistance Program X Using the Management Control Systems Framework Rina Istiani; Vishnu Juwono
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p06

Abstract

Internal audit plays an important role in ensuring the effectiveness of government assistance programs, particularly in achieving accountability and target accuracy. However, audit findings indicate several weaknesses in its implementation. This study aims to analyze the effectiveness of internal audit using the Management Control Systems framework. A descriptive qualitative approach with a case study method was employed, using in-depth interviews and document analysis. The analysis was based on the dimensions of result control, action control, personnel control, and cultural control. The findings show that the internal audit system has comprehensive control structures, but its implementation is not yet optimal. Performance measurement remains output-oriented, action control tends to be bureaucratic, auditor capacity is limited, and value internalization is uneven. Overall, internal audit effectiveness is moderately effective but requires improvement in outcome orientation, control flexibility, auditor competence, and organizational culture.
The Effect of Auditor's Intention to Use CAATs on Self-Efficacy as a Moderating Variables in UTAUT 3 Adinda Putri Ramadhani; Atta Harjanto
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p04

Abstract

The progress of audit technology has encouraged the increased use of CAATs as a means of strengthening audit performance and quality. This paper aims to analyze the elements affecting auditors’ motivation to utilize CAATs through the UTAUT 3 model, moderated by self-efficacy. Data was gathered using questionnaires given to auditors who work at public accounting firms in Semarang City, involving a total sample of 223 respondents. The data was analyzed using the Partial Least Square-Structural Equation Modeling method, also known as PLS-SEM. All UTAUT 3 framework factors are confirmed to influence auditors' intention to adopt CAATs, with social influence and performance expectancy appared as the leading factors. Self-efficacy strengthens the relationships between several variables and intention. The evidence reinforces the significance of behavioral and psychological factors in supporting the adoption of audit technology.
Determinants of Stock Returns: The Role of Financial Performance and Corporate Social Responsibility Uswatun Hasanah; Hendra Galuh Febrianto; Dhea Zatira
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p10

Abstract

This study examines the effect of EPS, ROA, DER, and CSR on stock returns of companies listed in the LQ45 index during 2020–2024. Using a quantitative approach with panel data regression, 15 firms (75 observations) were selected through purposive sampling and analyzed using EViews 13. The results indicate that EPS and ROA have a positive and significant effect on stock returns, emphasizing the importance of profitability. DER shows no significant effect, suggesting leverage is not a key consideration for investors. Meanwhile, CSR has a negative and significant effect, implying it may be perceived as a cost reducing short-term gains. Collectively, all variables significantly influence stock returns, offering insights into investor behavior during the COVID-19 and post-pandemic period.
Determinants of Audit Report Lag with Auditor Reputation as a Moderating Variable Dhina Meilina Sari; Indah Anisykurlillah
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p08

Abstract

This study examines the effects of financial distress, institutional ownership, tax avoidance, and audit tenure on audit report lag, with auditor reputation as a moderating variable, in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was obtained through purposive sampling and yielded 132 units of analysis. The research method used Moderated Regression Analysis (MRA). The results show that financial distress has a positive effect on audit report lag, while institutional ownership, tax avoidance, and audit tenure have no effect on audit report lag. Auditor reputation mitigates the effects of tax avoidance and institutional ownership on audit report lag but does not moderate the effects of financial distress and audit tenure on audit report lag. Additionally, leverage, as a control variable, has a negative effect on audit report lag. These findings indicate that a company’s financial condition and auditor quality are critical factors in determining the timeliness of audit completion.
The Cliff Effect Following the OJK Restructuring on the Credit Quality of ABC Rural Bank Audita Salsabila Nasution; Widya Perwitasari
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p03

Abstract

This study aims to analyze the cliff effect phenomenon on the asset quality of Rural Banks (BPR) following the termination of the Financial Services Authority's (OJK) credit restructuring policy. Employing a descriptive quantitative approach, this study utilizes year-on-year trend, comparative, and pre-post policy analyses to identify structural changes in the Non-Performing Loan (NPL) ratio through discontinuity analysis before and after the revocation of POJK No. 11/POJK.03/2020 in March 2024. The data utilized consist of the published financial statements of BPR ABC for the 2020–2024 period. The results indicate a structural discontinuity across three phases. The average NPL during the full relaxation phase (2020–2022) at 5.67% spiked in two waves, reaching 9.79% in 2023 and 15.47% in 2024. This total increase of 9.80 percentage points indicates a cliff effect. These findings demonstrate that countercyclical policies can create distortions in risk signals, potentially misleading decision-making processes. This study provides significant implications for regulators and bank management in designing more adaptive risk mitigation policies.
The Role of Profitability, ESG Disclosure and Financing Decisions on Firm Value with Dividend Policy as a Mediating Variable Lidzah Abidah; Dhea Zatira; Sustari Alamsyah; Hendra Galuh Febrianto
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p09

Abstract

In the Indonesian property and real estate sector, firm value fluctuated due to economic pressures, highlighting the need to understand the factors affecting it as an indicator of corporate performance and future prospects. This study aims to analyze the effect of profitability, ESG disclosure, and financing decisions on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2024. The sample consists of 12 companies with 60 observations. Data were analyzed using panel data regression and the Sobel test. The results indicate that profitability and financing decisions have a positive effect on firm value, while ESG disclosure and dividend policy have no effect. Regarding dividend policy, profitability has a positive effect, whereas ESG disclosure and financing decisions have no effect. Dividend policy does not mediate variable relationships. Thus, firm value is determined by financial performance.
Business Ethics and the Effectiveness of Sustainability Reporting on Firm Performance Resti Amelia Putri; Nadia Anridho
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p01

Abstract

The effectiveness of sustainability disclosure in improving corporate performance remains debated in the literature, particularly in the context of emerging markets. This study aims to examine the influence of sustainability reports on corporate performance and the moderating role of business ethics in this relationship. Secondary data were obtained from Bloomberg Terminal and MSCI Sustainability Analytics on 300 non-financial companies listed on the Indonesia Stock Exchange over the 2020–2024. The analysis used moderated regression analysis using the PROCESS Hayes Model. The test results indicate that sustainability reports have a significant positive effect on corporate performance, and business ethics have been shown to conditionally strengthen this influence. This finding is consistent across both accounting-based and market-based performance measures. This study confirms that the effectiveness of sustainability reports as a value creation instrument is conditionally determined by the quality of the corporate business ethics that underpin them
Determinants of Firm Value in Indonesia’s Property and Real Estate Sector Muhamad Rafly Alifadi; Fanji Farman
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p05

Abstract

This study examines the effects of profitability, liquidity, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The study used panel data from 204 observations and applied panel regression analysis with the Fixed Effect Model. The findings show that the model significantly explains firm value variation with an Adjusted R² of 0.902 and Sig. F of 0.000. Liquidity (CR) has a positive and significant effect on firm value, while profitability (ROA) and leverage (DER) have positive but insignificant effects. Firm size (SIZE), used as a control variable, negatively affects firm value. These findings indicate that liquidity is the main determinant of firm value in the property and real estate sector. The study implies that investors tend to prioritize financial stability and liquidity in assessing firm value.

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