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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 8 Documents
 1 
Search results for , issue "vol. 36 no. 8 (2026)" : 8 Documents clear
The Influence of Audit Committee Size, Public Ownership, and Corporate Profitability on the Timeliness of Financial Statement Publication Cristiano Ronaldo Harijono; Dodik Ariyanto
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p02

Abstract

This study aims to examine the effect of audit committee size, public ownership, and profitability on the timeliness of financial statement publication within the banking sector listed on the Indonesia Stock Exchange for the 2022-2024 period. Data were collected through non-participant observation, resulting in 141 observations selected via purposive sampling. The analytical technique employed is logistic regression. The findings demonstrate that profitability has a significant positive effect on the timeliness of financial statement publication. Conversely, audit committee size and public ownership do not have a significant impact on reporting timeliness. In conclusion, highly profitable banks possess a stronger incentive to promptly convey their performance information to the market, while the firm size control variable is proven to significantly increase the probability of reporting timeliness.
Greenwashing, ESG Controversies, and Corporate Performance: The Moderating Role of CSR Strategy Watim Maysaroh
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p06

Abstract

This study aims to examine the effect of greenwashing and ESG controversy on firms’ value and performance, as well as the role of CSR strategy as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange for the period 2020–2025. The sample consists of 69 companies selected through purposive sampling and analyzed using random-effects panel data regression with clustered standard errors. The results show that greenwashing is proven to suppress firms’ profitability performance (ROA), although it has not yet affected market valuation (PBV). CSR strategy has been shown to increase profitability but has not been reflected in market valuation. ESG controversy is associated with firms’ value and performance. The moderating role of CSR strategy on the relationship between greenwashing and both firm value and performance has no impact, which theoretically can be understood as a consequence of two legitimacy and signaling mechanisms working in opposite directions. Thus, the Indonesian capital market regarding greenwashing practices and ESG controversy has not been consistently formed.
Implementation of E-Procurement in Preventing Fraud Goods and Services Procurement Farhan Aziz; Evada Dewata; Riza Wahyudi
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p01

Abstract

The goods and services procurement phase is highly susceptible to fraud. Although the implementation of e-procurement is deemed capable of achieving transparency and efficiency, views still differ on the extent to which this electronic system can reduce fraud. This study examines how each stage of e-procurement implementation affects fraud prevention in public procurement. A quantitative approach was applied through a Likert-scale questionnaire distributed purposively to e-procurement users in the Banyuasin Regency Government. Of the 168 questionnaires distributed, 126 were completed in full and analysed by multiple linear regression. The research findings demonstrate that the planning stage, the committee formation stage and the bid evaluation stage have a positive and significant effect on fraud prevention, whereas the prequalification, tender document preparation, announcement and disclaimer stages do not. The contribution of this study is to identify the stages that act as effective control points within the e-procurement cycle, so that oversight can be strengthened selectively.
Determinants of Islamic Financial Inclusion: The Mediating Role of Islamic Financial Awareness in Baitul Maal Wat Tamwil Banyumas Fadilah Aini Insani; Bima Cinintya Pratama; Iwan Fakhruddin; Dwi Winarni
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p04

Abstract

This study aims to examine the influence of islamic financial knowledge and religiosity on islamic financial inclusion, with islamic financial awareness serving as a mediating variable, among Baitul Maal Wat Tamwil members in Banyumas Regency. The study sample consisted of 90 active BMT account holders in Banyumas Regency selected using purposive sampling with cross-sectional data. The results show that islamic financial knowledge and islamic financial awareness have a positive and significant effect on islamic financial inclusion, while religiosity has no significant effect. Islamic financial knowledge also has a positive effect on islamic financial awareness, while religiosity is not significant. Islamic financial awareness was found to mediate the relationship between islamic financial knowledge and islamic financial inclusion, but not religiosity.
Sustainability Management Accounting and Firm Performance: The Moderating Role of Sustainable Governance Rosalinda Sinaga; Erizal Wibisono Santoso; Santi Yopie
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p07

