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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 274 Documents
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Accounting Conservatism in Family Businesses: An Ethnographic Study of Guanxi in Samarinda Shipping Company Nurul Permatasari, Rika; Juanda, Ahmad; Rumijati, Aniek
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.p11

Abstract

This study aims to analyze how accounting conservatism is practiced in a Chinese family-owned shipping company in Samarinda, Indonesia, by exploring the influence of guanxi culture through an ethnographic approach. Guanxi, representing trust, loyalty, reciprocal obligations, and interpersonal harmony, shapes financial decision-making, reporting behavior, and risk assessment in business. The findings suggest that conservatism is not simply an accounting choice, but rather a cultural mechanism to maintain relationship harmony, minimize future uncertainty, and preserve family wealth. This study contributes to the behavioral and cultural accounting literature by demonstrating that accounting practices are embedded in local cultural logic and that family businesses rely on conservative reporting to ensure economic and relationship stability.
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; Novita, Santi
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 Analysis of the Determinants of Bank Profitability: The Roles of Liquidity and Leverage in Indonesia and Thailand, 2015–2024 Adinda Rahma Hashifa; Ririh Dian Pratiwi
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 the 2015–2024 period, particularly during the pandemic and the subsequent recovery, while prior empirical findings remain inconsistent. This study compares the effects of liquidity and leverage on bank profitability while controlling for firm size. Annual data from conventional banks in Indonesia and Thailand were analysed using multiple linear regression. The results indicate that profitability in Indonesia is influenced by leverage and firm size, whereas in Thailand it is affected by liquidity, leverage, and firm size. The novelty of this study lies in its comparative analysis of Indonesia and Thailand over the 2015–2024 period. It also extends previous research by focusing on conventional banks and incorporating firm size as a control variable. This study contributes to the ASEAN banking literature and offers strategic implications for both management and regulators.
Green Innovation as a Moderating: The Effects of ESG Disclosure and Financial Slack on Financial Performance Yohana Elliza Sitohang; Dwiarso Utomo
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 transition toward sustainable energy has encouraged companies in the energy sector to integrate sustainability practices through ESG disclosure, the management of financial slack, and the implementation of green innovation. This study examines the effects of ESG disclosure and financial slack on financial performance, with green innovation serving as a moderating variable. The sample consists of 16 energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, yielding 64 observations selected through purposive sampling. The data were analysed using PLS-SEM with the SmartPLS program. The results indicate that ESG disclosure has a negative and significant impact on financial performance, whereas financial slack has a significant positive effect. Green innovation does not moderate the relationship between ESG disclosure and financial performance, but it does strengthen the effect of financial slack on financial performance. These findings suggest that the availability of financial slack supports green innovation, which in turn contributes to improving the financial performance of energy sector companies.
Credibility is Key: How Board Independence Translates ESG Disclosure into Firm Value in Indonesia Setiawan, Ricky Yunisar; Eviyanti, Novitasari; Putri, Alvianita Gunawan; Ranita Ramadhani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p01

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of board independence in an emerging market. Using Moderated Regression Analysis on 675 firm year observations from non-financial companies on the Indonesia Stock Exchange (2017-2023), the results reveal that ESG disclosure positively affects firm value. Furthermore, board independence significantly amplifies this relationship. This highlights that in emerging markets like Indonesia, robust governance is essential to translate sustainability reporting into credible, tangible corporate value. The findings suggest managers should integrate ESG strategies with strong independent oversight, and investors should evaluate governance quality to verify the credibility of a firm's sustainability initiatives.
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.

Page 18 of 28 | Total Record : 274

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