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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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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
 16   17   18   19   20 
The Effect of Green Accounting and Environmental Disclosure on Financial Performance Salsabila, Vania; Munari
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.p01

Abstract

The present study investigates the effect of green accounting and environmental disclosure on the financial performance of transportation and logistics companies listed on the Indonesian Stock Exchange (IDX) between 2020 and 2023. A quantitative approach was utilized to assess 18 companies that were selected through purposive sampling. A total of 72 data were obtained from annual and sustainability reports and analyzed using multiple linear regression. The findings indicate that green accounting as well as environmental disclosure have a positive and significant effect on financial performance. The study offers practical implications: sustainable practices, including green accounting and environmental disclosure, may enhance stakeholder trust and strengthen financial outcomes.
The Impact of ESG Disclosure on Firm Value in ASEAN: The Moderating Role of Audit Quality Kusno, Herlambang Ramadhan; Sari, Novita
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.p03

Abstract

This study aims to examine the effect of ESG on firm value and the moderating role of audit quality in the ASEAN context. Using a sample of public listed companies from 2016 to 2024, data were analyzed using panel data regression. The results indicate that ESG disclosure has a significant positive effect on firm value, suggesting that sustainability transparency serves as a credible signal to investors. Furthermore, audit quality is found to positively moderate this relationship, acting as a signal enhancer and mitigates greenwashing concerns. This research contributes to signalling theory by demonstrating how audit effort reinforces the credibility in emerging markets.
Determinants of Fraud Tendency among Accounting Students: The Moderating Role of Ethical Value Shofiyah, Aniyatus; Ardini, Lilis
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.p19

Abstract

This study analyzes factors influencing fraud tendency among accounting students based on the fraud hexagon theory, including pressure, opportunity, rationalization, competence, arrogance, and collusion, and examines ethical value as a moderating variable. Fraud tendency is considered an early indicator of unethical behavior, making its identification during education essential. This study applies a quantitative survey approach using questionnaires distributed to final-year accounting students at STIE Cendekia Bojonegoro and the Islamic University of Darul Ulum Lamongan. Data were analyzed using Moderated Regression Analysis (MRA). The results show that pressure, rationalization, and arrogance positively affect fraud tendency, while competence has a negative effect. Opportunity and collusion are insignificant. Ethical value negatively moderates the relationship between arrogance and fraud tendency but does not moderate the other factors. These findings highlight the importance of strengthening ethical values in accounting education to prevent fraud tendency early.
A Comparative Perspective: The Determinants of Liquidity and Leverage on Bank Profitability in Indonesia and Thailand during 2015-2024 Adinda Rahma Hashifa; Dian Pratiwi, Ririh
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.p15

Abstract

Bank profitability in Indonesia and Thailand fluctuated differently during 2015–2024, especially amid the pandemic and recovery, while prior empirical findings remain inconsistent. This study compares the effects of liquidity and leverage on bank profitability, controlling for firm size. Annual data from conventional banks in Indonesia and Thailand were analyzed using multiple linear regression. The results indicated that profitability in Indonesia is driven by leverage and firm size, whereas in Thailand it is affected by liquidity, leverage, and firm size. The study’s novelty lies in its 2015-2024 Indonesia–Thailand comparison. The development of previous study to the object of conventional bank with firm size control. This study contributes to enriching the ASEAN banking literature and provides strategic implications for management and regulators.
Green Innovation as a Moderating: The Effects of ESG Disclosure and Financial Slack on Financial Performance Yohana Elliza Sitohang; Utomo, Dwiarso
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.p20

Abstract

The dynamics towards sustainable energy encourage energy companies in Indonesia to integrate sustainability practices through ESG disclosure, financial slack as financial flexibility, and the implementation of green innovation. This study analyzes the effect of ESG disclosure and financial slack on the financial performance of energy sector companies and the role of green innovation as a moderating variable. The research data covers 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with 64 observations selected using purposive sampling and analyzed using Moderated Regression Analysis in SPSS. The analysis results indicate that ESG disclosure has not shown a significant relationship with financial performance, financial slack tends to be associated with decreased performance, while green innovation makes a positive contribution and strengthens the influence of financial slack, but does not moderate the relationship between ESG disclosure and financial performance.
The Influence of Internal Audit Roles, Leadership Styles and Compensation Levels on the Effectiveness of the Internal Control System Ni Kadek Yuta Paramitha; Ni Luh Sari Widhiyani
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.p16

