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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 205 Documents
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Tax Non-Compliance Risks of Licensed Importers in Indent-Based Import Suyani, Emik
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.i12.p04

Abstract

This study examines administrative data about indent-based imports by licensed importers and its implications for tax compliance and possible tax revenue loss. Employing a descriptive-analytical methodology, it amalgamates tax return and import payment data to evaluate compliance risks among corporate taxpayers. The study incorporates 268 licensed importers registered in West Jakarta for the 2024 tax year. The analysis reveals that 79% of the observed taxpayers are categorized as having the highest level ofrisk. These taxpayers collectively claimed around IDR 20 billion in Article 22 Income Tax and VAT credits on imports. Supervisory evaluations revealed discrepancies amounting to IDR 5.46 billion, of which IDR 5.03 billion was recovered from the highest-risk category. These findings show proxy-based indications of compliance risk. The results underscore the necessity to fortify beneficial ownership alignment and improve the integration of tax and customs data via risk-based validation of import-related tax credits.
Factors Influencing Internal Control over Financial Reporting in Ministry X Government Assistance: A Symbolic Carrier Perspective Anggraeni, Riawati; Wardhani, Ratna
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.i12.p06

Abstract

Audit findings on government assistance expenditures at Ministry X reveal internal control weaknesses, particularly incomplete accountability reports and inconsistent procedural practices across work units. This condition indicates that the effectiveness of Internal Control over Financial Reporting (ICoFR) is influenced not only by technical mechanisms but also by institutional dimensions. This study aims to analyze symbolic factors affecting ICoFR effectiveness in government assistance programs. Using a qualitative approach, the study applies thematic analysis, constant comparison, and triangulation across implementing, assessment, and review teams. The findings identify four key symbolic carriers: formal regulations, integrity, accountability, and transparency. These factors shape daily routines and compliance patterns. However, when compliance remains predominantly symbolic and administrative rather than substantive, ICoFR effectiveness becomes constrained. This study contributes by demonstrating that limited ICoFR effectiveness is driven not only by technical shortcomings, but also by symbolic compliance embedded within institutional logics.
Evaluation of the Deposit System for Tax Payment within the Coretax System Nugroho, Andri Adi; Rosid, Arifin
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.i12.p08

Abstract

This study evaluates the implementation of the Coretax deposit system using the OECD (2021) framework (relevance, effectiveness, impact, and sustainability) for research question indicators. A descriptive qualitative evaluation case study method was used for data collection and analysis. The study involved taxpayers and tax officers at KPP Madya Dua Jakarta Utara. The results showed that the relevance criterion was met, as the system effectively addressed taxpayers' administrative needs. The sustainability criterion was met because taxpayers expressed their commitment to continue using this system, citing its long-term benefits. The effectiveness criterion has not been fully met due to technical obstacles, including failures to update ledger balances in real time and an automatic FIFO-based deduction mechanism that creates the potential for interest penalties. The impact criterion has not been met because the deposit system does not change behavior; it is only a formality to avoid late penalties when technical obstacles arise
Evaluating the Fraud Triangle’s Predictive Power for Financial Statement Fraud Ida Ayu Intan Nichiyobi; Ni Luh Sari Widhiyani
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.i12.p05

Abstract

Financial statement fraud is often perpetrated by management to conceal company losses. The underlying motivations for such fraudulent behavior are commonly explained through the fraud triangle framework, which comprises three elements: pressure, opportunity, and rationalization. This study seeks to provide empirical evidence on the influence of these fraud triangle components on the occurrence of financial statement fraud. The research sample, consisting of 90 firm-year observations from 2021 to 2023, was selected using purposive sampling. Data were analyzed using multiple linear regression to assess the impact of each component. The results indicate that external pressure does not significantly influence financial statement fraud, whereas effective monitoring exhibits a negative relationship, and rationalization shows a positive relationship with the likelihood of fraud. These findings align with the Theory of Planned Behavior and Agency Theory, both of which suggest that behavioral intentions, perceived control, and principal-agent dynamics play a critical role in shaping managerial decisions related to fraudulent financial reporting.
The Do Gender-Diverse Boards and Audit Committees Enhance Integrated Reporting Quality through ESG Performance? Tanaya, I Gusti Ayu Agung Tanya Sari Putri; I Made Karya Utama
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p11

