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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. 7 (2026)" : 10 Documents clear
Moderating Role of Institutional Ownership on Financial Distress, Leverage, and Tax Avoidance Aurelius Richaldo Jaya Dwi; Yana Ulfah
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p06

Abstract

This research examines institutional ownership as a moderator in the relationship among financial distress, leverage and tax avoidance. Tax avoidance remains a persistent issue in Indonesia's mining sector, such as transfer pricing and profit-shifting practices used to reduce tax liabilities. Using financial statements of 23 mining companies on Indonesia Stock Exchange in 2020–2024 as secondary data. Multiple Linear Regression and Moderated Regression Analysis were applied to test the hypothesized relationships. Findings show that financial distress has no influence on tax avoidance, while leverage exerts a significant negative influence on it. Furthermore, institutional ownership weakens the influence of financial distress on tax avoidance but is unable to moderate the influence of leverage on tax avoidance.
Does Fintech Affect MSME Performance? The Mediating Roles of Transparency and Financial Literacy Jane Angelica Phieter; Luky Patricia Widianingsih
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p05

Abstract

The MSME sector serves as a vital pillar of the national economy, yet its business sustainability is often hindered by suboptimal management practices. This study aims to evaluate the impact of financial technology adoption on MSME performance through the mediating roles of transparency and financial literacy. Data were gathered from 130 MSME owners in Surabaya via purposive sampling and analyzed using SEM-PLS. Findings reveal that fintech does not directly influence performance. Instead, its benefits are realized only when bridged by improved financial understanding and information disclosure. This research concludes that the synergy between digital integration and owners' cognitive capabilities is the primary driver of MSME performance.
The Impact of ESG on Financial Performance, Moderated by Firm Size, in the SRI-KEHATI Index Citra Aura Arista; Ayu Puspitasari; Nina Febrianti Dosinta
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p09

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) Score on company profitability proxied by Return on Assets (ROA) in companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from company financial reports and ESG data. The research sample consists of companies that have complete ESG Score data during the observation period. The analysis technique used is panel data regression with company size (Ln Total Asset) as a moderating variable. The results show that ESG Score has a positive effect on company profitability. Companies with better ESG implementation tend to have more stable financial performance and higher profitability levels. In addition, company size also has a positive effect on profitability. This study indicates that ESG can become a business strategy that supports sustainability and improves company performance in the long term.
Effect of Capital Intensity, Leverage, and Profitability on Tax Aggressiveness with Firm Size Moderation Taufiq; Baihaqi Fanani; Budi Susetyo
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p01

Abstract

Tax aggressiveness has emerged as a management technique to reduce the fiscal burden caused by stagnant tax revenue in the mining sector and conflicts of interest between the government and business actors. Understanding the financial elements that influence this behavior is crucial given this phenomenon. In this context, this study aims to examine the effect of capital intensity, leverage, and profitability on tax aggressiveness, with company size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Secondary data were obtained from financial statements with a total of 306 observations and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that capital intensity has a positive effect, profitability has a negative effect, and leverage has no effect on tax aggressiveness. Company size does not moderate the relationship between capital intensity and leverage, but it does weaken the effect of profitability on tax aggressiveness.  
A Study of the Transformation of the Government Agency Performance Accountability System (SAKIP) of Surabaya City as a National Replication Model Pandji Harsanto; Nur Handayani
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p04

Abstract

This research is motivated by the fact that the implementation of the Government Agency Performance Accountability System (SAKIP) across various local governments still faces challenges, such as poor integration between planning and budgeting, performance measurement that is not yet fully outcome-oriented, and reporting that tends to be merely administrative. Amidst these conditions, the Surabaya City Government has demonstrated outstanding achievements by securing the SAKIP "AA" rating, with scores of 90.24 in 2024 and 91.83 in 2025. This study aims to analyze SAKIP implementation, performance accountability mechanisms, and their link to local performance outcomes. A descriptive-qualitative method was employed, utilizing a case study approach involving interviews and document analysis. The findings indicate that Surabaya's SAKIP success is driven by leadership commitment, digital integration via the GRMS, individual performance measurement, transparent reporting, and robust internal oversight. This success is reflected in the SAKIP "AA" rating, an Unqualified Opinion (WTP) on financial statements, strong financial performance, and improvements in development indicators. Despite lingering challenges regarding human resource capacity and coordination, the Surabaya model holds potential for replication by other local governments.
Evaluation of the Use of Cloud Accounting in Micro, Small, and Medium Enterprises (MSME) Rahmatul Auvi; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p02