Abstract

This study aims to determine the effect of the role of internal audit, leadership style and level of compensation on the effectiveness of the internal control system. This study uses a quantitative approach in the form of associative causality. This research was conducted at BPRs in Denpasar City with a total population of 20 BPRs. The sampling method used in this study is the total sampling method. The research data was collected using a questionnaire which was then analyzed by multiple linear regression analysis with the help of SPSS version 22 for windows. The results of the study stated that the role of internal audit, leadership style and level of compensation had a positive effect on the effectiveness of the internal control system at BPR in Denpasar City.
Impact of E-Samsat Implementation and BBNKB Elimination on Taxpayer Compliance, with Tax Socialization as a Moderator Ni Made Mila Dwi Lestari; I Ketut Jati
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.p12

Abstract

Tax compliance remains a persistent issue today, including in Gianyar Regency. This study aims to analyze the effects of implementing e-Samsat and eliminating transfer fees on motor vehicle taxpayer compliance, with tax socialization serving as a moderating variable among taxpayers in Gianyar Regency. The sample comprised 100 respondents selected through accidental sampling. Data collection was conducted using a questionnaire and analyzed with moderated regression analysis in SPSS 26. The results indicated that the implementation of e-Samsat and the elimination of name transfer fees significantly influenced taxpayer compliance. Furthermore, tax socialization effectively moderated the impact of e-Samsat implementation and name transfer fee elimination on taxpayer compliance. This research contributes to attribution theory and provides empirical evidence regarding motor vehicle tax compliance.
The Influence of Employee and Investor Pressure, Profitability, and Company Activities on Sustainability Reporting Quality Made Agus Darma Cahyadi; I Gusti Ayu Made Asri Dwija Putri
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.p17

Abstract

Sustainability reporting is defined as the practice of disclosing and measuring a company's activities as a responsibility to all stakeholders concerning the organization's performance and effectiveness in attaining sustainable development goals. This research aimed to analyze and obtain empirical evidence of the effects of employee pressure, investor pressure, profitability, and company activities on the quality of sustainability reports. The theoretical frameworks utilized were stakeholder theory and legitimacy theory. The population included all energy companies listed on the IDX from 2019-2022. A total of 66 samples were selected using purposive sampling. The analysis was conducted using multiple linear regression. The findings indicate that the quality of sustainability reports is positively affected by employee pressure and profitability. However, it is not influenced by investor pressure or company activities.
Corporate Social Responsibility and Green Accounting: Effects on Profitability During COVID-19 in Indonesia Laksmi Regita Sari; I Made Pande Dwiana Putra
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.p08

Abstract

The objective of this study is to examine and gather empirical data about the impact of green accounting practices and disclosures regarding social responsibility on industrial firms' profitability in Indonesia during the Covid-19 outbreak. The 189 manufacturing enterprises that were regularly listed on  the  Indonesia  Stock  Exchange  between  2020  and  2022  comprise  the  study's  population.  Purposive sampling  was  used  to identify the research sample, and the results showed that the sample consisted of 45 assessments or 15 enterprises. Multiple linear regression analysis is the method of analysis. The study's findings indicate that while the adoption of green accounting has a favorable impact on profitability, the release of corporate social responsibility has no bearing on it.
Analyzing The Impact of Profitability, Dividend Policy, and Corporate Social Responsibility Disclosure on Firm Value Ni Putu Eka Adnyani; I Gusti Ngurah Agung Suaryana
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.p10

Abstract

This study aims to provide empirical evidence on the effects of profitability, dividend policy, and corporate social responsibility (CSR) disclosure on firm value. A purposive sampling method was used to select the sample, resulting in 45 data points collected from 2020 to 2022. The analysis was conducted using multiple linear regression with SPSS version 26. The findings indicate that dividend policy and profitability have a positive impact on firm value, while CSR disclosure has no significant effect. These results align with signaling theory, which suggests that dividend policy and profitability positively influence firm value.

Page 18 of 21 | Total Record : 205

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