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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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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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Corporate Governance Mechanisms and Carbon Emission Disclosure Yasa, Ferina Khusumadewi; I Putu Sudana
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Carbon emission disclosure is one of the material topics in sustainability report. The research was conducted to determine the impact of corporate governance mechanisms on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange. The analysis is based on 183 sustainability reports from the 2020–2023 period. Data were collected using the documentation method, and multiple linear regression analysis was conducted using SPSS software. The findings indicate that board size and audit committee have a positive influence on carbon emission disclosure, aligning with agency theory and corporate governance principles. Conversely, institutional ownership, managerial ownership, and the proportion of independent commissioners do not exhibit a significant effect on carbon emission disclosure.
Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables I Made Yoga Mahardika Raharja; Gede Juliarsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the influence of factors affecting AIS performance with education and training as moderating variables. Conducted at the Head Office of PT. Bank BPD Bali in 2024, the study utilized the SPSS program with Moderated Regression Analysis as the analytical tool. The number of respondents was 98 people selected through purposive sampling method. The results indicate that organizational size and its interaction with education and training do not significantly affect AIS performance. However, user involvement, personal technical skills, top management support, along with their interaction with education and training, significantly influence AIS performance.
Auditor’s Reputation Moderates the Influence of Intellectual Capital and the Audit Committee on Earnings Management Melani Caroline Olivia Sinaga; Made Gede Wira Kusuma
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The increase in company performance, followed by a decline in non-cyclicals consumer sector company profits in 2020–2022, it indicates that the corporation is using earnings management. The research objective is to empirically test the influence of intellectual capital and the audit committee on earnings management sector companies listed on the IDX in 2020-2022 which is moderated by auditor’s reputation. The sample of this research consisted of 65 companies with 196 observations. The results indicate intellectual capital has a significantly positive on management of earnings, the audit committee has a significantly negative on earnings management, and the reputation of auditors is unable to moderate the influence of intellectual capital and the audit committee on earnings management. The size of the company, used as a control variable, did not have a significant impact on earnings management. The practical implication is intellectual capital and audit committees can diminish the risk of earnings management.
Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior: Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior Jati, I Ketut; Kresnandra, Anak Agung Ngurah Agung
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the moderating effects of accounting information systems (AIS) and internal control systems (ICS) on the relationship between SAP implementation and accounting knowledge with financial statement quality. The research was conducted at the Regional Government of Badung Regency, with the population consisting of all accounting and finance staff at the Central Office. The sample was selected using purposive sampling. Data were collected through a questionnaire that had been tested for validity, reliability, and classical assumptions, and then analyzed using moderated regression analysis. The results indicate that SAP implementation positively affects financial statement quality, as does accounting knowledge. AIS was found to moderate the effects of both SAP implementation and accounting knowledge on financial statement quality, while ICS did not show a moderating effect on either relationship. These findings highlight the importance of an effective accounting information system in improving financial statement quality, whereas the internal control system needs to be strengthened to support the effectiveness of SAP implementation and accounting knowledge in government accounting practice.Keywords : Kualitas Laporan  Keuangan,  Penerapan  Sistem Akuntansi  Pemerintah, Pemahaman Akuntansi, Sistem Informasi Akuntansi, Sistem Pengendalian Internal.
Achieving SDG 9 through Enhanced Local Revenue and Government Accountability in Indonesia Ramadhani, Shela; Paranoan, Selmita; Furqan, Andi Chairil; Usman, Ernawati
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the influence of Regional Original Revenue (PAD) and accountability on the achievement of Sustainable Development Goals (SDGs) 9. This study uses panel data from local governments in Indonesia during the 2018–2021 period, with a total of 2,050 observations. Analysis is carried out on each component of PAD, namely regional tax revenue, regional levies, the results of segregated regional wealth management, and other legitimate PAD. Accountability is measured through an audit opinion issued by the Audit Board (BPK) as a proxy for the quality of public financial governance. The results show that PAD generally has a positive effect on the achievement of SDG 9, although the effect varies depending on the type of PAD source. Regional tax revenues, regional levies, and other legitimate PAD contribute positively to infrastructure development and the industrial sector, while the results of segregated regional wealth management show inconsistent influences. In addition, accountability has also been shown to have a significant positive effect on the achievement of SDG 9, which indicates that transparent and accountable regional financial management strengthens the effectiveness of development policies. These findings imply that improving the quality and quantity of PAD needs to be accompanied by strengthening accountability so that sustainable development goals can be achieved optimally.