Abstract

This study examines the influence of gender diversity, audit committee characteristics, and ESG performance on the quality of integrated reporting among firms listed in the ESG Quality 45 Index of IDX KEHATI during the period 2021–2023. The sample comprises 42 firms, yielding a total of 115 firm-year observations. Multiple regression analysis was employed using SPSS Statistics 27 to test the hypotheses. The results indicate that gender diversity and audit committee characteristics do not significantly influence the quality of integrated reporting. In contrast, ESG performance exhibits a positive and significant effect on integrated reporting quality. These findings suggest that companies with stronger ESG performance tend to provide higher-quality integrated reports, reflecting their broader commitment to transparency and accountability. Overall, the study underscores the importance of sustainability and sound corporate governance practices in meeting the information needs of investors and other stakeholders through high-quality integrated reporting. Future research is encouraged to explore alternative measures of the variables and to incorporate moderating or mediating factors to provide a more comprehensive understanding of the determinants of integrated reporting quality.
The Effect of Personal Engineering Ability and Information Technology Sophistication on the Effectiveness of Accounting Information Systems Ade Wiandika Anatasya Putri; Suryanawa, I Ketut
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p09

Abstract

This study aims to examine and provide empirical evidence regarding the effect of personal technical skills and information technology sophistication on the effectiveness of Accounting Information Systems (AIS). SIDI Sanur with 14 Savings and Loan Units (USP) as research samples. This research uses non-probability sampling method with purposive sampling technique, and produces 51 research respondents. Data collection was carried out using a survey method with a questionnaire technique. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis show that both personal technical skills and information technology sophistication have a positive effect on the effectiveness of accounting information systems. The results of this study can be taken into consideration for companies to be able to measure the extent to which their employees are able to use sophisticated systems.
The Influence of Corporate Social Responsibility on Earning Response Coefficient with Good Corporate Governance as a Moderating Variable Putri, Dewi Raditya Mutyarini; H. Bambang Suprasto
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p19

Abstract

The purpose of this study was to determine the effect of corporate social responsibility on earnings response coefficient with good corporate governance as a moderating variable. The population used in this study are all companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The analysis technique used is Moderated Regression Analysis (MRA) using the Statistical Product and Service Solution (SPSS) program. The results show that the knowledge of Corporate Social Responsibility (X), Good Corporate Governance (Z), and interaction variables between Corporate Social Responsibility and Good Corporate Governance (XZ) simultaneously affect Earning Response Coefficient which is able to empirically prove the theory used in research this is signal theory, legitimacy theory and contingency theory. The theoretical implications of the results of this study can also provide additional references for further research that discusses Corporate Social Responsibility, Good Corporate Governance and Earning Response Coefficient.
The Effect of Education Level and Information Technology Sophistication on the Effective Use of Accounting Information Systems I Gede Aditya Wibawa; Gede Juliarsa
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p13

Abstract

Technological developments have a major influence on the accounting information system (AIS) in a company. Technology-based accounting information systems are very helpful for companies that use them, one of which is the Rural Credit Bank. The purpose of this study was to determine the level of education and sophistication of information technology on the effectiveness of using accounting information systems at BPR Denpasar City. The number of samples in this study were 90 samples using a purposive sampling technique. In this study using SPSS for the classical assumption test technique, Model Fit test and Hypothesis test. Based on the results of this study it can be concluded that the level of education has a positive and significant effect on the Effectiveness of Using the AIS. The higher the level of education, the effectiveness of using SIA will also increase and the sophistication of information technology has a positive and significant effect on the effectiveness of using AIS. The higher the sophistication of information technology, the effectiveness of using AIS will also increase. The implications of this research can develop information technology on the use of AIS at BPR Denpasar City.
Financial Distress, Company Growth, Previous Year's Audit Opinion, and Going concern Audit Opinion Ni Komang Ayu Parwathi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p07

Abstract

An audit opinion concerning going concerns is issued when the auditor assesses that the auditee may face challenges in sustaining operational continuity. This research aims to empirically demonstrate the influence of financial distress, company growth, and the previous year's audit opinion on the issuance of going concern audit opinions. The study focuses on consumer cyclicals companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Data for this period were analyzed using logistic regression. Purposive sampling was employed to select 62 enterprises, resulting in 186 observations for analysis. The findings reveal that financial distress has a negative impact, while the previous year's audit opinion exerts a positive influence on the likelihood of issuing a going concern audit opinion. In contrast, company growth was found to have no significant effect.
Profitability Moderates the Effect of Sustainability Report Disclosure, Dividend Policy, and Capital Structure on Firm Value in Sensitive Industries Ni Komang Ayu Ariasih; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p05

Abstract

The high stock prices of sensitive industry companies despite having high environmental risks indicate that financial and non-financial factors play a crucial role in shaping firm value. This study aims to examine the effect of sustainability report disclosure, dividend policy, and capital structure on firm value with profitability as a moderating variable. The research sample consists of 29 sensitive industry companies listed on the Indonesia Stock Exchange for the 2021-2023 period, deterined through purposive sampling. The analysis was carried out using Moderated Regression Analysis (MRA) with SPSS. The results show that sustainability report disclosure and capital structure has a significant effect on firm value and profitability is not able to strengthen the three relationships. The findings emphasize that sensitive industries, inadequate sustainability report disclosure and capital structure can give negatif perceptions by investors toward firm value.

Page 15 of 21 | Total Record : 205

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