Abstract

Purpose - This study examines the effect of Sustainability Management Accounting (SMA) on firm performance, measured through Return on Assets (ROA), and the moderating role of Sustainable Governance (SG) in this relationship, while also responding to methodological gaps in prior studies that generally used limited samples and did not explicitly address potential endogeneity issues. Research Method - A quantitative approach was applied through a causal-comparative design using balanced panel data covering 68 manufacturing companies listed on the Indonesia Stock Exchange during 2020-2024, yielding 340 observations. The estimation model was selected through a series of specification tests (Chow Test, Hausman Test, and Breusch-Pagan LM Test), leading to the use of a Fixed Effect Model (FEM) with robust standard errors. Endogeneity and model robustness were tested through System-GMM (Arellano-Bond) estimation and five robustness test scenarios. Findings - SMA has a positive and significant effect on firm performance (β = 0.196; t = 2.430; sig. = 0.016). The interaction of SMA × Sustainable Governance shows a significant positive coefficient (β = 0.138; t = 2.339; sig. = 0.020), proving that the quality of sustainability governance strengthens the effect of SMA on firm performance. This finding is consistent across all five robustness test scenarios, including when potential endogeneity is addressed through System-GMM estimation. The FEM explains 43.88% of within-firm variation in ROA (R² within = 0.4388). Implication - The findings confirm that SMA implementation supported by strong Sustainable Governance contributes meaningfully to performance improvement, not merely a correlative relationship, but one that is relatively robust to various statistical robustness tests. Manufacturing companies are advised to integrate sustainability considerations into operational decision-making simultaneously with strengthening adequate governance structures.
Determinants of Fraud Prevention with Organizational Culture as a Moderating Variable Joas; David Efendi
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p08

Abstract

This study aims to analyze the effects of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Good Corporate Governance (GCG) on fraud prevention in the cosmetics industry in Sidoarjo Regency. This study employs a quantitative research method with an ethnomethodological approach and uses accidental sampling, involving 124 respondents from 17 companies. Data were collected through questionnaires and secondary sources and were subsequently analyzed using Moderated Regression Analysis (MRA). The results indicate that Accounting Information Systems and Internal Control Systems have a positive and significant effect on Fraud Prevention, whereas Good Corporate Governance has a negative and significant effect on Fraud Prevention. Organizational Culture was found to weaken the effects of Accounting Information Systems and Internal Control Systems on Fraud Prevention, while strengthening the effect of Good Corporate Governance on Fraud Prevention. The implication of this study for the cosmetics industry is the importance of developing an Organizational Culture that is not solely oriented toward achieving targets but also emphasizes integrity, transparency, compliance, and accountability in all company activities.
Digital Era Charity Fraud: A Forensic Accounting Review of Typologies and Countermeasures Bela Angela; Habiburrochman
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p05

Abstract

Charity fraud is a serious threat to nonprofit organizations in the digital era, particularly with the rise of online fundraising platforms. This study aims to identify typologies of digital charity fraud, analyze its key driving factors, and evaluate effective countermeasures from a forensic accounting perspective. Using a systematic literature review following the PRISMA framework, 25 articles from leading databases were analyzed. The findings reveal an expansion of fraud typologies, including crowdfunding fraud, fake charity websites, and donation phishing. Six main driving factors were identified: pressure, opportunity, rationalization, collusion, poor leadership, and trusting indifference. Effective countermeasures involve strengthening organizational governance, adapting regulatory frameworks, and leveraging technologies such as blockchain and artificial intelligence. This research contributes a conceptual framework for digital charity fraud, which can support the development of fraud prevention policies in nonprofit organizations and enriches the literature review on charity fraud, which remains limited.
Green Innovation and Sustainable Growth: How Green Reputation Strengthens the Value Creation of Environmental Strategies Rita Wijayanti; Nashirotun Nisa Nurharjanti; Diana Nur Apni; Lusi Nuraini
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p03

Abstract

The relationship between green innovation and corporate sustainable growth has produced mixed findings, suggesting that green reputation may help explain the effectiveness of green innovation implementation. This study examines the effect of green innovation on corporate sustainable growth and the moderating role of green reputation in basic materials companies listed on the Indonesia Stock Exchange during 2020–2024. Panel data regression was conducted using Stata 19.0 on an unbalanced panel of 106 firms (472 firm-year observations). Sustainable growth was measured using the Sustainable Growth Rate (SGR). Green innovation was represented by four indicators, while green reputation was measured using 15 environmental disclosure indicators. The results indicate that green innovation has a negative and significant effect on SGR, whereas green reputation positively and significantly moderates this relationship. These findings suggest that the benefits of green innovation for sustainable growth are enhanced when firms possess a strong green reputation, thereby strengthening stakeholder trust.

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