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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 145 Documents
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The Effect of Professionalism, Integrity, Motivation and Locus of Control on Audit Quality Sadani, Ni Nyoman Ayu Juniari Purnama
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p20

Abstract

Audit quality is the result of the auditor's work as indicated by an audit report in accordance with the standards. The audit quality of the inspectorate apparatus shows the performance of the inspectorate apparatus in supervising regional finances. This study aims to examine the effect of professionalism, integrity, motivation, and locus of control on the audit quality of the inspectorate apparatus in regional financial supervision. The study was conducted at the Bangli Regency Inspectorate. The number of samples in this study were 41 people (Bangli Regency Inspectorate apparatus). Samples were selected using purposive sampling technique. Data was collected by distributing questionnaires to respondents. Data analysis technique used is multiple linear regression. The results showed that professionalism, integrity, and locus of control had a positive effect on the audit quality of the inspectorate apparatus in regional financial supervision. The results of this study were able to confirm agency theory and attribution theory.
The Influence of the Board of Commissioners and Institutional Ownership on the Financial Performance of Mining Companies on the IDX in 2018-2020 Kusumadewi, Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p25

Abstract

This study aims to examine the effect of the Board of Commissioners and Institutional Ownership on the Company's Financial Performance as proxied by using Return on Assets (ROA). This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used as many as 12 companies with a total sample of 36 observations in 3 years. The data analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that the Board of Commissioners and Institutional Ownership have a positive effect on the company's financial performance. With the number of boards of commissioners and increasing institutional ownership can increase supervision which can make the company's financial performance increase.
The Role of Governance, GDP, and Inflation in Attracting Foreign Investment: Empirical Evidence in ASEAN Kuswara, Arif Rahman; Pratama, Bima Cinintya; Purwidianti, Wida; Kusbandiyah, Ani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the factors of governmental and non-governmental governance that influence FDI in ASEAN countries, with a research sample from 2005 to 2023. The factors of governmental governance are represented by the rule of law, government effectiveness, and regulatory quality. This study uses quantitative research. Quantitative data was obtained using secondary data in the form of Governance Data documentation from the Worldwide Governance Indicators (WGI) from the World Bank. FDI Data is in the form of FDI flow data from World Development Indicators (WDI), UNCTAD, and national investment agencies (BKPM for Indonesia). The analysis method used is multiple linear regression using STATA17. The results of the study show that regulatory quality and inflation have a positive effect on FDI. Meanwhile, the factors of rule of law, government effectiveness, and GDP have no effect on FDI. The contribution of this study is to serve as a practical guide for the government and policymakers in designing strategic programs for the quality of government regulations and inflation stability policies in order to attract FDI to Indonesia.
Environmental Disclosure in the Energy Sector: A Governance Perspective Based on GCG Principles Kusumadewi, Ni Kadek Yunita; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p01

Abstract

This study investigates the relationship between the principles of good corporate governance and the extent of environmental responsibility disclosure among companies in the energy sector. The analysis is based on 162 sustainability reports issued by energy sector firms listed on the Indonesia Stock Exchange over the period from 2009 to 2023. Legitimacy theory serves as the theoretical framework for interpreting the results. To address the research objectives, Spearman’s rank correlation analysis was employed. The findings reveal that the principles of transparency, responsibility, and independence exhibit a significant positive association with the extent of environmental responsibility disclosure. In contrast, the principle of accountability shows a positive but statistically insignificant relationship, while the principle of fairness demonstrates a negative yet also insignificant association with the level of environmental disclosure. These results suggest that not all dimensions of good corporate governance equally influence disclosure practices, highlighting the nuanced role governance mechanisms play in shaping environmental reporting within the energy sector.
The Effect of Profitability, Leverage, and Institutional Ownership on the Firm Value of Transportation Companies Listed on the Indonesia Stock Exchange Baskara, Ida Bagus Reri Mahesa; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p24

