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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
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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Bank Soundness and Firm Value under the RGEC Framework Yupita, Dian; P. D’Yan Yaniartha Sukartha
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.p02

Abstract

Bank soundness is integral to firm value, reflecting a bank’s financial stability, risk management capacity, and profitability. This study investigates the association between bank soundness and firm value using the RGEC framework—comprising risk profile, good corporate governance, earnings, and capital—over the period 2011–2022. The analysis draws on 47 annual reports sourced from Refinitiv Eikon. Firm value is modeled as a function of the RGEC components, with revenue and total assets included as control variables. Grounded in signaling theory, the study employs multiple linear regression to examine the relationship. The findings reveal that good corporate governance, earnings, and capital are positively associated with firm value, whereas the risk profile exhibits a negative association. These results suggest that stronger governance, profitability, and capital adequacy, alongside lower risk exposure, enhance a bank’s long-term value by signalling resilience and operational soundness.
Analysis Of Factors Affecting Carbon Emission Disclosure With Good Corporate Governance As A Moderating Variable Anggun Putri Aprilia; Sri Wahyuni; Hariyanto, Eko; Azizah, Siti Nur
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.p08

Abstract

This study examines the effects of profitability, company size, and environmental performance on carbon emission disclosure in transportation companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, with GCG as the moderating variable. The study population consisted of 38 companies, and a purposive sample of 27 was selected, yielding 135 data points. This study is based on secondary data from annual and sustainability reports, with analysis using multiple linear regression and Moderated Regression Analysis (MRA) under the classical assumption tests. The results indicate that company size and environmental performance affect carbon emissions disclosure, whereas profitability does not. GCG is proven to strengthen the relationship between profitability and company size, while it does not moderate environmental performance on carbon emissions disclosure. These findings show that GCG plays an essential role in improving the transparency and accountability of carbon emissions reporting.
Social Media and Digital Literacy on Cryptocurrency Trust: The Moderating Role of Financial Literacy Tobing, Clairine Cardin; Maria Asumpta Evi Marlina
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.p18

Abstract

The development of digital assets has driven an increase in interest among the younger generation to invest in cryptocurrency, but their level of trust varies and is influenced by the quality of information and digital literacy skills. This study aims to analyze the influence of social media and digital literacy on cryptocurrency investment trust, with financial literacy as a moderating variable. Data was collected through a Google Form questionnaire distributed to members of the Telegram group “INDODAX– Indonesia Bitcoin & Crypto Exchange Official Group” with a population of 46,302 members, and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results show that social media does not have a significant effect on investment confidence, while digital literacy has a positive and significant effect. Financial literacy acts as a moderating variable that weakens the influence of social media but strengthens the influence of digital literacy on cryptocurrency investment confidence. The implications of this
Evaluating Auditor Independence in Audit Engagements: A Case Study of Public Accounting Firm X Nabila, Shafira Tasya; Martani, Dwi
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.p04

Abstract

Auditor independence is the foundation of audit credibility, yet in practice it is often threatened by long-term relationships, fee dependency, and implicit client pressures particularly within medium-sized public accounting firms. This study aims to analyze the forms of independence threats that arise in audit practices at KAP X and evaluate the mitigation strategies implemented by auditors and the organization. Data were collected through in-depth interviews with partners, senior auditors, junior auditors, and regulators, as well as analysis of internal documents such as independence policies and independence declaration forms. The findings reveal four primary threats, self-interest, familiarity, intimidation, and self-review emerging through relational dynamics and economic pressures. Although mitigation strategies exist, they remain informal and rely heavily on partner leadership. The study concludes that auditor independence is more strongly shaped by ethical culture and daily practices than by structured quality control systems.
Interest In Participating Brevet Training: Motivation And Knowledge As Determinants Of Accounting Students In East Kalimantan Kusno, Hendra Sanjaya; Santika, Sisca; Ramadhani, Ranita; Sari, Danar Retno; Arazy, Dito Rozaqi
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.p10

Abstract

This study aims to reveal the role of economic motivation as a moderating variable that can strengthen the relationship between career motivation, quality motivation, and knowledge on the interest of Accounting students in East Kalimantan in participating in the Tax Brevet training program. The study utilized secondary data with a population of Accounting students in East Kalimantan selected through accidental sampling. Career motivation, quality motivation, and tax knowledge have an influence on student interest in participating in the Tax Brevet training program. Economic motivation can only strengthen the relationship between quality motivation and interest in participating in the tax brevet, but not on career motivation or tax knowledge.
Quality Management System Design for KAP MNL Aligned with SMM 1 Requirements Hasri, Naura Chairunnisa; Wijayati, Nureni
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.p17

