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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 274 Documents
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Evaluation of Risk Culture Implementation at PT XYZ Financing Company Nico Priyantha Tarigan; Tubagus Muhamad Yusuf Khudri
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research evaluates the implementation of risk culture at PT XYZ, focusing on the IRM Framework 2012. Despite its significance, PT XYZ's risk culture remains suboptimal, primarily due to low employee risk awareness. This has led to a three-year surge in the Allowance for Doubtful Accounts, potentially impacting profitability. A mixed method study combining surveys and interviews, was conducted to investigate underlying causes. Results reveal an "adventurous" decision-making style among employees, which while fostering innovation, can lead to impulsive choices. Furthermore, the analysis of eight risk culture aspects identified four areas for improvement: Responding to Bad News by encouraging open communication and recognizing risk reporting, Rewarding Appropriate Risk Taking by aligning incentives with responsible risk-taking behaviors, Risk Resources by strengthening the risk management department's independence and capacity and Risk Competence by enhancing employee risk knowledge and skills through training and certification.By addressing these areas, PT XYZ can bolster its risk culture and mitigate potential future losses.
Analysis Of Bid Ask Spread And Volume Transaction Against The Holding Period Harfina Handayani; A. Ifayaani Haanurat; Muchriana Muchran
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to analyze the influence of Bid Ask Spread and Transaction Volume on the Holding Period of two indices, namely JII and LQ45. The data used consists of secondary data, including the total value from market opening to closing, daily Bid Ask Spread data, Transaction Volume, and Holding Period of both indices over one month. The population and sample in this study are 30 JII companies and 45 liquid LQ45 companies for the period of 2024. This quantitative research employs descriptive analysis techniques, classical assumption tests, and multiple regression tests to examine the relationship between Bid Ask Spread and Transaction Volume on the holding period. The results indicate that Bid Ask Spread affects the Holding Period of both indices, as a higher spread leads investors to hold their shares longer. Additionally, Transaction Volume also influences the holding period of both indices, as liquid stocks tend to have a longer holding period. This provides insights for investors to design strategies and enhance the attractiveness of their stocks.
Engaging Youth: The Role of Social Media in Promoting Public Accountability in Local Government Elawati; Victoria Kusumaningtyas Priyambodo
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study investigates the influence of youth engagement through social media on public accountability within local government settings. Focusing on the Province of West Nusa Tenggara, the research employs a convenience sampling approach to explore the dynamics of digital civic participation. Data were obtained via questionnaires distributed to a sample of 210 youth respondents, with subsequent analysis conducted using the Partial Least Squares Structural Equation Modelling (PLS-SEM) technique. The empirical findings reveal that latent engagement, follower engagement, and expressive engagement each exert a positive influence on perceptions of public accountability. These results underscore the critical role of youth as digital stakeholders in enhancing government responsiveness and transparency. More specifically, the study suggests that fostering awareness of accountability mechanisms and promoting inclusive participation among young citizens can contribute meaningfully to the democratic functioning of local governance.
Agency Conflict Management in Investment Stages of Startups with Venture Capital Funding Ratih Mustikoningsih; Budi Frensidy
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to manage agency conflicts such as information asymmetry and moral hazard that occur during the pre-investment to post-investment phases. During the investment process, Venture Capital acts as the principal, while Startups act as the agents. This study employs a qualitative method with a case study approach. The research subjects consist of one (1) Startup in the financial technology (fintech) sector and two (2) Venture Capital firms, one owned by a State-Owned Enterprise (SOE) and the other privately owned. The findings indicate that managing agency conflicts between Venture Capital and Startups requires comprehensive pre-investment assessments, including initial selection that covers financial and non financial aspects, as well as contractual agreements involving a due diligence process. Meanwhile, post-investment management is carried out through performance monitoring, staged funding, and forming a Venture Capital Syndicate.
Constraints on the Implementing of Lease Scheme on Land Acquisition in Toll Road Development Investment Dewi Kartika; Elvia R. Shauki
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the constraints faced by the Government of Indonesia in implementing the lease scheme in the land acquisition process in the context of implementing investment in the construction of the Yogyakarta-Bawen toll road. The data used are primary data derived from semi-structured interviews with the Directorate General of Highways of the Ministry of Public Works and Public Housing (PUPR) and secondary data in the form of supporting documents. The data were analyzed using content analysis. The main results show that the constraints faced in the implementation of the lease scheme are the need for a process and time to negotiate towards a lease scheme agreement, the level of financial capability of the Toll Road Business Entity to pay rent, and the absence of regulations governing land leasing for development for the public interest. This study also uses the theory of equality where in this case, with the challenges faced, the lease scheme will be applied in a specific case and cannot be applied generally.
Exploring How Professional Skepticism and Religiosity Influence Audit Quality Through Internal and External Traits Ni Putu Danis Amara Santi; Dodik Ariyanto
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.p02

