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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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ejurnalakuntansi@unud.ac.id
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Journal Room, BJ Building Lt. 3, Faculty of Economics and Business, Universitas Udayana
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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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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.

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