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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 145 Documents
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The Effect of Audit Opinion and Auditor Turnover on Audit Delay with KAP Reputation as Quasi Moderator Marini Lestari; Yulis Diana Alfia
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p21

Abstract

This study aims to examine the effect of audit opinion and auditor turnover on audit delay, with the reputation of Public Accounting Firms (KAP) as a moderating variable. The research focuses on non-primary consumption sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A total of 356 observations were selected using purposive sampling. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that audit opinion, auditor turnover, and KAP reputation have a positive effect on audit delay. However, KAP reputation does not moderate the relationship between either audit opinion or auditor turnover and audit delay. These findings imply that while KAP reputation directly influences audit timeliness, it does not function effectively as a moderating factor.
Carbon Emissions and Governance: Two Sides of the Coin that Determine Corporate Financial Performance Sisca Santika; Alya Dhiya Atiqah; Hendra Sanjaya Kusno; Tito IM. Rahman Hakim
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p14

Abstract

Tight business competition encourages public companies to continuously evaluate their performance in order to improve profitability, business sustainability, and financial performance. This evaluation makes carbon emission disclosure increasingly important for investors and the public. This study analyzes the effect of Carbon Emission Disclosure, Board of Directors, and Institutional Ownership on Financial Performance using quantitative methods with 63 data from sustainability and annual reports of mining companies on the IDX for the period 2021-2023. The results show that all three variables simultaneously affect Financial Performance, with Carbon Emission Disclosure having a negative impact, Board of Directors having no effect, and Institutional Ownership having a positive impact.
Analysis of Artificial Intelligence (AI) Technology Acceptance Among Accounting Employees: A Model Based on UTAUT-3 Permatasari, Novia; Rahmawati, Mia Ika
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p18

Abstract

This study aims to analyze the factors that influence the acceptance and use of artificial intelligence (AI) technology by accounting employees using the UTAUT-3 model. Using a quantitative approach, data were collected from 162 accounting employees of an Internet Service Provider (ISP) company in East Java via a questionnaire and analyzed using PLS-SEM via SmartPLS 4. The results indicate that performance expectations, effort expectations, and social impact positively influence behavioral intention, while facility conditions, hedonic motivation, habit, and personal innovation do not have a significant effect. Habit influences actual usage behavior, but behavioral intention does not have a significant effect. These findings indicate the dominance of functional factors over pleasure or infrastructure in driving AI adoption. This study enriches the behavioral accounting literature and provides managerial implications for organizations in strategically adopting AI in financial reporting.
Determinants of Sustainability Report Quality: The Impact of Financial Performance, Corporate Governance, Firm Size, and Age Reza Widya Saputra; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p02

Abstract

This study empirically examines the impact of financial performance, corporate governance, firm size, and firm age on the quality of sustainability reporting. Using binary logistic regression analysis, the study processes data with SPSS version 26. The sample consists of 50 non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2022, selected through a purposive sampling method, resulting in 250 firm-year observations. The findings indicate that independent commissioners, audit committees, and firm age positively influence sustainability report quality. However, liquidity, profitability, leverage, operational activity, board of directors, and firm size do not exhibit a significant effect.
Discovering Risks for a Fertilizer Business in Madagascar when Collaborating with an Indonesian Company Case study: ABC company Start-Up in Madagascar Sahondra, Vatsiniaina Tatamo; Chaerul D. Djakman
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p15

Abstract

This study examines the strategic risks ABC Company may encounter in its collaboration with an Indonesian firm in the fertilizer industry. As a Madagascar-based startup specializing in mixed-blended fertilizers, ABC aims to enhance innovation and agricultural productivity through this partnership. However, challenges such as financial instability, supply chain disruptions, regulatory uncertainty, political influence, and corruption in customs clearance pose significant threats to business operations. Utilizing the COSO Enterprise Risk Management (ERM) framework (2017), this research systematically identifies and assesses these risks while proposing structured mitigation strategies. A qualitative methodology, incorporating semi-structured interviews and document analysis, offers deeper insights into risk prioritization. Findings reveal that despite ABC’s initial risk management efforts, several high-impact risks persist, requiring proactive intervention. The study underscores the importance of adopting COSO ERM principles, alongside strategies such as supplier diversification, compliance monitoring, blockchain-based customs tracking, and financial hedging, to safeguard operational stability. This research contributes new insights, as no prior studies have applied COSO ERM to similar international collaborations in the fertilizer sector.
The Nexus Between ESG Risk, Capital Structure, Profitability, and Firm Value: Firm Size as a Moderator Ashari, Vegy Tasya; Rahmawati, Mia Ika
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p11