Abstract

Firm value is a market value that can provide prosperity to shareholders. They want the market price of the companies under their control to increase. They need fundamental company information such as information about the company's profitability, leverage or capital structure of institutional ownership, and use that information to make decisions or release shares that they already hold. This study aims to obtain empirical evidence of the effect of profitability, leverage, and institutional ownership on the value of transportation companies listed on the Indonesia Stock Exchange 2010-2014. The number of samples, using a purposive sampling method of 14 companies from 33 companies so that the total observations obtained were 70 observations. The data analysis technique used in this study is multiple linear regression. The results of the analysis prove that profitability and institutional ownership have a positive effect and leverage has a negative effect on the value of transportation companies listed on the Indonesia Stock Exchange.
Information Asymmetry, Audit Committee, Firm Growth, and Leverage on Earnings Management Ida Ayu Putu Puspa Adnyani; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p19

Abstract

Earnings information is of particular concern to investors in assessing management performance. The company's demands to achieve predetermined profit targets make management motivated to practice earnings management so that the resulting financial statements look good for investors. The purpose of this study was to obtain empirical evidence of the effect of information asymmetry, audit committee, firm growth, and leverage on earnings management. The location of this research was conducted on non-financial BUMN companies listed on the Indonesia Stock Exchange during the period of 2015-2019. The total sample was determined using purposive sampling technique and obtained a sample of 70 observations. The data analysis technique applied is multiple linear regression analysis. The results of this study indicate that information asymmetry has no effect on earnings management, the audit committee has a negative effect on earnings management, while firm growth and leverage have a positive effect on earnings management.
The Influence of Community Participation, Clarity of Budget Targets, and Internship Control System on Accountability of Village Fund Management in Nusa Penida District I Putu Adi Arya Winata
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p23

Abstract

The amount of village funds allocated by the central government has increased from 2015 to 2019. Accountability is needed in managing village funds of this size. The study was conducted to determine the effect of public participation, clarity of budget targets, and internal control systems on the accountability of village fund management in Nusa Penida District. Respondents in this study were 64 people who were selected using the saturated sample method (census). Data collection was carried out using a questionnaire. The data collected were analyzed using multiple linear regression analysis. The results of this study indicate that the variables used have a positive and significant effect on the accountability of village fund management in Nusa Penida District. This means that the higher the public participation, the clarity of budget targets, and the internal control system, the better the accountability of village fund management.
The Effect of Financial Knowledge, Financial Self-Efficacy, and Financial Attitude on MSMEs’ Capital Budgeting Decisions Alya, Alya Febbyyana Basuki; Irawan; Sri Astuti
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines how financial knowledge, financial self-efficacy, and financial attitude affect capital budgeting decisions in micro, small, and medium enterprises (MSMEs) in Bandar Lampung. MSMEs play an important role in the Indonesian economy, but currently MSMEs still face challenges in financial management, especially in terms of capital budgeting. A quantitative method was used in this study, and primary data was collected from 398 MSME respondents selected through purposive sampling. The data were tested for validity, reliability, and classical assumptions before being analyzed using multiple linear regression. The results show that all three variables, both partially and simultaneously, have a positive impact. These findings support the Theory of Planned Behavior and emphasize the importance of improving financial knowledge, financial self-efficacy, and financial attitude for MSMEs to make rational, strategic, and sustainable decisions.
The Role of Audit Committee Supervisory Quality: The Effect ff Stakeholder Pressure on The Quality of Sustainability Reporting Jefry Prabowo; Sri Hastuti; Retno Yulianti
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of media exposure and investor pressure on the quality of sustainability reporting, as well as the role of audit committee oversight as a moderating variable in energy companies listed on the Indonesia Stock Exchange for the period 2021–2024. Data were obtained from annual reports and sustainability reports using purposive sampling, resulting in 268 samples. Multiple regression analysis with MRA testing was conducted. The results show that media exposure has a significant positive effect, while investor pressure has a negative effect. The role of audit committee oversight does not moderate the relationship between media exposure and sustainability reporting quality, but it does weaken the effect of investor pressure on sustainability reporting quality and can even change the direction of the coefficient to positive.
Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.

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