Abstract

This study evaluates the preparedness and efficacy of executing the Quality Management System (SMM 1/ISQM 1) in a Public Accounting Firm by assessing quality hazards, reviewing documentation, and analyzing policy implementation. The findings reveal that although numerous elements of the quality management system are well documented, some areas—especially information systems and communication—fall short of the acceptable standard and necessitate significant enhancement. The documentation assessment indicates a preparedness level of around 71%, while the evaluation of the information system attains just 47%, underscoring a substantial disparity between policy and practice. The report recommends a more complete quality control system design in accordance with SMM 1 to enhance governance, risk assessment procedures, resource proficiency, and monitoring mechanisms. This proposed framework aims to improve the quality of audit engagements and assist the firm in constantly adhering to professional standards.
The Influence of Tax Knowledge, Taxpayer Awareness, Income Level, and Tax Sanctions on Motor Vehicle Taxpayer Compliance: A Study at the Mesuji District Samsat Office Ramadhani, Novita; Maryati
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.p06

Abstract

This study aims to analyse the effect of taxation understanding, taxpayer awareness, income level, and tax penalties on motor vehicle taxpayer compliance. This study uses a quantitative approach with a survey method. The study was conducted on motor vehicle taxpayers at the Mesuji Regency Samsat Office with a sample size of 100 taxpayers selected using convenience sampling. The data were analysed using multiple linear regression. The results found that, partially, tax understanding, taxpayer awareness and income level had a positive and significant effect on motor vehicle taxpayer compliance, while tax penalties did not have a significant effect on motor vehicle taxpayer compliance. This indicates that the better the taxpayer's understanding, the greater their awareness of the importance of taxes, and the higher their income level, the higher the level of compliance among motor vehicle taxpayers. Meanwhile, the existence of sanctions alone is not enough to encourage compliance among motor vehicle taxpayers. These findings imply that providing education, increasing awareness, and improving the economic conditions of taxpayers play an important role in increasing compliance with motor vehicle tax payments.
Management Control System and Export Performance in an Indonesian Essential-Oil Exporter Azka Salsabila Ramadhanti; Purwatiningsih Lisdiono
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.p01

Abstract

This study investigates how a management control system (MCS) package supports export performance at PT Bentang Alam Sumatra (PT BAS), a community-based patchouli-oil exporter in North Sumatra that has experienced declining export volumes between 2023 and mid-2025. Using Malmi and Brown’s MCS-as-a-package framework, the research explores the design and use of planning, cybernetic, reward and compensation, administrative, and cultural controls in managing farmer partnerships, production processes, and export order fulfilment. A single-case study design is employed, drawing on semi-structured interviews with key managers and staff, non-participant observations, and internal company documents, which are analysed through thematic coding and a diagnostic matrix. The findings show that all five control elements are present, but their formalisation and linkage to export indicators are uneven. Building on this diagnosis, the study develops an as-is–to-be roadmap that proposes incremental to strengthen the coherence of the MCS package, enhance visibility of export performance, and better align BAS’s strategy.
Integrating Information Technology and Investigation in Forensic Auditing: Case Study of Structured Fraud PT XXX Sofyan, Riski; Renaldi, Yandi; Yanti, Harti Budi
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.p12

Abstract

Structured fraud exploits information asymmetry in decentralized organizations. This study examines how integrated forensic auditing and information technology uncover fraud networks and the effectiveness of combining digital evidence with physical verification. A multiple case study analyzes two fraud incidents at PT XXX's Semarang and Lampung branches. Data from interviews, digital evidence (WhatsApp chats, photos, ERP logs), and documents were analyzed thematically using the Miles and Huberman model with NVivo 12 support. Findings reveal contrasting fraud patterns: authority-based Marketing Cost manipulation in Lampung versus collaborative asset theft networks in Semarang. Information technology served dual roles, enabling fraud while providing crucial investigation tools like “Get Contact” for identity tracing and WhatsApp metadata for chronology reconstruction. The investigation successfully integrated digital analysis with physical verification, demonstrating an effective hybrid forensic model for mapping hidden relationships and fraud schemes. The study concludes that combating structured fraud requires hybrid investigations synergizing digital forensics with physical auditing to enhance detection accuracy. Practical implications include strengthening IT-based internal controls, developing digital forensic competencies, and establishing standards for digital evidence in fraud investigations.
Comparative Analysis of the Effectiveness of Three Models in Detecting Financial Statement Fraud Achmad Haryadi; Risna Nurmalasari; Yanti, Harti Budi
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p09

Abstract

Financial statement transparency has become a critical issue in the post–Covid-19 period, particularly in the infrastructur, construction, property, and real estate sectors, which face financing pressures and complex revenue recognition. This study aims to compare the effectiveness of the Beneish M-Score, Dechow F-Score, and Altman Z-Score in detecting the risk of financial statement fraud (FSF). A quantitative approach is employed using classification analysis through a confusion matrix, complemented by ROC and AUC testing. The sample consists of 50 companies listed on the Indonesia Stock Exchange during the 2022–2024 period, with a total of 150 financial statement observations. The results indicate that the Altman Z-Score demonstrates the best performance, with an accuracy of 68%, an F1-Score of 62,5%, and an AUC of 0.742, followed by the Dechow F-Score and the Beneish M-Score. These findings suggest that financial distress is a key signal in identifying FSF. The study concludes that the Altman Z-Score is effective as an early warning system for financial statement fraud risk in the examined sectors.

Page 16 of 21 | Total Record : 205

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