Abstract

This study aims to analyze the influence of ESG Risk Rating, capital structure, and profitability on firm value, and examine the role of firm size as a moderating variable. The study sample was companies listed in the IDX ESG Leaders (ESGL) index on the Indonesia Stock Exchange during the 2021–2023 period, with a total of 90 observations. Data analysis was performed using Moderated Regression Analysis (MRA) with the help of SPSS version 25. The results show that ESG Risk Rating has a significant negative effect on firm value, while capital structure has a significant positive effect and profitability has a significant negative effect. Firm size is proven to weaken the effect of capital structure and strengthen the effect of profitability on firm value, but does not moderate the relationship between ESG Risk Rating and firm value. These findings emphasize the important role of financial factors and profitability in shaping firm value by considering the influence of firm size.
The Role of Family Ownership in Moderating Relationship Between Related Party Transactions and Tax Avoidance Putri Dwi Lestari; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p12

Abstract

This study examines the relationship between related party transactions (RPT) and tax avoidance in Indonesia, considering tighter RPT tax regulations and the prevalence of family-owned firms. It also explores the moderating role of family ownership using agency theory and socioemotional wealth (SEW) as the theoretical basis. The study uses four tax avoidance proxies—GAAP ETR, Current ETR, Cash ETR, and BTD—to analyze RPT in sales and purchases. Regression analysis on IDX-listed firms from 2016 to 2019 shows a positive relationship between RPT and tax avoidance (using GAAP ETR), with family ownership weakening the effect. However, sensitivity tests with alternative proxies for family ownership show the opposite result. These findings provide insights into the impact of RPT and family ownership on corporate tax behavior in Indonesia.
Adaptation of Business Actors to New Policy Transformations Deranika Ratna Kristiana; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p10

Abstract

This study examines the adaptation of Micro, Small, and Medium Enterprises (MSMEs) to the new policy transformation in Indonesia's taxation system. With significant contributions to Gross Domestic Product (GDP) and employment, MSMEs are the core of the national economy, but they face challenges in terms of tax compliance. Through a quantitative approach and descriptive and explanatory methods, this study analyzes the effect of new policies, the quality of the DJP Online system, tax officer responses, and tax socialization on MSME tax compliance. Data were taken from 66 business actors in the Special Region of Yogyakarta and Central Java. The results of the study indicate that the quality of the DJP Online system and tax socialization significantly affect MSME tax compliance. In contrast, new policies and responses from tax officers do not show a significant impact. These findings reflect the need for more effective socialization and better system quality to improve tax compliance among MSMEs. This study is expected to provide useful recommendations for the government in formulating adaptive, inclusive, and future-oriented policy strategies for improving tax compliance in the digital era.
Evaluation of the Implementation of APIP Inspectorate General of the Kemendikbudristek Roles in Risk Management of Y Social Aid Program Wahyu Kartika Wijayanti; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p03

Abstract

This research is conducted to evaluate the implementation the role of the Kemendikbudristek Government Internal Supervisory Apparatus (APIP) in the implementation of risk management for the Y Social Aid Program. The research was conducted using a qualitative method with a case study approach on the supervisory activities of APIP in the Y Social Aid Program from 2021 to 2024. Research data was collected through questionnaires, interviews, and document reviews, and then evaluated based on relevant regulations on risk management applicable in government institutions. The results showed that the Kemendikbudristek's APIP has not adequately performed its role in Y Social Aid Program risk management, and has not been able to provide a sufficient assurance on the implementation of risk management. Research on the implementation of the APIP's role in risk management in overseeing government social assistance programs is still rare, and thus can contribute to the risk management of government social assistance programs.
Effectiveness of Supervision of Virtual Office Taxpayer Based on Evaluation of Supporting Factors for Taxpayer Supervision Baihaqi, Muhammad; Sari, Dahlia
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p01

Abstract

Effective supervision of virtual office taxpayers (WP VO) is essential to optimize tax revenue, given the growth in the number of WP VO and the potential revenue that this represents. This study aims to analyze the effectiveness of WP VO supervision based on the constraints encountered, using an evaluation of factors supporting taxpayer supervision. The study was conducted at the Jakarta Pancoran Tax Office, which has a significant number of WP VO. A case study approach was used, employing a mixed method with data collection through questionnaires and interviews. The results of the study indicate that, out of the five supporting factors analyzed, the main challenges in WP VO supervision lie in the taxpayer and regulatory factors. Regarding the taxpayer factor, many taxpayers are uncooperative and have invalid profile data. Meanwhile, regarding the regulatory factor, there are no specific policies governing VO taxpayers to support the implementation of supervision. With the supporting factors for supervision not yet fulfilled, the implementation of VO taxpayer supervision is hindered and has not been effective.

Page 2 of 15 | Total Record : 145

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