Abstract

Cloud accounting is a digital solution that supports operational and financial management in MSMEs in Indonesia. This study aims to evaluate the use of cloud accounting using the Technology, Organization, and Environment (TOE) framework in MSME X. A qualitative single-case study was conducted using semi-structured interviews, observations, and document analysis. The results show that cloud accounting provides benefits in improves operational efficiency, data integration, real-time information access, and more structured financial management. System use is strengthened by top management support, organizational readiness, and vendor support, though optimizing features remains a challenge. Overall, cloud accounting makes business operational and financial management more efficient, integrated, and structured.
Determination of Taxpayer Compliance through Coretax and Tax Sanctions Faiza Roudhotul Jannah; Ayu Noviani Hanum
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p03

Abstract

The evaluation of taxpayer compliance in this research focuses on the influence of tax sanctions and CoreTax implementation, with tax literacy as an accelerator (moderation). Based on the criteria of taxpayers who understand or operate CoreTax, 138 respondents from several tax offices in Semarang City were selected as samples through a purposive sampling method. Data analysis used the SEM-PLS approach assisted by WarpPLS 8.0 on data collected through a 1–5 Likert scale questionnaire instrument. The results of the analysis show opposing patterns: CoreTax has a significant positive impact, while tax sanctions have a significant negative correlation with taxpayer compliance. Furthermore, tax literacy does not show a significant moderating effect on either independent variable. These results confirm that the adoption and acceptance of digital systems are far more crucial for compliance than the internal literacy aspect of taxpayers.
The Effect of Stakeholder Pressure on Sustainability Disclosure: The Moderating Role of Business Risk Susantika; Imam Hadiwibowo; Mochammad Fachrul Riztin
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p08

Abstract

This study examines the effect of stakeholder pressure on sustainability disclosure and investigates the moderating role of business risk. The study uses secondary data obtained from annual reports and sustainability reports of energy. industrials. and consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2021–2025. A total of 21 companies with 105 firm-year observations were selected using purposive sampling. Sustainability disclosure was measured using the Global Reporting Initiative (GRI) Standards 2021, while business risk was proxied by the Coefficient of Variation (CV) of EBIT. Data were analyzed using a Fixed Effect Model and Moderated Regression Analysis. The findings reveal that stakeholder pressure has a significant negative effect on sustainability disclosure. Furthermore. business risk does not moderate the relationship between stakeholder pressure and sustainability disclosure. These results indicate that increasing stakeholder pressure does not necessarily encourage broader sustainability disclosure practices among high-profile industries.
Impact of EPS, Price Earning Ratio and Exchange Rate on Stock Prices with Inflation as Mediator Afif Wahyu Lestari; Pitaloka Dharma Ayu; Sri Rahayu
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p07

Abstract

Utilizing a purposive sample of 18 LQ45 firms from 2019 to 2024, this research evaluates how EPS, PER, and exchange rates drive stock prices, with inflation tested as a mediator. Data was analyzed using EViews 12 panel regression alongside Sobel-tested path analysis. The empirical results reveal that EPS and PER exert a significant positive effect on stock prices, whereas exchange rates exhibit a significant inverse relationship. Interestingly, inflation shows no direct impact and fails to mediate the connections between the independent variables and share values. These findings confirm that LQ45 stock pricing depends primarily on corporate fundamental health and foreign exchange dynamics rather than inflationary pressures during the studied window. The conclusions offer actionable insights for investors, regulators, and financial policymakers.
When Governance Meets Technology: Can Financial Performance and ESG Create Firm Value? Siti Nurhaliza; Rintan Nuzul Ainy
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p10

Abstract

Financial performance and environmental, social, and governance (ESG) are considered in firm valuation, while the effectiveness of both may depend on information technology governance. This study examines the effects of financial performance and ESG on firm value and the moderating role of IT governance. Secondary data were obtained from annual reports and Refinitiv Eikon for mining companies listed on the Indonesia Stock Exchange during 2015–2024. A purposive sampling procedure yielded 86 observations, which were analyzed using Partial Least Squares Structural Equation Modeling. The results show that financial performance positively affects firm value, whereas ESG has a negative effect. IT governance weakens the effect of financial performance but strengthens the effect of ESG on firm value. Accordingly, investors still prioritize financial performance, while IT governance is more effective in enhancing the credibility of sustainability reporting.

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