Abstract

Users of financial statements are more likely to trust that the reports are free from misstatements and manipulation when audit quality is high. This research aims to examine the role of professional skepticism and religiosity in moderating the effects of independence and time budget pressure on audit quality at public accounting firms in Bali Province. Data were collected using questionnaires distributed to 74 auditors employed at these firms, selected through a saturated sampling approach. The data analysis was conducted using the PLS-SEM approach with SmartPLS software. The results of the bootstrapping analysis, or hypothesis testing, indicate that independence positively influences audit quality, while time budget pressure negatively affects it. The moderation effect test reveals that professional skepticism strengthens the negative impact of time budget pressure on audit quality but does not moderate the effect of independence. On the other hand, religiosity does not moderate the influence of either independence or time budget pressure.
The Effect of Profitability, Liquidity, and Capital Structure on Timeliness of Submitting Financial Reports Ni Komang Trisna Dewi; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p20

Abstract

This research aims to identify the impact of profitability, liquidity, and capital structure on the timeliness of financial report submission in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The study population consists of 190 companies, and the sample was selected using purposive sampling, resulting in 80 observations. Data analysis was conducted using logistic regression. The results indicate that profitability, liquidity, and capital structure have a positive and significant effect on the timeliness of financial reporting. Company age, as a control variable, also has a positive and significant effect, while company size and managerial ownership show no significant influence.
The Relationship Between Fraud Hexagon and Corruption Pradnyani, I Dewa Ayu Agung Oka; Sukartha, Putu Dyan Yaniartha; Widhiyani, Ni Luh Sari; Ratnadi, Ni Made Dwi
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.p02

Abstract

Corruption is notably the most prevalent in Indonesia. State-Owned Enterprises (SOEs) represent the second most affected sector by fraudulent activities. This study aims empirically examine the relationship between the elements of the fraud hexagon and corruption. The research focuses on SOEs listed on the Indonesia Stock Exchange between 2001 and 2023, 459 observations were selected using a purposive sampling technique. Data were collected through documentation methods and analyzed using multiple logistic regression analysis. The analyzed result reveal that pressure and rationalization show a negative relationship with corruption. Opportunity and collusion show a positive relationship with corruption. The capability and ego element, however, does not exhibit a significant relationship with corruption. These results provide additional insights and empirical evidence on how opportunity and collusion contribute to corruption. Furthermore, the implications of this study offer meaningful contributions to SOEs, investors, prospective investors, and policymakers, supporting efforts to strengthen governance and prevent corruption in key public sector institutions.
The Effect of Green Investment and Board Diversity on Carbon Emission Disclosure in Energy Sector Companies in Indonesia Ghaniya Ariska Fidiano; Ayu Aryista Dewi
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.p04

Abstract

Carbon emission disclosure reflects a company's environmental commitment. This research aims to assess the role of green investment, board gender diversity, and board educational background affect carbon emission disclosure in energy sector companies in Indonesia during the 2021–2024 period. Total of 112 observations were selected using purposive sampling and examined using multiple linear regression. The findings show that green investment and the proportion of board members with economics and business education enhance carbon emission disclosure. In contrast, the proportion of female directors shows no significant effect. These findings contribute to the development of stakeholder and legitimacy theories and offer implications for companies, investors, and policymakers.
Determinants of Earnings Quality in Indonesian State-Owned Enterprises (SOEs) in the Post-COVID-19 Period Dewa Ayu, Dyah Prema Gandhi; I Gde Ary, Wirajaya
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.p08

Abstract

Corruption is notably the most prevalent in Indonesia. State-Owned Enterprises (SOEs) represent the second most affected sector by fraudulent activities. This study aims empirically examine the relationship between the elements of the fraud hexagon and corruption. The research focuses on SOEs listed on the Indonesia Stock Exchange between 2001 and 2023, 459 observations were selected using a purposive sampling technique. Data were collected through documentation methods and analyzed using multiple logistic regression analysis. The analyzed result reveal that pressure and rationalization show a negative relationship with corruption. Opportunity and collusion show a positive relationship with corruption. The capability and ego element, however, does not exhibit a significant relationship with corruption. These results provide additional insights and empirical evidence on how opportunity and collusion contribute to corruption. Furthermore, the implications of this study offer meaningful contributions to SOEs, investors, prospective investors, and policymakers, supporting efforts to strengthen governance and prevent corruption in key public sector institutions.

Page 21 of 28 | Total Record : 274

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