ESG Disclosure, Firm Value, and Investment Decisions: Evidence from Indonesia’s Capital Market Rismawati; Duriani; Muhammad Aqsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on corporate value and investor choices in Indonesia's developing capital market. This research examines how ESG reporting improves transparency, reduces information asymmetry, and influences investor behavior through the lenses of signaling, stakeholder, and behavioral finance theories. Analysis of 138 firm-year observations from publicly traded non-financial corporations through multiple regression indicates that both ESG disclosure (B = 0.311; p = 0.003) and firm value (B = 0.594; p < 0.001) significantly influence investment decisions, with firm value exhibiting a more substantial impact. These findings align with focus group discussions that emphasize the significance of credible and comparable ESG narratives in fostering investor trust. This study enhances the sustainability accounting discourse by providing empirical evidence and policy implications for regulators and corporations to improve ESG disclosure standards in Indonesia.
Dividend-Timing Strategy and Market Performance: Evidence From Indonesian Listed Companies Nurfitri Desliniati; Kesuma, Wendy; Saputri, Dwi Islamiati
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Stock price fluctuations around dividend distribution dates create opportunities for short-term trading strategies known as the dividend-timing strategy. This study analyzes the performance of the dividend-timing model among companies listed on the Indonesia Stock Exchange (IDX) during 2018–2025 by examining returns and risks across various time horizons and comparing them with the Indonesia Composite Index (IHSG). The results show that the dividend-timing model consistently generates positive returns across all horizons, with the highest return observed in Horizon 1—buying three days before the cum-dividend date and selling at the opening price on the ex-dividend date. Horizon 7 exhibits the lowest level of risk, indicated by the smallest Price Drop Ratio (PDR). Compared with the IHSG, this model provides higher returns and lower risk. These findings indicate that dividend-based strategies can serve as an effective short-term investment approach, offering attractive returns with controlled risk.
Financial Factors Affecting Fixed Asset Revaluation with Liquidity as a Moderating Variable: Faktor-Faktor Keuangan yang Memengaruhi Revaluasi Aset Tetap dengan Likuiditas sebagai Variabel Moderasi Kurnia Saputri, Aprilia; Kholilah
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine financial factors on fixed asset revaluation decisions, with liquidity as a moderating variable. Implementing secondary data from 122 BEI studies from 2020–2023, 488 observations were analyzed using logistic regression. The results indicate both positive and negative impacts. Leverage does not show a significant effect. Furthermore, liquidity strengthens the influence of fixed asset intensity and the market-to-book ratio, but does not moderate firm size or leverage. These findings demonstrate two theories: signaling and positive accounting, and confirm that financial characteristics and liquidity play a significant role in revaluation decisions.
The The Effect of Locally-Generated Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Capital Expenditure of Regencies and Municipalities in Indonesia Haq, A'am Ikhwanul; Masdar, Rahma; Ikbal A, M; Betty
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the influence of regional revenue components namely Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and Revenue Sharing Funds (DBH) on capital expenditure in regency and city governments across Indonesia for the period 2017–2020. The research uses a sample of 503 local governments and relies on secondary data obtained from the Regional Revenue and Expenditure Realization Reports (APBD) published by the Ministry of Finance. The data were analyzed using multiple linear regression. The results indicate that all components of regional revenue PAD, DAU, DAK, and DBH have a positive effect on capital expenditure. This finding suggests that the greater the fiscal capacity of local governments, the greater their ability to allocate funds for public investment, such as infrastructure, social facilities, and public service amenities. In other words, stronger regional revenue not only expands fiscal space but also reflects the commitment of local governments to strengthening long-term development through capital spending.
Sectoral Differences in Financial Performance Before and After IPO: Evidence from the Indonesia Stock Exchange A. A. Rai Niti Darmika Sukawati; I Made Ryan Ananta Putra; Kedisan, A.A. Vidyaswari
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines sectoral differences in financial performance changes before and after Initial Public Offerings (IPOs) on the Indonesia Stock Exchange during the 2020–2023 period. The research population includes all firms conducting IPOs in the observed period, with 235 companies selected using purposive sampling based on data availability. Financial performance changes are measured using the Current Ratio (CR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Return on Equity (ROE). Sectoral comparisons are conducted using the Kruskal–Wallis non-parametric test due to non-normal data distribution. Descriptive results indicate that liquidity (CR) generally increases after IPOs, while efficiency (TATO), leverage (DER), and profitability (ROE) tend to decline. However, the Kruskal–Wallis results show no statistically significant differences in these changes across sectors. Overall, post-IPO financial adjustments in the Indonesian capital market exhibit relatively homogeneous patterns across industries during the observed period.

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